中国近代海关是帝国主义列强为对中国进行经济侵略的产物。各开放口岸的海关都是根据不平等条约设立的,泛三角地区的海关也不例外。小刀会起义期间,英美法三国合谋乘机劫夺了江海关的管理权,进而掌握了中国近代海关的行政管理权,中国海关成为半外国控制的海关,关税不能自主,从此中国近代海关成为半殖民地海关。由于海关总税务司要求各地税务司必须随时向他报告各地的 China’s modern customs are the product of the imperialist powers’ economic aggression against China. The customs of all open ports are set up under the unequal treaties, and the customs of the Pan-Yangtze River Delta is no exception. In the period of the Little Sword Society uprising, the Anglo-American law conspiracy to seize the opportunity to take over the management power of Jiang Customs, and then mastered the administrative power of China’s modern customs. China Customs became a semi-foreign-controlled customs, customs tariffs can not be independent, from modern China Customs became a semi-colonial customs . Since the General Taxation Division requires all tax departments to report to him all the time