宋代鹽(yan)的(de)專賣(mai)與專賣(mai)中心(xin)
五代(dai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)法(fa)逐(zhu)年(nian)(nian)嚴(yan)(yan)(yan)密，后(hou)唐時(shi)全面(mian)榷(que)(que)(que)(que)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，劃(hua)區(qu)供(gong)應，對(dui)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)的(de)(de)(de)(de)(de)生(sheng)產(chan)(chan)和(he)(he)經(jing)銷(xiao)(xiao)都作了(le)嚴(yan)(yan)(yan)格(ge)的(de)(de)(de)(de)(de)規定(ding)。后(hou)晉初(chu)(chu)年(nian)(nian)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)禁較(jiao)為(wei)松弛，取(qu)消官(guan)場(chang)賣(mai)(mai)(mai)(mai)(mai)(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，允(yun)許(xu)商(shang)(shang)人(ren)貿易，由(you)官(guan)府(fu)向(xiang)民戶按戶等配(pei)征食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)錢(qian)(qian)(qian)。其(qi)后(hou)取(qu)消商(shang)(shang)人(ren)賣(mai)(mai)(mai)(mai)(mai)(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，重(zhong)行(xing)(xing)(xing)(xing)榷(que)(que)(que)(que)禁專(zhuan)賣(mai)(mai)(mai)(mai)(mai)(mai)，而過去按戶等征收(shou)的(de)(de)(de)(de)(de)食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)錢(qian)(qian)(qian)仍然照征。后(hou)漢時(shi)更(geng)是(shi)(shi)全面(mian)禁止(zhi)私(si)(si)產(chan)(chan)、私(si)(si)賣(mai)(mai)(mai)(mai)(mai)(mai)、私(si)(si)買(mai)，而由(you)政府(fu)專(zhuan)賣(mai)(mai)(mai)(mai)(mai)(mai)，成為(wei)中國(guo)(guo)歷史上鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)禁最嚴(yan)(yan)(yan)酷的(de)(de)(de)(de)(de)時(shi)期(qi)。后(hou)周時(shi)雖逐(zhu)步放寬鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)禁，但榷(que)(que)(que)(que)禁亦嚴(yan)(yan)(yan)，并一(yi)度(du)在(zai)(zai)城(cheng)鎮新(xin)增隨(sui)屋鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)錢(qian)(qian)(qian)。宋(song)(song)代(dai)建立(li)了(le)更(geng)為(wei)完(wan)備的(de)(de)(de)(de)(de)食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)專(zhuan)賣(mai)(mai)(mai)(mai)(mai)(mai)制(zhi)(zhi)度(du)。中央財(cai)政機(ji)構三(san)司(si)設鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)鐵(tie)使主管(guan)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)政，直屬三(san)司(si)的(de)(de)(de)(de)(de)京(jing)師(shi)榷(que)(que)(que)(que)貨務(wu)(wu)主辦鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)的(de)(de)(de)(de)(de)專(zhuan)賣(mai)(mai)(mai)(mai)(mai)(mai)和(he)(he)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)課收(shou)入。地(di)(di)(di)方(fang)由(you)朝廷委派高級(ji)官(guan)員或當地(di)(di)(di)官(guan)員兼管(guan)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)政。產(chan)(chan)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)地(di)(di)(di)設監置(zhi)場(chang)，均派官(guan)管(guan)理鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)的(de)(de)(de)(de)(de)生(sheng)產(chan)(chan)。