List of salt commissioners
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The Salt Industry Commission was an organization created in 758, during the decline of Tang dynasty China, used to raise tax revenue from the state monopoly of the salt trade, or salt gabelle. The commission sold salt to private merchants at a price that included a low but cumulatively substantial tax, which was passed on by the merchants at the point of sale. This basic mechanism of an indirect tax collected by private merchants supervised by government officials endured to the mid-20th century. The salt tax enabled a weak government to sustain itself; the government need control only the few regions that produced salt. [1] Plans to end the government monopoly on salt by 2016 were announced in 2014. [2]
Following the An Lushan Rebellion (756–763) revenues from the land tax began to fall. The equal-field system that sustained the land tax was undermined by the aristocracy and Buddhist monasteries acquiring large tracts of land, decreasing the amount of land which was taxable. [3] To compensate the state found a new mechanism for the taxation of salt. In 758, Chancellor Liu Yan created a Salt and Iron Commission. Liu had already proved his worth by using impressed labor to dredge the long silted-over canal connecting the Huai and Yellow rivers; this project lowered transport costs, relieved food shortages, and increased tax revenues with little government investment. The Huai river ran through Northern Jiangsu, the location of coastal salt marshes which were the major source of salt. Liu realized that if the government could control these areas, it could sell the salt at a monopoly price to merchants, who would pass the price difference on to their customers. This monopoly price was an indirect tax which was reliably collected in advance without having to control the areas where the salt was consumed. [1] The commission formed to oversee the new scheme was headed by the salt commissioner (yantie shi), a financial specialist, which was uncharacteristic of the Tang unspecialized political administration. [4]
Salt was to be sold only at regional offices by licensed producers, and then only to licensed merchants at marked up prices. The distribution by merchants ensured the effects of the policy penetrated into areas where the central government had limited authority. [4] The merchants then passed on the high cost of salt to consumers. Peasants were most affected as they spent a higher percentage of their incomes on basic food goods. By 779, taxation of salt quickly accounted for over half of government revenues. [4]
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The Tang dynasty, or Tang Empire, was an imperial dynasty of China that ruled from 618 to 907, with an interregnum between 690 and 705. It was preceded by the Sui dynasty and followed by the Five Dynasties and Ten Kingdoms period. Historians generally regard the Tang as a high point in Chinese civilization, and a golden age of cosmopolitan culture. Tang territory, acquired through the military campaigns of its early rulers, rivaled that of the Han dynasty.
Wang Anshi, courtesy name Jiefu, was a Chinese economist, philosopher, poet, and politician during the Song dynasty. He served as chancellor and attempted major and controversial socioeconomic reforms known as the New Policies. These reforms constituted the core concepts of the Song-dynasty Reformists, in contrast to their rivals, the Conservatives, led by the Chancellor Sima Guang.
A salt tax refers to the direct taxation of salt, usually levied proportionately to the volume of salt purchased. The taxation of salt dates as far back as 300BC, as salt has been a valuable good used for gifts and religious offerings since 6050BC. The salt tax originated in China, in 300BC and became the main source of financing the Great Wall As a result of the successful profitability of the Salt Tax, it began filtering through the rulings of nations across the world, France, Spain, Russia, England and India were the main regions to follow the Chinese lead. Salt was used as a currency during the Roman Empire and towards the end of their reign, the Romans began monopolising salt in order to fund their war objectives. Salt was such an important commodity during the Middle Ages that governments would often incorporate the salt trade as a state enterprise. Salt is one of the longest standing sources of revenue for governments, the taxation policy was so successful due to the vital role of salt within the human diet. Salt Taxing has been extremely influential in many of the political and economic revolts within history, resulting in important historic events including the French Revolution, the Moscow Salt Riot, the Salt March in India, and the Salt Tax Revolt in Spain.
Diwu Qi (第五琦), courtesy name Yugui (禹珪), formally the Duke of Fufeng (扶風公), was an official of the Chinese Tang Dynasty who served briefly as chancellor during the reign of Emperor Suzong, but was more known for his influence on financial policies throughout his career, including his advocacy for the state-run monopolies over salt and iron.
Flying cash, or Feipiao, was a type of paper negotiable instrument used during China's Tang dynasty invented by merchants but adopted by the state. Its name came from their ability to transfer cash across vast distances without physically transporting it. It is a precursor to true banknotes which appeared during the Song dynasty.
The economy of the Song dynasty (960–1279) in China was the wealthiest economy in the world during its time. The dynasty moved away from the top-down command economy of the Tang dynasty (618-907) and made extensive use of market mechanisms as national income grew to be around three times that of 12th century Europe. The dynasty was beset by invasions and border pressure, lost control of North China in 1127, and fell in 1279. Yet the period saw the growth of cities, regional specialization, and a national market. There was sustained growth in population and per capita income, structural change in the economy, and increased technological innovation such as movable print, improved seeds for rice and other commercial crops, gunpowder, water-powered mechanical clocks, the use of coal as an industrial fuel, improved iron and steel production, and more efficient canal locks.
Taxation of salt has occurred in India since the earliest times. However, this tax was greatly increased when the British East India Company began to establish its rule over provinces in India. In 1835, special taxes were imposed on Indian salt to facilitate its import. This paid huge dividends for the traders of the British East India Company. When the Crown took over the administration of India from the Company in 1858, the taxes were not replaced.
