The evolution of China s feudal tax law

1. Classified by tax:

The tax system with the number of people as the main basis of taxation includes: household system, rent regulation, rent regulation;

The tax system based on land and property is mainly taxed: the initial tax per mu, the decline of the land, the two tax laws, the average tax law of square fields, the whip law, and the land and silver.

The system of taxation of money: the conscription law, a whip law, and the apportionment of the mu;

2. Understanding the ancient Chinese tax system.

The main trends in the evolution of the taxation system in feudal society are as follows: (1) With the gradual relaxation of the personal control of the peasants by the feudal rulers, the taxation standard gradually changed from the main person to the land, with the two tax laws of the Tang Dynasty as the main symbol. (2) With the development of the feudal economy, mainly the development of the commodity economy, the taxation gradually changed from being mainly based on goods to mainly on money, and the whip law of the Ming Dynasty was the main symbol.

3) The types of tax collection changed from complicated to simple, marked by a whip law in the Ming Dynasty. (4) The time of taxation has gradually developed from irregular time to basic time, marked by the two tax laws. (5) The peasants have developed from having to serve a certain period of conscription and military service to being able to pay for silk on behalf of the peasants"Yong"for the flag.

6) With the development of the commodity economy, the commodity tax has gradually increased.

How to look at the feudal rulers' alleviation of tax exploitation of peasants: Feudal rulers relatively reduced their tax exploitation of peasants in a certain historical period.

Finish. Consolidating feudal rule, but also referring to the gods for.

Finish. Exploitation will be exacerbated in the future. Generally speaking, at the beginning of the establishment of a new dynasty, due to the heavy blow of the peasant uprising or the destruction of the long-term war, the society was relatively poor, and the ruler absorbed the teachings of the previous dynasty and adopted some more soothing policies to reduce the oppression and exploitation of the working people to a certain extent, so as to restore and develop the social economy.

Once the social economy is restored and wealth increases, the ruling class will re-intensify its exploitation of the people.

Juntian system: In October of the ninth year of Taihe of the Northern Wei Dynasty (485 AD), Emperor Xiaowen of the Northern Wei Dynasty implemented the Juntian system. The purpose of the equalization system is to reintegrate the free labor force with the land, and to expand the number of yeoman farmers and the tax area.

It is divided into three parts, one of which is to grant the land to farmers in the field. Only grains can be planted in the open field, no trees are allowed, no trade is allowed, and farmers must return to the government when they reach the age of 70 or die; The second is that the man who is granted the field for the first time will be given another 20 acres of land as a inheritance and can own it for life; The third is to give the newly relocated peasants one mu for every three families and one mu for every five slaves. Rent Adjustment Method:

In April of the seventh year of Wude in the Tang Dynasty (624 AD), in order to restore and develop the social economy and ensure the tax revenue, the "Rent Adjustment Law" was promulgated, and the "tax according to Ding" was implemented, that is, the tax was levied on the people of the same amount, so as to protect the tax income. A whip method: It was first proposed by Gui Cao, a scholar of the Ming Dynasty Cabinet University, in the ninth year of Jiajing (1530 AD).

Its main contents are: to unify the various items of taxation and levy in various states and counties, and to collect them all into one item; The errand service was merged, and the service was returned to the land, and the previous method of assigning service according to the household was changed to the method of assigning service according to the land or grain; In addition to the grain necessary by the state to pay in kind, the rest of the money is converted into silver taels to pay, and the people are changed to the official settlement, and the silver is handed over to the government, and the money is spent by ** for the purchase of grain or hired labor. Spread into acres:

This system was implemented during the Yongzheng period of the Qing Dynasty, and it was the last reform of the agricultural tax system of the feudal dynasty. The main contents are: the land possession and the amount of occupation as the basis for tax collection; If there is more field, there will be more ding, and if there is less field, there will be less ding; The privilege of the gentry landlords to be exempted from the silver was abolished, so as to equalize the payment of taxes and reduce the burden on the yeoman peasants and the landless poor in general.

Remember to adopt it.

Spring and Autumn Lu State - the beginning of the initial tax mu, the beginning of China's tax system;

Northern Wei Dynasty, Sui Dynasty - rent modulation;

In the early Tang Dynasty, the rent was adjusted, the grain was called rent, and the adjustment was silk, cotton or cloth, and linen, and silk or cloth was called Yong. To a certain extent, the burden on farmers has been reduced;

Zhongtang - Two tax laws. Taxes are paid in summer and autumn, and the tax is changed from being levied on the basis of Ding to being taxed on the basis of acres and assets. The method of taxation was changed, and the tax was collected mainly on the basis of land and property, so that the feudal state's personal control over the peasants was somewhat relaxed.

Song - Wang Anshi changed the law: conscription law (by ** hired people to serve), Fangtian tax law (clear the land, prevent tax evasion).

Ming Dynasty - Zhang Juzheng implemented a whip law. Taxes, labor, and miscellaneous taxes were combined into one, and all of them were paid in silver, and they were assessed according to the number of dings and field grain. The simplification of the collection items and procedures is conducive to preventing powerful officials from hiding land and evading taxes, and to a certain extent reducing the burden on peasants.

The silver depreciation system reflects the development of the commodity economy and the weakening of the personal dependence of the peasants, and plays a positive role in promoting the generation of money and land rent and the commercialization of some agricultural products.

Qing Dynasty - Kangxi implemented "breeding people will never be endowed", and Yongzheng implemented the practice of apportioning Ding into mu and land Ding silver.

China's taxation began in the Xia Dynasty, "the Xia Hou clan fifty and tribute". That is, 50 acres of land is taken as the unit of measurement, and one-tenth of the average land is taken as a tribute to the state.

The Western Zhou Dynasty implemented the well field system, and the land was distributed to nobles at all levels, but they only had the right to enjoy and had no ownership, so they were not allowed to be transferred and sold. The state divides the land in Fangli into nine districts according to the shape of a tic-tac-toe, with the first district being public land and the remaining eight districts being private land and being granted eight husbands; The public land was cultivated with the help of eight husbands, and the harvest was handed over to the lord.

During the Spring and Autumn Period and the Warring States Period, the State of Lu implemented the "initial tax per mu", regardless of public land and private land, and all those who occupied the land must pay land tax per mu. The initial tax per mu is the first major reform of China's ancient tax system, which abolished the system of forced labor rent based on labor and established the system of rent in kind based on the number of acres of land.

In addition to collecting rent according to the land, Qin also talked about household tax, which is the so-called oral tax, that is, the poll tax.