杀虎口作为清代山西境内最早设立的榷关,有其自身的特殊性和重要性。本文依据从民间收集的一封嘉庆年间杀虎口监督上奏其征收钱粮数目及支配事项的奏折为基本史料,一方面,从其特殊的地理位置入手,探讨清政府在征税方面对杀虎口始终如一的人事管理制度;另一方面,从杀虎口年征关税额出发,对其额定关税与实征关税进行比较以管中窥豹,探讨当时汉蒙贸易中杀虎口的具体财政支出状况,以此展现清代杀虎口的经济和战略地位。 Shahukou as the first set up in Shanxi Qing Dynasty clearance, has its own particularity and importance. On the one hand, starting from its special geographical position, this article discusses the Qing government in the tax has always been the same as killing tiger’s mouth On the other hand, starting from the age of Kill Hukou Customs, set off its tariffs on tariffs compared with the actual tariffs to find out the specific fiscal expenditures in the Han-Mong trade in order to show that the Qing Dynasty Kill the tiger’s economic and strategic position.