摘要
潮汕地区海关机构潮州总口在康熙二十七年粤海关澳门总口和大关总口设立之后相继创设,潮州总口由于设关在潮州府海阳县庵埠,故又称"庵埠总口"。至咸丰四年两广总督和粤海关监督在汕头妈屿岛上创设潮州粤海新关起,潮州总口所在地庵埠正税口不再作为海关总口,总口职能转移到潮州粤海新关,由总口负责征管的潮州府有关卡口的税收转由设在汕头妈屿岛上的新关征管。此后,原潮州总口所在地庵埠海关在税收方面的重要性也就进一步弱化,沦为跟东陇、潮阳等正税口一样的地位。
The Chaochow Customs head office, established in the 27th year of Emperor Kang Xi’s reign (1688) after the establishment of the Macao Head Office and the Canton Head Office of Yueh Maritime Cus?toms in succession. Because the Chaochow Customs head office was situated at Ampow, in the district of Hai?yang of the Chaochowfu prefecture, it was also called the Ampow Head Office. A new Native Customs officially known as the Chaochow New Yueh Maritime Customs was established at Mayu of Swatow by the Viceroy of Guangdong and Guangxi provinces and the Superintendent of the Yueh Maritime Customs in the 4th year of Emperor Xian Feng’s reign (1853). Since then, the collection of the prefectural duties transferred from the Am?pow office to the new institution, thereby causing the Ampow office to rank as a sub-station just like Tunglung and Chaoyang.
出处
《韩山师范学院学报》
2015年第5期64-70,共7页
Journal of Hanshan Normal University
关键词
庵埠
潮州总口
潮州粤海新关
沿革
Ampow
The Chaochow Customs Head Office
The Chaochow New Yueh Maritime Customs
development