北(bei)宋(song)(song)徽宗崇寧年(nian)(nian)間又在(zai)(zai)路一(yi)級(ji)設置(zhi)提舉茶鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)司(si)，主管(guan)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)的(de)(de)(de)(de)(de)生(sheng)產(chan)(chan)和(he)(he)銷(xiao)(xiao)售(shou)。鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)的(de)(de)(de)(de)(de)生(sheng)產(chan)(chan)，一(yi)是(shi)(shi)官(guan)制(zhi)(zhi)，二(er)是(shi)(shi)民制(zhi)(zhi)官(guan)收(shou)。食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)銷(xiao)(xiao)售(shou)，沒有固定(ding)的(de)(de)(de)(de)(de)制(zhi)(zhi)度(du)。官(guan)賣(mai)(mai)(mai)(mai)(mai)(mai)法(fa)就(jiu)是(shi)(shi)官(guan)運官(guan)銷(xiao)(xiao)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)利收(shou)入主要由(you)地(di)(di)(di)方(fang)支配(pei)。宋(song)(song)初(chu)(chu)全國(guo)(guo)大部(bu)分地(di)(di)(di)區(qu)的(de)(de)(de)(de)(de)食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)都是(shi)(shi)實行(xing)(xing)(xing)(xing)官(guan)運官(guan)銷(xiao)(xiao)法(fa)，后(hou)官(guan)賣(mai)(mai)(mai)(mai)(mai)(mai)法(fa)逐(zhu)漸被通(tong)商(shang)(shang)法(fa)代(dai)替。到(dao)(dao)北(bei)宋(song)(song)末年(nian)(nian)和(he)(he)南宋(song)(song)時(shi)期(qi)，官(guan)賣(mai)(mai)(mai)(mai)(mai)(mai)法(fa)只在(zai)(zai)福建、兩廣(guang)一(yi)些(xie)地(di)(di)(di)區(qu)繼續實行(xing)(xing)(xing)(xing)，通(tong)商(shang)(shang)法(fa)是(shi)(shi)官(guan)府(fu)把官(guan)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)賣(mai)(mai)(mai)(mai)(mai)(mai)給商(shang)(shang)人(ren)銷(xiao)(xiao)售(shou)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)利歸中央直接支配(pei)。它主要有交(jiao)引(yin)法(fa)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔法(fa)和(he)(he)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)引(yin)法(fa)3種(zhong)。交(jiao)引(yin)法(fa)始行(xing)(xing)(xing)(xing)于宋(song)(song)太宗雍熙二(er)年(nian)(nian)（985）。當時(shi)為(wei)解決沿(yan)邊(bian)(bian)軍需困難，令(ling)商(shang)(shang)人(ren)向(xiang)邊(bian)(bian)郡(jun)輸納(na)(na)(na)糧(liang)草，按地(di)(di)(di)理遠近折價(jia)，發給交(jiao)引(yin)作為(wei)憑(ping)(ping)券到(dao)(dao)解池和(he)(he)東南取(qu)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)販賣(mai)(mai)(mai)(mai)(mai)(mai)。隨(sui)后(hou)又允(yun)許(xu)商(shang)(shang)人(ren)在(zai)(zai)京(jing)師(shi)榷(que)(que)(que)(que)貨務(wu)(wu)入納(na)(na)(na)金銀錢(qian)(qian)(qian)帛(bo)和(he)(he)折中倉入納(na)(na)(na)糧(liang)米，發給交(jiao)引(yin)支鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)抵償。宋(song)(song)仁宗慶歷八(ba)年(nian)(nian)（1048）范(fan)祥為(wei)制(zhi)(zhi)置(zhi)解鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)使，行(xing)(xing)(xing)(xing)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔法(fa)。