【作者】 李薇；

【导师】 张民服；

【作者基本信息】 郑州大学 ， 专门史， 2014， 硕士

【摘要】 盐课收入一直在清朝占据重要地位，特别是为清初的经济恢复和康乾盛世经济的繁荣提供了有力支撑。盐业经济经过短暂的恢复期后，康熙至乾隆中期年间，社会稳定，吏治清明，朝廷对盐商采取优恤政策，实行减课免课，使盐商能够在短时期内积聚雄厚资本，盐业经济发展至最为繁盛时期，国家、商人在这一时期获利颇多。从乾隆中期开始，盐业陋规频现，浮费增加，国家为了满足自身财政支出，不断加引加课；各级官员视盐政为肥差，官员层层盘剥盐商，使盐商资本被搜刮、流失，其中所包含的盐业利润不断消耗，再加上“银贵钱贱”现象愈演愈烈，盐商利润甚至盐商资本都在萎缩，盐商遭受沉重的打击，直至衰落。清承明制，实行专商引岸制，其实质表现形式是官督商销。国家垄断盐业的产、运、销，盐商在国家的监督下，完成食盐的纳课、生产、运输、销售环节。国家掌握盐价、盐课的制定权，商人不得擅自定价、加价，商人在国家的律令框架内完成食盐的整个系统工作。因此，盐商的利润取决于国家对盐价和盐课制定的高低和规定的利润水平。国家的盐课、盐利获得也取决于商人的销引完成情况，所以国家与盐商之间存在着矛盾关系，一方面国家需要稳定盐商群体，完成食盐的系统工作，保证国家的盐课收入；另一方面在抑商政策下抑制商人的发展，对商人征收重课杂税。因为盐商的逐利性，其必定会在食盐的销售环节将朝廷征税压力转嫁于平民身上，导致平民不堪重负，坚忍淡食，因此私盐趁虚而入，分享盐利收入；官盐销售积滞，国家赋税减少。但是在清中期吏治混乱时期，朝廷为了弥补财政收入，扩大盐利收入，只能从增加盐课着手，因此导致了阶级矛盾激化，盐商资本衰落，迫使朝廷不得不在道光年间进行盐政改革。更多还原

【Abstract】 Salt revenue had always been taken an important role in the Qing dynasty,especially that it has provided a strong support for economic recovery in early Qingdynasty and even for the prosperity of economy during the golden age of Qingdynasty.From the short recovery period of salt industry till mid-Qianlong reign, under thestable society and incorruptible governance of officers, the imperial government tookpacifying policy to salt merchants such as tax reduction and tax free, which made saltmerchants accumulate abundant capital in a short term and boosted salt industry intothe most prosperous period, so that the imperial government and merchants made alarge amount of profits in this period. Then starting from the mid-Qianlong reign,because of frequent objectionable practices in salt industry and more unnecessaryexpenditures, the imperial government constantly increased salt tax in order to satisfyits own fiscal expenses; The officials governing salt industry at all levels began toheavily collect tax from salt merchants, so that less and less profit could be gainedfrom salt industry; Along with intensified phenomenon of “silver appreciation andcopper cash depreciation”, the profits from salt industry and even the capital of saltmerchants were shrunk, that made salt merchants suffer a heavy blow evendeclination.The Qing dynasty continued to implement monopoly system of Ming dynasty,the nature of which was official marketing, which meant that the production,transportation and sales of salt were monopolized by the imperial government. Thetax payment as well as the production, transportation and sales of salt were done bysalt merchants under the supervision of the imperial government. The price of salt andthe salt tax regulation were made by the imperial government, the merchants were notallowed to set or raise prices without authorization, and the merchants shouldcompleted the entire system of salt industry within the framework of the country.Therefore, the profits gained by salt merchants depended on salt price, tax and rate ofprofite regulated by the country, while the salt tax and profits also depended on the businesses made by merchants, so there was a contradiction between the country andsalt merchants. on the one hand, the imperial government needed a stable saltmerchant group to complete the salt system and ensure salt revenue; on the other hand,the imperial government suppressed the development of merchants under restrainingcommerce policy and levied heavy taxes from merchants. Drove by profits, saltmerchants would certainly turn the pressure from the government to civilians in thecourse of salt sales, which caused people could not afford for salt and also madeillegal salt come into market to share profits. Official salt sales were stagnated, andsalt tax was then reduced. However, during officialdom of mid-Qing period, in orderto compensate for revenue and expand salt incomes, the imperial government startedto increase salt tax, which thus intensified class contradictions and made saltmerchants’ capital declined, forcing the government to reform salt polices during thereign of Dao Guang.更多还原