从道光《厦门志》看清朝前期的厦门海关

Xiamen Customhouse in the Early Qing Dynasty Viewed from Xiamen Records of Dao Guang

康熙年间,清廷在收复台湾后,在粤、闽、江、浙四省建立海关,开放海禁。厦门海关作为闽海关最大的口岸,在清代发挥了重要作用。本文通过对道光《厦门志》的考察,结合其他史料,分别对清初厦门海关的设立、机构设置、关税征收、管理及其产生的弊端作一初步探讨。

During the reign of Emperor Kangxi of the Qing Dynasty,Qing court set up customhouses in Guangdong,Fujian,Jiangsu and Zhejiang,abolished the ban on maritime trade.As a biggest port of Fujian,Xiamen customhouse played an important role in the Qing Dynasty.The present article has reviewed Xiamen Records of Dao Guang and in combination with other historical materials,explored the issues related to the establishment of Xiamen customhouse,its institutional arrangements,levy of tax,management,and the disadvantages engendered