第一次鴉片戰爭后,清政府被迫開放東南五口,粵海關一口通商的體制被打破。1843—1854年間,粵海關為應對變局,進行了以下調整:在機構與人事方面,改設、添設了一些稅口,增加了百余名書役,但清政府中樞與廣東地方當局糾纏于添設書役等細節,未能在海關監督人選和中樞層面進行大的調整;在夷稅政策方面,制定了統一的稅則、稅率和關期,但未能進一步建立統一的夷稅收支機構;在夷稅收入方面,粵海關起伏較大,江海關收入急劇上升,除貿易重心轉移外,這背后還涉及巨額走私,而江海關貿易地位的上升也預示著以粵海關為主的稅務體系將難以持續;在夷稅支出方面,粵海關奏銷折延續既往的混亂以及對內務府、戶部的大額上繳。從粵海關的體制演變,可以看出清政府此時在政治理念上有"規復舊制"的沖動,行動上則存在"慣性依賴",其目的在于維護粵海關的主導地位。

After the First Opium War,the Qing government was forced to open five trading ports in the southeast.This meant that the Canton Customs ceased to be the only trading port,thus destroying the former system.From 1843 to 1854,in response to this change,the Canton Customs made adjustments to its institutions and staff,relocating and adding tax offices with more than 100 clerks.However,the Qing government and Guangdong local authorities,bogged down in increasing the number of clerks,failed to make significant adjustments to the selection of customs superintendents and key personnel.In terms of foreign(barbarian)tax policy,tax regulations,tax rates and fiscal periods were unified,but no body for foreign tax revenue was established.In terms of tax revenue,the fortunes of the Canton Customs fluctuated as the income of Shanghai’s Jianghai Customs rose sharply;not only had the trading center shifted,but a huge amount of smuggling was going on.The rise in status of the Jianghai Customs indicated that the Guangdong-based tax system would be difficult to sustain.With regard to foreign tax expenditure,the submission of expenditure reports to the throne continued the confused financial reporting of previous periods and the practice of turning over substantial income to the Ministry of Revenue and the Imperial Household Department.The evolution of the Canton Customs shows how the Qing government of the time intended to"restore the old system"in a political sense,and"follow the path inertia"in action,policies that aimed to maintain the Canton Custom’s leading position.