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第二次鸦片战争时期 ,清政府一方面屈服于英国的压力允许鸦片作为药材公开进口 ,另一方面弛国内罂粟之禁 ,对土产鸦片 (土药 )公开收税抽厘。此后鸦片税厘逐渐成为政府财政收入的重要来源 ,在维护其腐朽统治方面起着饮鸩止渴的作用。探讨清末鸦片税收的有关问题 ,对于弄清这个时期鸦片泛滥的原因是十分有益的
During the Second Opium War, the Qing government, on the one hand, succumbed to the pressure of the United Kingdom to allow opium to be imported as medicinal materials openly, and on the other hand to relax the prohibition of the domestic opium populace to make public taxation on indigenous opium (native medicine). Since then, the opium tax has gradually become an important source of revenue for the government and plays a role in quenching and thirst-quenching in safeguarding its decadent rule. Studying the related problems of opium taxation in the late Qing Dynasty is very helpful to find out the reasons for the opium proliferation in this period