Journal of Economics, Management and Trade

Aims: To analyse the transition from the gangyan (designated-merchant) arrangement to ticket-based (piaoyan) salt distribution in Northern Huai and to consider carefully delimited implications for tax administration.

Study Design: Qualitative historical and institutional analysis of published primary documents and scholarly interpretations.

Place and Duration: Northern Huai in the Qing Dynasty, especially the Jiaqing and Daoguang reigns, with emphasis on the ticket reform of 1832 and the assessment decision of 1837.

Methods: Reform memorials and salt-administration compilations were examined for changes in trading eligibility, tax and fee arrangements, transport inspections and official accountability. Documentary claims were compared across sources and assessed for their evidentiary limitations.

Results: The reform allowed tax-paying ticket holders to transport salt in specified territories while preserving the state monopoly and inspection requirements. A retrospective account gives an aggregate exceeding 7.7 million taels for accumulated arrears, deficiencies in transport capital and associated liabilities. An imperial record reports a previous quota above 90,000 permits for stagnant territories and more than 100,000 ticket applications during lunar months seven to nine of 1832. These represent different accounting categories, not observed shipment or revenue totals. Contemporary records further describe improvements in tax remittance, but do not permit causal estimation.

Conclusion: The experience illustrates how distribution rights, regulatory procedures and administrative accountability could be jointly adjusted in response to institutional strain. Its relevance to current tax administration is conceptual rather than evidence of policy transfer or causal continuity.