In the early Qing Dynasty, industrial and commercial taxes included salt, tea, minerals, etc., which both taxed and generated revenue from monopoly sales.
In the early Qing Dynasty, salt tax revenue was relatively large. The Salt Law mainly adopted the following methods: official supervision of commercial affairs, official transportation and commercial sales, commercial transportation and commercial sales, commercial transportation and civilian sales, democratic movement and civilian sales, official supervision of private sales, and official supervision of merchants. 7 forms including sales. The salt administration of each province is mostly held by governors and governors, as well as the Duyuan Envoy, Siyun City, Salt Road, Salt Class Tijuan, etc. The official system is relatively complicated.
Although there were many types of salt methods in the early Qing Dynasty, the one that was widely practiced and long-standing was the official supervision of commercial sales, that is, the Yin'an system, also known as the Gang method. The Outline Law stipulates that salt production is only allowed after kitchen households pay taxes. The salt produced cannot be sold without permission.
After paying taxes, the salt dealer received a ticket and obtained the patent right to traffic salt. The tax administration authority shall register the transporter's name, sales volume, and sales area in the register.
The salt production method of Qingyan Yinan followed the salt method of the previous generation, but it became more mature in the Qing Dynasty. The so-called "yin" is the certificate given by the salt dealer to allow trafficking after paying taxes. The one issued by the Ministry of Household Affairs is called the Ministry of Finance. The so-called "shore" refers to the salt sales area, that is, the lead boundary and the lead land, which means the exclusive sales area.
In the early Qing Dynasty, the salt tax was relatively light, and it was advocated that it should be exempted. Later, the tax amount increased.