清代陕甘地区的盐产与盐税  

The Salt Production and Taxation in Shaanxi-Gansu During the Qing Dynasty

作　　者：张尔榭 陈锋[2] ZHANG Erxie;CHEN Feng

机构地区：[1]宁夏大学民族与历史学院 [2]武汉大学历史学院暨中国传统文化中心

出　　处：《盐业史研究》2025年第1期29-37,共9页Salt Industry History Research

基　　金：用友基金会“商的长城”重点项目“清代盐业、盐商、盐税资料整理与数据统计”(项目编号:2021-Z05)的阶段性成果。

摘　　要：清代陕甘的盐产有“官盐”和“土盐”二种。所谓“官盐”,是派定引额,按引纳税的食盐;所谓“土盐”,是民间自由生产、自由销售,未纳入“按引纳税”体制的食盐。陕甘地区的官盐,是指陕甘花马池的池盐和西和县、漳县的井盐。土盐主要产自甘肃其他未列入官盐的池盐区和陕西的部分产盐区域。晚清时期,在财政困难、筹措经费的情势下,土盐开始征税和抽收盐厘、盐捐,其渐次具有官盐的性质。官盐产区和土盐产区,生产方法略有不同,除陕西的“刮土淋水煎盐”外,还有晒盐法、煎盐法等生产方式。陕甘的盐税征收数额有限,但也随着时间的变迁和税收体制的变化而有所变化。The salt production of Shaanxi-Gansu in Qing Dynasty comprised official salt(state-regulated,quota-based and taxed)and indigenous salt(locally produced and sold freely outside the state system).Official salt included lake salt from Huamachi and well salt from Xihe and Zhang counties.Indigenous salt,primarily from unregulated pools in Gansu and parts of Shaanxi,gained quasi-official status in the late Qing as fiscal pressures prompted the imposition of taxes,levies and donations.Production methods varied:Shaanxi relied on“soil scraping and brine boiling”,while other regions employed sun-drying or boiling techniques.Though salt tax revenues were modest,they evolved alongside fiscal reforms.

关 键 词：池盐 井盐 花马池 盐税 陕甘 

分 类 号：K249[历史地理—历史学]