潮海开关史事考略

A Historical Study of Shantou Customs

对潮海开关的一些重要史事,诸如开关的具体时间、开关与开埠的关系、开关后潮海关与粤海关的财政关联等问题做了初步探讨。1860年1月1日,汕头开埠通商;1月19日,潮海洋关开设,外籍税务司制度建立。潮海开关后,常、洋两税分开征收,但两税的报解、奏销以及海关经费的支销仍归并于粤海关监督,潮海关与粤海关财政关系并未就此切断。

This paper tried to make a preliminary study on some important historical facts of establishing customs in Shantou, such as the specific time when the customs was established, the relations between customs establishing and commercial port opening, and the fiscal relations between Shantou Customs and Guangdong Customs after establishing customs. The results show that Shantou Commercial Port was opened on January 1, 1860 and foreign customs in Shantou was established on January 19, 1860. Though tariff collection was separated by two different departments after foreign customs was established, tax works of foreign customs and native customs in Shantou, such as tax information reporting, tax submitting, account reimbursement, were subsumed in the responsibility scope of Guangdong customs commissioner. The fiscal relations between Shantou Customs and Guangdong Customs were not completely cut off for this reason.