清末民国中央盐税管理机构演变及其近代化  

The Evolution and Modernization of the Central Salt Tax Administration in the Late Qing Dynasty and the Republic of China

作　　者：孙晓丹 Sun Xiaodan(School of Law,Hebei University of Economics and Business,Shijiazhuang Hebei 050061,China;Postdoctoral Station of Chinese History,Hebei Normal University,Shijiazhuang Hebei 050024,China)

机构地区：[1]河北经贸大学法学院,河北石家庄050061 [2]河北师范大学中国史博士后流动站,河北石家庄050024

出　　处：《河北经贸大学学报（综合版）》2024年第2期18-23,共6页Journal of Hebei University of Economics and Business(Comprehensive Edition)

基　　金：河北省博士后科研项目择优资助项目(B2023003030)。

摘　　要：清末中央政府开始启动盐税管理机构改革,北洋政府改盐务稽核造报总所为盐务稽核总所,后者与盐务总署构成了盐务机构二元制体系。稽核所的设立标志着盐务管理体系的形成,是传统盐税管理体制向近代转型的初始期。南京国民政府前期对盐务稽核所改组,盐税管理机构逐渐走向统一,但是未完全改变盐务机构二元制结构。南京国民政府中后期,盐务总局的设立开启了盐税管理机构一元制时代。以引岸专商制度逐步取消、盐税主权逐步收复为两条支线,展示了中国盐务近代化的发展演变。In the late Qing Dynasty,the central government began to reform the salt tax administrative organizations.The Beiyang gov-ernment changed the Salt Tax Audit and Reporting General Office into the Salt Tax Audit General Office,which,together with the Gen-eral Salt Administration,constituted the binary system of salt tax administrative organizations.The establishment of the audit office marks the formation of the salt management system,which is the initial stage of the modernization of the traditional salt tax management system.In the early period of the Nanjing National Government,the salt audit institute was reorganized,and the salt tax administration was gradually unified,but the binary system structure of the salt administration was not completely changed.In the middle and late pe-riod of the Nanjing National Government,the establishment of Salt Administration opened the era of unitary salt tax administration.The gradual abolition of the system of coastal exclusive traders,which resists the economic penetration of foreign forces,demonstrates the development and evolution of China's salt administration modernization.

关 键 词：清末民国 盐税机构 盐务近代化 

分 类 号：F129[经济管理—世界经济] K25[历史地理—历史学]