现代盐化工
現代鹽化工
현대염화공
Jiangsu Salt Science & Technology
2015年
4期
12-15
,共4页
南京国民政府%盐政%食盐负担
南京國民政府%鹽政%食鹽負擔
남경국민정부%염정%식염부담
The Nanjing National Government%Salt Administrative%Salt Burden
近代以来，中国盐政腐败，盐税久欠整理，留下巨大的增收空间。民国初年，南京国民政府进行了一系列盐政改革，同时，以各种名目和手段，直接或间接提高盐税，使盐税平均占各年税收总额的31％左右，在十年中的多数年份，盐税收入所占中央岁人实收数的比例都超过1/5，“世界各国，实无伦比”。盐税成为南京国民政府重要的财政支柱。文章对中华民国时期南京政府的盐政进行了分析，借此侧面来反映当时的盐政状况和民生状态。
近代以來，中國鹽政腐敗，鹽稅久欠整理，留下巨大的增收空間。民國初年，南京國民政府進行瞭一繫列鹽政改革，同時，以各種名目和手段，直接或間接提高鹽稅，使鹽稅平均佔各年稅收總額的31％左右，在十年中的多數年份，鹽稅收入所佔中央歲人實收數的比例都超過1/5，“世界各國，實無倫比”。鹽稅成為南京國民政府重要的財政支柱。文章對中華民國時期南京政府的鹽政進行瞭分析，藉此側麵來反映噹時的鹽政狀況和民生狀態。
근대이래，중국염정부패，염세구흠정리，류하거대적증수공간。민국초년，남경국민정부진행료일계렬염정개혁，동시，이각충명목화수단，직접혹간접제고염세，사염세평균점각년세수총액적31％좌우，재십년중적다수년빈，염세수입소점중앙세인실수수적비례도초과1/5，“세계각국，실무륜비”。염세성위남경국민정부중요적재정지주。문장대중화민국시기남경정부적염정진행료분석，차차측면래반영당시적염정상황화민생상태。
In modern times, China's salt administrative corruption, salt tax owed to sort out, leaving huge income space. Early years of the republic of China, the nanjing national government made a series of salt administrative reform, at the same time, in a variety of names and means, directly or indirectly, to improve the salt tax, make the salt tax average accounts for about 31% of the total amount of tax from year to year, and most of the year in ten years, salt tax revenues accounted for the old people are more than 1/5 of the proportion of paid-in, "" around the world, there is no comparison. Salt tax has become an important financial pillars of the nanjing national government. In this paper, the period of nanjing government of the republic of China salt administrative was analyzed, and to the side to reflect the state of salt administrative conditions and people's livelihood.
