中国古代税制（Tax system in ancient China）

中国古代税制（Tax system in ancient China） 中国古代税制(Tax system in ancient China) Introduction of the main tax system in ancient China Jingtianzhi System is the land system of Western Zhou dynasty. When the country constructs canals and roads, the land is divided into many "well" shaped squares, so it is called "mine field". The system of ownership of the land belonging to the state, which belongs to the king of Zhou, the so-called "all over the world, belongs to the king". King Zhou gave the land to the nobles at all levels so that they could enjoy it for generations. They have no right of ownership but are not allowed to transfer and trade. In order to give full play to the land fertility, the distribution system of regular "change soil and easy living" is set up. According to the field system of Western Zhou Dynasty exploitation of different objects, there are two different divisions, one is the "ten husband ditch", is a civilian in junior high school. The income should be turned over to the state in 1/10, as a tribute to exile, fu. The other is "nine husband as well, that the State Party in the land by the well shaped is divided into nine zones, in a region for the public field, Yuba district for private land granted eight points by eight Fu Gong Tian Fu; farming support all payment to the Lord, the harvest. The man died of death by returning to the field. The Ida system is the economic foundation of the slave state, and embodies the main part of the production relations of the slave society in china. It is closely linked with the patriarchal clan system and further developed in the Western Zhou dynasty. Initial tax Mu The initial tax Mu is the earliest record of levying land tax in our country. This kind of tax is mainly levied on goods. Lu Xuan Gong 15 years (594 BC), according to the official Lu past overturned taxes system, diverted "levy by acre". That is, regardless of the public land, private land, who owns land must pay land tax per mu. Private fields outside the mine began to pay taxes. This is the first time in three generations to recognize the legitimacy of private land, which is a big change. The implementation of the "initial tax Mu" reflects the change of the land system, is a historical progress. The emergence of "initial tax Mu" marks the beginning of the transformation from slavery tax to feudal system of taxation. Since then, countries have to follow the implementation of "early tax mu". To the Qin Shang Yang's reform, the abolition of the monarch (simply aristocratic bureaucrats), reward system enfeoffment Shiyi, and recognized through the sale of the land ownership. Rent modulation The rent system of Tang Dynasty was a summary of the material tax imposed by various dynasties in the Tang Dynasty before the Tang Dynasty in China for two thousand years. Such as "rent", according to the field to crops for the tax levied object, since the Xia Dynasty has long been. "Tune" the handicraft product is received by the tax levied, and the era of "cloth ray sign" belonging to the same class. "Tune" the name, has been found in the earlier edict that Emperor Mingdi of the Eastern Han dynasty. By the end of the Eastern Han Dynasty, Cao Cao officially levied the household tax. At that time, the burden of adjustment is 2 yuan per household silk, cotton 2 jin. As for the very form of rent "mediocre", the beginning period original labor force form, to the Tang Dynasty to levy real. Zuyongdiao system content is: Ding Nan every year to the country to pay rent to pay millet Ershi, called silk; two feet, or 32 cotton cloth two feet five feet, three Ma Jin, called the. Every year Ding service corvee twenty days, if not in service, every day lose three feet of cloth or silk three feet and seven inches in five points, called Yong, also called the "lost very mediocre". The bureaucratic nobles enjoy zuyongdiao privileges. Zuyongdiao system is based on the premise of the system implementation, This system provides each small farmers by one hundred acres of fields, so the national collection zuyongdiao only asked Ding, confiscation. The tax system of rent sharing is the integration of the tax system in the feudal society of our country in the early stage, and has some innovation, and the content is relatively systematic and complete. Therefore, it occupies an important position in the history of feudal tax system of our country. Two tax law The two tax law was implemented in the middle of the Tang Dynasty to replace the rent system. Since the Tang Kaiyuan (713-741) after the land equalization system was gradually abolished, the corresponding zuyongdiao is difficult to continue, further development of feudal land ownership, state revenue is greatly reduced. Tang Dezong built in the first year (780), adopted Prime Minister Yang Yan's proposal, began to change the two tax law. Two, the main contents of the tax law: first, the state according to the total amount of fiscal expenditure, the region in accordance with the amount allocated by the central to the local people. The indigenous households (local people) and guest households (foreign households) were incorporated into the living state and county household registration, in accordance with Ding Zhuang and property (mainly land) set the number of households, according to the cultivated land and the share of households with tax. The annual summer and autumn two summer June tax levy, limit Naqi, autumn November Naqi tax limit, so that the "two taxes" (also said that because of the divided into household tax and land tax two). The tax on households receiving money, according to the cultivated land tax levy to nano millet; Dali fourteen years (779) the number of cultivated fields, average apportion. The tax, taxes will reconcile factotum, Dante amount not waste. The no fixed abode businessman, state and county where 1/30 of the income tax in accordance with the. Zuyongdiao in population collects taxes for the standard