1. Features: The customs management structure is clear and divided into two systems; Foreign-related tax authorities have real power; The customs and tax authorities appointed foreign staff and conferred official titles and titles on the Qing Dynasty.

2. Reasons: China opened the door in modern times, and the reform of tariff system became inevitable; The foreign tax department system itself has the advantages of strict organization and scientific personnel management; China's national strength is too weak to change the system of foreign tax authorities; Hurd and others can be relatively correct.