长芦盐税研究（1912-1928）

发布时间：2018-05-04 19:04

  本文选题：民国北京政府 + 财政　； 参考：《河北师范大学》2011年博士论文

【摘要】：民国北京政府时期,盐税在财政中的地位极其重要。长芦盐区地处京畿,其巨额的盐税收入自始至终为北京政府所倚重,是北京政府筹措、偿还内外债务,解决财政上燃眉之急的重要依靠。北京政府盐税征收与管理的政策和举措也大多首先在长芦盐区试行,然后推广到其他盐区。 民初长芦盐税改革是北京政府试图统一全国盐政、增加盐税收入的重要举措。改革对旧有盐税体制造成了一定程度的破坏,促进了长芦盐务管理乃至中国盐务管理的近代化。改革中,北京政府、长芦盐商和盐务稽核总所三大利益主体之间,在盐价增减、引制存废等诸多问题上存在着纷争和冲突。其实质就是各方围绕盐税利益的分配,为了实现各自利益目标,相互牵制、相互斗争的博弈过程,博弈的核心就是找到各方都能接受的利益均衡点。 纷乱的军阀政治斗争对长芦盐税征收与管理造成了巨大影响。长芦盐税成为军阀觊觎争夺的目标。而长芦盐区所处地理和政治环境的特殊性,使得军阀在争夺长芦盐税过程中表现出了不同于其他省区的特点。第二次直奉战争前,军阀主要是以变相税捐的形式私下里对长芦盐税进行争夺。第二次直奉战争后,军阀对于长芦盐税的争夺升级为公然截留盐款,滥征附加税捐,强取豪夺。民初盐税改革以来形成的盐税征管体制因此遭到极大破坏。 民国北京政府时期长芦盐税征收与管理,从一个侧面反映了近代中国财政税收的一个重要特点,即国家的财政税收被强行绑缚在军阀政治和军阀战争的机器上,政治、军事功用极度强化,调节和发展经济功能极度弱化乃至缺失。政府运用国家权力横征暴敛的财富资本,不是被用来发展经济,而是几乎全部被用于浩繁的军政费消耗。这种本末倒置的财政经济政策严重阻碍了区域经济乃至国家经济的发展。
[Abstract]:During the period of the Beijing government of the Republic of China, salt tax played an extremely important role in finance. Changlu Salt District is located in Beijing Guinea, its huge salt tax revenue has been relied on by the Beijing government from beginning to end. It is an important support for Beijing government to raise funds, repay domestic and foreign debts, and solve the urgent financial problems. Most of the policies and measures adopted by the Beijing government to collect and manage salt taxes were first tried in Changlu Salt District and then extended to other salt areas. The reform of Changlu salt tax in the early days of the Republic of China is an important measure for Beijing government to unify the national salt administration and increase the income of salt tax. The reform has destroyed the old salt tax system to a certain extent and promoted the modernization of Changlu salt management and even China salt management. In the reform, there are many disputes and conflicts between the three main interests of Beijing government, Changlu salt merchant and salt audit office. The essence of the game is the distribution of the profit of salt tax. In order to realize the goal of each other, restrain each other and struggle with each other, the core of the game is to find the equilibrium point of the benefit that can be accepted by all parties. The chaotic political struggle of warlords had a great impact on the collection and management of salt tax. The tax has become a target for warlords to covet it. Because of the particularity of the geographical and political environment in Changlu Salt region, warlords have different characteristics from other provinces in the process of fighting for Changlu Salt tax. Before the second War, warlords fought privately for the salt tax in disguised form. After the second direct war, the warlords' contention for the salt tax of Changlu escalated to overtly withhold the salt, overtaxed the additional tax, and forced the expropriation. Since the salt tax reform in the early Republic of China, the salt tax collection and management system has been greatly damaged. The collection and management of Changlu salt tax during the period of the Beijing government of the Republic of China reflected from one aspect an important characteristic of modern China's fiscal taxation, that is, the state's fiscal revenue was forcibly tied to the warlord politics and the machine of warlord war, politics. The military function is extremely strengthened, and the economic function of adjustment and development is extremely weakened or even lacking. The use of state power by the government to expropriate excessive wealth and capital is not used to develop the economy, but almost all of it is used to consume huge military and government expenses. This kind of financial and economic policy seriously hinders the development of regional economy and even national economy.
【学位授予单位】：河北师范大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：K258

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