本文選題：清代四川 + 鹽稅制度��； 參考：《貴州社會(huì)科學(xué)》2015年01期

【摘要】：清代四川鹽稅制度的變革以咸豐朝為重要分水嶺,咸豐朝以前稅額較輕、稅收項(xiàng)目較少,而咸豐以后,課額猛增、稅目繁多。究其變革原因,有"川鹽濟(jì)楚"的歷史事件所致,有晚清政府的經(jīng)濟(jì)困境所起,還與滇黔邊岸官鹽滯銷而私鹽肆起有關(guān)。四川鹽稅制度的變革,有歷史的偶然性也有歷史的必然性,既有全國范圍內(nèi)鹽稅制度變革的共性,也有其地方特質(zhì)。
[Abstract]:The reform of Sichuan salt tax system in Qing Dynasty took Xianfeng Dynasty as an important watershed. Before Xianfeng dynasty, the tax amount was lighter and the tax items were less. The reasons for the change are caused by the historical events of "Sichuan Salt and Chu", the economic predicament of the late Qing Dynasty government, and the unsalable and private salt shops along the banks of Yunnan and Guizhou. The reform of salt tax system in Sichuan has both historical contingency and historical inevitability, both the commonness of the change of salt tax system in the whole country and its local characteristics.
【作者單位】： 四川大學(xué);重慶師范大學(xué);
【基金】：重慶市教委2013年人文社會(huì)科學(xué)研究項(xiàng)目“巫巴山地古鹽道研究”(13SKE13)
【分類號(hào)】：K249
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本文編號(hào)：1964707