Fujian (Xiamen or Fuzhou), Jiang (Yuntai Mountain, now near Lianyungang) and Zhejiang (Ningbo) four passes [2]. the opium war
Later, Britain forced the Qing government to sign the Sino-British "treaty of nanking", which stipulated reparations, cutting ports, opening Guangzhou and blessing.
Guangzhou, Xiamen, Ningbo and Shanghai traded with each other and negotiated tariffs, which made China break away from the independent feudal society.
Will gradually become a semi-feudal and semi-colonial society. During the five-port trade period, foreign businessmen relied on their superior position.
Ignoring China's customs sovereignty, smuggling and tax evasion in import and export trade have seriously affected China's customs tax collection and management.
However, Western consuls and diplomats in China blamed this illegal behavior on the greed of China customs officials.
Dirty and incompetent, so as to seize the opportunity to seize the administrative power of China Customs. Xianfeng three years (AD 1853), England, France,
The American colonists used the Shanghai Knife Uprising to refuse to recognize the right of Shanghai Customs to levy tariffs and declared it as.
Consuls of various countries collect customs duties. The following year, Britain, France and the United States forced Shanghai Daotai to hold talks with its consul.
Into eight agreements, and set up a tax department composed of three consular representatives, responsible for the collection and management of Shanghai Customs.
The tax issue made the first customs administration power in the history of China, which was executed by foreign colonists.
It is also the beginning of the loss of the right to operate China Customs.
After the establishment of Shanghai Customs and Excise Department, the tax department system was extended to various trading ports in ten years. Department of taxation
The power of, also with increasing. Xianfeng eleven years (AD 186 1), above the customs and tax authorities.
The State Administration of Taxation was also established. The first general tax department is British Horatia Nelson Lay [1]. The general tax department is within the scope of customs,
Enjoy absolute power. Although China Customs is known as the prime minister of the Qing government, leaders of government offices in various countries are responsible for the customs.
People should be the customs supervision appointed by the Qing government, and the tax department is only a subordinate of the customs supervision, but at this time,
China Customs has actually become a combination of foreign capitalism and feudalism in China, which is entered by foreigners.
The abnormal administrative organ, China Customs, has lost its administrative power, and the General Tax Department of Customs has actually become.
The owner of China Customs.
Xianfeng 11th year (A.D. 186 1), Hurd, Northern Ireland (Robert Hart,1835-1911).
Acting Horatia Nelson Lay as the chief tax officer. In October of the second year of Tongzhi (A.D.1863165438+10), he officially succeeded to Horatia Nelson Lay.
Take the post of general tax department [1]. He was in charge of China Customs for nearly half a century, and established the General Administration of Taxation in the Customs.
In order to rule, his activities extended to China's military, political, economic, diplomatic and even science, culture and religion.
2
Education and other aspects.