【摘要】：清末鹽政改革中的鹽價(jià)問題,習(xí)慣稱為鹽斤加價(jià),但史料顯示,清末鹽斤價(jià)格不能一概稱為加價(jià),還存在平價(jià)甚至減價(jià)的情況。庚子賠款以后,中央財(cái)政虧空更甚,政府推出鹽斤"籌還庚子賠款"加價(jià)、新政籌餉加價(jià)等措施增加國庫收入,但各督撫在執(zhí)行過程中情況不一,既有鹽斤加價(jià)數(shù)目各異,也有平鹽價(jià)、平鹽秤、減鹽價(jià)的情況存在。這些現(xiàn)象的出現(xiàn)既和銀錢價(jià)格比相聯(lián),又和清末西式稅制引進(jìn)有關(guān),同時(shí)鹽斤價(jià)格的變動(dòng)影響著政府的財(cái)政收入和制度的轉(zhuǎn)型。
[Abstract]:The problem of salt price in the reform of salt administration in the late Qing Dynasty is used to be called the fare increase of salt jin, but the historical data show that the price of salt jin in the late Qing Dynasty can not all be called a fare increase, and there is still a situation of parity or even price reduction. After Gengzi's compensation, the central government lost even more money. The government introduced measures such as "returning Gengzi's compensation" to increase the revenue of the state treasury, such as the New deal, and so on. However, the situation varies among supervisors in the course of implementation, such as the number of increases in salt catties, as well as the flat salt prices, the flat salt scales, and the reduction of salt prices. The emergence of these phenomena is not only related to the ratio of silver to money, but also to the introduction of western tax system in the late Qing Dynasty. At the same time, the change of salt jin price affects the transformation of government revenue and system.
【作者單位】： 河南師范大學(xué)歷史文化學(xué)院;
【基金】：河南省教育廳人文社科規(guī)劃項(xiàng)目“財(cái)權(quán)博弈視閾下的清末鹽政改革研究”(項(xiàng)目編號:2016-GH-075)成果
【分類號】：K252
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本文編號：2510028