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所谓“关余”,就字面而言,即指海关税收余款或海关税收盈余,它是中国近代海关史上的一个特殊名词,为中国所独有;就实质而言,它是半封建半殖民地中国海关的特征之一,更是中华民族的耻辱。 众所周知,海关关税收入是一个国家财政收入不可分割极其重要的组成部分,任何一个主权国家,若其财政收入大于支出,只有财政结余之理,绝无关税盈余之说。中国之所以出现“关余”这一特殊事物,是由于中国近代海关大权操于外人之手以及清政府腐败无能的结果。
The so-called “customs surplus”, literally, refers to the customs tax surplus or customs tax surplus, it is a special term in the history of modern Chinese customs, unique to China; in essence, it is semi-feudal and semi-colonial China One of the characteristics of the Customs is even a shame to the Chinese nation. As we all know, the customs tariff revenue is an indivisible part of the financial revenue of an important part. Any sovereign country whose fiscal revenue is greater than its expenditure, only has a fiscal balance and no duty surplus exists. The reason why China has emerged as a “special issue of customs clearance” is the result of the manipulation of the power of outsiders in China’s modern customs and the incompetence and corruption of the Qing government.