清朝政府對海關的改革──以稅務處的設立為例

The Research on Mining disbute in the Early Years of Republic of China Focus on the Judgement by Ping-Zheng Yuan (1914-1928)

本文欲討論1906年5月清政府對海關進行的改革措施：設立稅務處，取代外務部成為海關的上級機構。一般海關史研究較少注意此議題，本文希望透過中央研究院近代史研究所庋藏的清代檔案、海關通令等檔案，以及英國國會檔案、赫德（Robert Hart, 1835－1911）與金登幹（James Duncan Campbell, 1833－1907）的電報等檔案，討論清政府、海關，以及作為當時在中國擁有最多利益的外國：英國等三方如何看待這項改革。這項改革最大的意義在於，清政府在與英國等國交涉時，嫻熟運用近代國際法等概念為自身爭取利益，可說是清政府在對外交涉上，嘗試近代化的一個成功案例。另外，本文也希望成為海關史的一個新契機，不僅聚焦在制度變遷，更從外交史的角度來探討稅務處成立的意義。

This paper aims to investigate the establishment of the Shui Wu Chu (Inland Revenue Department) in 1906, which reflects the Qing government's reform of the Customs. The existing literature pays little attention to this issue; however, this reform is significant since it is the first time that the Qing government has adopted the concepts of modern international law to fight for their own interests. In other words, this reform implemented a milestone in Qing's modernization of foreign affairs. This paper explores the Qing Dynasty's archives collected by the Institute of Modern History of Academia Sinica, as well as the archives of the British Parliament, the telegrams of Robert Hart (1835-1911) and James Campbell (1833-1907), and the circular of Customs, with an aim to examine the respective attitudes toward this reform of the Qing government, the Customs and the UK, which had the most interests in China at that time. This paper shows a new approach to the history of the customs, not only discussing the institutional changes but also exploring the establishment of the Shui Wu Chu from the perspective of diplomatic history.