發布時間：2018-08-10|發(fa)布者(zhe): 大連鹽化集團(tuan)|欄目：
在傳說中的(de)虞(yu)舜(shun)時代，交換應(ying)當(dang)已(yi)經產(chan)生，可能只有交換活動，并無專(zhuan)事交換的(de)商人，交換的(de)目的(de)是以物(wu)易物(wu)，并不以贏利為目的(de)。
到夏(xia)禹(yu)定(ding)九州貢(gong)法，是為了獲取(qu)維持夏(xia)王(wang)朝(chao)生存的各(ge)種(zhong)物資，“貢(gong)”物可以看(kan)作是夏(xia)王(wang)朝(chao)實物形(xing)態的財(cai)政收(shou)入(ru)，是國(guo)家(jia)取(qu)得財(cai)政收(shou)入(ru)的一種(zhong)初級(ji)形(xing)式。鹽(yan)“貢(gong)”在(zai)夏(xia)代已經出現，但它還不是鹽(yan)稅(shui)。在(zai)古代史籍中，“鹽(yan)稅(shui)”一詞出現較晚，始(shi)見于(yu)《后漢書?百官志》：“凡郡縣出鹽(yan)多(duo)者置鹽(yan)官，主(zhu)鹽(yan)稅(shui)。”
商代(dai)亦行鹽(yan)貢之(zhi)制。商代(dai)財政(zheng)收(shou)(shou)入(ru)有兩大主要來(lai)源：一(yi)(yi)是田賦收(shou)(shou)入(ru)，一(yi)(yi)是貢物(wu)(wu)收(shou)(shou)入(ru)。在貢物(wu)(wu)收(shou)(shou)入(ru)中，鹽(yan)貢是不可少的(de)。到了(le)西周(zhou)，東部沿海(hai)的(de)海(hai)鹽(yan)業已(yi)具規模，海(hai)鹽(yan)生產已(yi)成(cheng)為一(yi)(yi)個重要的(de)經濟部門。據《史(shi)記(ji)?齊(qi)(qi)(qi)太(tai)公世家》記(ji)載，周(zhou)初太(tai)公望呂尚封于齊(qi)(qi)(qi)，“因(yin)其(qi)俗，簡(jian)其(qi)禮(li)，通商工之(zhi)業，便魚鹽(yan)之(zhi)利(li)，而人民多(duo)歸齊(qi)(qi)(qi)，齊(qi)(qi)(qi)為大國(guo)。”齊(qi)(qi)(qi)國(guo)因(yin)魚鹽(yan)之(zhi)利(li)，成(cheng)了(le)各(ge)方人民向往的(de)國(guo)度(du)。
周代(dai)(dai)仍行貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)制，周代(dai)(dai)的(de)(de)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)分為“諸侯之(zhi)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)”和“萬(wan)民之(zhi)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)”兩種。“諸侯之(zhi)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)”是邦(bang)國(guo)諸侯對周天(tian)子的(de)(de)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)獻(xian)，“萬(wan)民之(zhi)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)”是分任“九(jiu)職”的(de)(de)“萬(wan)民”對周天(tian)子的(de)(de)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)獻(xian)。其中的(de)(de)鹽(yan)(yan)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，屬于“邦(bang)國(guo)之(zhi)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)”。依《周禮》所述，“以九(jiu)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)致邦(bang)國(guo)之(zhi)用，一(yi)(yi)(yi)曰(yue)(yue)(yue)祀貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，二曰(yue)(yue)(yue)嬪貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，三曰(yue)(yue)(yue)器貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，四曰(yue)(yue)(yue)幣(bi)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，五(wu)曰(yue)(yue)(yue)材貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，六曰(yue)(yue)(yue)貨貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，七(qi)曰(yue)(yue)(yue)服貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，八曰(yue)(yue)(yue)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)，九(jiu)曰(yue)(yue)(yue)物(wu)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)。”其中的(de)(de)“物(wu)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)”，包括魚、鹽(yan)(yan)、桔(jie)、柚等物(wu)。周王室(shi)仍然要依靠鹽(yan)(yan)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)獲得(de)(de)所需的(de)(de)食鹽(yan)(yan)，鹽(yan)(yan)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)仍不具有稅的(de)(de)性質。同夏(xia)、商兩代(dai)(dai)一(yi)(yi)(yi)樣，鹽(yan)(yan)貢(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)也(ye)還只是國(guo)家取得(de)(de)實物(wu)收入的(de)(de)一(yi)(yi)(yi)種形(xing)式(shi)。