试论清代两淮盐政中的“助军”

在分析以“盐课”满足“军国急需”由来已久、而两淮的盐赋在其中起着极其重要作用的基础上，论述了清代在两淮盐政中征收助军费用的形式、具体做法及激励措施，最后剖析了征（加）收助军费用对淮盐产销带来的消极影响。

On the Military Supplies Tax of Liang Huai Salt Administration in Qing Dynasty

On the basis of analyzing the long history and important role of the special tax for military supplies of the salt adminis- tration in Liang Huai district, the thesis discusses the form, operating and incentives ways of the tax for military supplies of Liang Huai salt administration in Qing Dynasty. The negative effect of the tax to the salt production and market is also analyzed.