试论清代四川盐税制度的变革

发布时间：2018-06-01 15:41

  本文选题：清代四川 + 盐税制度　； 参考：《贵州社会科学》2015年01期

【摘要】：清代四川盐税制度的变革以咸丰朝为重要分水岭,咸丰朝以前税额较轻、税收项目较少,而咸丰以后,课额猛增、税目繁多。究其变革原因,有"川盐济楚"的历史事件所致,有晚清政府的经济困境所起,还与滇黔边岸官盐滞销而私盐肆起有关。四川盐税制度的变革,有历史的偶然性也有历史的必然性,既有全国范围内盐税制度变革的共性,也有其地方特质。
[Abstract]:The reform of Sichuan salt tax system in Qing Dynasty took Xianfeng Dynasty as an important watershed. Before Xianfeng dynasty, the tax amount was lighter and the tax items were less. The reasons for the change are caused by the historical events of "Sichuan Salt and Chu", the economic predicament of the late Qing Dynasty government, and the unsalable and private salt shops along the banks of Yunnan and Guizhou. The reform of salt tax system in Sichuan has both historical contingency and historical inevitability, both the commonness of the change of salt tax system in the whole country and its local characteristics.
【作者单位】： 四川大学;重庆师范大学;
【基金】：重庆市教委2013年人文社会科学研究项目“巫巴山地古盐道研究”(13SKE13)
【分类号】：K249
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本文编号：1964707