本文试图考察中国新行政官僚体系在税务专门学校中的形成过程,以及中国政府如何一步步从外籍关员手中收回海关权力。新关员的培训方向一直在通才教育、专才训练以及党务干部培养三者之间摇摆,中国政府对控制权的主张揭开了一场为期40年的政治角逐,海关总税务司署、政府以及政党都被卷入了这场争斗。 This article attempts to examine the formation of China’s new administrative bureaucracy in tax-specialized schools and how the Chinese government gradually reclaims customs powers from foreign-controlled officers. The training direction of the new customs officers has been swinging among the general education, the training of specialists and the training of party cadres. The Chinese government’s claim of control has opened a 40-year political competition. The General Taxation Department and the government As well as political parties are involved in this battle.