清代税关差官探析  

The Analysis of Tax Officials in Qing Dynasty

作　　者：小胖 XIAO Pang(Department of History,Tsinghua University,Beijing 100084,China)

机构地区：[1]清华大学历史系,北京100084

出　　处：《吉林师范大学学报（人文社会科学版）》2024年第6期23-31,共9页Journal Of Jilin Normal University:Humanities & Social Science Edition

基　　金：国家社会科学基金青年项目(22CZS053)。

摘　　要：入关之初,清沿袭明制,税关差官由户、工二部派出。康雍时期,清廷一度将关税交予地方官监收。乾隆以降,税关差官制度逐渐完善,税关官员的派遣大体有三种不同类型,第一类为中央各部院派出的税差,由户部向皇帝题请更换;第二类为内务府包衣专管的税差;第三类为地方官、福州将军兼管的税差。在税关差官构建的过程中,清统治者并不是简单地沿袭明代制度,除户、工二部外,八旗内务府和福州将军也有派遣和管理税关差官的权力,从而确立了具有清代特色的税关制度。At the beginning of the Qing Dynasty established its capital in Beijing,it followed the Ming system,and the tax and customs officials were dispatched by the Board of Revenue and the Ministry of Works.During the Kangxi and Yongzheng periods,the Qing court once handed over customs duties to local officials for supervision and collection.Since the reign of Emperor Qianlong,the system of tax and customs officials has gradually improved.There are generally three different types of dispatch of tax and customs of⁃ficials.The first type is the tax and customs officials dispatched by various central ministries and commis⁃sions,which are requested by the Board of Revenue to be replaced by the emperor.The second type is the tax differential specifically managed by Baoyi of the Ministry of Internal Affairs.The third type is the tax dif⁃ferential managed by both local officials and Fuzhou Generals.In the process of constructing tax and cus⁃toms officials,the Qing rulers did not simply follow the Ming Dynasty system.In addition to the Board of Revenue and the Ministry of Works,the Ministry of Internal Affairs of Eight Banners and Fuzhou Generals also had the power to dispatch and manage tax and customs officials,establishing a tax and customs system with Qing Dynasty characteristics.

关 键 词：税关 差官 户部 地方官 内务府 福州将军 

分 类 号：K249[历史地理—历史学]