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1853年上海小刀会起义后,英、法、美三国领事于1854年6月29日与苏松太道吴健彰非法商定由三国领事各推荐一人充当“Inspector”,“代”中国政府征收关税,乘机攫取了上海海关行政管理权。这是近代中国海关外籍税务司制度的滥觞。对此,史学界不存异议。但是,不少译著和论者却把“Inspector”直接当作是“税务司”;甚至还把英、法、美三名“Inspector”解释为“其名义均为上海总税务司”。这确有匡正的必要。
After the Shanghai Puppet Conference uprising in 1853, the consuls of Britain, France and the United States illegally agreed on the 29 June 1854 with Su Chungtak-do, Wu Jian-chang, that each consul of the three countries should act as “Inspector” and impose tariffs on behalf of the Chinese government and seize the opportunity Shanghai Customs administration. This is the beginning of the system of foreign taxation in China’s customs inauguration. In this regard, historians no objection. However, many translation and commentators regard “Inspector” as the “tax division” directly; they even interpret the three “Inspector” of Britain, France and the United States as “their names are all Shanghai Taxation Department.” This is indeed a necessary correction.