The taxation system of the Qin Dynasty

"Hanshu Shihuo Zhi" contains a passage by Dong Zhongshu about the taxation system of the Qin Dynasty, which is very illustrative: "In ancient times, tax people It’s just a tithe...but it was not the case in the Qin Dynasty...the labor force was thirty times as much as in ancient times, the land rent and tax, the benefits of salt and iron were twenty times as much as in ancient times, or the fields of wealthy people were plowed, and the taxes were very high, so the people They often wear the clothes of cattle and horses, but eat the food of dogs and pigs. They focus on greedy and violent officials, and punish and kill them indiscriminately. The people are worried about death, fleeing to the mountains and forests, and turning into thieves. "The taxes and servitude in the Qin Dynasty were 20 to 30 times that of the three generations. , peasants rented land from landlords and had to pay landlords "a lot of money" in rent. As a result, the majority of peasants were impoverished. Many peasants could not survive and had to flee to the mountains and forests and become thieves. Many peasants revolted. This was a short-lived move to strengthen the Qin Dynasty. important reasons.

The Qin Dynasty also changed the system of "taxing according to the land" to the system of "taxing the people regardless of the land", that is, demanding a "head tax", with a tax rate 20 times that of before. When commenting on the land and taxation system of the Qin Dynasty, "Tongkao" pointed out: "The Qin Dynasty destroyed the well fields and allowed the people to cultivate them, no matter how much they were. There is no way to check them. It is thought that the amount of taxes collected is too high, and then the land is used to pay taxes." The absurdity is very beneficial. "

The tax system of the Han Dynasty

Liu Bang, the emperor of the Han Dynasty, recorded the lessons of the death of Qin Dynasty and adopted the policy of "light corvee and low tax" in the early Han Dynasty. "Hanshu Shihuo Zhi" says: "When the Han Dynasty was prosperous, according to the Qin Dynasty, the princes remembered that the people lost their jobs and there was a great famine. Five thousand grains of rice and five thousand stones were eaten by people, and more than half of them died. Gaozu made this agreement to save the country. It is forbidden to rent land lightly, and the tax is one for fifteen.” This means that from the time of Emperor Gaozu of the Han Dynasty, the policy of "one tax for every fifteen years" was implemented. During the period of Emperor Wen of the Han Dynasty, there was also an edict to "halve the land rent", which was the policy of "one tax for thirty years". And there are 13 years of "excluding land tax". During the reign of Emperor Jing of the Han Dynasty (155 BC), the system of "one tax per thirty" was restored. During the Eastern Han Dynasty, Liu Xiu once implemented the "tithe tax", but soon restored the old system of "thirty taxes and one tax". Looking at the taxation system of the Han Dynasty, except for Emperor Heng and Emperor Ling who increased the tax per mu by ten cents, the land rent in kind was generally "one for fifteen taxes" or "one for thirty taxes".

In the early Han Dynasty, there was also the so-called "koufu", which was the "head tax" on people. This refers specifically to the tax levied on minors between the ages of 7 and 14. The original stipulation: regardless of gender, each person should pay an "oral tax" of 20 yuan per year. During the reign of Emperor Wu of the Han Dynasty, the starting age for conscription was changed to 3 years old, and 20 qian was changed to 23 qian. During the reign of Emperor Yuan of the Han Dynasty, the age limit for starting conscription was changed to 7 years old.

In the Han Dynasty, there was also the so-called "Suanfu", which was an annual "head tax" levied on adults. The collection began in the fourth year of Emperor Gaozu (203 BC). Everyone aged 15 to 56, regardless of gender, was levied 112 yuan per year, which was called "one calculation". The tax was doubled for merchants and slaves.

In the Han Dynasty, due to the adoption of the policies of "light corvee and low tax" and "rest with the people", the enthusiasm of farmers in production was mobilized. After more than 70 years of operation, the so-called "Government of Wen and Jing" appeared in the land of China. of prosperity. There is a very vivid description of this in "Historical Records Pingzhunshu": "During the more than seventy years since the rise of the Han Dynasty, the country has been fine, except for floods and droughts. The people have enough people to provide for their families, and everyone is satisfied. There is a huge amount of money left in the treasury, which is rotten and cannot be adjusted. The millet in Taicang is so full that it is rotten and inedible. There are horses in the streets. ,..." This is a chapter worthy of a book in Chinese history.

