摘要
清代前期的税关,起到上承明代、下启近代的作用,是研究清代后期关税不可跨越的一个阶段。详细研究税关兴革变化,更是研究清代关税制度的基础,无疑具有重要意义。本文在描述明至清前期税关设置及其变化过程后,提出清代前期税关设置的三个特点。
From their establishment following the Ming to the modern functioning, research on the later Qing customs houses cannot overlook the early Qing. A detailed analysis of the later reform and changes in custom houses reveals without a doubt the major significance of early Qing for understanding the institutional basis of Qing custom house. This article describes the establishment of custom houses from the Ming to Qing and the changes they later underwent later, and proposes three special characteristics of Oing custom houses.
出处
《清史研究》
CSSCI
北大核心
2007年第2期54-64,共11页
The Qing History Journal
