淸末 鹽稅의 構成과 規模 - 長蘆鹽區의 경우
The Composition and the Quantity of the Salt Tax in Late Qing - A Case Study on the Changlu District, 1851-1911-
This paper is an attempt to understand the composition of the salt tax which the salt merchants of the Changlu District 長蘆鹽區 (most of Zhili 直隷 province plus northern part of Henan 河南 province) had to pay for their monopoly business, and to estimate its quantitative changes over time. At the beginning of Xianfeng 咸豐 reign, the salt tax in Changlu Ditrict (hereafter Changlu Tax), which included four categories of salt tax, or zhengke 正課, tangli 帑利, zakuan 雜款, and yanjinjiajia 鹽斤加價, was about 1.37 million taels in estimate. Changlu Tax did not show any significant change in its quantitative respect until Sino-Japanese War. In coping with the postwar financial pressure, Changlu Tax increased to 1.8 million taels. Entering the last decade of the Qing rule, or the Xinzheng 新政 period, when the modernization programs forced the government to look for more financial resources, Changlu Tax began to record an unprecedented increase rate to reach 5.57 million taels in 1911, mostly owing to the price increases of salt, or yanjinjiajia, which came to account for 76.6% of Changlu Tax. With the changes in prices taken into consideration, it can be said that Changlu Tax in real terms did not increase at all until 1900 owing to rising prices. In fact, it decreased in real terms by 35% from 1875 to 1900. However the Changlu Tax during the Xinzheng period outran prices and showed a very high increase rate, or 141%, in real terms, though not higher than that in nominal terms. The unprecedented increase rate that Changlu Tax recorded during the Xinzheng period, both in nominal and in real terms, urges us to pay more attention to the salt tax of this period when trying to find the historical origin of the public finance during the Republican period, which can be characterized by its very heavy dependence on the revenue from salt.
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