The tax system of the Sui Dynasty

The Sui Dynasty issued a rent transfer order in the second year of Kaihuang (582), stipulating that one man and one woman would be "one bed" and serve as a taxation unit. According to the "Book of Sui Dynasties: Shihuo Zhi": "Ding Nan rents a bed, rents three stones of millet, mixes mulberry soil with silk and bamboo, and uses hemp soil with cloth and silk. Use silk for bamboo, and add three liang of cotton. Use end cloth and add linen. Three kilograms. Half for single men and servants. Those who have not received the land will not be taxed. Those who are noble and filial will be exempted from service. "In the first month of the third year of Emperor Kaihuang's reign (583), it was stipulated that "one piece of silk should be reduced. It’s two feet long.” In May of the 10th year of Kaihuang's reign (590), it was stipulated: "On the fiftieth year of Ding, people will be exempted from military service and accepted as mediocre people."

The taxation system of the Tang Dynasty

In the early Tang Dynasty, the "renting mediocrity" law was implemented, and in the later Tang Dynasty, the "two tax law" was implemented.

1. Rent Yongtiao Law

In the seventh year of Tang Wude (624), while implementing the land equalization system, a tax system of "renting Yongtiao" was implemented. The so-called "renting is mediocre" means: "If you have land, you will have rent, if you have a body, you will have mediocrity, and if you have a mouth, there will be mediocrity." (Volume 22 of "Lu Xuangong Ji")

Rent: farmers pay to the government Grain, as field tax. According to the "Liudian of the Tang Dynasty": "Two stones of millet are rented for every ding."

Diao: Farmers pay local specialties to the government, generally referring to silk products. According to the "Liu Dian of the Tang Dynasty": "The mixture is based on the local production of mausoleum, silk, and bamboo baskets each, two feet each, plus one-fifth of the cloth. Those who lose silk, silk, and quilts, three liang of cotton, and those who lose cloth, three pounds of hemp."< /p>

Yong: It means that farmers perform labor for the government instead of paying goods. It is so-called "losing labor to replace mediocrity". According to the regulations: every Ding must perform hard labor for 20 days every year, plus two days in leap months. If he does not perform hard labor, he must use silk or cloth instead. The daily equivalent is three feet of silk, or three feet, seven inches and five cents of cloth.

In the event of a disaster, there is a system of reduction or exemption. According to the "Liudian of the Tang Dynasty" records: "Any disaster caused by floods, droughts, insects, and frosts will have points. A loss of four or more ten points will be exempted from rent; a loss of six or more will be exempted from rent; a loss of seven or more will be exempted from school service. If all mulberry and hemp are lost, each will be exempted from transfer. If he has already lost the battle, he will be exempted from the next year.

”

In the early Tang Dynasty, the tax amount was relatively light, especially the method of “exporting the mediocre and substituting labor”, which gave farmers the opportunity to live a healthy life, which somewhat improved the farmers’ enthusiasm for production. Taking advantage of the economic prosperity in the early Tang Dynasty.

However, after the Kaiyuan Dynasty (713~741), the law of renting and yongdiao "fell into decay". According to the "New Book of Tang Dynasty": "After the Kaiyuan Dynasty, household registration in the world was If there is no change for a long time, Dingkou will die, acres of land will be sold, and the promotion and demotion of the rich and poor will not be accurate. The army will rise due to robbery, the wealth will be reduced, and the tax law will fall into ruin. ”

