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(一)众所周知,早在康熙二十三年(1684年)清政府在平定台湾,海禁解严之后,便在沿海广东、福建、浙江和江南四省设立了粤、闽、浙、江四个海关。史称四榷关。四个海关属户部管辖,负责广州、厦门、宁波和上海四个口岸“海洋贸易”的管理征税事宜。然至乾隆二十二年(1757年)清政府为抑制西方商人扩大北方口岸贸易的企图,下令西洋船只“止许在广东收泊交易”.~①把中西贸易限于广州一口。此后,清政府对中西贸易的管理征税渐形成
As we all know, as early as the Kangxi Twenty-three years (1684) the Qing government in the pacification of Taiwan, the imposition of strict sanctions, they will be in the coastal areas of Guangdong, Fujian, Zhejiang and southern provinces of Guangdong, Fujian, Zhejiang and four customs . History called the four clearance. The four customs administrations are under the jurisdiction of the Ministry of Housing and are responsible for the management and taxation of the four ports of Guangzhou, Xiamen, Ningbo and Shanghai “Ocean Trade”. However, during the Twenty-two years of Qianlong (1757), in order to restrain western merchants from expanding trade in the northern ports, the Qing government ordered Western vessels to “restrict their trading in Guangdong.” ① They restricted the trade between China and the West to Guangzhou. Since then, the Qing government tax on the management of Chinese and Western trade gradually formed