戰後初期臺灣鹽政的重組與變遷（1945-1951年）

臺灣鹽制於日治時期屬於專賣制度，非經殖民政府指定許可製造、運銷、販賣者，不得製造、運銷、販賣；戰後初期臺灣鹽政暫行專賣制，到了1946年改為民製、民運、民銷之自由貿易制；之後，國民政府於1947年成立中國鹽業股份有限公司，以官商合股方式，合力經營東北、華北、臺灣之鹽業。 1949年國民政府於國共內戰中失利，將中央政府移遷至臺灣。遷臺後實施鹽務改造，於1951年退還中國鹽業公司之商股，解散公司，改由公營，並改組為臺灣製鹽廠，隸屬於經濟部資源委員會。國民政府接收臺灣，將日產企業收諸國有，對於該以何種方式經營曾有爭論，以專賣事業為例，即有是否該廢除專賣之議；依據行政習慣，若有前例可循，政府會選擇其熟悉之運作模式，因此臺灣鹽業制度於戰後初期曾短暫延續專賣制，之後便改為與中國鹽制一致之徵稅制。此亦為臺灣鹽業與其他公營企業不同之處。

關鍵字

鹽；台灣；接收

並列摘要

System in Taiwan during the Japanese occupation of salt monopoly system are non-designated by the colonial government licensed production, distribution, sale, shall not manufacture, distribution, trafficking; the early post-war Taiwan Salt temporary monopoly system, to change the public system in 1946, pro- people off the free trade system;, the national government was established in 1947 China National Salt Industry Corporation, to officials and business partnership approach and work together to operate the Northeast, North China, Taiwan Salt. In 1949 the Nationalist government was defeated in the civil war, will move the central government moved to Taiwan. Salt moved to Taiwan to implement the transformation, in 1951, returned to China National Salt Industry Corporation's business unit, the dissolution of the company, replaced by the public, and the restructuring of salt factory in Taiwan, under the Ministry of Economic Affairs Resources Committee. Nationalist government in Taiwan, the Nissan corporate income Asian countries have, for the manner in which business had debate to monopoly utilities, for example, that if the proposed abolition of the monopoly; based on administrative practices, if precedents, government will choose the mode of operation of its familiar, Taiwan Salt system in the early post-war continuation of a short proprietary system, the salt after they changed the system consistent with the Chinese tax system. Salt also goes for Taiwan and other public enterprises difference.