明清税关中间代理制度研究  

The Study on the Intermediate Agent System of the Customs in the Ming and Qing Dynasty

作　　者：胡铁球[1] 

机构地区：[1]浙江师范大学人文学院历史系

出　　处：《社会科学》2014年第9期136-153,共18页Journal of Social Sciences

基　　金：浙江省高校重大人文社科项目攻关计划"浙江南部契约文书的搜集;整理与研究"(项目编号:2013GH003)的阶段性成果

摘　　要：明清时,许多税关设有保家、铺户等来"保收税银"或"保承钱粮",形成了法定的中间代纳制度,属经制关役。清顺治至乾隆时期,政府不断禁革保家、铺户等名色,推行"亲报亲填制度",试图建立税关与商人直接对应的交纳体制,但事与愿违,各关依然是由歇家、铺户、牙行等包揽。所谓歇家、铺户、牙行,在税关中,实际上皆是对兼营客店的中介经营组织的泛称,有其特殊含义。从过关商人视角去看,保家等中间组织在为商人提供住宿、兑换、贸易、运输、搬运、贮存等各类服务的同时,还代理商人办理过关手续并交纳关税;从管理税关的衙门视角来看,保家等中间组织具有代理税关开写报单、递报数目、丈量、稽查、估税、保收税银、总收各类费用等职能,甚至税关的公私费用皆取之于他们,是政府极为倚重的力量。可以说,明清时期这些中间组织成为了税关运转的中轴。In Ming and Qing Dynasty, many customhouses set up such as Baojia and shopkeepers to undertake the whole things about tax, which forIned the legal Intermediate agent system and became a part of the institutional corvee of customs. To the Shunzhi nine years, the Qing government abolished the Baojia, shopkeepers and others that had the same function but the different names, meanwhile, the government implemented the system of personally reporting and writing. But things were ordered otherwise, each customs was still taken over by the Xiejia, shopkeepers, the intermediary business and so on. In face, so called Xiejia, shopkeepers and the intermediary business are all the general terms of the intermediary management organizations doubled as inn. From the perspective of merchants through the customs, the intermediary management organizations such as Baojia provide the accommodation, exchange, trade, transporting, handling, storage and other services for the businessman and at the same intermediate organizations had become the axis of the customs operation.

关 键 词：保家 铺户 牙行 职能 泛称 

分 类 号：K248[历史地理—历史学] K249[历史地理—中国史]