盐务改革背景下的1930年代蚌埠“北盐公共营业处”案  

A Study on the Case of“Huaibei Salt Public Business Office”in Bengbu in the 1930s

作　　者：李发根 杨金客 LI Fagen;YANG Jinke(School of History and Culture,Shandong University,Ji’nan 250100,China;School of History,Anhui University,Hefei 230039,China)

机构地区：[1]山东大学历史文化学院,山东济南250100 [2]安徽大学历史学院,安徽合肥230039

出　　处：《安徽史学》2021年第5期142-150,共9页Historical Research In Anhui

基　　金：国家社科基金重大项目“民国时期淮河流域灾害文献搜集、整理与数据库建设”(18ZDA196)的阶段性成果;安徽大学淮河流域环境与经济社会发展研究中心项目资助。

摘　　要：南京国民政府前期,两淮盐课乃中央财政收入之大宗。随着晚清以降淮南盐场的衰败,淮北盐业地位日重。皖北、豫东向为淮北盐的重要销岸,津浦铁路通车后,蚌埠迅速成为区域盐业中心。在中央政府强化盐权的同时,安徽省政府除直接干预外,受其颁发牙帖庇护,具有强行居中销售、评秤、抽佣等特权的盐行迅速扩张。这既影响中央税收,又与市场化名义的法律文本相悖。故而盐务机构与运商暗中联合,在蚌埠设立标榜“自由买卖”的“北盐公共营业处”,此举与省财政及盐行利益相冲突,引发系列抗争。在平衡双方利益后,新机构的部分功能得以推行。但仅过数月,中央饬令安徽废除盐牙。在省财政“损失”得到弥补后,盐行被“牺牲”。然而,相关制度安排却进一步导致商民疲敝、盐税陡增、盐价上涨,与改革口号背道而驰,根本上还是为了更大限度增加中央财政收入。In the early days of the Nanjing National Government,the salt industry in the Huainan and Huaibei areas was the main revenue source of the central government.With the decline of Huainan saltworks from the late Qing Dynasty,the salt industry of Huaibei became increasingly important.Traditionally,North Anhui and East Henan were important sales districts for Huaibei salt.After the Jinpu railway was opened to traffic,Bengbu quickly became the regional center of salt industry.While the central government strengthened the right of salt,the Anhui provincial government,in addition to direct intervention,was granted asylum by issuing license of salt trade,and salt commercial firms with privileges such as forced trade,scale evaluation,and commissions expanded rapidly.This not only affected the revenue of central government,but also contradicted the nominal market-oriented legal text.In Bengbu,cooperating secretly,salt agencies and operators set up a“Huaibei Salt Public Business Office”that advertised“free trading”.This move conflicted with the provincial finance and the interests of the salt commercial firms and triggered a series of struggles.After balancing the interests of both sides,part of the functions of the new organization were implemented.But only a few months later,the central government ordered Anhui to abolish license of salt trade.After the provincial financial“loss”was made up,the interests of the salt commercial firms were“sacrificed”.However,the relevant institutional arrangements increased the central financial revenue to a greater extent,while leading to the exhaustion of businessmen,the sharp increase of salt tax,and the rise of salt price,which were contrary to the reform slogan.

关 键 词：中央财政收入 淮北盐 蚌埠 盐行 北盐公共营业处 

分 类 号：K263[历史地理—历史学]