這篇論文旨在探究清代中葉，陶澍擔任兩江總督期間（1830－1839），面對鹽法敗壞，官吏貪墨，陋規浮泛，私鹽盛行，積引日增，逋課日多，嚴重侵蝕政府稅收，整頓兩江鹽務的經過。 陶澍一向主張「輕本敵私」，在淮南採取裁減浮費、減少繁文、疏濬運道、添置岸店、體恤灶丁、嚴緝走私等作為，提高淮南鹽的銷量；在淮北則改行票鹽法，革除世襲專商，打破壟斷，降低食鹽成本，官鹽降價，私運減少，化梟為良，讓影響食鹽價格的人為因素降低，尊重市場機能，和唐代劉晏主張的「就場徵稅，任其所之」的做法相契合，積引化解，鹽課超收，人民也可以獲得物美價廉的食鹽，免除了淡食的困境，成效卓著，為後世改革鹽務者所效法。

The main concern of this paper is to elaborate on the great achievements of Tao Chu on salt affairs in the middle of the Ching Dynasty. Tao Chu was the governor-general of Ling-Chiang from 1830 to 1839. Facing extremely corruptive administrators and outdated laws of salt, Tao Chu started a series of reforms on salt affairs in order to increase governmental revenue. The aim of Tao’s reforms was to reduce the cost of production and prevent smuggling. In the southern part of Hwai River, Tao Chu firstly simplified the administrative process on salt affairs to increase efficiency. His subsequent reforms included dredging cannels for salt transportation, establishing more retail shops of salt at each port, increasing wages for workers, and cracking down on private salt smugglers. Moreover, in the northern part of Hwai River, to stop the hereditary monopoly on salt businesses, Tao Chu introduced the salt ticket system. This reform not only cut down the cost and the price of salt but also reduced private salt smuggling. However, the most remarkable achievement was the transformation of smugglers into good citizens. In sum, Tao Chu set a model of the reformation on salt affairs for successors. Tao’s reforms on salt affairs also built up a free market and cut down manipulation by men. Thereafter people could buy salt at a lower price and thus prepare healthful and delicious food, and the government was able to collect more salt tax than ever.