1859年后,洋人愈来愈多加入晚清海关,如病残或死亡则引发抚恤问题。1876年5月海关总税务司署通令规定海关职员若死亡,酬劳金可交给职员家属使用,确立死亡抚恤制度。抚恤包括抚恤申请、抚恤调查、抚恤实施及抚恤结束四个阶段。通过抚恤金支付安排措施,抚恤制度可使遗属维持生计、教育孩子,帮助他们实现独立谋生。 After 1859, more and more foreigners joined the Customs in the late Qing Dynasty, such as sickness or death, which caused the issue of pensions. In May 1876, the General Administration of Customs Command ordered the death toll of the staff of the Customs and Excise Service to be paid to the families of staff members to establish a death benefit system. The pension includes four stages: pension application, pension investigation, pension implementation and end of pension. Through pension payment arrangements, the pension system allows the survivors to earn a living, educate their children and help them earn a living independently.