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论唐朝盐专卖制度的影响与启示
引用本文:马金华.论唐朝盐专卖制度的影响与启示[J].创新,2009,3(8):10-13.
作者姓名:马金华
作者单位:中央财经大学财政学院财经学系,北京,100081
摘    要:专卖制度,古称禁榷制度。唐朝前期采取的是直接专卖制度。第五琦于唐肃宗乾元元年(公元758年)在全国范围内实施榷盐法。第五琦盐法的核心内容是官产官销,政府完全把商人纳入到自己的官营商业体制当中。安史之乱后,刘晏对第五琦盐法进行了系统改革,其核心是改官运官销为商运商销。刘晏盐法改革,在内容和性质上较之前代都有变化:从内容上看,把民制官收、官运官销变为民制官收、商运商销;就性质而言,从官府直接专卖变为官商混合的间接专卖。唐后期的盐业政策是以增加财政收入而不是以有利于社会经济发展为指导思想来制定和实施的。这种盐业政策对唐王朝的中兴和衰亡都产生了很大的影响,对今天的盐业政策也产生了重要启示。

关 键 词:盐专卖  直接专卖  间接专卖  刘晏盐法

Salt Monopoly Policy and its Impaction on Tang Dynasty
MA Jin-hua.Salt Monopoly Policy and its Impaction on Tang Dynasty[J].Innovation,2009,3(8):10-13.
Authors:MA Jin-hua
Abstract:Monopoly system,the ancient system is known as cut-knock. Taken in the early Tang Dynasty,is a direct sales system. Fifth Qi in the implementation of a nationwide law knock salt Qianyuan year (758 years). Fifth Qi salt is that the businessman is fully integrated into the government’s own system and government-run business which has been monopolized nearly all the profits. After the An-Shih Rebellion,Liu Yan Reform Act of salt. The core is transported to official transportation for official business marketing sales. The content and nature of change in the past had: From the content point of view,production by the people,the government acquire,transport and sales changes into production by people,acquisition by the government,transport and sales by the business;Nature,from the direct sales into a mixture of an indirect monopoly. Salt policy of the late Tang is not conducive to the socio-economic development as the guiding ideology for the development and implementation. Salt policy play a great impact on the development and fall of the Tang Dynasty. It also had important apocalypse on today salt policy.
Keywords:salt monopoly  direct sales  indirect sales  Liu Yan salt method  
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