“包盐抵饷”与清末两广政局  

The Program of “Farm Salt Tax out to Compensate for Gamble Tax” and the Political Situation in Guangdong and Guangxi in the late Qing Dynasty

作　　者：左攀[1] 唐仁郭[2] ZUO Pan;TANG Renguo

机构地区：[1]兰州大学历史文化学院 [2]玉林师范学院

出　　处：《盐业史研究》2017年第2期3-13,共11页Salt Industry History Research

基　　金：国家社会科学基金西部项目"西江流域近代化进程中的族群互动与文化认同研究"(项目编号:12XZS025)的阶段性成果

摘　　要：1909年,两广总督袁树勋为筹抵赌饷,设计了一套"包盐抵饷"的改革方案。两广士绅担心盐价暴涨,纷起强烈反对。度支部借仲裁争端推行"通纲包税"制度,通过设置两广盐政公所将地方盐务管理权收归中央。这次盐务改革加深了广东与广西、中央与地方的矛盾,袁树勋也因此辞职。清末失败的盐务政策,是新政失败和清朝灭亡的重要原因。Yuan Shuxun,the governor of Liangguang,designed the reform program of“farm salt tax out to compensate for gamble tax”in1990.Gentries of Liangguang were strongly against the program with the worry that salt price would shoot up.The ministry of finance introduced the system of“farm salt tax out to old salt merchants”and reclaimed the right of salt administration to the central government by setting salt authority of Liangguang.The reform of salt administration deepened the contradiction between Guangdong and Guangxi,the central government and local government,and Yuan Shuxun also resigned because of it.The failing salt policy was the key reason for the failure of the new policies in the latter stage of Qing Dynasty and the fell of Qing Dynasty.

关 键 词：盐饷 盐政 度支部 两广盐务公所 清朝灭亡 

分 类 号：K252[历史地理—历史学]