Liu Yan, courtesy name Shi'an, was a Chinese economist and politician during the Tang dynasty who served briefly as chancellor during the reign of Emperor Daizong – but who was more known for his reforms in the Tang salt monopoly and food transportation systems, credited with allowing the Tang economy to recover after the disastrous An Lushan Rebellion. In 780, during the reign of Emperor Daizong's son Emperor Dezong, after the chancellor Yang Yan made a series of false accusations against him, he was first demoted and then executed.
The economy of the Ming dynasty (1368–1644) of China was the largest in the world during that period. It is regarded as one of China's three major golden ages. The period was marked by the increasing political influence of the merchants, the gradual weakening of imperial rule, and technological advances.
The economy of the Han dynasty of ancient China experienced upward and downward movements in its economic cycle, periods of economic prosperity and decline. It is normally divided into three periods: Western Han, the Xin dynasty, and Eastern Han. The Xin regime, established by the former regent Wang Mang, formed a brief interregnum between lengthy periods of Han rule. Following the fall of Wang Mang, the Han capital was moved eastward from Chang'an to Luoyang. In consequence, historians have named the succeeding eras Western Han and Eastern Han respectively.
The economic history of China covers thousands of years and the region has undergone alternating cycles of prosperity and decline. China, for the last two millennia, was one of the world's largest and most advanced economies. Economic historians usually divide China's history into three periods: the pre-imperial era before the rise of the Qin; the early imperial era from the Qin to the rise of the Song ; and the late imperial era, from the Song to the fall of the Qing.
Cheng Yi (程异), courtesy name Shiju (師舉), was a Chinese economist and politician of the Tang Dynasty, serving as a chancellor during the reign of Emperor Xianzong. Like colleague Huangfu Bo, he was perceived to have risen to the chancellorship due to his ability to obtain revenues for the emperor, but unlike Huangfu, traditional accounts of his personal character were largely positive.
The New Policies, also known as Xining Reforms, Xifeng Reforms or Wang Anshi Reforms (王安石變法), were a series of reforms initiated by the Northern Song dynasty politician Wang Anshi when he served as minister under Emperor Shenzong from 1069–1076. The policies were in force until the emperor's death, then repealed, then enacted again and were a focus of court politics until the end of the Northern Song. In some ways, it continued the policies of the aborted Qingli Reforms from two decades earlier.
The Discourses on Salt and Iron was a debate held at the imperial court in 81 BCE on state policy during the Han dynasty in China. The previous emperor, Emperor Wu, had reversed the laissez-faire policies of his predecessors and imposed a wide variety of state interventions, such as creating monopolies on China's salt and iron enterprises, price stabilization schemes, and taxes on capital. These actions sparked a fierce debate as to the policies of the Emperor. After his death, during the reign of Emperor Zhao of Han, the regent Huo Guang called on all the scholars of the empire to come to the capital, Chang'an, to debate the government's economic policies.
Taxation in premodern China varied greatly over time. The most important source of state revenue was the tax on agriculture, or land tax. During some dynasties, the government also imposed monopolies that became important sources of revenue. The monopoly on salt was especially lucrative and stable. Commercial taxes were generally quite low, except in times of war. Other means of state revenues were inflation, forced labor, and expropriation of rich merchants and landowners. Below is a chart of the sources of state revenue in Imperial China.
Kong Qian was a Chinese economist and politician of the Five Dynasties and Ten Kingdoms period state Later Tang (and Later Tang's predecessor state Jin. He was credited with making sure that the campaigns of Later Tang's founding emperor Emperor Zhuangzong was well-financed, but his methods of extracting funds from the people were also said to be so exacting that the people eventually became resentful of Emperor Zhuangzong, helping to lead to Emperor Zhuangzong's downfall.
Zhang Yanlang was an official of the Chinese Five Dynasties and Ten Kingdoms Period states Later Liang and Later Tang. He had his most powerful positions during the reign of Later Tang's last emperor Li Congke, as both chancellor and the director of the three financial agencies. After Li Congke was overthrown by his brother-in-law Shi Jingtang, who established his own Later Jin, Shi ordered Zhang be put to death.
China National Salt Industry Corporation, abbreviated as China Salt, is a state-owned enterprise of China which controls a monopoly over the management and production of edible salt. The company employs 48,476 workers, and controls assets worth 44.19 billion yuan as of 2011.
Salt, salt production, and salt taxes played key roles in Chinese history, economic development, and relations between state and society. The lure of salt profits led to technological innovation and new ways to organize capital. Debate over government salt policies brought forth conflicting attitudes toward the nature of government, private wealth, the relation between the rich and the poor, while the administration of these salt policies was a practical test of a government's competence.
The Three Bureaus traditionally refer to the Bureau of Salt and Iron Monopoly, Tax Bureau, and Census bureau that originated during the Song dynasty. However the Three Bureaus have been used to refer to different institutions at different points in Chinese history. In the Eastern Han (25-220), it included posts such as Defender-in-Chief (taiwei), Minister of Education (situ), and Minister of Works (sikong). In the Tang dynasty (618-907), it referred to the Censorate (yushitai), the Chancellery, and the Palace Secretariat. During the Ming dynasty, it referred to three provincial level institutions: the regional military commission, the Provincial Administration Commission, and the Provincial Surveillance Commission.
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