论文部分内容阅读
在近代,盐税是筹集国家财政收入的重要手段之一,也是国家筹措债务收入的主要保障,充当了近代中央与地方政府债务的主要抵押品。本文分析了盐税与政府债务如何从开始建立联系,到构建千丝万缕的密切联系,最后到割断联系的整个复杂过程,说明近代中国政府债务对盐税的高度依赖,盐税对政府债务的举借偿还起了重要作用,也充分说明各届政权经济基础的落后性。
In modern times, salt tax is one of the important means to raise state revenue. It is also the main guarantee for the state to raise debt income and serves as the main collateral for the debts of the central and local governments in modern times. This article analyzes how the salt tax and government debt from the beginning to establish contact, to build inextricably linked, and finally to the whole complex process of cutting off the link, indicating that modern Chinese government debt highly dependent on salt tax, salt tax on government debt Of the loan repayment played an important role, but also fully explain the lag of the economic foundation of the political power.