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在中国古代,食盐专卖历史悠久,唐后期尤为兴盛。有关唐代盐专卖制度的研究,既要注重盐税征收制度,又不能忽视专卖制所造成的私盐流通。近年来,实施专卖制度的行政组织状态已经基本澄清。但是,设立于地方的上级盐税机关巡院和盐产地掌管盐税征收的地方中下级盐税机关的状况,至今仍不够明确。本文拟就唐代盐税机关的地理环境和机能,特别是对刘晏改革之后的通商法进行探讨,以就教于学界同仁。
In ancient China, salt monopoly has a long history, especially in late Tang flourished. The research on salt monopoly system in the Tang Dynasty not only paid attention to the salt tax collection system but also neglected the circulation of private salt caused by monopoly system. In recent years, the status of the administrative organization implementing the monopoly system has been basically clarified. However, the status of lower and middle level salt tax authorities in local salt tax authorities and salt producing areas in charge of collecting salt tax is still not clear enough. This article intends to salt tax authorities in the Tang Dynasty geographical environment and function, especially after the reform of Liu Yan to discuss the law of commerce to teach in the academic colleagues.