摘要
明代后期,由于国有制盐场地被不断兼并、私占,盐场生产秩序、生产结构变乱,盐业经济受到严重冲击,灶课(盐场生产税)征纳倍加困难。加之官盐壅滞.私盐盛行。迫于此种情势,明政府于万历四十五年(1617年)实行盐政改革,废除官仓改盐法,令商、灶直接交易,改场灶实物税为货币税。
In the late Ming Dynasty, the nation owned enterprises changed in different forms. Salt economy was se- riously impacted. The income tax of salt was very difficult. Later, salt policy was reformed.
出处
《盐业史研究》
2001年第4期15-18,共4页
Salt Industry History Research