2. Two Taxes Law

Yang Yan was the prime minister during the reign of Dezong. In view of the chaotic tax collection situation at that time, he introduced the law in the first year of Jianzhong of Dezong (780). The implementation of the two-tax law was adopted by Dezong. According to the "Old Book of Tang Dynasty: Yang Yan's Biography": "Any money collected for service should be paid to the person first, and the amount should be paid to the system. There is no owner or guest in the household. , with residence as the record; people who have no family, regard wealth as the difference, and do business without residence, one-thirtieth (later changed to one-tenth) of the tax in the county and county, and the province (taken) Be equal to those who live there, so that there will be no luck. The residents' tax will be levied in autumn and summer, and any inconvenience caused by customs will be rectified. The rents and miscellaneous corvees are all saved, but the small amount is not abolished, and the declaration of entry and exit is the same as in the old way. The tax on acres of land is levied based on the number of cultivated fields in the fourteenth year of the Dali calendar (779). Summer taxes do not pass past June, and autumn taxes do not pass past November. After the age of 18, if the number of households increases and taxes are reduced, or if the population is dispersed and the balance is lost, the officials will advance and retreat, and the president will be supported by ministers." It can be seen from this that the key points of the two tax laws are: (1) According to the assets of each household The household registration should be determined according to the level and rate. Regardless of the original household registration, the household registration should be settled according to the current place of residence. The principal customer's residence should be banned to prevent the wealthy and powerful families from sheltering tenants and diners, and to prevent the floating of household registration according to each household. The asset status is determined by household level, and the tax is determined by level. The method is: states and counties estimate household assets (including land, movable and real estate), and then classify them into each level (third and ninth levels), and determine different tax rates for each level. . The land tax is based on the number of cultivated fields in the year before the implementation of the two tax laws, that is, the fourteenth year of the Dali calendar (779). The land tax is divided into grades according to the difference in fertility of the land, and the tax rate is determined. The tax rate is not abolished. The number of acres is fixed, which is the tax base for Tian and Ding. It can only be increased in the future and cannot be reduced in order to stabilize the tax revenue. (2) The principle of taxation is to simplify the procedures and collect taxes uniformly. First calculate the total amount of various expenditures, and then allocate it to various types of acres and households at each level. Within each state and county, there are statistics on the number of acres of land and households at each level. Each state and county will divide the required grain and households. The total amount of expenditures is calculated and then distributed to each level of land and households. This is called "quantity system" and is collected uniformly. (3) The tax collection period is divided into summer and autumn. This is mainly to adapt to the situation. Agricultural production and harvest are seasonal. Since the agricultural harvest seasons are summer and autumn, taxes are paid to the state in summer and autumn. (4) Two taxes are levied on assets, which are calculated based on money. Because they are taxed on assets, they must be assessed. The amount of assets of each household must have a unique value scale, which is currency (money). Therefore, the collection of the two taxes is calculated and levied based on money. However, sometimes the money is changed to be collected in kind, and the government decides. If the price of millet and silk is equal, the millet and silk will be collected according to the amount of money.

Comments on the two tax laws: (1) The two tax laws are in line with the tax levy, with the tax items ranging from large to small, and the procedures from complex to complex. It is based on the development law of taxation from physical goods to money. It is reasonable and fair to adapt to the objective requirements of agricultural productivity improvement, social and economic prosperity and monetary economic development. ) The two-tax law uses "living within one's means" as the tax standard, which is somewhat one-sided. It stands to reason that the guiding ideology of financial management should be "living within one's means". (3) The two-tax law should not follow the assessment of assets according to the tax system. Later, price changes were appropriately adjusted, but in fact, asset prices and tax rates were not adjusted in a timely manner just to increase the country's income, which increased the burden on farmers.

The tax system of the Five Dynasties

The Five Dynasties. At that time, wars were still frequent. Although the ruling class followed the two tax laws of the Tang Dynasty, in fact, they were brutal and collected every penny, and there was no tax system at all.

Land tax and Ding tax

< p> The local tax and Ding tax in the Yuan Dynasty were stipulated at two shi per household during the Taizong period. Later, due to the shortage of military food, it was increased to four shi. Following the method of determining the profit tax, all roads were ordered to check the number of Ding per household. One stone of Ke millet, five liters of Qu Ding (also known as Qi Kou), half of the new household Ding and half of the Qu Ding, old and young. There are those who are cultivating, and they may inspect the number of their cattle tools, or inspect their land, etc. Those who have a small land tax and a large land tax will pay a land tax; those who have a small land tax and a large land tax will pay a land tax. Craftsmen, monks, and Taoists test the land; officials and merchants test the land. "History of the Yuan Dynasty: Food and Huo Zhi" records: "The land tax is three liters per mu for upper fields, two and a half liters for middle fields, and two liters for lower fields. Five liters per mu for paddy fields." "Historical Records of the Yuan Dynasty: Biography of Yelu Chucai" records: "In the seventeenth year of the Yuan Dynasty (1280), it was stipulated that every household with a full family had three shi of millet, each household with a small family had one shi of millet, and half a family had one shi of millet."

