The problem of spreading into acres? What does it mean to spread into acres?

The per capita tax has a long history in China, and adult men, whether rich or poor, are required to pay the per capita tax. Yongzheng implemented the reform, the per capita tax into the mu of land, according to the number of acres, the number of taxes; Those who have more land will receive more, those who have less land will receive less, and those who have no land will not pay, which is called "apportioning into the mu", and the poll tax has been abolished in one fell swoop.

If Wang San's father and son jointly cultivated 12 acres of land from the landlord Li Yuanwai's family, and their own family had no land, Wang San's father and son only had to pay 12 acres of land rent to Li Yuanwai and did not pay taxes.

If the 12 acres of land belong to Wang San's own family, Wang San's father and son must pay taxes according to the method of "apportioning the land into the mu".

The collection of Ding Yin into the field tax abolished the previous "poll tax", so that the landless peasants and other laborers were freed from the burden of Ding labor for thousands of years; The increased tax burden on landlords also limited or eased land annexation to a certain extent; The burden on landless peasants is relatively light. At the same time, the control of household registration was also relaxed, so that farmers and craftsmen could move freely and sell their labor. It is conducive to arousing the production enthusiasm of the vast number of peasants and other laborers and promoting the progress of social production.

In the Ming Dynasty, a whip law was implemented, and the Qing Dynasty continued to implement it, and part of the Ding silver was levied on the acres of land, and part of the Ding silver was levied according to the per person. In the Qianlong period, it was passed through the whole country, and after the land was apportioned into the mu, the land was united, and the Ding Yin and Tian Fu were unified with the land and mu as the tax object, which simplified the tax and collection procedures.

372 Spread into acres, known as good law and beautiful politics.

Spread into acresIt refers to the unified inclusion of Ding Yin in the collection of Tian Fu, which was a reform measure during the Qing Dynasty. Ding Yin is taxed according to people, but the ancient science and technology are not developed, and the population is statistically inconvenient, so it will bring inconvenience to taxation, while the acres of land are easy to count, and they are more suitable as the basis for taxation under specific historical conditions.

Spread into the mu, also known as spread into the ground.

The unity of the land and the Ding, the Chinese feudal society.

An important reform of the later enslavement system was a tax system in which the Qing Dynasty incorporated the Ding Yin into the Tian Fu, marking the abolition of the poll tax (Ding tax) that had been implemented in China for more than 2,000 years.

It was the Kangxi Emperor.

Breed people and never give them more"further reform and development of policies. It began to be implemented during the Yongzheng period. The implementation of this system has lightened the economic burden of landless and landless peasants and promoted population growth.

Laborers have greater freedom in life, which is conducive to social and economic development. The simplification of the tax rules reduces the possibility of arbitrary tax increases by the government.

The implementation of the spread into acres directly leads to the Chinese population.

The population exceeded 100 million in the sixth year of Qianlong (1740 AD) and exceeded 300 million in the 57th year of Qianlong (1792 AD).

In the fourteenth year of Daoguang (1834 AD), the country's population exceeded 400 million, accounting for the world's population.

More than 40% (the world's population was 1 billion in 1830), laying the foundation of a large Chinese population.

It was proposed by Huang Bing, the governor of Shandong during the Yongzheng period, to spread the Ding silver into the field and levy the tax according to the mu.

It was Shang Ying who put forward it, and this policy at that time was also relatively progressive and very good for the peasants.

This policy was proposed by Li Weijun, then the governor of Zhili at that time, and was popularized and implemented by Emperor Yongzheng throughout the country, reducing the burden of the landless people.

In the middle of the Qing Dynasty, land was annexed.

The situation began to become serious again, and it began to threaten the very foundations of the country. Fifty years of Kangxi, Emperor Kangxi.

It was announced that the total number of poll taxes would be fixed on the basis of Kangxi's 50 years and would never be increased.

The poll tax is a growth tax, as long as the population is growing, then the total tax revenue has been growing, and the land in the country is basically fixed, so in the early dynasties, the land tax was far less attractive than the poll tax. However, after the 50-year policy of Kangxi came out, the poll tax was far less attractive than the land tax. Since the tax burden.

It is fixed forever, and the land is basically fixed, so of course it should be taxed according to the land, after all, there is far more wealth in land than in the landless, and all emperors know this very well.

Kangxi died and succeeded to the throne of Emperor Yongzheng.

On September 22 of the first year of Yongzheng, the Qing Dynasty opened the curtain of political reform, Emperor Yongzheng.

Take the lead in person, break through many obstacles, and implement the "spread into the acre."

policy. First, let's take a look at the content of the paving into the acres:

1. The Ding silver was spread into the field and collected, and the previous "poll tax" was abolished.

2. Loosen the control of household registration, so that farmers and craftsmen can move freely and sell their labor.

3. In all provinces and localities, find out how much land is per mu and share the tax per mu.

4. Those who send more than one will have more land, and those who send less will also have land.

Yongzheng's policy of apportioning land to mu is beneficial to the poor and unfavorable to the landlords, and is a major reform in the history of taxation in China. This policy abolished the poll tax that had lasted for more than 2,000 years in China, and the entire empire began to tax according to the amount of land held, greatly alleviating the gap between the rich and the poor, and alleviating the contradictions between man and land and society.

Unleashing social vitality and promoting social and economic development is indeed a great political system.

Innovation is a good policy for the benefit of the country and the people.

