以往在人们的概念中 ,往往把山海关视作一个陆路税关。本文利用该关税收档案资料 ,对清代前期山海关的税收来源、税收数量、税口分布及其各自的发展变化等进行了较详细的考察。税收资料显示山海关所征关税中 70— 80 % ,甚至90 %来自东北沿海各州县的海口 ,东北与南方各省的海船贸易税收是该关税收的主要的来源 ,故清代前期的山海关应属沿海税关。对开埠之前牛庄和营口在东北沿海贸易中的地位 ,本文亦有涉及。 In the past in the people’s concept, the Shanhaiguan often regarded as a land tax clearance. In this paper, the tax collection files, the Shanhaiguan early Qing Dynasty, the source of revenue, tax revenue, tax revenue distribution and their respective development and changes were investigated in more detail. Tax information shows that 70-80% or even 90% of the customs duties levied by Shanhaiguan are from the Haikou in northeast coastal counties. The taxation of seaborne trade in northeastern and southern provinces is the main source of revenue. Therefore, Coastal tax clearance. Before the port opened Niuzhuang and Yingkou in the northeast coastal trade status, this article also involved.