Autumn tax and summer tax

At the beginning of the Yuan Dynasty, Jiangnan only collected autumn tax. In February of the 19th year of the Yuan Dynasty (1282), the Jiangnan tax was ordered to follow the Song Dynasty regulations, with one-third of the rice to be lost, and the rest to be lost to cotton, cotton, etc. Silk debris. In the second year of Yuanzhen (1296) of Emperor Chengzong, summer taxes were levied in Jiangnan. The autumn tax only requires the transportation of grain, while the summer tax collects wood, cotton, silk, silk, cotton and other items. The amount of grain is regarded as a difference. One stone of grain or three guans of grain, two guan of grain, or 500 guan of grain.

Kecha method

In the eighth year of Taizong (1236), the "Kecha method" was implemented. Its name is silk material, wrapped with silver. "Silk material" means that each household produces one pound of silk for national use. Five households produced a pound of silk for the bathing of the king's heroes. Each person will be levied based on the level of their household registration. "Silver wrapped", only Mingke received six taels, half lost the silver taels, and half lost the colored silk. Pay taxes in silver and start from now on.

Manager Method

"History of the Yuan Dynasty: Food and Huo Zhi" says: "The economic boundary was abolished and there were managers. Lu's acres and Han's nuclear fields were all under their control. Husband. If the people are strong, they will have more fields but less taxes; if they are weak, their property will be lost but their taxes will remain. Without managers, there will be no harm to them. However, if the management system is not good, the harm will be much worse." You Yuan said. The manager was called Jing Jie in the Song Dynasty, and Tong Jian Tui Pai in the Jin Dynasty.

"Shihuo Zhi of the Yuan Dynasty" contains Zhang Lu's comments on the managerial method: "The ancestors have tried to do important things as managers, but there was still a lot of deception and failure to fulfill the truth. There are those who live in uncultivated land, those who are afraid of losing their homes, and those who are rich and poor but still use their old names to pay taxes. As a result, the income does not increase, and the poor people complain of illness."

Yuan Dynasty. The rulers adopted the "manager's method" for the purpose of "no hidden taxes and equal service", but it did not achieve the expected goals. In the second year of Yanyou (1315), Renzong issued an edict to abolish the Manager Law.

Census the land and population, formulate the "Fish Scale Book" and "Yellow Book"

After Zhu Yuanzhang overthrew the Yuan Dynasty, he abolished various exorbitant taxes and miscellaneous taxes in the Yuan Dynasty, conducted a census of the land and population, and formulated the "Fish Scale Book" "Book" and "Yellow Book" serve as the basis for the formulation of taxes and servitude.

1. Fish Scale Book

According to "Guangzhi Pinglue" records: "Measure the acres, map the radius, curvature, width and width of the field, write the name of the owner, and the four directions of the field. , compiled into a book, called the Fish Scale Book. "The Fish Scale Book is a land inventory, which is the basis for collecting taxes.

2. Yellow Book

The so-called "Yellow Book" is the household registration book, which is used as the basis for dispatching officers. According to the "History of Ming Dynasty·Shihuo Zhi": "In the Yellow Book, one hundred and ten households are considered to be one li, and the ten households with more grain are considered to be the eldest, and the remaining 100 households are considered to be ten li, with ten people in each li. There is one person in the annual service li. , the head of Jia, Dong Yili and Jia, the order is based on the amount of grain, and every ten years, one week. "

The tax system in the early Ming Dynasty

The land tax in the early Ming Dynasty. , divided into summer tax and autumn grain. The summer tax cannot exceed August, and the autumn grain cannot exceed February of next year. The summer tax is mainly wheat, and the autumn grain is mainly rice. But they can all be paid in cash and silk. For example, one stone of rice, one tael of silver, one thousand zhang of money, ten strings of banknotes. The conversion of wheat is two-tenths less than that of rice. Those who pay in rice and wheat are called "original colors", while those who pay in other physical objects are called "zhese".

