What were the changes in China s land tax system from the pre Qin to the Qin and Han dynasties?

For a long time, ancient China implemented a tax system based on land tax (including household tax and Ding tax attached to land), supplemented by commercial tax (including customs duties and municipal tax). This tax system was initially formed in the Western Zhou Dynasty and the Spring and Autumn Period and the Warring States Period; The Qin and Han dynasties have gradually become complete; During the Wei, Jin, Northern and Southern Dynasties and Sui and Tang dynasties, they were constantly reformed and improved on the basis of Juntian. In the Song, Yuan, Ming and Qing dynasties, with the destruction of the uniform land system, the wind of land annexation became more and more prosperous, on the basis of constantly clearing the acres of land and sorting out the cadastre, the combined collection of land, household and Ding taxes was gradually realized, and the collection system of commercial tax and salt, tea, wine and other goods tax was strengthened, so that the commercial tax and the tax on goods became an important part of the national fiscal revenue at the end of China's feudal period.

The reasons for the evolution of the ancient Chinese taxation system are as follows:

1. Tax mu at the beginning of the Spring and Autumn Period: From the end of the Spring and Autumn Period, the "land and decline levy" of the Qi State and the Lu State began to implement the "initial tax mu".

2. During the Warring States Qin and Han dynasties, the Shang Dynasty changed the law, the private ownership of landlord land was established, and aristocratic landlords, military landlords and merchant landlords appeared one after another.

2. The Wang Tian system (Wang Mang period), the land of the whole country was renamed "Wang Tian", which was owned by the state and free buying and selling was prohibited.

3. During the Eastern Han Dynasty, Wei, Jin, Southern and Northern Dynasties: the Jiupin Zhongzheng system fully developed the land ownership system of the Shi clan gate lord landlord characterized by the economy of the big landlord's manor.

4. The tuntian system (Cao Wei period), a land system in which the state used coercive means to require soldiers or peasants to cultivate wasteland, produce military rations, or levy field rents.

5. The period of the five dynasties of the Sui and Tang dynasties. The landlord land ownership system of the gate lord clan was transformed into an economy characterized by a pure tenant relationship between the common landlords and landlords.

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The well-field system is the state-owned system of land in China's slave society, and it is the basic form of the social and economic foundation of slaves. The Jingtian system, which flourished in the Shang Dynasty, flourished in the Western Zhou Dynasty, and collapsed in the Spring and Autumn Period. During the Spring and Autumn Period and the Warring States Period, due to the use of iron tools and the gradual spread of cattle farming, a large amount of wasteland was reclaimed, and many private fields other than public fields under the well field system appeared.

The owners of the private land controlled the products of the private fields and did not pay them to the monarch, and the exploitation of the cultivators was changed, that is, after the laborers handed over most of the product, they could keep a part of the product.

Summary. Hello, dear, the reasons for the evolution of the ancient Chinese taxation system are: (1) the development of productive forces and social economy; (2) land annexation is serious and social contradictions are intensifying; (3) Stabilize the country's finances and adjust policies.

What is the reason for the evolution of the tax system in ancient China?

Hello, dear, the reasons for the evolution of the ancient Chinese taxation system are: (1) the development of productive forces and social economy; (2) land annexation is serious and social contradictions are intensifying; (3) Stabilize the country's finances and adjust policies.

Summary of the Evolution of the Ancient Chinese Taxation System 1The gradual change of taxation standards from the main per capita to the main focus on land property (marked by the two taxation laws), until the abolition of the poll tax (marked by the apportionment of the land into the mu) reflects the lax personal control of the peasants by the feudal state. 2.

The peasants gradually developed from having to serve as a servant to a substitute for silk (marked by "yong"). 3.the shift from a predominantly physical to a monetary predominantly taxation (marked by a whip law); It reflects the development of the commodity economy in feudal society.

4.The time of taxation has gradually developed from irregular to basic time (marked by the two tax laws). 5.

The types of taxes gradually evolved from complex and multiple, to simplified and single (marked by a whip law).

Xia Dynasty. Dominated by agriculture and handicrafts, the land was in the hands of the nobles of the various tribes. These practitioners consist mainly of beauties, commoners, and slaves.

Scoopers and commoners had to pay tribute to the nobles, and the harvest of slaves belonged to the nobles. The various tribes also paid regular tribute to the Xia king. Shang Dynasty.

