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“税厘并征”是晚清鸦片税征管制度的一次重要改良。总税务司赫德为扩大海关权限,积极促成海关介入洋药厘金的征收,并不惜牺牲中国领土主权,换取税厘并征在港、澳地区的施行,进而又借土药税厘并征企图插手中国内地税政。鸦片税政改良,虽有助于清中央集权财政体制的巩固,但同时也奠定了海关在清财政中的重要地位,从而确保了英国在华利益。
“Tax collection and tax” is an important improvement of late opium tax collection and management system. In order to expand customs authority, Hurd actively promoted the customs involvement in the expropriation of likin and sacrificed the sovereignty of China in exchange for the implementation of tax revenue and levied on Hong Kong and Macao regions. Moreover, Engaged in tax administration in mainland China. Although the tax reform of opium, while contributing to the consolidation of the centralized fiscal system, has also established the important position of the customs in clearing the finance so as to ensure the British interests in China.