As a general rule, the tax rate for official land per mu is 5 liters combined with 5 scoops for official land; for private land, the tax rate is reduced by 2 liters, that is, 3 liters combined with 5 scoops. Rent again for 48 liters, 5 in 5 scoops. Five-in-one spoonfuls of Ludi, three-in-one spoons of Kaitai, and so on. The soil in western Zhejiang is fertile and the tax rate is relatively heavy. Suzhou, Songjiang, Jiazhou, Huzhou and Hangzhou are all heavy rent areas.

The "One Whip Law" in the Late Ming Dynasty

The tax system in the early Ming Dynasty was still said to be strict, but over time, it developed disadvantages, such as cunning people, evading taxes, corrupt officials, accepting bribes and bending the law. , causing the original taxes to be destroyed. The fish scale books and yellow books are inconsistent with the facts. Some places fabricated books on their own, called "white books", which destroyed the basis for taxes and servitude. As a result, the rich and powerful households do not pay taxes on their fields, and poor farmers often "produce and pay taxes."

In order to save the fiscal crisis, it is necessary to re-examine land and household registration and reform the tax system. In the sixth year of Wanli (1578), the Ming government, based on Zhang Juzheng's suggestion, ordered the clearing of all land in the country, including the Zhuangtian and military villages of the ancestors. After three years of hard work, Mao Zedong cleared 7,013,976 hectares of land, which was 3 million hectares more than the tax land during the Hongzhi period. "So the powerful and cunning can't deceive the hidden, the rich and powerful don't have to pay for it, and the common people don't have enough food." (" History of the Ming Dynasty·Shi Huo Zhi").

In the ninth year of Wanli (1581), the "One Whip Law" was issued nationwide. According to the "History of the Ming Dynasty·Shihuo Zhi", the main content of a whipping method is: "To summarize the taxes and servitude of a state and county, measure the land and calculate the dings. The dings of grain will be lost to the officials. After the first year of the war, the officials will raise money. The power is poor. , the cost of work and food will be calculated, and the amount will be increased or decreased; the amount of money difference will be calculated, and the cost of payment will be calculated, and the increase and consumption will be added. All the things were combined into one whip, and they were all collected according to the amount of money and handed over to the officials, so it was called a whip."

The "One Whip Method" has the following four characteristics:

(1) Consolidate taxes and corvees for various purposes into one, and levy them on a per-acre basis, simplifying tax items and collection procedures.

(2) The "forced labor" was abolished. Farmers could "pay for the labor" and no longer directly bear the burden of labor. Instead, the government hired workers to pay for the labor.

(3) The land tax, which is mainly collected in kind of rice and wheat, will be converted into silver, except for the rice and wheat needed by the country.

(4) In the past, the collection, collection and transportation of taxes and levies were changed to be handled by the grain chief and district chief and transferred to local officials.

The new tax system of "One Whip Law" simplified the tax and servitude system in the early Ming Dynasty into one article, and changed the main collection of physical goods to the main collection of silver tael, that is, the tax in kind was changed to Currency tax ended the three levies (mill levy, cloth levy, and labor levy) tax system that had been implemented for more than 2,000 years in our country's history. It can be said to be another major reform of China's tax system after the two tax laws.

The implementation of the "One Whip Law" has certain positive effects on reducing farmers' tax burden, easing social class conflicts, ensuring social order, and promoting the development of agriculture, industry and commerce. However, it touched the vital interests of the bureaucratic landlord class. When it was implemented in various places, it encountered various obstructions and sabotages. It was repeated from time to time, and it could not be fully implemented.

The taxation system in the early Qing Dynasty

The taxation system in the early Qing Dynasty followed the old system of the Ming Dynasty, with land tax and labor service as the country's main taxation methods.

The so-called "land tax" means that landowners pay a certain amount of tax to the state based on the number of acres every year.

The so-called "Ding service" refers to men (strong men) aged 16 to 60 years old. Each person has to pay for the country for a certain period of unpaid service every year.

