抗战时期宁波盐税征榷考述

摘要

During the period of the Republic of China, salt tax was one of the biggest national revenue. During the Anti-Japanese War, the salt taxation in Ningbo experienced the evolution from before-war salt taxation system to salt monopoly then to a combination system. Under the salt system of the Republic of China and in the various stages of salt tax changes, the salt taxation rate imposed in Ningbo was different from that in any part of China.%民国时期，盐税收入一直是国库收入的大宗。抗战时期，宁波的盐税征榷经历了从继续战前的征税制，到改为盐专卖，再到复行征税制的演变。在国民政府盐制和盐税变革的不同阶段，宁波各属征收了有别于全国其他各地的盐税税率。