民国北京政府时期，巨额而稳定的长芦盐税收入，自始至终为中央财政和直隶地方财政所倚重。民初长芦盐税改革是北京政府试图统一全国盐政、增加盐税收入的重要举措。改革中，北京政府、长芦盐商和外人控制的盐务稽核总所围绕盐税利益的分配，为了实现各自利益目标，相互牵制、相互斗争。改革对旧有盐税体制造成了一定程度的破坏，促进了盐务管理的近代化。纷乱的军阀政治对长芦盐税征收与管理造成了巨大影响。长芦盐税成为军阀觊觎争夺的目标，民初盐税改革以来形成的盐税征管体制因此遭到极大破坏。民国北京政府时期长芦盐税征收与管理，从一个侧面反映了近代中国财政税收的一个重要特点，即政治、军事功用极度强化，调节和发展经济功能极度弱化乃至缺失。这种本末倒置的财政经济政策严重阻碍了区域经济乃至国家经济的发展。

During the period of the Beijing government of the Republic of China, the huge and stable revenue of the Changlu salt tax was always relied on by the central finance and the directly subordinate local finances. The reform of the Lu salt tax is an important measure taken by the Beijing government to unify the national salt policy and increase salt tax revenue. During the reform, the Beijing government, Changlu salt merchants and the foreigner-controlled salt audit institute restrained and fought each other around the distribution of salt tax benefits, in order to achieve their respective interests and goals. The reform caused a certain degree of damage to the old salt tax system and promoted the modernization of salt management. The chaotic warlord politics had a huge impact on the collection and administration of the Changlu salt tax. The Changlu salt tax became a coveted target for warlords, and the salt tax collection and management system formed since the early reform of the salt tax in the early People's Republic of China was greatly damaged. The collection and management of Changlu salt tax during the Beijing government of the Republic of China reflects an important feature of modern China's fiscal taxation, that is, the political and military functions are extremely strengthened, and the economic functions of regulation and development are extremely weak or even lacking. This kind of fiscal and economic policy that puts the cart before the horse seriously hinders the development of the regional economy and even the national economy.（AI翻译）

暂无简介

用户未登录无权限查看参考文献