With the development of the commodity economy, the amount of currency required by the feudal ruling class was increasing day by day. Therefore, the state levied currency on land tax and labor service, except for part of the grain (grain). This is called "Zhe Zheng" and "Ding Yin".

The "Complete Book of Taxes and Services" promulgated in the 11th year of Shunzhi (1654) detailed the regulations and methods for the payment of land tax and dingyin.

1. Field tax

According to the "Qing Dynasty Huidian Shihuo Zhi" records, fields are divided into three categories: upper, middle and lower, and are levied according to graded tax rates. "The methods of collection include the original levy, the partial levy, and the original levy half and half. The original levy is called a canal, and the canal contains regular grains (rice) and miscellaneous grains (wheat, beans, buckwheat, hemp, etc.). Those who levy a partial levy , if it is decided to use silver, then the money will be paid."

2. The number of Ding servants

varies from province to province. According to the "Qing Dynasty Literature Comprehensive Examination·Hukou Examination" records: "The rate is Along the Ming Dynasty", "there are three grades of nine, there are those with a whip, there are those of the Ding Sui Di faction, and there are those of the Ding Sui Ding faction."

In the land and ding system of the Qing Dynasty, the so-called "land" means "land endowment"; and "ding" means "dingyin". Land tax is the land tax, and Dingyin is the head tax.

The tax system in the early Qing Dynasty included various additional taxes in addition to land tax and dingyin.

(1) Fire consumption: Also called "Huo Xian", it refers to the fact that after the physical objects are exchanged for silver, there is loss when the fragmented silver is melted and cast into a whole block and handed over. Therefore, when collecting land tax, additional fire consumption is levied. . In fact, the loss when recasting silver was only 12%, while the actual fire consumption was as much as 20% to 30%, or more.

(2) Pingyu: When collecting taxes, for every two hundred taels of tax money, an additional tax of six yuan is provided for the use of various yamen.

(3) Chongqing: Chongqing means to secretly add weight to the weight when weighing taxes with silver.

(4) Cao discount: When the rented rice (cao grain) shipped to the capital from each province is converted into silver taels, the conversion ratio is arbitrarily determined and is not conducive to the taxpayers.

In the late Qing Dynasty, the tax system of "dividing the land into the mu" was implemented. Combined into a single tax. The implementation of "dividing a small amount of land into an acre" is beneficial to the poor and not conducive to the rich, because the rich have more land and less land, while the poor have less land and more land. The adoption of this tax system can solve the problem of uneven tax and labor burdens and is beneficial to farmers. Live in the countryside and devote yourself to production. "Dividing a small amount into an acre" simplified the procedures for tax collection and was a major reform of the taxation system in the Qing Dynasty.

The taxation system of the Northern Song Dynasty

The taxation system of the Northern Song Dynasty was divided into civil land tax, official land tax and personal status tax, etc., which are described as follows:

1. Civilian land tax

The land tax in the Northern Song Dynasty stipulates that landowners are taxed on a per-acre basis, and are collected once every summer and autumn (following the two tax laws of the Tang Dynasty). Roughly one dan per mu of medium-sized land in the north can be harvested, and a official tax of one dou is required. Due to the high yield in areas south of the Yangtze River, taxes of three dou per mu are required. The Two Taxes Law of the Tang Dynasty levied taxes based on the amount of property, while the Song Dynasty levied taxes based on fixed land area. The autumn tax is to collect grain per mu after the autumn ripens; the summer tax is mainly to collect money, or to include silk, silk, cotton and cloth.

Taxing per mu is the basic standard for taxation. However, when actually collecting taxes, there are also calculations of so-called "branch transfers" and "transformations", which increase the actual tax amount.

"Xiyuan" means that when collecting the autumn tax, farmers are required to transport it to a designated place to pay. If the farmers are not willing to go through the labor of long-distance transportation, they will have to pay an extra "Xiyuan", which is " Foot money."

"Transformation" means that when the summer tax is levied, money and materials change, which also increases the actual amount of tax paid.

2. Official land tax

Official land is cultivated by tenant farmers, and the government collects land rent, which is called "public land tax". However, no one on the official land itself paid the autumn and summer taxes, so the two taxes were often added to the tenant farmers, increasing the amount of land rent, which was the so-called "double taxation".

