唐代最早在广州设市舶使,对市舶进行管理,学者认为是中国海关之滥觞。对于我国这个初期的“海关”,史书叙述甚简,研究者亦寥寥无几。因此,时至今日,对唐代市舶管理情况,仍有许多模糊不清的问题。如市舶使创立的时间;在市舶使创立的同时,是否还有市舶司之设?充任市舶使的多是何人?在当时的市舶管理中,是否有禁榷制度等等。本文根据史料记载,拟对这些问题试作探讨如下:一、关于市舶使创立的时间问题唐代何时在广州创立市舶使?历史没有明确的记载。可以肯定地说,在武则天 The earliest in the Tang Dynasty set up a ship in Guangzhou, the city ship management, scholars believe that the beginning of China’s customs. For this initial “customs” in our country, the history books are very brief and there are only a few researchers. Therefore, up to now, there are still many ambiguous issues about the management of city ships in the Tang Dynasty. Such as the time when the ship was founded; when the ship was founded, were there any other provisions of the shipbuilding division? What were the persons who served as the shipbuilding cause? Was there any restraint in the management of the ship at that time? Based on historical records, this paper attempts to explore these issues as follows: First, on the issue of the time of the ship to create the Tang Dynasty when the city created in Guangzhou Ship history? There is no clear record. To be sure, in Empress Wu