晚清税务司对海关管理规则化的推动  

The Promotion of Regularization of Customs Administrationby Comissioner of Customs in the late Qing Dynasty

作　　者：管伟康 Guan Weikang(Law school,Nanjing University,Nanjing,Jiangsu 210093)

机构地区：[1]南京大学法学院,江苏南京210093

出　　处：《河南财经政法大学学报》2022年第4期157-166,共10页Journal of Henan University of Economics and Law

摘　　要：第一次鸦片战争后,以英国为代表的列强希望与清廷确立长期稳定的贸易交往规则,晚清政府亦迫切渴望整顿海关,增加税收,以自强求富,双方目标的重合共同促成了海关税务司的诞生。在晚清最后51年间,税务司实现海关税收征管各环节的规则化运作,海关也开始形成以税务司为核心的人事规则,并推动着海关担保外债规则的落成和违章处分规则的确立,逐步实现海关全方位的规则化管理。而在规则的建构过程中,税务司自身也逐步成为清廷海关管理规则化的枢纽。虽然海关规则的建立由洋人参与甚至主导,但就中国近代法制化而言,这些规则本质上推进了晚清海关管理的规则化和法制化,推动着近代中国融入世界贸易的话语体系。After the Opium War,the Western Powers represented by Britain hoped toestablish long-term and stable trade rules with the Qing Government,while the government of the late Qing Dynastywas also eager to rectify the customs and increase tax revenue to seek prosperity.The overlapping goals of both sidescontributed to the establishment of Comissioner of Customs.In the last 51 years of the late QingDynasty,Comissioner of Customs realized the standardized operation of all links of customs tax collection andadministration,and the customs began to form the personnel rules with Comissioner of Customs as the coreandpromoted the completion of the rules of customs guaranteed foreign debts and the establishment of rules on thepunishment of violations,which gradually realized the all-round regulation management of the customs.In theprocess of establishing the rules,Comissioner of Customs itself gradually became the hub of the customsadministration of the Qing Dynasty.Although the establishment of customs rules was participated or even dominatedby foreigners,in terms of the legalization of modern China,these rules essentially promoted the regularization andlegalization of customs management in the late Qing Dynasty,and promoted the integration of modern China into thediscourse system of world trade.

关 键 词：税务司 海关管理 规则化 

分 类 号：D909.2[政治法律—法学理论]