文章以鸦片战争前清朝盐税法律制度的渊源&纲盐法、票盐法和缉私律例作为研究对象展开论述。
The thesis takes the legal origins of Salt-tax during the Qing Dynasty ( before the Opium War ) as the objects of the research : the Gangyan Law , the Piaoyan Law , and laws on smuggling of salt .