盐业史研究
鹽業史研究
염업사연구
Salt Industry History Research
2014年
4期
36-42
,共7页
大元帅府%盐运使%盐税%改革
大元帥府%鹽運使%鹽稅%改革
대원수부%염운사%염세%개혁
Generalissimo’s mansion%official of salt transportation%salt tax%reform
1923年3月2日，孙中山在广州建立大元帅府。由于财政短绌，盐税成为孙中山为数不多的饷源之一。从军队的维系到政权的建设，盐税尤为重要。围绕着盐税，政府、军队、盐商之间不断地发生冲突、妥协与合作，盐运使一职在两年内四次更迭，盐政亦随之发生变化。最终在相互利益的维系下，邓泽如征收“优先现税”的办法得以最终确立。
1923年3月2日，孫中山在廣州建立大元帥府。由于財政短絀，鹽稅成為孫中山為數不多的餉源之一。從軍隊的維繫到政權的建設，鹽稅尤為重要。圍繞著鹽稅，政府、軍隊、鹽商之間不斷地髮生遲突、妥協與閤作，鹽運使一職在兩年內四次更迭，鹽政亦隨之髮生變化。最終在相互利益的維繫下，鄧澤如徵收“優先現稅”的辦法得以最終確立。
1923년3월2일，손중산재엄주건립대원수부。유우재정단출，염세성위손중산위수불다적향원지일。종군대적유계도정권적건설，염세우위중요。위요착염세，정부、군대、염상지간불단지발생충돌、타협여합작，염운사일직재량년내사차경질，염정역수지발생변화。최종재상호이익적유계하，산택여정수“우선현세”적판법득이최종학립。
Sun Yat-sen founded the Generalissimo’s mansion in Guangdong on March 2nd, 1923. For lack of financial support, salt tax became one of the few resources. It was particularly important to the maintenance of forces and the construction of political power. Conflicts, compromises and cooperation never stopped between government, forces and salt merchants for salt tax. The official of salt transportation was altered for four times within two years, with which salt administration varied. Due to the mutual benefits, Deng Zeru’s proposal of“tax priority for cash payment”was finally adopted.
