略论清代云南盐税及其变化

清代滇盐课税基本呈上升趋势。其课率的变动从初期的杂乱无章发展到后来的法规化和划一化。清前中期的课额基本能够较为正确地反映产销一致的关系，但是进入清末以后，课额的增长反映的基本上是销盐量而非产量。重课率和名目繁多的各种杂税致使盐价一直居高不下。

A Discussion of Salt Tax and Its Change in Qing Dynasty

In the Qing Dynasty, Yunnan＇s salt tax assumed the trend of escalation. Its tax rate changed from earlier disorderly and unsystematic racket to afterward legalization and simplification. The prometaphase tax quantum of the Qing Dynasty basically reflected the relation of production and marketing, but after entering the end of the Qing Dynasty, the increase of tax quantum was salt marketing quantity but non-output. The heavy tax rate and other miscellaneous levies caused salt price staying at a high level.