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中国近代洋关制度,即外籍税务司制度的形成,无疑与侵华列强为摆脱五口通商时期中西贸易困境,扩大侵略的要求密切相关,留着粗深的侵略印记。对此,学界已作了大量的披露、剖析。但近代洋关制度的形成,以《天津条约》附约《通商章程》的签订为界,经历了两个明显的阶段,其间清政府的态度发生了微妙的变化,对洋关制度的形成起了推波助澜的作用。对此,学界则长期未给予充分注意。本文意在对此详加申论,以期对近代洋关制度形成这一重要历史问题,有更深入的认识,并藉此加深对中国近代史若干问题的认识。
The formation of the system of foreign customs officers in modern China is undoubtedly closely linked with the desire of the aggressor and foreign powers to extricate themselves from the plight of the trade between China and the West and to expand their aggression during the five trading days with a deep imprint of aggression. In this regard, the academic community has made a lot of disclosure, analysis. However, the formation of the modern Western customs system, with the signing of the “Articles of Association of the Tianjin Treaty” as the boundary, has gone through two distinct phases. During this period, the attitude of the Qing government changed subtly and the formation of the system of foreign customs The role of fueling. In this regard, the academic community has not paid sufficient attention to the long term. This article is intended to elaborate the application of this theory with a view to having a deeper understanding of the formation of this important historical issue in the modern Western customs system and to deepen the understanding of a number of issues concerning the history of modern China.