明清两淮盐税制度比较研究  

A Comparative Study on the Salt Tax System in Lianghuai during the Ming and Qing Dynasties

作　　者：刘成虎[1] 荆晓宇 LIU Chenghu;JING Xiaoyu

机构地区：[1]山西大学晋商学研究所 [2]山西大学经济与管理学院

出　　处：《盐业史研究》2018年第3期11-20,共10页Salt Industry History Research

摘　　要：明清两代盐税在国家税收中占有重要地位,而两淮盐税在全国盐课中一直占有很高的比重。因此,对两淮盐税制度的梳理和分析利于进一步廓清盐业史和财政史研究的相关问题。本文运用比较研究的方法,从管理机构、税种变化、税负等方面对两淮盐税制度演变进行阐释,通过对比明清两朝盐税制度,进一步探讨这些变化产生的背景因素及其与社会经济发展的关系等问题,以期为深入研究两淮盐税及其影响提供借鉴。The salt tax in the Ming and Qing dynasties occupies an important position in the national tax,and the Lianghuai salt tax has always occupied a high proportion in the national salt tax.Therefore,the combing and analysis of the Lianghuai salt tax system will help to further clarify the issues related to salt industry history and financial history research.This paper uses the perspective of comparative research to explain the evolution of the Lianghuai salt tax system from the aspects of management institutions,tax changes,tax burdens,etc.,and further explores the background factors of these changes and their relationship with society through the comparison of the salt tax system between the Ming and Qing Dynasties,in order to provide a reference for in-depth study of the Lianghuai salt tax and its impact.

关 键 词：两淮 盐税 税种 税负 

分 类 号：K248[历史地理—历史学]