The Study On The Issue Of Yunnan Salt Industry Funds In Qing Dynasty

Yunnan, with a long history of salt production, is the second largest well salt producing area in China. According to the New Compilation Annals of Yunnan, by the Qing Dynasty, the salt wells covered the whole province, and salt became an inexhaustible supply in Yunnan. Furthermore, in the Historical Records of Yunnan, the salt tax in Yunnan ranked second after land tax in the fiscal revenue. In a certain sense, the quality of Yunnan salt industry was directly related to many aspects of the province, such as politics, economy, military, and people’s livelihood. However, the development of Yunnan salt must count on the support of the salt industry funds, which was one of the fundamental elements guaranteeing the normal operation of Yunnan salt. Therefore, the systematical exploration of Yunnan salt funds in Qing Dynasty will be conductive for us to learn about the development of Yunnan salt industry in the same period, and is of realistic significance to consider the source and turnover of current enterprises’ funding.This paper is divided into seven partsThe first part is the introduction. It mainly introduces the reasons and significance of the topic choice and the review of the academic research situation on the Yunnan salt funding. Besides, the research methods, the key and difficult points as well as innovative points are also included in this part.The second part discusses the kinds of Yunnan salt funds in Qing Dynasty. The first kind is the firewood payment and food expenses needed for the production of Yunnan salt, and the second is the official transportation fees and the store charges produced during the official selling of the Yunnan salt. Moreover, the third kind is the salaries of the salt officers and anti-smuggling funds. In addition, money also needed to be paid by Yunnan local financial departments for the purchase and sale of the adjacent salt so as to solve some local people’s living problems.In the third part, the author examines the sources of the Yunnan salt industry funds in Qing Dynasty, and concludes that the sources mainly are two categories, that is, allocated by officials and raised by the civil themselves. Thereinto, the official salt industry funds came in diversified manners, apart from allocating from the salt tax, the funds were also supported by frying additional salt, increasing the production and transportation expenses, and the loans of production, etc. Besides, the money raised by the merchants and the salt producers or provided by the local officials was mainly used to dig and keep in repair the salt wells.The loan of production expenses was a special kind in the sources of the official funds, and gradually became a very important part of the funds sources for the salt producers through development. And it also exerted a positive impact on the development of the Yunnan salt industry in Qing Dynasty, which is the key point of the study. In particular, the author deeply probes into its causes and development situation. Folk collective financing was mainly by the merchants, salt producers and local officials, and Dingfen system was a concrete manifestation of it.The fourth part presents the examination of the expenditure of Yunnan salt industry funds in the Qing Dynasty. During this period, the Yunnan salt industry went through three changes, and each time the officials would make appropriate adjustments accordingly. In general, before the middle period of Kangxi reign(1654-1722), Yunnan salt industry was in the recovery period, and less expenses were spent. In the last half period, the officials began to implement comprehensive intervention to Yunnan salt industry by monopolizing the production, transport and marketing of it. What’s more, with the strengthening of the government’s functions, the expenses of the salt industry funds began to increase correspondingly, which accounted for more than half of the salt tax revenue.During Jiaqing years(1796A.D.-1820), the Yunnan salt industry changed its operating mechanism, and such expenses as the production and transportation were not provided by the officials any more but by the salt merchants and producers themselves, so the official expenses cut significantly. By the end of Qing Dynasty, Yunnan salt wells countered wars and the salt production was severely damaged, so the salt tax couldn’t be gathered, which directly caused the reduction of the annual expenditures.The fifth part discusses the management of Yunnan salt industry funds in Qing Dynasty. The pay for firewood was the main funds for the salt producers to fry salt, and was also the the most important one in the annual official salt funds expenditure. Thus, the official has attached great importance to the payment for firewood and has implemented a series of institutional measures to guarantee the normal payment of the production funds, and made appropriate adjustments to the production and transportation expenditure.Yunnan salt tax in Qing Dynasty was not only related to the state revenue, but also to the provision of Yunnan salt industry funds, so the officials took a strong stance against corruption. In addition, the official also streamlined the administrative structure to save the management funds of the salt industry.In the sixth part, the author mainly analyzes the change of the Yunnan salt industry funds in Qing Dynasty. In the beginning of Qing Dynasty, the official implemented a loose and drifting management to Yunnan salt, and the specific distribution arrangements were conducted by the salt merchants, so the officials salary was the main salt funds expenditure. With the expansion of salt wells and salt production, the officials enhanced its intervention to Yunnan salt and the projects supported by the salt industry funds also increased. The development of Yunnan Salt in Qing Dynasty affected the expenditure of salt industry funds, at the same time, the change in the salt industry funds in turn influenced the development of Yunnan salt industry to some extent.The last part is the conclusion. The author sums up the relationship between the Yunnan salt industry funds and the development of the industry, and discusses that the study on the Yunnan salt industry funds in Qing Dynasty has special reference to the source and turnover of current enterprises’funding.