雍正、乾隆年间福建食盐运销制度变革研究

The Change of Salt Transportation and Marketing System during the Years of Yongzheng and Qianlong in the Qing Dynasty

康熙年间(1661—1722),福建食盐以商运为主。雍正元年(1723),在皇帝整顿财政的背景下,闽浙总督觉罗满保为裁革浮费和解决福建盐课亏欠问题,废除盐商,全省食盐自由运销。福建旧盐商因失去垄断盐利的特权而对新法不满,制造了地方暴乱,并拒绝缴纳旧欠盐课,从而迫使觉罗满保于雍正二年(1724)恢复福建西路商运。改革虽降低了地方盐价,增加了福建盐课收入,但引起不少非议,最终因改革者失去皇帝信任而全面废除。雍正五年(1727),福建总督高其倬开始在福建试行水客运盐和官运法,及至乾隆七年(1742)开始招商行盐。此后,福建地方官府为垄断盐利,促使各县改商运为官运。

In Kang Xi years（1662-1722,Qing Dynasty）,the salt in Fujian was mainly operated by merchants.At the first year of Yong Zheng（1723-1735,Qing Dynasty）,under the emperor’s fiscal rectification,and to solve the problems of wasteful spending and shortage of salt taxes,Manbao-Gioro（Jueluo Maobao）,the governor of Fujian and Zhejiang provinces,abolished the privileges of salt merchants and allowed salt free distribution and marketing in Fujian Province.Because of losing the privileges,those merchants with vested interests showed disobedience to the new salt policy and created local riots,refusing to pay the old salt taxes,which forced Manbao-Gioro to recover the merchants operation in Fujian Province.Although the reform reduced the local price of salt and increased the financial income of salt taxes in Fujian Province,it caused a lot criticism and disagreements,and came to an end of total abolition after the reformer losing the support and trust of emperor.In the fifth year of Yong Zheng（1723-1735,Qing Dynasty）,Gao Qizhuo,the new governor of Fujian and Zhejiang provinces,began to test private and official operations on salt.Until the seventh year of Qian Long（1736-1795,Qing Dynasty）,the government began to invite and encourage merchants to salt marketing.After that,the counties in Fujian Province gradually changed the form of merchants operation to official operation.One of the main reasons is that the local government of Fujian Province wanted to monopolize the salt profit.