如今走在街上，见税务人员头顶国徽、凛然正气之神态，总是让笔者想起另一幅历史画面：在堂堂中国的国土上，海关收税的人竟是洋人。中国自从商、周年代有了税赋之后，可谓中国税务史上的奇耻大辱——此事，发生在满清王朝的后期。本来，清王朝一向是闭关锁国的。到了康熙盛世 Now walking in the street, see the head of the tax officers emblem, awe-inspiring demeanor, always reminds me of another historical picture: in the dignified China’s territory, the customs tax actually was foreigners. Since the taxation of the Shang and Zhou dynasties in China, China can be described as a shame in China’s tax history - something that happened in the late Qing Dynasty. Originally, the Qing Dynasty has always been closed-door state. Kangxi Heyday