近代陕西盐务研究（1934-1945）
发布时间：2018-12-11 00:26
【摘要】：本文主要利用民国时期的档案资料、论文著作及各种统计材料等,对近代陕西的盐务管理做了粗浅的探讨。 本文认为近代陕西盐务机构是从无到有,管理是从简单粗糙到日臻严密。特别是随着抗日战争的爆发,为适应战时的特殊环境,陕西盐务管理部门适时改变盐务管理制度,促进了陕西盐务的大发展。在管理机构方面：扩大机构,招募人员,培训骨干,加强管理。在生产方面：由战前对陕西土盐生产的限制,改为鼓励扶持。在运输方面：积极开展官运,抢运淮盐、潞盐,同时转运甘川盐以济陕豫鄂民食军需。在销售方面：先后经历了自由销售、配额制、计口授盐制和自由销售四个不同的阶段。在盐税征收方面：经历了按量计征、按价计征、专卖寓税和就场征税四个阶段。这些措施的实施,对确保全省军民的食盐供需、稳定社会秩序、增加财政收入、支援抗战建设发挥了重要的作用。同时,陕西盐业经济发展也借此机会进入了一个新的历史时期。
[Abstract]:This paper mainly discusses the salt management in modern Shaanxi by using the archives, papers and various statistical materials of the period of the Republic of China. This paper argues that modern Shaanxi salt institutions are from scratch, management is from simple rough to increasingly strict. Especially with the outbreak of the War of Resistance against Japan, in order to adapt to the special environment in wartime, the salt management department of Shaanxi changed the salt management system in time, and promoted the great development of the salt affairs in Shaanxi. In the management organization aspect: expands the organization, recruits the personnel, trains the backbone, strengthens the management. In terms of production: from the pre-war restrictions on salt production in Shaanxi, to encourage support. In transportation: carry out official transportation actively, seize Huai salt, Lu salt, and transfer Ganchuan salt in order to feed the army supplies of Shanxi, Henan and Hubei. In the aspect of sales: it has experienced four different stages: free sale, quota system, dictation salt system and free sale. In the aspect of salt tax collection, it has gone through four stages: quantity collection, valorem collection, monopoly tax collection and field taxation. The implementation of these measures has played an important role in ensuring the supply and demand of salt, stabilizing social order, increasing financial revenue and supporting the construction of the War of Resistance against Japan. At the same time, Shaanxi salt industry economic development also took this opportunity to enter a new historical period.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K25;F426.82
本文编号：2371502
[Abstract]:This paper mainly discusses the salt management in modern Shaanxi by using the archives, papers and various statistical materials of the period of the Republic of China. This paper argues that modern Shaanxi salt institutions are from scratch, management is from simple rough to increasingly strict. Especially with the outbreak of the War of Resistance against Japan, in order to adapt to the special environment in wartime, the salt management department of Shaanxi changed the salt management system in time, and promoted the great development of the salt affairs in Shaanxi. In the management organization aspect: expands the organization, recruits the personnel, trains the backbone, strengthens the management. In terms of production: from the pre-war restrictions on salt production in Shaanxi, to encourage support. In transportation: carry out official transportation actively, seize Huai salt, Lu salt, and transfer Ganchuan salt in order to feed the army supplies of Shanxi, Henan and Hubei. In the aspect of sales: it has experienced four different stages: free sale, quota system, dictation salt system and free sale. In the aspect of salt tax collection, it has gone through four stages: quantity collection, valorem collection, monopoly tax collection and field taxation. The implementation of these measures has played an important role in ensuring the supply and demand of salt, stabilizing social order, increasing financial revenue and supporting the construction of the War of Resistance against Japan. At the same time, Shaanxi salt industry economic development also took this opportunity to enter a new historical period.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K25;F426.82
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