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1843年上海开埠,江海新关设立。1854年,江海新关设立外籍税务司,至1858年天津条约签订,紧接着将上海外籍税务司制度推广到其他通商口岸。江海新关的制度演变,外籍税务司制度的建立显然是一个重大标志。上海外籍税务司制度建立以后,有些学者认为,虽然上海的关税管理权由此落到外籍税务司手中,但由于人员精简,管理加强,旧海关的弊端有所革除,因而促成了关税收入的大幅提高。对于这些看法,有必要认真加以审视。在笔者看来,上海外籍税务司
Shanghai opened in 1843, the establishment of Jianghai new customs. In 1854 Jianghai set up a foreign tax department at New Customs to sign the Tianjin Treaty in 1858, followed by the extension of the system of Shanghai Foreign Tax Department to other ports of commerce. The system of Jianghai’s new customs has evolved. The establishment of the system of foreign taxation officers is obviously a major symbol. After the establishment of Shanghai Foreign Taxation Bureau, some scholars think that although the customs administration in Shanghai thus falls into the hands of the Foreign Tax Bureau, the drawbacks of the old customs have been eroded due to the streamlining of personnel and management, resulting in a substantial increase of the tariff revenue improve. For these ideas, it is necessary to carefully examine. In my opinion, Shanghai Foreign Tax Department