盐税与酱销:民国前期两浙盐区酱油与食盐之纠葛  

Salt Tax and Soy Sauce Marketing: Disputes between Soy Sauce and Table Salt in Salt Areas of Liangzhe during the Early Period of the Republic of China

作　　者：桂强[1] GUI Qiang

机构地区：[1]华东师范大学历史系

出　　处：《盐业史研究》2019年第2期46-54,共9页Salt Industry History Research

摘　　要：盐税历来是王朝政府税收的主要来源之一,对于民国政府来说更是如此。但是,到了民国前期,由于盐制的弊端,政府和民间的有识之士都欲对其进行改革。从两浙盐区酱油与食盐之纠葛的角度切入,可重新审视民国前期盐税对商品经济的影响,并借助”酱油限地销售令”的推行及酱油名称之争两个案例,具体分析在国家税收体制中占重要地位的盐税对酱油销售市场的影响。从中我们可看出,盐税征收对商品经济带来了负面影响,而这种负面影响不仅仅是通过盐制改革所能消除的。Salt tax has always been one of the main sources of taxation for dynasties, especially for the government of the Republic of China. However, in the early period of the Republic of China, due to the drawbacks of the salt tax collection system, the government and people of insight wanted to reform the salt system. From the perspective of the disputes between soy sauce and salt in Liangzhe salt area, the impact of salt tax on the commodity economy in the early Republic of China could be re-examined. The impact of salt tax which plays an important role in the national tax system on the soy sauce sales market could be analyzed,with the help of the implementation of "The Order of Limited Soy Sauce Sale"and the dispute over the name of soy sauce. In the end, through research, it is believed that salt tax has brought a negative impact on the commodity economy, while this negative impact can not be eliminated only through salt reform.

关 键 词：盐税 酱销 两浙盐区 民国前期 

分 类 号：K258[历史地理—历史学]