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・ Salt Lake Masonic Temple
・ Salt Lake meridian
・ Salt Lake National Forest
・ Salt Lake Oil Field
・ Salt Lake Organizing Committee for the Olympic and Paralympic Winter Games of 2002
・ Salt bridge (protein and supramolecular)
・ Salt Brook
・ Salt Brook Academy
・ Salt Cathedral of Zipaquirá
・ Salt Cay
・ Salt Cay Airport
・ Salt Cay, Turks Islands
・ Salt cellar
・ Salt ceramic
・ Salt City Derby Girls
Salt commission
・ Salt Cotaurs
・ Salt Creek
・ Salt Creek (Des Plaines River tributary)
・ Salt Creek (Juab County)
・ Salt Creek (Little Calumet River)
・ Salt Creek (Little Wabash River tributary)
・ Salt Creek (Middle Fork Willamette River)
・ Salt Creek (Orange County)
・ Salt Creek (Platte River)
・ Salt Creek (Salton Sea)
・ Salt Creek (Sangamon River tributary)
・ Salt Creek (White River)
・ Salt Creek Beach Park
・ Salt Creek Canyon massacre


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Salt commission : ウィキペディア英語版
Salt commission
The Salt Industry Commission was an organization created the 8th century in Tang dynasty China used to raise tax revenue from the state monopoly of the salt trade, or salt gabelle. The new basic mechanism of private merchants supervised by government officials endured to the mid-20th century. Plans to end the government monopoly on salt by 2016 were announced in 2014.
==History==
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.〔Theobald, Ulrich. ("Chinese History - Tang Dynasty 唐 (618-907)economy" ). Chinaknowledge.org. Retrieved 14 February 2010.〕 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.〔Samuel Adrian M. Adshead. ''T'ang China: The Rise of the East in World History.'' (New York: Palgrave Macmillan, 2004; ISBN 1403934568), p. 50.〕 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.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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