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鹽課司

鹽課司中國古代朝廷的地方機構之一。在清朝,主要從事鹽務課稅。例如課取灶地、灘池及海鹽稅,稱為灶課;而徵收對象則為鹽課司所在地之鹽場。另外,也負責解兌稅款至運鹽司。1912年,清朝滅亡以後,該機構被廢除。

參考文獻

[编辑]
  • 孫文良,中國官制史,1993年,台北,文津出版社。
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鹽課司
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