A Study On The Revenue Administration Of Chinese Customs In Late Ch'ing

It was an important phenomena in late ch'ing that foreign customs system,in the center of Inspector General, and native customs system,in the center of the Commissioner of inland revenue,co-exited in the same port. With this situation emergence,Chinese inherent customs,as a whole, had been damaged and gradually turned into dual institutional frameworks with two sets of tax-collected organization, tariff laws, tax report systems,fund management channels. But the fact is that the foreign customs and the native customs were coexistence,not schism.They were belonged to only one finance unit in the view of taxation management. The distinctive feature of this dual systems were executed in the operation process of revenue administration such as tax collection,final accounts,sending tax under guard,work checking and tax storage etc. In order to avoid some prejudices in the past studies of the customs in modern China,This paper paid more attantion on Commissioner and made fully use of Commissioner documents and files.Taking tax revenue and expenditure as a point of penetration,This paper tried to research modern customs' function and its institutional operation from within in an effort to reveal that on the political background of the West's military invasion and the financial ability's strengthen of local government, What role modern customs played between central and local economic interests.