清末边疆危机下中央与云南当局围绕盐课的博弈

The Game of Salt Tax between the Central Authorities and the Local Authorities in Yunnan in the late Qing Dynasty under the Border Crisis

云南盐政经历了咸丰、同治年间的战乱以后,生产、管理有待恢复。清末,云南当局采取了比较低的征收定额,也没有恢复旧有的对盐政官员的定额考成制度,并在纵容基层盐政官员中饱私囊的同时,通过漏税的形式补助盐商的贩运,有效抵制了外国私盐的侵销。但是在近代边疆危机造成的军费不足的背景下,中央一直试图全面恢复近代前的考成,强化对地方的监管和增加财政收入,但是又不得不依靠地方当局发挥变通运作财政制度的能力去应对边疆危机,容忍地方财权扩大和监管的滞后。中法战争结束后,云南边疆军情危机一度减轻,中央得以加强监管,遏制地方财权。但边疆危机仍在,不久中央又片面追求遏制地方财权和扩大财政收入,使得云南盐课定额大增、盐价上扬、外国入境私盐泛滥,盐政也趋于崩溃。清末云南盐政的运作和演变过程,是清末边疆危机下中央监管权与地方官财权扩大的博弈结果。

After the war time of Xianfeng and Tongzhi years, the production and management of salt industry in Yunnan need to be restored. Therefore, the Yuunan authorities have adopted a relatively low quota for tax collection and there was no restoration of the old tax review system for officials. While conniving at the corruption of grassroots officials, the government subsidized businessmen through tax evasion. This effectively resisted the smuggling of salt from other countries. However, under the background of the shortage of military expenditure caused by the modern border crisis, the central government has been trying to fully restore the censorship before modern times, strengthen supervision of local governments and increase fiscal revenue. Howerver, it has to rely on local authorities to reform fiscal capacity to deal with the border crisis and tolerate the expansion of local government＇s financial authority and the lag of supervision. After the Sino French war, the military crisis in Yunnan frontier was relived once, the central government has strengthened supervision and curbed the financial authority of local governments but the border crisis still exists.Soon after, the central government blindly sought to curb the local fmancial power and pursue the expansion of fiscal revenue, which made the salt tax＇s quota increase, Yunnan salt price rise, a substantial increase in foreign entry of smuggled salt. Salt monopoly system tends to collapse. The operation and evolution process of Yuunan＇s salt administration in the late Qing Dynasty was the result of the game between the central supervision and the expansion of local government＇s financial power under the border crisis of the late Qing Dynasty.