Changguan

Changguan

Chang Guan is also known as "Chao Guan". It was built in Ming Dynasty. A tax collection agency set up in a major waterway or commodity distribution center. It is divided into "Huguan" and "Gongguan". Huguan is subordinate to Hubu, which collects regular tax, business tax and ship materials for commercial goods passing through the customs; Gongguan is subordinate to Gongbu, which collects taxes from bamboo, wood and other traders.

In the early Qing Dynasty, it followed the Ming system and divided the inland customs into Gongguan and Huguan. Gongguan, the tax gate of Ming and Qing Dynasties, was in charge of collecting bamboo, wood and banknotes. Because it is under the jurisdiction of the Ministry of industry, it is called "Gongguan". Huguan, or chaoguan in the Ming Dynasty, is named "Huguan" because it is under the jurisdiction of Hubu. In the early days of the establishment of chaoguan, taxes were levied only on passing ships employed to carry goods. The taxes were calculated according to the size of the ship's beam head and the width of the ship. Generally, goods were not taxed on taxed ships, but only goods tax was collected in Linqing and Beixin. Therefore, it is also called ship notes or ship materials. In the early Qing Dynasty, the method of tax calculation and the object of tax collection remained unchanged, but the number of checkpoints increased obviously. In the late Qing Dynasty, due to the failure of the Opium War, five ports were opened to trade. In order to be different from the new customs, the former Gongguan and Huguan were renamed changguan.