论近代中国海关缉私制度的确立

鸦片战争后 ,中国逐渐沦为西方列强的半殖民地 ,海关行政管理权也落入代表外国侵略势力的外籍税务司手中 ,致使海关不能独立自主地行使缉私权。 2 0世纪 2 0年代 ,随着民族民主革命运动蓬勃发展 ,南京国民政府为了增加财政收入 ,趁机收回部分海关主权 ,整顿加强海关缉私工作 ,逐步确立了近代中国的海关缉私制度。

On the Establishment of the Anti-smuggling System of the Chinese Customs

After the Opium War China gradually became a semi-colony of the western imperial powers the right of management of the customs administration also fell into the hand of the foreign Commissioner of Customs representative of the foreign country invaders thus the customs couldn't independently exercise the rights of suppressing smuggling. During the 1920's along with the booming development of national democratic revolution Nanking government took advantage of an opportunity to take back the sovereignty of part of maritime customs for the sake of gaining public finance income and restructured the work of suppressing smuggling of the maritime customs. At last the anti-smuggling system of the modern China was gradually established.