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1、廣西師范大學(xué)碩士學(xué)位論文近代廣西報關(guān)行研究姓名:潘濟(jì)華申請學(xué)位級別:碩士專業(yè):中國近現(xiàn)代史指導(dǎo)教師:唐凌20070401OntheCustomsBrokerofGuangxiinModernTimesPostgraduate:PanJihuaSupervisor:ProfessorTangLingSpecialty:TheModernandContemporaryHistoryofChinaStudyDirection:EconomicIssueGrade:2004AbstractThisthesismainlyfocusesontherolesthatthecustom
2、sbrokerplaysontheforeigneconomicrelationsofGuangxiwhichislocatedinthesouthwestofChina.Sincethemoderntimes,Guangxihasbecomeoneoftheforwardpositionstocontacttheoutsideworld,resultinginmanynewsocialelements.Customsbrokercameintobeingwiththedevelopmentofcustoms.Thisessaycentersonthefollowingf
3、iveaspects,aimingatdiscussingtheexplorationofGuangxiFrontierfromanewangle,thusfurtherunderstandingthezoneeconomy.Firstly,itfocusesonthecustomsdeclarationsystemandtypesaswellasthecustomsbrokerbusinessanditsstaffpatterns.Thedeclarationsystemisthoughttobeaprocedurebasistotheimportandexportca
4、rgoandtransportmeansduringthedeclaration.Itisalsooneofeffectivewaysforthecustomstosupervisetheimportandexportcargoandtransportmeans.Thecommonimportandexportcargoandtransportmeansarerequiredtofollowthreedeclarationways,ofwhichthespecialproxydeclarationisespeciallyoperatedbythecustomsbroker
5、.Thecustomsbrokerbusinessiswide—ranging,howeverthegeneralonesarethetaxpaymentinthedeclarationandtransportationservice.ThosewhoareengagedinthecustomsbrokeraremostlytheoneswhocomefromthetradingportswiththecustomsbrokerandtheonesfromGuangdongwiththelocationadvantageoverGuangxiSecondly,thecus
6、tomsbrokerisstudiedintermsofitsemergence.Thecustomsbrokerisbasedonthecustomswhilethosespecialregulationsintheprocedureofthecustomsdeclarationledtoitsemergence.TherethisnoaccuratetimewhenthecustomsbrokerfirstcameintobeinginChina,butInthe25yearoftheKangxireigninQingDynasty(in1686),thelocalo
7、fficersinGuangdongdiscussedanddecidedtoopenthefirmsforimportedgoods,whichwasthebeginningforthecustomsbroker.ThemodernChinesecustomsbrokeroccurredintheSecondOpiumWar.YuliStorewhichwassetupinShastreet(ChangshaRoadatpresent)in1913wasatokenofappearanceofthecustomsbroker