【摘要】 文章论述了盐税在北京国民政府中央财政中的重要地位,认为其不但是中央财政收入的两大支柱之一,还是中央政府所能控制的唯一大宗收入来源。此外,盐税还是中央政府筹措债务收入的重要保障,度过“年、节危机”的最后屏障。北京国民政府对盐税的依赖,充分说明了其政权经济基础的落后性。更多还原

【Abstract】 This thesis is intended to discuss the relationship between salt tax and the finance of Beijing Guomin Central Government, and attempts to prove that salt tax serves not only one of the two major pillars of central government’s revenue but also as the main source of the central government’s military and administrative expenditure.Besides, salt tax also functions as the guarantee of Beijing Guomin Government’s debt. The reliance on and grip of salt tax show the essence of Beijing Guomin Government’s economic basis and embodies the feature of the society.更多还原