税款收支权是海关主权的重要组成部分。鸦片战争前,粤海关形式上实行较为严密的包税制和奏销报解制度,税款收支权为中央政府所有。19世纪60年代以后,粤海关主权遭到西方列强的掠夺,其税款收支权亦成为列强追逐攫取的主要对象。本文试图从三个方面论述1861年以后粤海关的税款收支权的变动,旨在揭示这段时期粤海关的主权状况及其所表现出的特征。 Tax revenue and expenditure is an important part of customs sovereignty. Before the Opium War, the Customs formally implemented a relatively tight package tax system and a system of reporting and playing the tax. The tax revenue and payment authority was owned by the Central Government. After the 1860s, the sovereignty of Guangdong Customs was plundered by the Western powers and its revenue collection and payment power also became the main target of chase and seizing by the powers. This article tries to discuss the change of the revenue and expenditure of Guangdong Customs after 1861 from three aspects in order to reveal the sovereignty situation of Guangdong Customs and its characteristics during this period.