第四十三章 盐政改革(2 / 2)

第三次机遇 月影梧桐 1528 字 2022-05-31

的杂税予以合并,由朝廷统计后进行专项拨付,且按比例逐年相应递增,此款税收称之为盐税地方分成;

——缉私继续由各省督抚负责办理,缉私所得由各省自行支配,因缉私不力而造成盐税减少的,朝廷相应扣减盐税地方分成部分,并追究有关负责人的责任;

55条办法公布后,各地掀起了整顿地方盐政地高潮,即..度最为顽固的两淮产区,虽然有这样那样的托词,但面对朝廷毫不动摇的决心和长芦盐政改革的教训,改革是不以个别人意志为转移的必然趋势,也只能顺势而为。前不久刚刚接任江苏巡抚地程德全、出任上海道的施肇基等都为盐税改革倾注了大量的心血。

盐政司正式运作后,先期进行改革的省份建立了盐政公所,隶属财政厅,作为一种官督机构,统一管理全省盐务。盐政公所设正副监督,先期会同原有的运司、盐道共同负责,以后将陆续取代后两者的职责,成为一省盐政管理的常设机构。

55条制度的出台,从法律上规定了引票地废止,虽然这是逐步推行的,但基于垄断而带来的体制僵化而逐步松动。各地握有大量引票的盐商虽然遭到了不小地损失,但在其他方面也获得了回报。这种回报体现在节流与开源两个方面。

所谓节流,在引票垄断体制被废除之后,任何人只要能够缴纳食盐场税便可以自由经营食盐,使其不必要再看官员的脸色,历年以来所需的大宗报效费用可以得到减免。

所谓开源,是指55条中一条新规定——“准许食盐出口税外,出口税逢五抽一”,这对盐商特别是有实力的盐商而言是一则天大的利好消息。

从食盐的实际生产能力来看,中国由于海岸线漫长,又有不错的日晒条件,其生产能力不但能够完成自身需求,而且还有较大的富裕,在旧有僵化的体制下,由于片面强调“以销定产”,这种积极性优势没有发挥出来,造成了生产能力的极大浪费。而且更要命的是,守旧派把持的盐政部门一再拒绝食盐出口的提议,白白错失了扩大销售市场的机会。

当时世界各国中食盐平均消费量最高为日本,每人年均需18以上,日本本国虽然同样海岸线漫长,但由于光照和温度条件不适宜,其晒盐条件并不如中国理想,本国所产只能满足近六成的需要,其余都需要依赖进口。特别是随着近代化学工业发展,原盐成为越来越重要的化工原料,其消耗量每日递增。

自1874年中日签订条约后,日本一.:|出的努力,威逼、利诱、胁迫甚至强抢,无所不用其极,比如甲午战争中,日本就曾经在东北某些盐场强行扒开堤坝而获取食盐,也在《马关条约》、《辛丑条约》等许多地方要求食盐出口,但即便这样大的压力,清政府依然牢牢顶住了,一粒食盐都不允许出口。除了日俄战争时期中国向日本示好,赠送日本100斤食盐外,从来没有中国食盐输出的成功记录。

而为了回报慈禧赠送食盐的“慷慨”行动,明治天皇亦向慈禧赠送一艘小火轮游艇,放置于昆明湖中,供慈禧赏玩——慈禧那张著名的“观音像”就摄于此轮之上。

议和后,即以此项加价拨雕为朋威gt恬番坝外顶,irzix荣脱就。

光绍二十七年(1901年)庚子之役赔款数目更大,清政府复决定各

省盐斤—‘律加4,以备摊还,谓之新案赔款。光绍二十四年

(1908)实行禁姻,土药税收因而减少,度支部奏准备省食盐再

加4,以一半解部,充作练兵经费,一半归产盐、销盐省份自用,谓之抓补药税。此外届地区性加价的名目更多,如江南要政加充作练兵经费,一半归产盐、销盐省份自用,谓之抓补药税。此外届地区性加价的名目更多,如江南要政加(第三次机遇 第三卷 第四十三章 盐政改革

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