遍布各地的中国海关，承担着管理进出口贸易、征收税收和反走私的艰巨任务。为了完成这些任务，各海关内部不仅需要明确各自的管辖范围，还需要建立由总关—分卡—分所所构成的垂直性的工作体系。这种平面范围和垂直体系所构成的海关关区空间结构，无疑是海关制度建设的重要内容，且与常关、厘金等其他征税系统发生交集和冲突。本文依据丰富的旧海关资料，以近代广东沿海为中心，考察海关关区空间变动问题，以及近代国家经济管理、税收征收等方面的空间变化，以为现代管理提供必要的参考。%The Customs in different places of China take charge of the management affairs of the import and export trade,tax collection and anti-smuggling.In order to complete these tasks,various Customs need to define their jurisdictions,and establish the top-down work system integrating the Head Office,Customs Stations and Barriers.The spatial structure of the Customs area with its stereo-features is surely a crucial part in the construction of the Customs system.In the construction process,it often in-teracts and conflicts with other taxation systems including local Customs and Likin.Although there are many studies on the government's administrative management system,there is little research on such key tax management system as the Customs'. Based on a lot of the previous Customs data,this paper explores the spatial changes of the Customs in the coastal areas of Guangdong province in early modern times,and expounds it from the perspective of space in terms of early modern economic management and tax collection,which should have some reference value to the Customs management today.
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