曾对中外关系史作过颇多研究的英国人马士(H·B·Morse)认为,在清代,粤海关实行着类似罗马帝国时期所实行的包税制,海关监督只需向政府缴足每年的定额税,多余部分自行处理,从而使监督得以大饱私囊。~①这种观点在国内也颇流行,但却与实情不符,因而有必要澄清事实,以正谬说。本文仅就税收的考核与报解方面,对粤海关的制度作一简要述论,不当之处,敬祈专家学者给予批评指正。 HB Morse, a British who had studied quite a lot about the history of the relations between China and foreign countries, held that in the Qing Dynasty, the Guangdong Customs implemented a tax-free system similar to that adopted during the Roman Empire and that the customs supervisors only needed to pay the government every year Of the fixed tax, the excess part of their own handling, so that oversight can be supervised. This view is also quite popular in China, but it is not in accordance with the facts. Therefore, it is necessary to clarify the facts and correct the mistakes. This article only on the tax assessment and reporting, the system of the Guangdong Customs to make a brief account of the inappropriate, Jing Chi experts and scholars to give criticism and correction.