1906年清政府设立税务处是中国近代海关发展趋势的一大转折。然而北洋时期海关权势复张,总税务司安格联在把持、操纵北洋政府财政金融方面达到了无以复加的地步。民国以来海关权势这一发展变化是以辛亥革命时期总税务司借口关税指抵外债赔款而夺取中国关税保管权为发端的。安格联在 The establishment of the tax office by the Qing government in 1906 is a turning point in the development trend of China’s modern customs. However, during the customs repayments in the Beiyang period, the General Revenue Department, Anglian, reached an all-time height in controlling and controlling the financial affairs of the Beiyang government. Since the founding of the People’s Republic of China, the development and change of the customs power has taken the decision of the General Taxation Division during the Revolution of 1911 to seize the right to custody of China’s tariffs on the basis of excuse of tariffs on foreign debt. Anglian together