1920年代广东地区的私盐与缉私  

Illegal Salt and Anti-smuggling in Guangdong in 1920s

作　　者：于广[1] YU Guang

机构地区：[1]复旦大学历史系

出　　处：《盐业史研究》2017年第1期71-80,共10页Salt Industry History Research

基　　金：2016年国家社科基金重大项目"近代中国工商税收研究"(项目编号:16ZDA131);广东省哲学社会科学"十二五"规划项目"民国时期广东地方税收研究(1911-1937)"(项目编号:GD13YLS02);中山大学中央高校基本科研业务费青年教师培育项目的阶段性成果

摘　　要：1920年代广东私盐盛行。根据来源不同,私盐可分为场私、洋私和邻私三种类型。按照走私主体不同,有官私、商私和民私之别。官私是指盐务官员走私或协助走私,影响最为恶劣,其可分为护私、放私和拖私三种类型。私盐问题直接关系政府的财政收入。为减少盐税收入损失,广东政府试图建立和完善缉私制度。但受军事局势的影响,缉私制度基本处于废弛状态,从长远上制约了整个盐税的现代化改革。In1920s,the illegal salt in Guangdong became prevalent.According to different sources,the illegal salt was mainly from salt filed,foreign areas and other authorized markets.There were three kinds of smugglers:officer,businessman and ordinary people.The worst type was the official smugglers,which means the salt administrators smuggle or help others smuggle.The official smugglers protected,released and transported illegal salt.The illegal salt was directly related to the government revenue.In order to reduce the loss of tax income,the Guangdong government established and improved the anti-smuggling system.Because of the military situation,the anti-smuggling system was always neglected and thus restricted the reform and modernization of salt tax in the long-term run.

关 键 词：广东 私盐 缉私 盐税 

分 类 号：K26[历史地理—历史学]