在近代中国，保税关栈的引用和设立，导致了中国近代海关征税制度的新转变，是中国近代关税行政沿革中不可忽视的重要一环。鸦片战争前，中国的关税完全自主，“决定应课何税的主权，从来就没有被各该有夫外商的政府非难或干扰过”①。清政府所设海关，对外船的管理，只征收船 In modern China, the quotation and establishment of the Bonded Passage led to a new transformation of China’s modern customs taxation system, which is an important part of China’s modern tariff administration history. Prior to the Opium War, China’s tariffs were completely autonomous. “The sovereignty that determines the taxable nature of the country has never been harassed or interfered with by the government of foreign businessmen.” Customs established by the Qing government, foreign ship management, only to collect ships