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海关监督作为清朝海关的主管官员,其主要职权为管理外贸及征税等。但自鸦片战争后,海关监督的主要职权却逐渐演变为参与晚清的对外交涉。此种现象的出现,既有海关隶属关系和出任官员变更的原因,也与税务司对关务的把持是分不开的。这一变化,一方面成为近代中国地方外交各自为政弊端的渊源之一,另一方面也间接造成了晚清在对外交涉时处于被动地位的局面。
As the chief officer of the Customs in the Qing Dynasty, the chief powers of the Customs Administration are the management of foreign trade and tax collection. However, since the Opium War, the chief powers of the customs supervision have gradually evolved into the participation in the diplomatic negotiations in the late Qing Dynasty. The appearance of such a phenomenon has both the customs affiliation and the reasons for the change of officials. It is also inseparable from the Department of Customs’s handling of customs duties. This change, on the one hand, became one of the sources of the respective local political disadvantages and disadvantages in modern China’s local diplomacy. On the other hand, it indirectly caused the passive position of the late Qing Dynasty when dealing with foreign affairs.