3. Ding tax

The Ding tax in the Northern Song Dynasty stipulates that a man is considered a Ding at the age of 20 and an old man at the age of 60. All men between the ages of 20 and 60 must pay the birth tax, money or silk, at the same time as the two taxes.

4. Miscellaneous Changes

The Northern Song Dynasty inherited the exorbitant taxes and miscellaneous taxes of the Five Dynasties and Ten Kingdoms, and merged them into categories, collectively called "Miscellaneous Changes". There are many names among them, such as agricultural equipment tax, cattle leather tax, silkworm salt tax, shoe money, etc., which is the so-called "follow what comes out, change and lose." Crossbreeding must also be accompanied by two tax losses.

5. Hebian and Hebuy

Hebian is the government’s compulsory purchase of private grain and rice; Hemai is the government’s compulsory purchase of folk cloth. At the beginning of the implementation of He Bian and He Buy, the amount of compulsory acquisition was determined based on the amount of land, and a price was paid to the government. Later, it was "the official took it for free without paying".

The tax system of the Southern Song Dynasty

The ruling group of the Southern Song Dynasty used the current enemy as an excuse to implement harsh tax policies. Autumn and summer field tax, body tax, change, and purchase, and purchase, etc., are all higher than the quotas in the Northern Song Dynasty, and there are many new tax items and regular tax surcharges.

1. Economic Zhi Qian

In the fifth year of Shaoxing (1135), Meng Geng, the Zong Zhi Qian envoy, founded the "Zong Zhi Qian". "Money" are collectively referred to as "General Manager's Money". The collection method is as follows: for all private money and material transactions, the government will extract 30 Wen for every 1,000 Wen transaction amount. Later it was increased to 56 articles. In fact, more than 10 million yuan can be collected every year, and in some places it is three times the autumn and summer taxes (regular taxes).

2. Monthly pile money

The so-called "monthly pile money" is a kind of tax that states and counties were ordered to pay on a monthly basis in order to meet military expenditures during the Southern Song Dynasty.

3. Ban account money

The so-called "ban account money" is a tax levied by various roads in the southeast on the pretext of providing for military use in the early Southern Song Dynasty.

4. Additional taxes

During the Southern Song Dynasty, in addition to the regular taxes (two taxes in autumn and summer), there were also the following additional taxes:

(1) Rice consumption: When the government collects taxes, for every nanometer of one stone, there is an additional consumption of five buckets of rice, or even one stone. In addition to regular consumption, there are other names such as "minghui consumption" and "state consumption". During Lizong's reign, one stone of autumn grain cost more than one stone.

(2) Silk money: When the price of silk rises, farmers are required to pay cash at the current price when paying silk taxes in summer, which is called "silk money". When the price of silk drops, the discounted silk money will still be collected. Farmers are often forced to pay "off silk money" at two to three times the market price.

(3) Pre-purchase: In the Southern Song Dynasty, the government bought silk from the people without giving any money at that time. Later, it was simply changed to the people only paying money and not handing over the goods in kind. And buying silk also exists in name only. The government does not reimburse the value, but takes it out of thin air. There is no such thing as "buying". If you pay a little late, you will be whipped. There is no such thing as "harmony" anymore.

(4) Advance borrowing: The government often borrows taxes in advance from the private sector, which is actually a collection in advance. The tax items borrowed in advance include autumn and summer taxes, tax exemption money and deed tax money for land and house transactions.

(5) Class distribution: It is actually a kind of apportionment. The government arbitrarily levied money and goods from the people, usually according to the amount of the autumn and summer taxes. Sometimes the autumn tax was one stone, and five or six stones were levied; the summer tax was the same, and seven or eight guan was levied.

