近代滇盐盐税与地方财政

Yunnan Salt Tax and Local Finance in Modern China

清代盐税与田赋是云南财政收入的两大主要来源;民国初年,盐税在地方财政收入中亦位居第二位,仅次于田赋。而1915年云南护国讨袁,军费的主要来源亦为盐款。可以说,盐课税是云南财政收支的支柱,它在财、政、军、文各个方面都参与云南地方经济的发展。

Salt tax and land tax were two main financial sources of Yunnan in the Qing Dynasty. In the early years of the Republic of China, salt tax was the second financial source, next to land tax. In 1915, salt tax was also the main source of military expenditure to wrest power from YUAN Shi-kai. Generally speaking, salt tax is the backbone of the financial revenue of Yunnan, playing a role in the local economic development in the aspects of finance, politics, military, culture,etc.