In China, the term tariff originated in the Spring and Autumn Period, and the earliest place to collect tariffs was Shangqiu in the Spring and Autumn and Song Dynasties. According to Yang Bojun's annotation Zuo Zhuan in the Spring and Autumn Annals, in 6 1 year BC, according to the commercial development of Suiyang City in the capital of song dynasty at that time, Duke Wu of Song issued a decree to let some people who were guarding the city gate and managing the business "reward classes with the city gate (now called Guan) in order to make food levy", which was later called "city closure levy". During the Spring and Autumn Period, there were many vassal states and frequent trade. "Zhou Li Tianguan" contains: "The official waits for the rice and clothes to be king." It is a new means to meet the supply of the royal family and a material guarantee for governing the country in the future.

The word "Guan" should have originated in the Tang Dynasty at the earliest, but the maritime trade was not very developed at that time. It was only with the embryonic form of custom that it was fully developed and perfected until the early Qing Dynasty. In the twenty-fourth year of Kangxi, the Qing government had just lifted the ban. In order to strengthen the management of foreign trade, the Qing government set up four customs offices at four trading ports in Guangdong, Fujian, Zhejiang and Jiangsu to manage merchant ships and collect taxes. Since then, the shipping industry has flourished.

The earliest tariffs could not be separated from national development.

Tariff is not only an important source of macro-control in a country, but also an important means for the development of a country's political and economic system. The healthy development of tariffs is an important guarantee for the healthy development of a country's trade and economy. Tariffs still play an important role in both ancient and modern times. Under what conditions did the earliest tariffs in ancient China develop?

Maritime trade in Qing dynasty

1. The earliest tariff is the historical trend of social development.

After the establishment of the Western Zhou Dynasty, social development tended to be stable, and the idea of great harmony made the world public. With the rapid development of economy and trade between neighboring countries, specialized personnel have been set up to take charge of management.

History says that "the company is in charge of customs clearance, Chinese goods festival, joint store, and those who accept goods and bribes are in charge of suppressing the levy", which is called "the levy of closing the city"

It is undeniable that this is the product of the influence of an era factor and an important embodiment of a country's social progress. The development of tariffs enables the country to maximize the stability of social development needs and promote the development of harmonious social relations. Tariff is not only an important source of a country's fiscal revenue, but also an important means to maintain the healthy development of trade order. The progress of an era is always based on the development of new things replacing old things in a country or a nation.

2. The appearance of the earliest tariff is the inevitable product of the national economic and trade development.

The appearance of the "city closure sign" makes the development of economy and trade more stable and prosperous. Trade between countries has become closer, and people at that time gradually began to have the concept that goods need to be taxed. Following the objective laws of things has formed a virtuous circle of economic development.

Mozi once said, "if you combine the forests of the city and choose the benefits of the beam, you should collect and enrich the state treasury." It is not difficult to see from this sentence that the earliest appearance of tariffs is a manifestation of following the objective law of the development of things. It has promoted the development of barter, made the best use of everything, and promoted the improvement and improvement of the country's comprehensive strength.