清代前期的税关,起到上承明代、下启近代的作用,是研究清代后期关税不可跨越的一个阶段。详细研究税关兴革变化,更是研究清代关税制度的基础,无疑具有重要意义。本文在描述明至清前期税关设置及其变化过程后,提出清代前期税关设置的三个特点。 The tax clearance in the early period of the Qing Dynasty played a role in insisting on the rules of the Ming Dynasty and opening up the modern times. It is a stage for studying the impossibility of cross-tariffs in the late Qing Dynasty. A detailed study of the changes in the customs tax reform, but also the basis for the study of the tariff system in the Qing Dynasty, is undoubtedly of great significance. After describing the process of tax clearance and its changing process from the Ming Dynasty to the early Qing Dynasty, this paper proposes three characteristics of the tax clearance in the early Qing Dynasty.