The early Sino-British relations are mainly commercial, but there are many conflicts and contradictions in Sino-British trade, which mainly concentrate on: the system of the only trade at Guangzhou port, Hang merchants system, customs tax system, foreign merchants 'management system. 早期中英关系主要是商业上的,但在中英贸易中存在着诸多的冲突与矛盾,主要集中在:广州一口通商制度、行商制度、海关税课制度、外商管理制度。
A Discussion on the Sustaining Development of Tianjin Port Tax Free Zone 天津港保税区可持续性发展探析
Coast duty was an import tax collected from foreign ships which transported Chinese local products from one trading port to another. It was also named as re-import half duty, for its tax rate was half of the export tax rate. 复进口税是指对外籍船舶载运中国土货从一个通商口岸运赴另一个通商口岸所征缴的进口税,因进口时纳税税率为出口税率的一半,又称复进口半税。