First, flogging

1. Background: The tax system in the early Ming Dynasty was that taxes and servitude were levied separately, with land as the object and servitude as the object, and the collection contents were in kind and servitude. Due to the serious land annexation, farmers fled and the government's fiscal revenue decreased. In the ninth year of Wanli (158 1), Zhang practiced the whip method on the basis of clearing the land of the whole country.

2. Content: Local tax, corvee and miscellaneous tax should be collected together; Divide the service money collected by households in the past equally, and the servants are employed by the government; Whether it is land tax or forced labor, it must be converted into silver to pay.

3. Significance: the integration of tax and service simplifies the procedures for collecting tax and service, and marks the change of collection type from complicated to single; The trend of forced labor from family to land (note: forced labor only spreads the land into acres, and the poll tax is not abolished); It is a major reform to change from material tax to monetary tax, and to levy silver on both taxes and services. The method of corvee collecting silver relaxed the personal attachment of farmers to feudal countries and promoted the rapid development of commodity economy.

Second, spread the land into acres.

1. background: the tax system in the early Qing dynasty inherited a whip method in the Ming dynasty, including local taxes and taxes. Because the land is concentrated in the hands of the rich and levied according to taxes, farmers who have no land and little land can't afford it, and there is a widespread situation of "fleeing or owing".

2. Content: In the fifty-first year of Kangxi (17 12), the Qing government stipulated that the population in the fifty-first year of Kangxi (171) should be used as a fixed tax, and then the poll tax on the new population was cancelled. In the first year of Yongzheng (1723), it was widely practiced to spread the fixed tax into the land tax evenly, and collect the fixed tax uniformly, instead of collecting the fixed tax per person.

3. Significance; It ended the phenomenon of indiscriminate taxation of farmland, households and households, completed the process of incorporating poll tax into property tax, and completely abolished poll tax since the Western Han Dynasty. Because the object of taxation is land, the government has relaxed the control of household registration, increased a large number of free-flowing labor, and promoted the activity of commodity economy; Farmers who had no land and little land got rid of the burden of hard labor and were no longer bound to the land by force, which further relaxed their personal attachment to the feudal country and played a positive role in the social and economic development at that time, especially in the development of capitalism.

Third, the evolution of China's ancient tax system.

According to the basis of collection, ancient taxes in China can be divided into: taxes levied according to population, such as the household registration system in the Western Han Dynasty and the tenancy system in the Sui and Tang Dynasties; Taxes mainly based on land and property, such as the "initial tax mu" of Lu in the late Spring and Autumn Period, the two tax laws in the middle and late Tang Dynasty, a whipping method in the middle of Ming Dynasty, and the land-fixed silver system in the Qing Dynasty. According to the contents of the collection, it can be divided into physical objects, labor, currency, etc. Among them, the collection of currency includes: the collection of labor law implemented by Wang Anshi in the Northern Song Dynasty, a whipping method in the Ming Dynasty and Dingding silver system in the Qing Dynasty.

In chronological order, the evolution of China's tax system has the following laws; With the emergence of "courage" as a symbol, the corvee and military service that farmers must serve developed into the service that can be replaced by goods (silver); Marked by the two tax laws, levy standard gradually changed from population-based to land-based, and the proportion of poll tax in tax revenue gradually decreased (completely abolished in Qing Dynasty); Marked by a whip method, the types of taxation have changed from complicated to single, and the content of taxation has gradually changed from physical objects to currency.