从榷税到夷税:1843—1854年粤海关体制

From “Monopoly Tax” to “Foreign Tax”:The Canton Customs System from 1843 to 1854

第一次鸦片战争后,清政府被迫开放东南五口,粤海关一口通商的体制被打破。1843—1854年间,粤海关为应对变局,进行了以下调整:在机构与人事方面,改设、添设了一些税口,增加了百余名书役,但清政府中枢与广东地方当局纠缠于添设书役等细节,未能在海关监督人选和中枢层面进行大的调整;在夷税政策方面,制定了统一的税则、税率和关期,但未能进一步建立统一的夷税收支机构;在夷税收入方面,粤海关起伏较大,江海关收入急剧上升,除贸易重心转移外,这背后还涉及巨额走私,而江海关贸易地位的上升也预示着以粤海关为主的税务体系将难以持续;在夷税支出方面,粤海关奏销折延续既往的混乱以及对内务府、户部的大额上缴。从粤海关的体制演变,可以看出清政府此时在政治理念上有"规复旧制"的冲动,行动上则存在"惯性依赖",其目的在于维护粤海关的主导地位。

After the First Opium War,the Qing government was forced to open five trading ports in the southeast.This meant that the Canton Customs ceased to be the only trading port,thus destroying the former system.From 1843 to 1854,in response to this change,the Canton Customs made adjustments to its institutions and staff,relocating and adding tax offices with more than 100 clerks.However,the Qing government and Guangdong local authorities,bogged down in increasing the number of clerks,failed to make significant adjustments to the selection of customs superintendents and key personnel.In terms of foreign(barbarian)tax policy,tax regulations,tax rates and fiscal periods were unified,but no body for foreign tax revenue was established.In terms of tax revenue,the fortunes of the Canton Customs fluctuated as the income of Shanghai’s Jianghai Customs rose sharply;not only had the trading center shifted,but a huge amount of smuggling was going on.The rise in status of the Jianghai Customs indicated that the Guangdong-based tax system would be difficult to sustain.With regard to foreign tax expenditure,the submission of expenditure reports to the throne continued the confused financial reporting of previous periods and the practice of turning over substantial income to the Ministry of Revenue and the Imperial Household Department.The evolution of the Canton Customs shows how the Qing government of the time intended to'restore the old system'in a political sense,and'follow the path inertia'in action,policies that aimed to maintain the Canton Custom’s leading position.