民国北京政府时期地方盐政改革探析——以四川、两淮为例  

On the Reform on Local Salt Administration in the Period of Beijing Government of the Republic of China:Take Sichuan and Lianghuai as Examples

作　　者：李丽霞 李曙光 LI Lixia;LI Shuguang(History and Culture College,Henan Normal University,Xinxiang 453007,China;Zhengzhou University of Aeronautics,Zhengzhou 450046,China)

机构地区：[1]河南师范大学历史文化学院,河南新乡453007 [2]郑州航空工业管理学院,河南郑州450046

出　　处：《郑州航空工业管理学院学报（社会科学版）》2023年第5期71-77,共7页Journal of Zhengzhou University of Aeronautics(Social Science Edition)

基　　金：国家社会科学基金项目(20BZS093)阶段性成果。

摘　　要：民国初期,政局混乱,财权进一步分散,为增加财政收入,中央政府、地方各省、盐商团体等各种势力展开对盐政实权的争夺,统一盐政的舆论呼声很高。随着辛亥革命的推进,独立各省相继实行盐政改革,以四川废除引岸专商、两淮组织盐业公司、就场征税、两浙就场官专卖、长芦盐场整理等最有代表性,但由于盐政改革的推行缺乏相对稳定的经济社会环境、中央财政掌控能力不佳、地方各自为政、改革阻力过大等原因,地方盐政改革多以失败告终。尽管如此,四川、两淮等地在改革中主张的就场征税、自由贸易等措施带有近代盐税性质。In the early Republic of China,the political situation was in turmoil,and fiscal power was further decen⁃tralized.In an attempt to increase fiscal revenue,various forces including the central government,provin⁃cial governments,and salt merchant groups vied for control over salt administration.There was a high de⁃mand for unifying salt administrative.Along with the advancement of the Revolution of 1911,independent provinces have implemented the reform of salt policy.The most representative ones include Sichuan’s ab⁃olition of the exclusive right to trade salt,the establishment of salt companies in Huaibei and Huainan,Zhejiang Region’s initiation of an official on-site monopoly,and the reorganization of the Changlu salt field.But because of the lack of a stable socio-economic environment for the implementation of salt poli⁃cy reforms,poor central fiscal control capabilities,and excessive resistance to reform,the provincial salt policy reform ended in failure.Nonetheless,the advocacy of on-site taxation and free trade in Sichuan,Huaibei and Huainan during the reform process bore the characteristics of modern salt taxation.

关 键 词：民国北京政府时期 地方盐政改革 盐税 

分 类 号：F812.42[经济管理—财政学]