即按鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)場(chang)產(chan)(chan)量(liang)定(ding)其(qi)發鈔數量(liang)，統一(yi)斤重(zhong)，書印(yin)鈔面(mian)。令(ling)商(shang)(shang)人(ren)在(zai)(zai)邊(bian)(bian)郡(jun)折博務(wu)(wu)繳(jiao)納(na)(na)(na)現(xian)錢(qian)(qian)(qian)買(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔，到(dao)(dao)解池按鈔取(qu)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)販賣(mai)(mai)(mai)(mai)(mai)(mai)。并在(zai)(zai)京(jing)師(shi)置(zhi)都鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)院(yuan)儲鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，平準鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)價(jia)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)貴賣(mai)(mai)(mai)(mai)(mai)(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)賤買(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，還(huan)允(yun)許(xu)商(shang)(shang)人(ren)憑(ping)(ping)鈔提取(qu)現(xian)金。宋(song)(song)徽宗政和(he)(he)三(san)年(nian)(nian)（1113）蔡京(jing)創(chuang)行(xing)(xing)(xing)(xing)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)引(yin)法(fa)，用官(guan)袋(dai)裝鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)，限定(ding)斤重(zhong)，封印(yin)為(wei)記，一(yi)袋(dai)為(wei)一(yi)引(yin)，編立(li)引(yin)目(mu)號簿。商(shang)(shang)人(ren)繳(jiao)納(na)(na)(na)包括(kuo)稅款在(zai)(zai)內的(de)(de)(de)(de)(de)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)價(jia)領引(yin)，憑(ping)(ping)引(yin)核對(dui)號簿支鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)運銷(xiao)(xiao)。為(wei)了(le)保證食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)專(zhuan)賣(mai)(mai)(mai)(mai)(mai)(mai)制(zhi)(zhi)度(du)的(de)(de)(de)(de)(de)貫徹執(zhi)行(xing)(xing)(xing)(xing)，官(guan)府(fu)還(huan)規定(ding)了(le)各產(chan)(chan)地(di)(di)(di)食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)的(de)(de)(de)(de)(de)販賣(mai)(mai)(mai)(mai)(mai)(mai)區(qu)域，越界、私(si)(si)賣(mai)(mai)(mai)(mai)(mai)(mai)、私(si)(si)制(zhi)(zhi)和(he)(he)偽造鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)引(yin)，超(chao)額夾帶食(shi)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)者都予嚴(yan)(yan)(yan)懲。故宋(song)(song)代(dai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)法(fa)較(jiao)唐朝更(geng)為(wei)完(wan)備和(he)(he)嚴(yan)(yan)(yan)密，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)(yan)利收(shou)入更(geng)成為(wei)國(guo)(guo)家的(de)(de)(de)(de)(de)一(yi)項重(zhong)要財(cai)源。
