清代前期关税征管制度,前人有所论述,本文在前人研究的基础上,主要描述政府对征纳双方的管理,包括纳税手续、税务登记、征收工具、漏税罚款等规定,探讨征管背后的制度问题。清初继承明代的税关,大部分都在原有关署征收船料和货税。 On the basis of previous studies, this paper mainly describes the government’s regulations on tax collection, tax registration, tax collection and levies, tax fines and other provisions on the basis of previous studies. System problem. At the beginning of the Qing Dynasty, the taxes of the Ming Dynasty were inherited, most of which were levied on ship materials and goods taxes at the original relevant department.