1840년대 淸朝의 財政 問題와 海關 設立-江蘇省의 사례를 중심으로

초록

This article discusses the establishment of the Chinese maritime customs in the process of commercial expansion after the Opium War. In this way, it tried to find out Qing dynasty’s intent to collect tax from the Chinese maritime customs as well as its financial historical significance which has been overlooked in previous studies. After the conclusion of the Treaty of Nanjing, the Qing dynasty promoted the taxation of major exports with the intention of securing financial resources for Opium War reparations, and tried to build a taxation system for that purpose. The tax system was made by establishing the Chinese maritime customs and the repair of the relevant Changguan taxation system in order to respond to the change of the transportation routes of the major exports by the increase of the trade port. As a result, the deficit of tax continued at Huaianguan and Xushuguan in the Jiangsu Province as in the past while the revenue was drastically increased at the Jianghaixinguan that was newly established in Shanghai, with the increase of the commere tax. From the establishment of the Chinese maritime customs and the repair of the Changguan taxation system with changing response to the change of the transportation routes issue in 1840s, the Qing dynasty started to change the commerce taxation system and increasing the commerce tax.

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