Several "Tax Equalization Laws" in the Two Song Dynasties

1. Wang Anshi's "Fangtian Tax Equalization Law"

During the reign of Emperor Shenzong of the Northern Song Dynasty (1068-1085), Wang Anshi Advocate the "square field method". The so-called "square field method" means clearing the land, clearing the deeds, and measuring the acres, so that those who are prosperous have nothing to do, and those who have taxes and no land can be exempted from the burden. Its greatest function is to use the fertility of the fields to determine the level of taxes and make the tax burden reasonable. Therefore, it is also called "Fangtian Law" and "Fangtian Tax Equalization Law". According to the "History of the Song Dynasty·Biography": "For the square field method, one thousand paces in the southeast and northwest is equivalent to forty hectares, and one hundred and sixty paces is one area. The nine-year-old order is used to divide the land, and the land is fertile and barren. The color number is determined and divided into five grades, and the tax amount is determined. "According to the "History of Song Dynasty: Shi Huo Zhi": "The location is determined by Pingze in Piyuan, and the color is determined by the red silt and black ridges. After the measurement is completed, the land and color will be determined according to the fertility and barrenness, and the five grades will be determined. It will be revealed in March next year to show the people that there will be no lawsuits for a season, and the account will be written and paid with the village account as a sign of the land. "

After the Fangtian method was proposed, it was implemented and sometimes abandoned. Shenzong implemented the Fangtian method, Zhezong abolished the Fangtian method (1086), Huizong restored the Fangtian method (1104), and in the fifth year of Zongning (1106), Fangtian method was abandoned again. field.

2. Li Chunnian's "Jingjie Law"

In the twelfth year of Shaoxing in the Southern Song Dynasty (1142), Li Chunnian was appointed to preside over the affairs of the Jingjie, and first established a Jingjie in Pingjiang Prefecture (Wuxian County, Jiangsu) Bureau, began to trial the "meridian method". With the township as the unit, the land was cleared, the acres were verified, the field grade was determined, and the tax rate was determined. Then a base book was created according to official households and private households. A topographic map was attached to the back of the book, and the government taxed according to this book. The word "Jing Jie" comes from the phrase "Benevolent government must begin from Jing Jie" in Mencius. The so-called "border law" is a measure to verify the acres of land and equalize taxes. According to the "History of Song Dynasty·Shihuo Zhi": "In the twelfth year of the year, Li Chun said that there were ten harms caused by improper practice in the world of scriptures. He also said that it was strange for Pingjiang to reach 170,000 in the past. Although the official list was 300,000 dendrobium, the actual talent was 200,000 ears. .

The native people who inquired were all deceitful, and I hope to verify it. Starting from Pingjiang, and then spreading it to the world, the economic circles will be upright and the benevolent government will be carried out. "It can be seen from this that the essence of the Jingjie Law is to make "all the fields registered and all fields taxed." According to "Tongkao" records: By the seventeenth year of Shaoxing (1147), "the Jingjie of the two Zhejiang provinces has been registered "Forty Counties". In the 19th year of Shaoxing (1149), although the Jingjie Law was successful, Li Chunnian was dismissed from office in the same year for violating the interests of the powerful.

3. Zhu Xi's "Jingjie Law"

From the 20th year of Emperor Gaozong’s reign in Shaoxing (1150), the restoration of the border system began in the 14th year of Emperor Xiaozong’s reign (1187), and another four years later in the reign of Emperor Guangzong of Shaoxi. In the second year (1191), it was also said that Zhu Xi was the one who tried his best to deal with the Jingjie. Zhu Xi knew about Zhangzhou and was often ill about the consequences of not being able to do the Jingjie. The purpose was to go to Zhangzhou Jingjie first. The reason why Zhu Zi tried his best to implement the Jingjie method was that "the reason for the irregularity of the printing book and the uneven land taxation" was why he promoted "map protection" to determine the registration system and determine the land according to the situation. Property ratio equal tax. What Zhu Zi did should be disliked by ordinary landowners. Zhu Zi already realized this: "Though the poor people are very happy with this method, the wealthy people and officials are not happy." Those who are happy are mostly alone and trapped, as if they are incompetent, so although they have sincerity, they cannot express themselves with words; those who are unhappy are all people with more than enough financial resources, discernment, and wisdom, so although their thoughts are really private, they are good at speaking to confuse people. Listen. What's more, they use the term "capital thieves" to fear the superiors and subordinates, so they must help their selfish interests. However, wise men and officials like peace and dislike chaos, or they may not be able to deeply understand their feelings and become timid. For example, this is not feasible. Help its momentum.

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