清前期粤海关税则考  

On the Tariff of Guangdong Customs during Early Qing Dynasty

作　　者：王巨新[1] 

机构地区：[1]山东省委党校政法部,山东济南250021

出　　处：《历史教学（下半月）》2010年第5期12-18,共7页History Teaching

基　　金：作者主持的国家社科基金项目<清朝前期涉外法律研究>(批准号09CFX011)的阶段成果

摘　　要：清前期的粤海关税则,始终处于不断调整完善之中。其税收主要分为正税和杂税两大部分。正税包括船钞和货税两部分,主要对进出口船只和货物征收。杂税即附加税,主要包括规礼、分头、担头、缴送、火耗、平余、行用等,条目繁多,数额甚至浮于正税。与正税相比,杂税引起来华外商的质疑与诟病更多,也是清政府海关税制改革的主要方面。The tariff of Guangdong Customs during early Qing Dynasty underwent a process of constant readjustment and perfection. Its revenue could be divided into two parts, regular tax and additional tax. Regular tax included commodity tax and tonnage dues, which mainly imposed on commodity and ships. Additional tax included Gui-li, Fen-tou, Dan-tou, Jiao-song, Huo-hao, Ping-yu and Hong-yong, etc. The amount of additional tax even exceeded the regular tax. Compared with the regular tax, the additional tax was the main problem that foreign merchants doubted and criticized, and was the main aspect that Qing government reform the customs tax.

关 键 词：清前期 粤海关 商税 船料 杂税 

分 类 号：F752.9[经济管理—国际贸易] K249[经济管理—产业经济]