石家庄学院学报
石傢莊學院學報
석가장학원학보
JOURNAL OF SHIJIAZHUANG COLLEGE
2015年
1期
35-39
,共5页
盐商%赔款报效%盐务改革%影响
鹽商%賠款報效%鹽務改革%影響
염상%배관보효%염무개혁%영향
salt merchant%Reparations and Service%reform of salt policy%affection
1915年的“赔款报效”是北京政府向盐商索取的巨额变相盐税。北京政府为偿付当年到期赔款，向各地盐商摊派巨额报效款，盐商为维持或恢复其特殊权益，借机提出认缴报效的附加条件，官商勾结，互为利用，达成利益交换。这不仅对民初盐务改革中刚刚建立起来的近代化盐税管理体制造成了破坏，而且直接影响到了民初盐务改革的进程和走向。
1915年的“賠款報效”是北京政府嚮鹽商索取的巨額變相鹽稅。北京政府為償付噹年到期賠款，嚮各地鹽商攤派巨額報效款，鹽商為維持或恢複其特殊權益，藉機提齣認繳報效的附加條件，官商勾結，互為利用，達成利益交換。這不僅對民初鹽務改革中剛剛建立起來的近代化鹽稅管理體製造成瞭破壞，而且直接影響到瞭民初鹽務改革的進程和走嚮。
1915년적“배관보효”시북경정부향염상색취적거액변상염세。북경정부위상부당년도기배관，향각지염상탄파거액보효관，염상위유지혹회복기특수권익，차궤제출인격보효적부가조건，관상구결，호위이용，체성이익교환。저불부대민초염무개혁중강강건립기래적근대화염세관리체제조성료파배，이차직접영향도료민초염무개혁적진정화주향。
The “Reparations and Service”in 1915 was a huge disguised salt tax which the Beijing government extorted from salt merchants. In order to pay the huge mature reparations,the Beijing government apportioned big charges in the name of service to the salt merchants all over the country. For maintaining or restoring their special rights and interests,the salt merchants put forward the additional service conditions when paying the charges. Thus the government and merchants colluded with each other,using each other to gain some common interests. It not only damaged the modernized salt tax management system just established in the reform of salt policy in early Republic of China,but also directly affected the process and direction of salt policy reform in the early Republic of China.
