摘要
乾隆朝两淮盐商的输纳,包括正项、杂项、杂费、捐输、帑息及对官吏胥役的私人输纳等六个部分,本文只讨论前三个部分。正项与杂项之和的精确值(不含扬关钞)为每年银337.32723万两,这也就是219.72723万两“正项课银”与117.6万两“杂项、加斤余平、火足辛工”之和。关于“杂费”,除以往曾考虑的“匣费”等外,还应考虑各地土著势力所获取的利益。若把汉口、江西等地土著所获利益也归并到整个淮南北杂费总额中去,则与汪士信先生估算的“朘削”及“余银”总额170.47133万两相比,即使偏低,也不会低得离谱。故以往分析仍可满足讨论“徽州盐商有否牟取暴利”问题的需要。
Shu Na of salt merchants in Liang Huai in the Period of Qian Long in the Qing Dynasty, including six aspects such as formal item, mixed item, incidental expenses, tax, interest and official tax. This paper is only the discussion of first three subjects. The precision value of total formal item and mixed item were 3, 373, 272. 3 Hang/ per year. This also 2,197, 272. 3 formal item' plus 1,176,000 mixed item'. This paper is a study of rule meaning of Shu Na. The readers can know whether Huizhou salt merchants seek exorbitant profits.
出处
《盐业史研究》
2003年第2期27-35,共9页
Salt Industry History Research