清代常关及其历史地位述论
Discourse of Frequent Tariff of Qing Dynasty and Its Historical Status
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摘要: 清政府不仅继承了明代的钞关制度,并且进行了许多重要创新,从而形成了一套远比明代钞关制度规范的清代常关制度.至清代中期,常关税收入仅次于田赋、盐税,在国家财政中占有重要地位.Abstract: The government of Qing Dynasty not only inherited system of Frequent tariff Ming Dynasty but also made many significant innovations and so formed a more regular system of Frequent tariff in Qing Dynasty than of Frequent tariff in Ming Dynasty.Therefore the gains of customs became important state revenue of Qing Dynasty.