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劉章才(Liu Zhangcai) 경북대학교 아시아연구소 2014 아시아연구 Vol.- No.19
1784年 영국의 『減稅法案』은 중영 차무역사에서 중요한 위치를 차지한다. 중서 차무역의 시작은 네덜란드인데, 18세기 영국이 네덜란드의 권익을 계승한 후 중서 차무역의 주요한 국가가 되었다. 이와 동시에 유럽 기타 국가도 적극적으로 차무역에 종사하였으나 자신들의 차 소비량에 한계가 있었으므로 그중 대부분의 차는 밀수로 영국시장에 팔렸다. 차 밀수는 영국에 심각한 위해를 끼쳤는데 영국 동인도 회사와 합법적인 차상인의 경제적 이익에 영향을 미쳤을 뿐만 아니라 영국 정부의 재정수입에 손해가 되었기 때문에, 상업계 및 정계에서 적극적으로 대응계획을 수립하였다. 심화된 조사 연구를 거쳐 그들은 차세가 상당히 높은 것이 차 밀수가 범람하는 근본적인 원인으로 보았기 때문에 상당한 노력을 들여 1784년 『減稅法案』을 통과시켰는데, 그 근본 목적은 차 밀수를 타파하고자 하였던 것이다. 1784년 영국의 『減稅法案』에 규정하기를 차세는 12.5%로 내리고 이로써 발생하는 재정손실은 염세를 통해 보완한다. 영국 동인도회사는 반드시 충분히 필요한 수량의 차를 구입하여 시장 소비의 필요를 만족시키고 매년 4차례 차 판매 활동을 전개한다. 『減稅法案』은 1785년에 정식으로 실시되었는데, 법안 설계자의 최초 예상을 훨씬 넘어 차 밀수자가 이익을 도모할 수 없을 정도가 되었기 때문에 차밀수 무역에 심각한 타격을 주었을 뿐만 아니라 심지어 훼멸시켰다고 해도 과언이 아니다. 따라서 유럽 각국의 차무역은 쇄락의 길을 걸었으므로 이 법안은 영국이 중서 차무역에서 독점적인 지위를 획득할 수 있도록 도왔을 뿐만 아니라 영국 재정 수입의 증가를 촉진시켰다고 할 수 있다. 차세와 염세의 징수 총액은 최초의 차세를 훨씬 넘는 것이었다. 1784년 『減稅法案』의 실시는 차 마시는 것을 영국사회에 보급시켰고 차문화가 발전하는데 영향을 미쳤다. The Commutation Act of 1784 played an important role in the history of Tea Trade between China and Britain, we can even say, which not only contributed to monopolize tea trade between the East and the West for England but also was helpful for the popularization of tea drinking in all social groups. After the Great Geographical Discovery, there was a gradual increase of exchange of visit, trade and culture between The East and The West, in the 17th Century, Netherland became the first nation that opened the door of tea trade by the way of barter that traded sage for tea, then, they bought tea by silver for sage was not enough for exchange, after this, other nations like France, Denmark, Sweden especially England also participated tea trade actively. During the 18th Century, British East India Company became a specialized tea buyer nearly and England became an important nation in tea trade which following the step of Netherland, at the same time, the British consumed a vast amount of tea each year. Tea drinking was not popular in the continent except Netherland, but continental nations imported lots of tea from Chinese market especially in Guangzhou, in fact, most of which entered England market through smuggling channels at last. Tea smuggling which was organized by smugglers of the continent and England damaged the commercial interests of British East India Company and tea dealers, national revenue of England was severely impacted simultaneously, but Tea smuggling contributed to the increasing of tea trade of the continent nations. Faced with this situation, businessmen and politicians of England had to investigate the conditions of tea smuggling carefully and worked hard to make plan, they tried their best to study the reason of tea smuggling, at the same time, they understood and received the theory of Adam Smith that mainly expounded in the classic book An Inquiry into the Nature and Causes of the Wealth of Nations, higher tax stimulated the development of smuggling and damage revenue not the other way around ultimately, they realized that the cause of tea smuggling was that tea tax was too high, therefore, the measure countering tea smuggling was reducing tax on the tea. Businessmen and politicians of England tried their best to look for a solution plan that should destroy tea smuggling and increase revenue, against that background, The Commutation Act of 1787 was passed by The house of Commons in August 16th of 1784, The house of Lords approved it after four days and the act come into effect in August first of 1785, it provided: tea tax fell to 12.5% from more than one hundred percent, the financial loss was compensated by the window tax; British East India Company should purchase sufficient tea for the domestic market and the tea auction was hold four times every year that the interval of each time should be same. The Commutation Act of 1784 was not complicated for us to understand, but its influences should not be underestimated. The act's influences was various, we can say, it was far beyond original purpose of the devisers, in the first place, the act made tea smuggling that was lucrative during the past years unprofitable now, therefore, tea trade of the continent nations declined obviously, secondly, the act was helpful for British East India Company to monopolize tea trade between the East and the West and also ensured the growth of British revenue, in the end, the act contributed to dissemination of tea drinking in all social groups by reducing tea price, at the same time, Britain could afford for better tea and enjoy tea culture comfortably, it was significant for all the people especially lower social classes and England became an famous country of tea culture all over the world, tea culture became a symbol of nationality of England. 英國1784年『減稅法案』在中英茶貿易史中佔有重要地位。中西茶貿易的創始國為荷蘭,十八世紀,英國繼荷蘭之後日益成為中西茶貿易中的主要國家,與此同時,歐陸其
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