清代的税关 ,史称为榷关或“关榷”① ,其税收即为关税或“榷税”② 。而这些税收因为其来源不同 ,又可分为内地关税和国境关税 ③ 两种。清代的国境关税是指以贸易行为为目的而进出中国国境的商品所征收的关税 ,也就是通常所说的海关税 ;内地关税是指以贸易行为为目的而进出国 The customs of the Qing Dynasty, the history known as the customs or “closed” ①, the tax is the tariff or “tax” ②. These taxes, because of their different origins, can be further divided into two categories: the customs duty on the Mainland and the customs duty on the border. Customs duties in the Qing Dynasty refers to the customs duties levied on goods entering and exiting the Chinese territory for the purpose of trade activities, which is commonly referred to as customs duties. Customs duties in the Mainland refer to importing and exporting goods for the purpose of trade activities