摘要
文章较为系统地论述盐税在北京国民政府中央财政支出的实际情况,认为其不但是中央军、政等开支的最重要来源,还是偿还债务的重要保障。通过对北京国民政府中央财政中盐税支出活动的考察,可以从一个侧面说明盐税在北京国民政府中央财政中举足轻重的地位。
This thesis is intended to discuss the relationship between salt tax and the finance of Beijing Guomin Central Government and thus to prove that salt tax serves not only as the pillar of Central Governments revenue but also as the main source of the Central Governments military and administrative expenditure. Besides, salt tax also functions as the guarantee of Beijing GuominGovernments debt. The reliance on salt tax shows the essence of Beijing Guomin Governments economic basis and embodies the feature of the society.
出处
《河北大学学报（哲学社会科学版）》
CSSCI
北大核心
2007年第3期8-12,共5页
Journal of Hebei University(Philosophy and Social Science)
关键词
北京国民政府
财政支出
中央财政
Beijing Guomin Government, salt tax, central finance
