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明万历初,粤盐“水客”“商人”的商业利润率均远高于淮盐边商、内商和水商的商业利润率。这是二者销售成本和成本结构的差异所致,其中粤盐的单位税费成本额及其占单位总成本额的比重均远低于淮盐是主因。政府与盐商之间的盐利分配结构,在粤盐约为1:4;在淮盐约为2:1。而盐税在中央政府与地方政府之间的分配结构,粤盐和淮盐也截然不同。在粤盐的盐税收入中,地方政府分配到的份额超过97%,而中央政府的份额不足3%。相反,在淮盐的盐税收入中,地方政府获得的份额仅为1.24%,中央政府的份额高达98.76%。粤盐与淮盐的盐业利润率及盐利分配结构的差异,反映出朝廷财政政策在腹里与边疆的区域性差异。
At the beginning of the Ming Dynasty, the commercial profit margin of the “salt water” and “water passenger” and “traders” were much higher than the commercial profit margins of the Huai salt merchants, domestic merchants and water merchants. This is the difference between the two sales costs and the cost structure, in which the unit cost of Yue salt and its share of the total cost of the unit is far lower than the proportion of Huai salt is the main reason. Salt distribution structure between the government and salt merchants is about 1: 4 in Guangdong and about 2: 1 in Huaiyan. However, the distribution structure of salt tax between the central government and local government is also very different from that of Guangdong Salt and Huai Salt. In the salt tax revenue of Yue salt, the share of local governments allocated to more than 97%, while the central government’s share of less than 3%. On the contrary, the salt tax revenue in Huai salt, local government share of only 1.24%, the central government’s share as high as 98.76%. The difference between the salt industry profitability of salt and salt distribution structure of Yue salt and Huai salt reflects the regional difference of the fiscal policy in the belly and frontier.