清前中期云南盐税的定额、实征与奏销

The Quota, Actual imposition and Sales Report of Yunnan Salt Tax in the Early Middle Qing Dynasty

云南是清代主要盐产区之一,盐税对云南财政至关重要。以往研究清代云南盐税多以定额盐课银为主要数据,然定额与实征往往脱节。本文在梳理清前中期云南盐政演变的基础上,借助奏销数据复原实征盐课银数量,分析其变化趋势和原因。研究认为,清中期的云南盐政主要对产销关系的调整,其本质上仍是对雍正初年确立的制度体系的调适和完善,以保障盐税按时、足额征收。盐税是云南财政的重要来源,主要用于军费开支。实征盐税虽然围绕定额上下波动,但有自身的变化特征。它既因盐政而变,也受矿业生产规律的制约。

Yunnan is one of the major salt producing areas in the Qing Dynasty. Salt tax is of vital importance to Yuunan finance. In the past, the research of Yuunan salt tax in the Qing Dynasty was mostly based on the fixed salt tax silver, but the quota and the actual situation were often out of touch. On the basis of combing the evolution of Yunnan salt administration in the early middle Qing Dynasty, this paper uses the data of the sales to restore the quantity of salt tax silver in actual and analyze its changing trend and reasons. According to the study, the change of Yunnan＇s salt administration in the middle of the Qing Dynasty mainly adjusted the relationship between production and sales. In essence, it is still the adjustment and improvement of the system established in the early years of Yongzheng in order to ensure that the salt tax is levied on time and in full. Salt tax is an important source of Yunnan＇s fmance, mainly used for military spending. Although the actual salt tax fluctuates around the quota, it has its own characteristics of change. It is changed by salt administration and the laws of mining production.