Abstract：During the reign of Yongzheng, only a few years after the South China Sea being opened for foreign trade, YANG Guang-qian and ZU Bing-gui went bankrupt one after the other. The debates and resistance of the merchants of the thirteen factories of Canton were represented by Tan Kangguan. Foreign academics believe “the earlier debate between TAN Kang-guan and SHOU Guan was more clearly expressed and it was this debate that triggered many chaos in trade.” The “chaos” in the eyes of foreigners, was actually intended to guarantee the opening of the sea for foreign trade and a normal economic order for it. Especially a series of very serious struggles of principles and visions happened to protect the strategies of opening the sea for trade through the formulation of rules. The elimination of additive tax further proved the court of Ming Dynasty differentiated “paying tributes” from “opening for trade, and the efforts of tax cuts to promote international trade made the tributary system shift to trade in market. All these reflect China was active and open to foreign trade in early Qing Dynasty.
谭元亨, 吴良生. 十三行：清代前期对外贸易的开放态势[J]. 《深圳大学学报》（人文社科版）, 2017, 34(2): 152-157.
TAN Yuan-heng, WU Liang-sheng. Thirteen Factories of Canton: the Open Trend of Foreign Trade in Early Qing Dynasty. , 2017, 34(2): 152-157.
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