Basically inherited the rule of the Xia Dynasty. However, this period was the heyday of handicrafts and manufacturing (bronzes), which greatly increased the level of production. The royal revenue came from the tributes paid by the tribes.

<> in the Zhou Dynasty. There were several vassal states.

They each administer their own territory. During this period, the vassal states began to practice"The well field system divides the land of the automatic domain into several equal plots of land, which are allocated to the common people for cultivation, and except for a small amount of income, the rest of the income goes to the vassal states. During the war, the grain from these wells was also consigned as military rations.

Handicrafts and commerce were completely controlled by the state, and handicrafts were managed by the merchants, who had to approve a large number of trades by the merchants. The dukes also had to pay regular duels to the king of Zhou.

chamber tribute. By the end of the Spring and Autumn period, the vassal states were becoming more and more powerful. They no longer even paid tribute to the king of Zhou, and all the state income went into their own pockets.

The treasury was empty, the royal city shrank, and the royal family gradually declined. Under this system, the ruler doesn't care how much you harvest, but only taxes the prescribed amount. If natural and man-made disasters reduce the yield of the land, the owner of the land will be unlucky.

The lane is not good enough to hand over all the grain, and it is still not enough to pay taxes. In order to tax more fairly, the rulers of the time created a system called"bucket", which later evolved into a unit of measurement.

During the Xia Dynasty, the state taxation system was still in its infancy and was not complicated. And after the Shang Dynasty, it was created more creatively"Ida system"method of taxation. The so-called Ida system is to divide a piece of land into nine pieces and write on it"wells"Word.

Eight of them were sown by each of the eight families, and the harvest was their own. The last piece of land belongs to the state and is cultivated by eight families. Then, the results of the cultivation go directly to the state.

With the advent of the well field system, China's tax system has taken a big step forward. from the original fixed agricultural tax.

It became a proportional tax.

The hereditary system of the Xia Dynasty, the Western Zhou Dynasty sub-feudal system, the Wuwang Jianli Western Zhou, in order to carry out effective rule, the implementation of the sub-division system, the Western Zhou patriarchal legal system, the social hierarchy maintained by blood relations, the system of consolidating the national system, the Qin Dynasty's ** centralized system, the Spring and Autumn Period's early tax mother, this is the beginning of the system, the Western Han Dynasty, the implementation of the policy of recuperation, the Northern Wei Dynasty, rent modulation, the first sugar, the implementation of the rent Yong adjustment method, the Song Dynasty, Wang Anshi implemented the conscription law, the Ming Dynasty, the craftsman camp system stipulated.

The land in the Xia period is in the hands of the nobles, and the harvest obtained by the efforts will be attributed to the nobles, and some other private deductions or common people need to pay tribute to the nobles, and there is a well field system in the Zhou Dynasty, which can distribute the land to the common people, and the people get less income, and the others are owned by the vassal states, and they also need to pay a certain amount of taxes to the vassal states every year.

The taxation method of the well field system was created, and a piece of land was divided into 9 plots, of which 8 plots were sown by each family, and the harvested part belonged to themselves, and the last piece of land belonged to the state, and there were public and private fields, and the peasants of the commune could receive their own land through their own formula.

This includes some tax collection and taxation, as well as some peasant farming issues, because many things need to be actively resolved.

Hello, I am glad to answer for you, dear, the reason for the evolution of the ancient Chinese tax system is the political, economic and cultural reasons of different periods! The tax system has always been firmly linked to the land, and China has been an agricultural power since ancient times. Agricultural civilization affects the country's economy and system, and the rulers of the Nazha Dynasty will inevitably optimize the tax system in order to better consolidate their rule.

At the end of the Spring and Autumn Period, the reform of the Guan Zhong of the Qi State proposed the "decline of the land", and the implementation of the "initial tax per mu" in the Lu State, which began to recognize the private ownership of land, and opened a precedent for the collection of land tax, which promoted the transformation of society and the development of Laying. During the Qin and Han dynasties, the state began to incorporate peasants into the household registration and began to collect taxes according to the household registration, which was historically called "household registration and people", and the burden of the people was extremely heavy during this period, in addition to the necessary land rent, there were also poll taxes, conscription and military service.