Abstract: The developed traffic in Hangzhou and the industrial and commercial city status in the early Qing Dynasty has provided favorable conditions for commodity circulation development of Beixin tax office.A great amount of commodity concerning the people's livelihood was transferred to all over the country through Beixin tax office,promoting the commodity exchange between different economic regions.So we can say that Hangzhou was more a commercial city than a handicraft industry city in the early Qing Dynasty.