清代盐政“就场征税”的概念与实践——兼论清代盐政设计的双重考量

A Study on the Concept and Practice of'Paying Salt Tax at Salterns'in the Salt Administration of Qing Dynasty

以“一税之后,不问所之”为旨趣的“就场征税”概念起源于明清之际,作为对既有盐法的反动,于清中叶起为士人所提倡。太平天国战争期间,两江总督怡良于淮南短暂推行了“就场征税”的盐政改革。然而“就场征税”实是一种缺乏具体制度设计的模糊概念,在划界行盐体制下不可能真正实现。怡良与户部围绕“就场征税”展开的争论,体现了清代盐政设计中获取财政收入、实现社会控制的双重考量,并从一个方面反映了晚清财权的下移。

The concept of'paying salt tax at salterns'originated in the late Ming Dynasty and early Qing Dynasty,based on the purport of'no more control over the transportation and marketing of salt after paying taxes'.As an opposition to the existing salt system,this concept was advocated by scholars since the middle of Qing Dynasty.During the Taiping Heavenly Kingdom war,Yiliang,governor of Liangjiang,carried out the salt policy reform with this concept as the core in Huainan area.However,this concept is a kind of vague conception lacking of specific system design,which can not be realized under the system of dividing different salt areas.The dispute between Yiliang and the Ministry of Revenue on the reform reflected the dual considerations of obtaining financial revenue and realizing social control in the design of salt administration in the Qing Dynasty,and reflected the downward movement of financial power in the late Qing Dynasty from one aspect.