关键词: 常税, 洋税, 农业型财政, 商业型财政, 近代转型

Abstract: The customs duties went through stages such as self-transformation under the traditional system and new changes after external forces intervening in the Qing Dynasty.The income of the domestic customs duties in the early Qing Dynasty was overall not high and its position in the financial system was not prominent.In the late Qing Dynasty,the importance of the customs duties was rising,and the foreign customs duties collection was gradually handed over to foreigners for management,a Western style management model was adopted,the quantity of taxes collected increased significantly,and significant changes had taken place in the customs regime.There were differences in the fiscal structure and collection methods between the West and China,but their development and evolution shared similarities.Both sides had gone through a transition from direct taxation to indirect taxation as the main approach.At the same time,the West had shifted from a tax inclusive system to direct taxation by state officials,which was in line with China's long-standing practice.The evolution of tariffs during the late Qing Dynasty was influenced by both internal and external factors,and the two forces worked together to promote the transformation of Chinese society.The direction and results of this transformation were similar to the path taken by the West.

Key words: domestic customs duties, foreign customs duties, agricultural finance, commercial finance, modern transformation