官(guan)賣法(fa)(fa)(fa)就是官(guan)運(yun)(yun)(yun)官(guan)銷，鹽(yan)(yan)利(li)收(shou)入主要(yao)由(you)(you)地方支配(pei)(pei)。宋初全國大部分地區(qu)(qu)的(de)(de)食鹽(yan)(yan)都是實行官(guan)運(yun)(yun)(yun)官(guan)銷法(fa)(fa)(fa)。在(zai)東南漕運(yun)(yun)(yun)地區(qu)(qu)，利(li)用運(yun)(yun)(yun)官(guan)糧(liang)的(de)(de)返(fan)程空船運(yun)(yun)(yun)輸(shu)官(guan)鹽(yan)(yan)，其他地區(qu)(qu)則派衙前(qian)、廂(xiang)兵(bing)和征用民夫運(yun)(yun)(yun)鹽(yan)(yan)。鹽(yan)(yan)到(dao)州縣后由(you)(you)官(guan)府置場或設鋪出售。由(you)(you)于官(guan)鹽(yan)(yan)價貴質劣，民不肯買，往往強(qiang)制抑(yi)配(pei)(pei)。售鹽(yan)(yan)辦法(fa)(fa)(fa)主要(yao)有：令民繳納丁鹽(yan)(yan)錢的(de)(de)按丁配(pei)(pei)鹽(yan)(yan)法(fa)(fa)(fa)；二月育蠶時(shi)按戶配(pei)(pei)鹽(yan)(yan)，六(liu)月蠶事完畢隨夏稅用絲絹折納的(de)(de)蠶鹽(yan)(yan)法(fa)(fa)(fa)；按財產多(duo)少和戶等(deng)高下強(qiang)迫(po)購買一(yi)(yi)定數(shu)量食鹽(yan)(yan)的(de)(de)計產配(pei)(pei)鹽(yan)(yan)法(fa)(fa)(fa)；將一(yi)(yi)個地方的(de)(de)鹽(yan)(yan)利(li)收(shou)入承包(bao)給商人，令商人先納錢入官(guan)，準其領鹽(yan)(yan)販賣的(de)(de)買樸法(fa)(fa)(fa)。如(ru)此一(yi)(yi)來，朝廷擴大通商地區(qu)(qu)，鹽(yan)(yan)利(li)收(shou)入大增，官(guan)賣法(fa)(fa)(fa)逐漸被通商法(fa)(fa)(fa)代替。
通(tong)商(shang)法(fa)(fa)(fa)是官府把官鹽(yan)(yan)賣給(gei)商(shang)人銷售(shou)，鹽(yan)(yan)利(li)歸中央直接支(zhi)配。它主要有交(jiao)引(yin)(yin)法(fa)(fa)(fa)，鹽(yan)(yan)鈔法(fa)(fa)(fa)和(he)(he)鹽(yan)(yan)引(yin)(yin)法(fa)(fa)(fa)三種。交(jiao)引(yin)(yin)法(fa)(fa)(fa)始行于(yu)宋太宗雍熙二(er)年（985）。當時為解決沿邊(bian)軍需困難，令商(shang)人向邊(bian)郡輸納糧草，按地(di)理遠(yuan)近折(zhe)價，發給(gei)交(jiao)引(yin)(yin)作為憑券到解池和(he)(he)東南取(qu)鹽(yan)(yan)販賣。隨(sui)后(hou)又允許商(shang)人在(zai)京師榷貨(huo)務入(ru)(ru)納金銀錢帛(bo)和(he)(he)折(zhe)中倉入(ru)(ru)納糧米，發給(gei)交(jiao)引(yin)(yin)支(zhi)鹽(yan)(yan)抵償。由于(yu)商(shang)人操(cao)縱物價，牟取(qu)暴利(li)，虧損國(guo)家鹽(yan)(yan)利(li)收入(ru)(ru)，交(jiao)引(yin)(yin)法(fa)(fa)(fa)逐漸被破壞，不能繼續執行。
宋仁宗慶歷(li)八年（1048）范祥為制置(zhi)(zhi)解鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)使，行鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)法(fa)。即(ji)按(an)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)場(chang)產量定其(qi)發(fa)(fa)鈔(chao)(chao)數(shu)量，統(tong)一斤(jin)重，書印(yin)鈔(chao)(chao)面。令商(shang)(shang)人(ren)(ren)(ren)(ren)在(zai)邊郡(jun)折博(bo)務(wu)繳納現(xian)(xian)錢(qian)買(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)，到解池(chi)按(an)鈔(chao)(chao)取鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)販賣。并(bing)在(zai)京(jing)(jing)師置(zhi)(zhi)都鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)院儲鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)，平準鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)價，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)貴(gui)賣鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)賤買(mai)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)，還允許商(shang)(shang)人(ren)(ren)(ren)(ren)憑鈔(chao)(chao)提(ti)取現(xian)(xian)金。這樣保(bao)證了(le)鈔(chao)(chao)值的穩定，保(bao)證了(le)消費者和商(shang)(shang)人(ren)(ren)(ren)(ren)的正當利益。官鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)得以暢銷，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)利得以增收。宋神宗時(shi)，東南(nan)地區(qu)也實行鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)法(fa)，買(mai)解鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)發(fa)(fa)解鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)，買(mai)東南(nan)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)發(fa)(fa)末鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)。末鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)由京(jing)(jing)師榷貨務(wu)發(fa)(fa)行。崇(chong)寧以后，蔡(cai)京(jing)(jing)執政，鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)法(fa)普(pu)遍推行于(yu)東南(nan)地區(qu)。隨著官府加緊聚斂，濫發(fa)(fa)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)，鈔(chao)(chao)與鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)失去均衡，商(shang)(shang)人(ren)(ren)(ren)(ren)持(chi)鈔(chao)(chao)往往不能(neng)領(ling)鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)。蔡(cai)京(jing)(jing)又印(yin)刷(shua)新鈔(chao)(chao)，令商(shang)(shang)人(ren)(ren)(ren)(ren)貼納一定數(shu)量的現(xian)(xian)錢(qian)，換領(ling)新鈔(chao)(chao)。此舉加重了(le)商(shang)(shang)人(ren)(ren)(ren)(ren)負擔，并(bing)使鹽(yan)(yan)(yan)(yan)(yan)(yan)(yan)鈔(chao)(chao)失去信用。
宋徽宗政和三年(nian)(nian)（1113），蔡京創行(xing)鹽(yan)引(yin)(yin)法(fa)，用官(guan)(guan)袋(dai)裝鹽(yan)，限(xian)定斤重，封印為(wei)記，一袋(dai)為(wei)一引(yin)(yin)，編立引(yin)(yin)目號簿(bu)。商人(ren)繳納(na)包(bao)括稅(shui)(shui)(shui)款(kuan)在(zai)內的(de)(de)(de)鹽(yan)價領引(yin)(yin)，憑引(yin)(yin)核對號簿(bu)支鹽(yan)運銷。引(yin)(yin)分(fen)長(chang)引(yin)(yin)短引(yin)(yin)。長(chang)引(yin)(yin)行(xing)銷外路，限(xian)期一年(nian)(nian)，短引(yin)(yin)行(xing)銷本路，限(xian)期一季。到期鹽(yan)未售完(wan)，即行(xing)毀引(yin)(yin)，鹽(yan)沒于官(guan)(guan)。這引(yin)(yin)仍是變相的(de)(de)(de)新鈔，當(dang)時鹽(yan)引(yin)(yin)又(you)稱鈔引(yin)(yin)，在(zai)鹽(yan)鈔取鹽(yan)憑證的(de)(de)(de)基礎上增(zeng)加(jia)了官(guan)(guan)許(xu)賣(mai)鹽(yan)執照的(de)(de)(de)性(xing)質，并在(zai)行(xing)銷制(zhi)度(du)方面更(geng)為(wei)嚴密。鹽(yan)引(yin)(yin)法(fa)在(zai)南(nan)宋一直繼續實行(xing)，但南(nan)宋高宗紹(shao)興二年(nian)(nian)（1132）趙開在(zai)四川創行(xing)的(de)(de)(de)鹽(yan)引(yin)(yin)法(fa)則略有不(bu)同(tong)。井(jing)(jing)戶(hu)(hu)煮(zhu)鹽(yan)不(bu)立課額(e)，商人(ren)納(na)錢請(qing)引(yin)(yin)，繳納(na)引(yin)(yin)稅(shui)(shui)(shui)、過稅(shui)(shui)(shui)、住稅(shui)(shui)(shui)，向井(jing)(jing)戶(hu)(hu)直接買鹽(yan)出售。官(guan)(guan)置合同(tong)場負責(ze)驗視、秤量、發放，以防私(si)售，并征(zheng)(zheng)收(shou)井(jing)(jing)戶(hu)(hu)的(de)(de)(de)土(tu)產稅(shui)(shui)(shui)。廢除官(guan)(guan)買民(min)鹽(yan)然后賣(mai)給商人(ren)的(de)(de)(de)中(zhong)介環節(jie)，直接征(zheng)(zheng)收(shou)井(jing)(jing)戶(hu)(hu)和鹽(yan)商的(de)(de)(de)稅(shui)(shui)(shui)錢。為(wei)了保證食(shi)鹽(yan)專賣(mai)制(zhi)度(du)的(de)(de)(de)貫徹(che)執行(xing)，官(guan)(guan)府還規(gui)定了各產地食(shi)鹽(yan)的(de)(de)(de)販(fan)賣(mai)區域，越界、私(si)賣(mai)、私(si)制(zhi)和偽(wei)造鹽(yan)引(yin)(yin)，超額(e)夾帶食(shi)鹽(yan)者都予嚴懲。
