论太平天国的税关与海关  

On the Tax and Customs of the Taiping Heavenly Kingdom

作　　者：高小亮[1] 王国平[1] 

机构地区：[1]苏州大学社会学院,江苏苏州215021

出　　处：《广西师范大学学报（哲学社会科学版）》2009年第3期123-128,共6页Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)

摘　　要：太平天国重视对外通商,主张设关征税。太平天国根据自身官制特点,建立了独特的中央地方两级制海关机构及合理的征税制度。太平天国海关征收的关税表现为一种"外部关税"的假象,其实质是"内部关税"。The Taiping Heavenly Kingdom attached great importance to the trade wih foreign countries and claimed to set up tollgates to impose tariff. According the characteristics of it＇s own official system, the Taiping Heavenly Kingdom set up the unique custom instititution of at both central and local level to impose tariff and perform other functions. The tariff imposed by the Taiping heavenly kingdom give us the false impression of exterior tariff, but actually the nature is interior tariff.

关 键 词：太平天国 税关 海关 关税 

分 类 号：K254.2[历史地理—历史学]