1854年 上海「外人稅務司」制度 設立過程에 대한 考察

Abstract

19世紀 西歐資本主義의 침투과정에서 1854努 上海에서의 外人稅務司 制度의 設立은 이후 中國海關組織으로 발전하는 계기가 됨으로써 中國 近代史에서 重要한 意味를 지니고 있다. 따라서 本 槁는 外人稅務司制 度의 設立過程을 다루고 있다. 南京條約의 締結은 英國의 希望대로 五港이 開放되고 協定稅率이 强 要되었다. 英國의 産業資本家들은 막대한 人口와 광대한 領土를 가진市 場開放에 貿易發展을 기대하였다 그러나 "우리들의 通商條約은 何等의 效果도 發揮하지 못하였다"고 告白하고 있듯이, 영국은 貿易不振을 打 開하기 위한 政治的 手段을 확립하는 것이 緊急課題로 되어 있었다. 이러한 때 小刀會가 上海縣城을 占領하자 英國領事 R. Alcock는 租 界中立과 臨時規則을 公布하였는데 이는 外國側이 中國의 關稅를 찬달 하기 위한 하나의 도구가 되었으며 淸朝의 海關再建을 거부하는 수단 이 되었다. 그러나 上海道台 吳健彰의 海關복구 노력과 미국의 독자적 인 외교로 淸朝海關은 그 機能을 회복하였다. 淸朝海關이 복구되었음에 도 불구하고 外商들의 密輸와 脫稅행위가 끊이지 않자, 吳道台는 內地 에 2개의 관잡을 만들어 中國商人들로 부터 輸出稅를 징수하고자 한 다. 外國領事들은 關稅徵收가 그들의 統制를 벗어나고 上海 港口를 통 한 貿易이 중지될 것을 두려워 하여, 海關內에 外國人을 임용할 것을 제안하였다. 自力으로 關稅를 징수할 希望이 적어진 吳道台가 이 제안 을 받아 들임으로써 外國人을 上海 海關에 任用한다는 協定이 1854 年 6月 29日 맺어지게 되었다. 이 協定은 天津條約을 통해 全通商口 로 擴充되어 갔다. 이러한 外人稅務司制度의 歷史的인 意義를 살펴 보면 다음과 같다. 첫 째, 外人稅務司制度의 創設과 上海租界의 擴張 强化는 外國勢力의 중국 침략 활동과 밀접한 관계를 갖고 있다는 것이다. 둘째, 外國勢力이 中 國의 國家機關인 海關行政을 支配함으로써 財政面에서 淸朝政府에 壓力 을 넣을 수 있는 발판을 이루었다는 것이다. 세째, 太平天國과 上海小 刀會의 武裝蜂起에 대해 지금까지 中立의 태도를 취하던 外國側이 淸 朝의 關稅收入을 保護함으로써 淸朝를 支持하게 되었다는 것이다. 네째 外人稅務司制度는 그 후 外國側으로서는 그들의 條約權利를 忠實히 行 使하는 機關이었으며 또 情報收集의 Route로서 重要한 役割을 하였 다는 것이다.;After the Treaty of 1842, China's tariff autonomy was restricted by the limitation on taxation and the confinement of the iurisdiction for the Maritime Customs. It can't fail to be noticed that the importance is construed through studying the Foreign Consular Administration of the Chinese Customs (領事代徵制) - the precedent of the fellowing, and the Foreign Inspectorate of Customs (外人稅務司制度) in the modern history of China. This study will describe the proceedings and grounds of the Foreign Inspectorate of Costoms generated at the time from the Treaty of 1842 to July, 1854. Consul R. Alcock wanted a efficient and faithful customs which could have prevented the export depression of cotton goods manufactured in England, which was caused by the flourishing opium trade and the unlawful trade concomitant with Opium trade. The rebels called Hsiaotao Hui ( 小刀會 ) seized the Chinese walled city of Shanghai ( 上海縣城 ) on September 7, 1853, and the Customs House in the Foreign settlement ceased to function. The Shanghai Consul of England created the Foreign Consular Administra- tion of the Chinese Customs. But, the continual claim for the restoration by Wu Chien- chang ( 吳健彰 ), inconsistency in foreign policy between England and America and the traders' objection enforced the consuls to abandon the system. The traders accustomed to a free-trade port were reluctant to pay duties to the Maritime Customs which had been restored by three-English, American and French-Consuls' help. This condition made Wu Taotai attempt to establish two customs inland. Such attempts threatened the foreign consuls to propose the appoinment of foreigners. They were anxious about the peril of the decline of Shanghai port and loss of control over the trade-taxing by the foreign consuls. The Foreign Inspectorate of Customs was attributed to the correspondence in interests between the Western Powers and Wu taotai. The one wanted to maintain and magnify the control over the customs affairs and the other hoped to restore the authority of the collecting taxes. The Foreign Inspectorate of Customs was adopted and adminis- tered at all the treaty ports by Treaty of 1858. China had left her sovereignty or taxation to the foreigners' hand-especially mala fides foreigners'-for about 100 years, and she collapsed slowly. The Foreign Inspectorate of Customs contains the historic meanings as follows ; (1) The establishment of the Foreign Inspectorate of Customs was concurred with the proclamation of the Second Municipal and Land Regulation ( 第二回 土地章程 ) which was intended to expand and invigorate the Settlement of Shanghai (上海祖界). (2) The establishment of the Foreign Inspectorate of Customs capacitated Western Powers to put the financial pressure to Ch'ing by means of the control over the Chinese state organ-Maritime Customs. (3) The establishment of the Foreign Inspectorate of Customs expressed the upholding attitude to Cb'ing, instead of neutrality. That attitude took shape by prescribing the appointment of foreign- ers for the maritime customs execution. (4) The foreign inspectors in residence were authorized to read the books and records of Maritime Customs at their free will by the Treaty. (5) As soon as the Foreign Inspectorate of Customs established, it played not only the significant role as 'the Key Institution' to exercise treaty rights in favor of the Western Powers, but also the wajor role to connect the Westerns with China. And it also functioned as the way to introduce the western civilization to China, (이후원문누락)