宋(song)朝(chao)鹽法較唐朝(chao)更(geng)(geng)為完備和嚴密，鹽利(li)收入更(geng)(geng)成為國家的(de)(de)一(yi)項重要財(cai)源。南宋(song)淮浙(zhe)鈔(chao)鹽史(shi)的(de)(de)序幕，在(zai)高(gao)宗(zong)稱(cheng)帝(di)前已(yi)經(jing)揭開(kai)。《宋(song)史(shi)?張愨傳(chuan)》說，高(gao)宗(zong)為兵(bing)馬大(da)元(yuan)帥(shuai)時(shi)，建議元(yuan)帥(shuai)府印給鹽鈔(chao)，不過(guo)旬日，得緡錢五(wu)十(shi)萬佐軍。大(da)元(yuan)帥(shuai)府賣(mai)鈔(chao)換錢的(de)(de)辦(ban)法，本(ben)來是高(gao)宗(zong)即(ji)(ji)位前為應(ying)付(fu)急(ji)需(xu)而采取(qu)的(de)(de)權宜(yi)之計(ji)。但高(gao)宗(zong)即(ji)(ji)位以后，在(zai)金軍追(zhui)逐(zhu)下東逃西竄，這權宜(yi)之計(ji)，居然變(bian)成了(le)(le)慣用的(de)(de)手段。為了(le)(le)躲避金軍的(de)(de)追(zhui)逐(zhu)，高(gao)宗(zong)和孟太后等(deng)曾(ceng)逃經(jing)多(duo)處，先后至揚州(zhou)、鎮江、建康（江寧）、越州(zhou)、明州(zhou)、溫州(zhou)、吉州(zhou)、杭州(zhou)等(deng)地。這些地方，都一(yi)度(du)成為賣(mai)鈔(chao)中(zhong)心。
南(nan)宋(song)朝(chao)廷的(de)(de)第(di)(di)(di)一(yi)個中(zhong)央專(zhuan)賣(mai)機構，設(she)(she)在真(zhen)(zhen)州(zhou)(zhou)（江蘇儀征）。這(zhe)一(yi)專(zhuan)賣(mai)機構的(de)(de)名(ming)稱，先為(wei)(wei)“提領措置真(zhen)(zhen)州(zhou)(zhou)茶鹽(yan)司(si)”，后(hou)來改作“真(zhen)(zhen)州(zhou)(zhou)榷貨(huo)(huo)務”（《宋(song)會要?食貨(huo)(huo)》）。真(zhen)(zhen)州(zhou)(zhou)榷貨(huo)(huo)務建立之際，雖(sui)然(ran)宣(xuan)布停止(zhi)大元帥府(fu)(fu)印鈔(chao)(chao)賣(mai)引，但汴京當初發行的(de)(de)淮浙(zhe)(zhe)鹽(yan)鈔(chao)(chao)，仍繼續(xu)流通。為(wei)(wei)了通過真(zhen)(zhen)州(zhou)(zhou)賣(mai)鈔(chao)(chao)而(er)直接獲得較多的(de)(de)現錢，高宗(zong)于建炎元年（1127）六月(yue)下令，將(jiang)淮浙(zhe)(zhe)鹽(yan)場的(de)(de)海鹽(yan)分為(wei)(wei)兩半，一(yi)半支付(fu)給真(zhen)(zhen)州(zhou)(zhou)鈔(chao)(chao)客，一(yi)半支付(fu)給持京鈔(chao)(chao)的(de)(de)人。南(nan)宋(song)朝(chao)廷的(de)(de)第(di)(di)(di)二(er)個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，設(she)(she)在揚(yang)州(zhou)(zhou)。揚(yang)州(zhou)(zhou)之后(hou)的(de)(de)第(di)(di)(di)三(san)個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，是(shi)建康府(fu)(fu)。第(di)(di)(di)四個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，是(shi)越州(zhou)(zhou)（今紹興）。第(di)(di)(di)五(wu)個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，是(shi)臨安(an)府(fu)(fu)。第(di)(di)(di)六個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，是(shi)建康府(fu)(fu)。第(di)(di)(di)七(qi)個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，是(shi)鎮(zhen)江。第(di)(di)(di)八個專(zhuan)賣(mai)中(zhong)心(xin)(xin)，是(shi)真(zhen)(zhen)州(zhou)(zhou)。這(zhe)些經銷淮浙(zhe)(zhe)鹽(yan)鈔(chao)(chao)為(wei)(wei)主的(de)(de)榷貨(huo)(huo)務，是(shi)隨高宗(zong)逃(tao)遁與回歸路線沿途設(she)(she)置的(de)(de)，這(zhe)是(shi)戰(zhan)爭(zheng)時代的(de)(de)特(te)例。