清代中、後期張家口稅關財政收支轉變

張家口邊口貿易興起於明朝「隆慶和議」，並在清朝雍正年間《中俄恰克圖條約》簽訂之後達到商貿巔峰，此時清朝與俄國貿易頻繁，大批山西商人與北京商人紛紛至張家口進行貿易，促使其地方社會經濟跟著商人、商路的拓展而有所發展。據清朝明文規定，張家口身為需將關稅盈餘銀兩繳交至內務府的五處稅關之一（其餘四處稅關分別是左右兩翼稅關、山海關、殺虎口），因此在《中俄恰克圖條約》之後到道光年間，隨著貿易的興盛，張家口稅關盈餘多能維持在銀19,000至35,000兩不等，以提供內府使用；但自咸豐朝以降，受到太平天國兵燹影響，內地商道遭受破壞，南北貨物互未流通，再加之「釐金」政策的施行與清朝、俄國間《中俄天津條約》、《中俄陸路通商章程》簽訂等影響下，使得張家口稅關收入出現下滑。本文通過中央研究院近代史研究所檔案館、中國第一歷史檔案館與國立故宮博物院庋藏的檔案，討論自《中俄恰克圖條約》簽訂以降的清代中、後期張家口稅關收支變化，及其背後所隱藏的政治、社會與經濟情況，藉以分析影響張家口稅關財政收支的各種原因。

關鍵字

張家口；中俄貿易；中俄條約；天津；華商

並列摘要

The trade at the border of Zhangjiakou started in the "Longqing Peace Conference" of the Ming Dynasty and reached its peak after the signing of the Sino-Russian Treaty of Chakotou during the Yongzheng Period of the Qing Dynasty. According to the explicit provisions of the Qing Dynasty, Zhangjiakou was one of the five taxation gates (the other four gates were the Left and Right Wing Gates, Shanhai Gates, and Jiehukou) that were required to pay the surplus of customs duties to the internal affairs government. However, since the Xianfeng dynasty, the influence of the Taiping Heavenly Kingdom's conflagration, the destruction of mainland trade routes, the lack of mutual circulation of goods between the north and the south, and the implementation of the "gold determination" policy and the signing of the Sino-Russian Tianjin Treaty and the Sino-Russian Land Trade Regulations between the Qing Dynasty and Russia, caused a decline in the revenue of Zhangjiakou Customs. Through the archives of the Institute of Modern History of Academia Sinica, the First Historical Archives of China, and the National Palace Museum, this paper discusses the changes in the revenue and expenditure of the Zhangjiakou Customs during the middle and late Qing dynasty since the signing of the Treaty of Chakotou between China and Russia, and the hidden political, social, and economic conditions behind them, in order to analyze the various reasons affecting the revenue and expenditure of the Zhangjiakou Customs.