Analysis Of The Northern Song Dynasty, The Salt Tax Imposed Its Economic Role

Salt is important to the Northern Song government ban Hancock commodities, salt tax income revenue in the Northern Song Dynasty in the upward trend was continuing, war, military spending and burden-year-old currency, the Government's fiscal expenditures increased in fiscal salt tax is becoming more and more important, both Royal service, pay, salary Baiguan, or worship, and so on salt tax can not be separated from the revenue support of the Northern Song Dynasty salt tax has become the normal operation of the Government's administrative machinery and the main one of the pillars of virtue. In view of this, previous studies in this paper draw on the basis of the results to the Northern Song Dynasty salt tax study, mainly from the collection of salt tax and its management,salt tax role in the economy and other aspects of their attempt from the Northern Song Dynasty salt tax financial point of view.A brief introduction the first part of the special nature of the salt and the Northern Song Dynasty before the collection of ancient salt tax. Salt that is special because everyone had to salt, so salt was once controlled by the Government, the people will have to pay for this, as long as the pay salt tax yan. Most ancient dynasties of the salt tax, but in different ways in different periods, and some proprietary system to implement some system of taxation, or the implementation of the two systems at the same time.Details of the second part of the collection of the Northern Song Dynasty and its salt tax management, the Government's macro-control salt tax to "put the tax on the price," and the implementation of the principle of high-value re-sign, with the changes in the actual situation, the collection also salt tax gradually from direct sales to indirect sales of the mode, the Government has established three specialized agencies, such as Secretary of salt tax management. No matter what method of collection and management are salt tax.In order to ensure that the increase in revenue, the maintenance of feudal rule, to meet the needs of the ruling class. The third part of the main analysis of the relationship with the Financial salt tax as well as the sale of Private Salt salt tax revenue impact of the Northern Song Dynasty from the related financial problems, trying to salt tax collection of fiscal revenue in salt tax the position and in the The role of fiscal spending. Private Salt of the sale to some extent affected the salt tax income, and indirect impact on government finances, the Government has adopted various measures are still repeated, but also reflects the salt from the side of big profits as well as the degree of exploitation of people.Finally, the collection of the Northern Song Dynasty salt tax evaluation summary. Overall speaking, the Government of the Northern Song Dynasty salt tax the collection and management is more successful,salt tax revenue growth, and ensuring the stability of revenue, making the normal operation of the state machinery, which can be seen only on a government salt tax the exploitation of people is very serious.