清代天津关与内务府关系研究  

A Study on the Relationship between Tianjin Customs and the Imperial Household Department during the Qing Dynasty

作　　者：倪玉平[1] 小胖 Ni Yuping;Xiaopang

机构地区：[1]清华大学人文学院

出　　处：《中国社会科学院大学学报》2025年第3期36-48,145,F0003,共15页Journal of University of Chinese Academy of Social Sciences

基　　金：国家社会科学基金项目“明清时期中国经济重心东移研究”(24VRC040)的阶段性成果。

摘　　要：天津关是清代较为特殊的税关,其与内务府的关系密切。自康熙朝至雍正十二年,天津关税或由户部统摄,或归地方官监收。雍正十二年,清廷将天津关交予长芦盐政兼管。乾隆年间,清廷又议定在更换兼管天津关之长芦盐政时,无须都察院铨选即可简放。自乾隆朝至咸丰十年,出任天津关监督者几乎皆为内务府包衣。内务府通过长芦盐政将天津关纳入其管辖范围。梳理有清一代天津关额外盈余流入内务府之具体情况,可以发现其并未随内务府包衣不再担任天津关监督而发生改变。Tianjin Customs was a relatively unique tax office in the Qing Dynasty,closely tied to the Imperial Household Department.From the Kangxi reign to the12th year of the Yongzheng reign,its administration alternated between the Ministry of Revenue and the Provincial Governor's Office.In the 12th year of the Yongzheng reign,the Qing court placed Tianjin Customs under the concurrent management of the Changlu Salt Administration.During the Qianlong reign,it was further stipulated that when changing the salt administration officials managing Tianjin Customs,there was no need for selection by the Censorate,allowing for a direct appointment.From the Qianlong reign to the 10th year of the Xianfeng reign,nearly all Tianjin Customs Supervisors were booi (bondservants) of the Imperial Household Department.The Imperial Household Department utilized the Changlu Salt Administration as its branch office in Tianjin,effectively incorporating the Tianjin Customs Supervisor's role into its administrative purview.By examining the flow of Tianjin Customs revenue into the Imperial Household Department throughout the Qing Dynasty,it becomes evident that this financial channel persisted even after the position of Supervisor ceased to be held exclusively by Imperial Household Department bondservants.

关 键 词：内务府 天津关 差官 额外盈余 

分 类 号：K249[历史地理—历史学]