principles for property, is the main principle of land collection standards of tax law, reflect the status of land possession changes, is a major change China ancient tax on. Two, in the early days of the tax law, the disordered tax system was consolidated, and the burden of taxation was enlarged, and the burden on the people was lightened to a certain extent. Later, the malpractice, taxation tends to be much. However, since the two versions adapted to the development of the landlord private ownership economy, the basic principles of the tax system were pursued by the feudal dynasties of later dynasties. All tax law The Tian Tian tax law is one of the main contents of Wang Anshi's political reform in Song dynasty. The Song Dynasty was poor and weak, repeated aggression. In order to ensure national fiscal revenue, need to solve the land tax burden is not to, so Wang Anshi Fang Tian measured land tax. "Tian" is the year in September by the county magistrate for the purpose of land, according to fertilizer as five barren, registered in the account books. The "average tax" is based on the result of "Tian Tian" and the number of fixed taxes. Where there is a name with the hidden field, leakage of land tax, should be corrected. This act is to publish tyrannical privacy leakage in order to increase the government's land tax, land tax revenue. After the survey, the land acreage, fertilizer grade land owner's name, and registered, and in accordance with the quality of the land is divided into five, is a tax level. In the survey area, the original farmers paying taxes to the government, how much to reduce some of the burden, and have more land to pay very much in line with the principle of equitable burden. Therefore, Marx called Wang Anshi "China's reformer in the Eleventh Century". Even the modern scholars commented: Qingmao law, Fang Tian is a modern tax law of state capitalism. A whip A whip, also known as "a series of law, the tax system is in the middle of Ming dynasty. The tax system is Fu and service were assigned to land expropriation, levied, according to the field calculation; service with artificial object collection, classified by Ding and collected by household two. The main content is a collection of objects and services. The tax system in the commodity economy is not developed at that time, is more reasonable. But in the middle of Ming Dynasty, the social and economic conditions changed. On the one hand, a large amount of land was rapidly concentrated in the hands of the landlords, and on the other hand, the commodity economy developed rapidly. So with the change of the social economic development and land management system, the law came into being. Wanli nine years (1581), Zhang Juzheng based on a survey of national land and ordered a nationwide implementation of a whip. The main contents are: all items including levy land tax, taxes and corvee, combined into a collection, to simplify the past; according to Ding, farmers collected force servants to break the silver collection, called Ding Yin, Ding Yin Tanru land tax levy. Note that the law is not to force all existing Tanru cess, only part of the "all Tanru; Silver syndrome", whether land or force are folding silver to pay service, and by the government as the servant. This is a major reform in the history of Taxation in China from the material tax to the monetary tax. At the beginning of the Qing Dynasty inherited the Ming Dynasty, continue to implement a whip. By the year of Yong Zheng, a major reform was carried out on this basis, with the introduction of "Mu Ding Mu" into practice". Cut into acres Tandingrumu, also known as the small one, is a major reform of the tax system of the Qing Dynasty based on "a whip" appeared on the. At the beginning of the Qing Dynasty inherited the law of taxation system in the Ming dynasty. But the implementation is not thorough enough and universal, and land is still two small silver items. With the further development of the annexation of land, no land, poor Ding Ding Ding is more and more, according to the collection of Ding Yin in this case, poor farmers will be unable to bear, which not only makes the national tax loss guarantee, but also because of fear of farmers migration, hidden accounts such as tax exile cause serious social problems. In this case, some areas have appeared in the late Ming and early Qing Dynasty "Ding, Ding Yu was sent to" tax reform. Later, the Qing government also began to reform the tax system reform, basically divided into two steps: one is the Kangxi fifty-one years (1712) the Qing government regulations to Kangxi fifty years of population as a fixed number of Ding tax, after a new addition, no additional tax. Because of the small silver volume is fixed, the burden of farmers is relatively reduced, thus reducing the poor escape, to ensure that the country's fiscal revenue, but also created favorable conditions for the day after the tan Ding Ru mu. The second step is the implementation of the small one. This method was first tried in 55 years (1716) in Guangdong, Sichuan and other provinces in. These provinces will be incorporated into the Ding Yin tax, levy a "small money", then gradually spread in some areas. The emperor Yong Zheng and Emperor Kangxi began to continue to complete the tax system reform. Yong Zheng first year of, 1723, Emperor Yong Zheng ordered the beginning of two years in the provinces, widely introduced in the provinces of Ding mu. Tandingrumu is the continuation and development of the law, a thorough. It was the end of double taxation standard called mu China history, make unified tax. Since the reform, the original independent tax has not existed, with Ding, Tian Tian more tax, less tax less, no field and no tax, so as to adjust the distribution of interests between countries, landlords and farmers of the three, eliminate "the rich have little Ding; crisscross footpaths between fields, poor upright cone. Many" anti unfair tax burden of corvee.