北京国民政府时期地方截留中央盐税浅析

On the Withhold of the Salt by the Local Government in Beijing Guomin Government Period

经过民国初年的改革,盐税成为北京国民政府中央财政最重要的财政收入。历届北京国民中央政府都将盐税视为维持自己统治的财政保障,将它列为“国税”范围之内。盐税能否上缴中央与国内政局变化密切相联,当中央控制全国能力强时,地方政府不敢截留中央税款,反之,盐税就成为地方实力派抢夺的目标。盐税截留程度严重与否。

Salt tax became the most important financial income of Beijing Guomin Government after the Salt Tax Reform during its early reigning period. All the previous Beijing Guomin Governments attached great importance to salt tax, regarding it as one of the “national taxes”, as the financial guarantee for their administration. Whether the salt tax could be obtained by the central government was closely related to the nation's political stability. When the central government was strong, the local governments dared not withhold salt tax, and vice versa. Whether it was serious or not that salt tax was withheld by the local governments indicated the administrative capacity of the central government.