【摘要】 盐政的核心是税收,其关键是征收盐税。改革是不得已而为之的行为,其实质是寻找 政府、纳税商人和消费民众之间的利益"均衡点"。至陶澍改革前,两淮盐政日暮途穷,政府盐课无 着,商人纷纷困乏倒闭,民众违法食私,三者利益均受损害。陶澍改革,通过调整这三者之间的利益 分配格局,使得此次改革获得巨大成功。更多还原

【Abstract】 The core of salt policy is tax and its key is salt revenue. The reform must be carried on and its actuality is looking for equilibrium point of benefit among government, ratepaying merchants and plebs. To the time before Tao Shu’s reform, salt policy of Double Huai was approaching the end of its days and, salt revenue of the Government was not known from where to be gotten, enterprises of merchants were closed down in succession and plebs bought salt irregularly. The profit of three sides was suffered. The reform of Tao Shu was the adjustment of the profit of three sides and he achieved great success.更多还原