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遍布各地的中国海关,承担着管理进出口贸易、征收税收和反走私的艰巨任务。为了完成这些任务,各海关内部不仅需要明确各自的管辖范围,还需要建立由总关—分卡—分所所构成的垂直性的工作体系。这种平面范围和垂直体系所构成的海关关区空间结构,无疑是海关制度建设的重要内容,且与常关、厘金等其他征税系统发生交集和冲突。本文依据丰富的旧海关资料,以近代广东沿海为中心,考察海关关区空间变动问题,以及近代国家经济管理、税收征收等方面的空间变化,以为现代管理提供必要的参考。
The Chinese customs offices all over the country undertake the arduous task of managing import and export trade, collecting taxes and fighting smuggling. In order to accomplish these tasks, the customs not only need to clarify their respective jurisdictions, but also establish a vertical working system formed by the head office-branch card-office. The spatial structure of the customs area formed by such a planar area and a vertical system is undoubtedly an important part of the construction of the customs system and it intersects and conflicts with other taxation systems such as Chang Kwan and likin. Based on the rich information of the old customs, taking the modern Guangdong coastal area as the center, this paper examines the spatial change of the customs clearance area and the spatial changes of modern national economic management and tax collection so as to provide the necessary reference for the modern management.