After the implementation of this policy, the Qing Dynasty's national inventory of silver and silver surged, changing the situation of the deficit of the treasury in the last years of Kangxi, and the population surged, which was the most powerful impetus for the emergence of the prosperous situation of Kangqian, which had to be attributed to the Yongzheng Emperor.

It will affect the development of the imperial court, promote the development of agriculture, increase the income of farmers, reduce the burden of farmers, reduce taxes on farmers, and make life easier for farmers.

It improved the economy at that time, solved the problem of the deficit of the national treasury, and allowed the country to develop well. It has mobilized the enthusiasm of the peasants and stimulated the vitality of the society.

It promotes the enthusiasm of farmers for farming; It has promoted the development of China's agriculture; Let everyone farm voluntarily; improved the treatment of farmers; It inspires people's desire to create a better life.

Background: First, the early Qing Dynasty still used a whip method of the Ming Dynasty, but due to the increase in the number of landlords hiding people and displaced people, it was difficult to obtain an accurate inventory of land and population. Second, due to the increasing land annexation and population growth, Ding Li's shouting of silver has become a heavy burden for the peasants.

In order to ensure a stable tax amount, ease class contradictions, and determine the number of people, the Qing Dynasty ordered the abolition of a whip law and the implementation of a nationwide apportionment of land to the mu.

Content: The implementation of the apportionment into the mu is divided into two steps: the first step, the Qing ** in the 51st year of the Kangxi Dynasty ordered, according to the Kangxi 50 years of the national Ding tax amount shall be taxed, and the number of people will be increased in the future, and the additional tax amount will not be increased, which makes the annual Ding tax have a fixed amount.

However, this limb head field no longer increases Ding Yin, not cancels Ding Yin.

The second step is to implement the apportionment into the mu, the so-called apportionment into the mu, that is, the fixed Ding silver, apportioned to the acres of land for collection, no longer to the person as a symbolic tax.

The specific method is to apportionment the Ding silver that should have been paid by each province to each prefecture and county, and the land tax will be apportioned to a certain amount of Ding Yin, which is called the "Di Ding system".

At the same time, other taxes such as banjiang silver and city ding silver are also apportioned to the acres of land and collected.

At this point, the tax reform that had lasted for nearly half a century was completed.

Significance: It has completely changed the dual tax system based on people and land in China, and replaced it with a single land tax system, and its implementation has great significance: first, the apportionment into the mu and the integration of land and land have reduced the burden of landless and landless farmers; Second, after the implementation of the apportionment of the land per mu, the tax will no longer be levied on the per person, which means that the state has relaxed its personal control over the peasants, and the peasants no longer have to be subject to the strict household registration system when they move and change jobs, and they can enter the cities and mines and become wage laborers, which is conducive to the germination of capitalism; The urban handicraftsmen no longer have the burden of Ding Yin, which is conducive to the development of industry and commerce; Third, since the peasants no longer have to worry about the increased burden caused by population growth, they no longer have to hide the population, which is of very positive significance to the growth and reunification of China's population.

In the Tang and Song dynasties, there were two tax laws, and in a whip law in the Ming Dynasty, part of the Ding tax (poll tax) was apportioned into the field tax, and the apportionment of the Ding into the mu was to cancel the poll tax and completely apportioned it into the field tax. Zhang Juzheng's 'one whip' method provides a reference for Yongzheng's implementation of apportionment into mu.

Zhang Juzheng of the Ming Dynasty reformed, with the state and county as the unit, the field tax, labor, the silver on behalf of the service and a variety of miscellaneous taxes of the showdown, all converted into silver taels, according to a certain proportion, into a total number, and then according to the number of acres of land in the county of the state, the landowner was levied, at this time there was still the land and the people to bear the burden (part of the tax into the acres, not all).

In this case, the local tyrants colluded with the government to transfer the heavy burden to the peasant households, and the peasant households in order to evade taxes, less household registration, the actual situation is that the tax is not guaranteed.

At the end of the Ming Dynasty and the beginning of the Qing Dynasty, in fact, many people found that this system was unreasonable, and there were reforms in the prefectures and counties, such as Chenggu County in the eighth year of Chongzhen, and Nanzheng County in the thirteenth year of Shunzhi have implemented a new law similar to the apportionment into the mu.

In the fifty-first year of Kangxi, he found that the population increased, Ding Yin increased, but the fields did not increase, and the people did not report the actual population, so in order to reduce the burden of the people, Kangxi decided to "breed people and never give them more"! In this way, the Ding tax (poll tax) was fixed, and the Ding tax was reduced (there are many people, but the Ding tax is not much, and the Ding tax for each person is relatively reduced), and it also brings the problem of Ding tax calculation, which provides an opportunity for Yongzheng to implement the policy of apportioning Ding into mu.

The implementation of the apportionment into the mu has reduced the frequent establishment of the population, but in fact the exact number of the population is still not available (and it is now), reducing the escape of the poor population to evade the Ding tax, which is conducive to tax revenue and clarification of the rule of officials (to a certain extent, it has reduced the collusion between ** and the rich).

This method harms the rich and the poor, reduces the gap between the rich and the poor, and is conducive to social stability at the same time, and the tax is also guaranteed, so it is a policy that benefits the country and the people!

Spreading the land into the mu means changing the original tax according to the population to the tax according to the number of acres of land. This will make it fairer for the rich to pay more taxes and the poor to pay less.

It was to spread the Ding silver into the field and collect it, and the previous poll tax was abolished, so it was very beneficial to the landless peasants.

Apportionment into mu means that the poll tax is evenly distributed to the land, and only the land tax will be collected in the future, and the breeder will never be attached.