《南京条约》签订后．各国在各通商口岸纷纷建立机构，自行收取本国商人的进出口税，然后上交清政府，使得清政府的征收权丧失。特别是各国征税人员大都袒护本国商人，以致偷税漏税现象十分严重。但此时清朝政府的海关尚可行使稽查权力，一定程度限制了列强的权力，对此各国均 After the signing of the Nanjing Treaty. Each country has set up institutions in all the ports of commerce and collected the import and export taxes of its own merchants themselves, and then turned over the Qing government so that the Qing government’s collection right was lost. In particular, most tax collectors in all countries are partial to their traders, resulting in a serious tax evasion. However, at this time, the customs of the Qing government still exercised its power of inspection and examination and restricted the powers of the powers to a certain extent, for which all countries