In order to increase revenue， to maintain the continuation of the war， the establishment of the Taiping Heavenly Kingdom of external tariffs in order to safeguard the rights and interests of the Customs and Excise Department， the establishment of internal customs territory in order to control the flow of trade， the two complement each other and complement each Tax and customs clearance of the Heavenly Kingdom of the history of the problem is an important issue， involving the Taiping Heavenly Kingdom of the economic system and foreign For this study， many historians have discussed the older works， but not in-depth study， only a few papers related Although the history of its own complexity and incomplete information， an increase of people it's difficult to do a comprehensive study， but may not research study of the Taiping Heavenly Kingdom of Taiping Heavenly Kingdom of the tax and customs In this paper， under the guidance of historical materialism， focusing on analysis of historical data to the theory from the history of the Taiping Heavenly Kingdom tax and customs clearance to do a comprehensive The body is divided into three First of all， an analysis of the Taiping Heavenly Kingdom to set up tax and customs clearance Secondly， the Taiping Heavenly Kingdom tax agencies and customs clearance to make a more clear set of carding and Textual Research of the Taiping Heavenly Kingdom tax and customs clearance to do a detailed analysis of the Tariff theory from the perspective of the Taiping Heavenly Kingdom tax system and customs clearance， tax， tax and other issues for further Finally， the Taiping Heavenly Kingdom to explore the tax and customs clearance characteristics， problems and The concluding part of the body of the summary referred to as the macro and focused discussion， the main analysis of the Taiping Heavenly Kingdom tax and customs clearance and the limitations of the
