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“领事代征”关税的阴谋,最终引发了“税务管理委员会”的悲剧,这正是近代中国海关外籍税务司制度的滥觞。“关税代征”1853年9月,小刀会攻占上海县城,上海道台兼江海关监督吴健彰成了小刀会帮主、他的同乡刘丽川的阶下囚。吴健彰被俘后,江海关陷入危机。英、美、法三国领事开始商议对策。美国公使马沙利要求刘丽川立即释放吴健彰,理由是吴健彰身兼上海行政长官和海关监督,对保证上
The conspiracy of consular consignation led to the tragedy of the Tax Administration Commission. This is exactly the beginning of the system of the foreign tax department of China Customs in modern times. “Tariff collection” In September 1853, the knife would capture the county seat of Shanghai. Wu Daochang, the director of Shanghai Taotou and Jiang Customs, became a prisoner of help and the prisoner of Liu Li Chuan, his fellow countryman. After Jiang Jianghuan was captured, Jiang Hailuan was in crisis. British, U.S. and French consuls began to discuss countermeasures. U.S. Minister Ma Shali asked Liu Li-chuan to immediately release Wu Jian-zhang on the ground that Wu Jianzhang, the Shanghai chief executive and the customs supervisor,