淸末民國と鹽税

Abstract

Under the Qing fiscal system, numerous local offices were in charge of the actual collection and disposal of the revenues, which each of the provincial authorities controlled within their jurisdiction to sustain armies and preserve order. The central government audited the revenue and expenditure throughout the empire and directed the provincial authorities to balance them. This function of the central government disappeared in the Revolution of 19n and the revenues collected in a province were practically placed at the disposal of the provincial government. Under these circumstances, in search for a powerful central government, the foreign powers and the Beijing government agreed to establish the foreign inspectorate of salt revenues to secure the Reorganization Loan. The centralization of the salt revenues which the inspectorate achieved enabled the Beijing government to have direct control over their collection and disposal. In this respect, there was little difference of the Beijing government in nature from the provincial ones. From 1917 on, due to Yuan Shi-kai's unsuccessful monarchical movement and the decrease of China's foreign obligations, provincial warlords often retained or appropriated the salt revenue surplus which the Beijing government should have obtained according to the Loan Agreement. In the contest for the salt revenue between the governments of the same nature, the Beijing and the provincial, the balance of advantage was lying with the latters. This situation led to the rise of the Nationalist government and the change of Great Britain's policy in China.