“设关榷税,上以裕国课,下以通商民。”(顺治十三年十一月二十八日御史伊辟题本)一语道破清政府设立税关的目的:上利于国家富裕,下易于商民买卖。早在清政府建国初年就在全国各地的水路要道设立众多内陆常关,对过往商贩收取名目各异的关税。据邓亦兵《清代前期关税制度研究》统计,顺治、康熙时有内陆关卡38个,雍正时 “Set off taxes, on the Yu class, under the Tong Merchants.” (Junji thirteen years on November 28 Shi Shi Yi Pashunda) clear the government set up tax purposes: On the benefit of the country rich, easy trading under the merchants. As early as the early years of the Qing government, many inland customs offices were set up in the main waterways of various parts of the country, charging different tariffs to past traders. According to Deng Yibing “research on the tariff system in the early Qing Dynasty” statistics, Shunzhi, Kangxi at the time there are 38 inland levels, Yong Zheng