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The Salt Tax Sovereignty\'s Change of Yunnan in the Late Qing Dynasty and Early Republic of China
Author(s): 
Pages: 9-12
Year: Issue:  1
Journal: Journal of Zhaotong Teacher's College

Keyword:  清末民初盐税权制;
Abstract: 晚清时期,由于清政府要偿付赔款、借款等巨额费用,在盐税的征收上附加了许多条目,并且开始以盐税作为抵押贷款的担保,以此来解决财政困境.从此,中国盐税权制开始动摇.民国初年,袁世凯与五国银行签订了善后借款,我国盐税权制逐渐外移,虽然还保留了云南部分盐税使用权,也已经对云南的政治、军事产生了重要的影响.
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