What was the tax system of the Tang Dynasty and what were the tax systems of the Tang Dynasty

The Juntian Decree promulgated at the beginning of the Tang Dynasty stipulates that Ding men (21 years old Ding men) and middle-aged men over 18 years old shall each receive 100 mu of land, of which 80 mu shall be divided into fields and 20 mu shall be Yongye fields. He was obliged to pay taxes and serve as a servant.

In the seventh year of Wude (624), he promulgated the "Rent Adjustment Law, stipulating: every Ding shall pay rent to the state every year and two stones;

Tune with the native place, pay silk (or silk,) two zhang every year, three taels of cotton; Where cotton is not produced, that is, Nabu is two feet and five feet, and hemp is three catties. In addition, each ding is required to serve twenty days of conscription each year, and two days in leap months; If there is no forced labor, then the silk or cloth is replaced, which is equivalent to three feet of silk or three feet seven inches and five minutes of cloth every day, which is called Yong.

Additional system of taxation.

If ** additional service, add 25 days, exempt; For an additional 30 days, the rent is completely exempted. The maximum number of additional days per year shall not exceed thirty days. The Rent Adjustment Law also stipulates that according to the severity of the disaster, the specific measures for reducing or reducing the rent adjustment are in the middle of the Tang Dynasty, facing the Anshi Rebellion.

since the financial scarcity and the sharp class struggle.

The ruler set out to put the financial system in order.

Tang Dezong. In the first year of Jianzhong (780), Prime Minister Yang Yan.

Two tax laws were enacted.

The implementation of the two tax laws is land annexation.

The reflection of land tenure in the taxation system has been changed. After the Anshi Rebellion, the people's fields were "mostly annexed by wealthy families and officials" ("Tang Hui Yao", vol. 85), and the rent-yong adjustment method based on Ding households was no longer applicable. The two taxation laws have changed from taxation according to per capita to taxation according to property, which reflects the law of development of taxation.

At the same time, it combined all kinds of taxes and collected them in summer and autumn, simplifying the tax system, so the Song, Yuan, Ming and Qing dynasties all adopted them.

The Two Taxation Law The Two Taxation Law was a tax system implemented in the middle of the Tang Dynasty to replace the regulation of rent. After the reign of Emperor Xuanzong of the Tang Dynasty (713-741), the system of equalizing land was gradually abolished, and the corresponding rent adjustment was also unsustainable, the feudal large land ownership system was further developed, and the state fiscal revenue was greatly reduced. In the first year of the establishment of Tang Dezong (780), at the suggestion of Prime Minister Yang Yan, the two tax laws were changed.

The main contents of the two tax laws: The state sets the total tax amount according to the fiscal expenditure, and all localities collect it from the local people according to the amount allocated by the government. Indigenous households (locals) and guest households (non-resident households) are included in the household registration of the prefecture and county where they currently reside, and the tax amount is apportioned according to the area of cultivated land and the level of households.

It is levied twice a year in summer and autumn, the summer tax is limited to June, and the autumn tax is limited to November, so it is called "two taxes" (there is also a saying that it is divided into two types of household tax and local tax). The two taxes are paid according to the households, etc., according to the area of the cultivated field nano millet; The tax per mu is based on the number of cultivated fields in the fourteenth year of the Great Calendar (779), and is apportioned equally. Rent and miscellaneous taxes are all saved, but Dante's amount is not wasted.

Merchants who do not have a permanent residence are taxed at the rate of one-thirtieth of their income in the state or county where they live. The principle of changing the two tax laws from the principle of taking the number of people as the standard for tax collection and taxation to the principle of taking property, mainly land, as the standard for tax collection is a reflection of the change in land ownership and a major change in the tax system in ancient China. In the early days of the implementation of the two tax laws, the disorderly tax system was unified, the scope of tax burden was expanded, and the people's burden was lightened to a certain extent.

Later, there were many drawbacks, and the levy tended to be harsh. However, due to the adaptation of these two theories to the development of the landlord private ownership economy, the basic principles of the tax system were pursued by successive feudal dynasties.

<> Land rent: The land rent system in the Tang Dynasty was divided into two types: farmland rent and urban rent. Farmland rent is a tax paid by the landowner to **, accounting for more than 70% of the total income. Urban rent is a tax paid by the townspeople to **, mainly from commerce and handicrafts.

Agricultural tax: The agricultural tax in the Tang Dynasty was divided into two types: land tax and money tax. The field tax is collected according to the area and harvest of the farmland, accounting for about 20% of the total income.

The money is a tax collected according to the area of farmland and the variety of crops planted, accounting for about 10% of the total income.

Tribute: Tribute refers to the tax paid by ethnic minorities to **, mainly for the purchase of ** and equipment.

Tariffs: Tariffs in the Tang Dynasty were mainly taxes collected from the import and export of goods.

Other taxes: The Tang Dynasty also had many other taxes, such as the horse tax, the copper coin tax, the tobacco tax, etc.

In general, the Tang Dynasty's tax system was relatively complex, mainly including land rent, agricultural tax, tribute, customs duties, and other taxes.

The changes in the tax system of the Tang Dynasty show that with the progress of history, the feudal state's personal control over the peasants was relaxed; The use of silver to collect taxes is a corresponding reflection of the active commodity economy in feudal society. At the beginning of the Tang Dynasty, households followed the system of the Sui Dynasty, and at the beginning of Wude, the third-class household system was practiced. In April of the seventh year of Wude (624), the Tang Dynasty promulgated the Juntian Decree and the Rent Yong Adjustment.

In the first year of the establishment of Emperor Dezong (780), the financial system of the Tang Dynasty was changed from the rent adjustment method to the two tax laws.

The Evolution of the Servitude System in Ancient China:

1. During the Spring and Autumn Period, Guan Zhong carried out reforms in the Qi State and implemented the "decline of the land"; In 594 B.C., the state of Lu implemented the "initial tax per mu".

2. The management of the people by the Han Dynasty and the Han Dynasty implemented the "household system".

3. The Western Jin Dynasty implemented the "land occupation method", and the Northern Wei Dynasty implemented the "rent regulation".

4. On the basis of the Sui Dynasty, the Tang Dynasty reformed the enslavement system with the idea of lightly repaying and valuing the poor, and implemented the "regulation of rent".

In the same year, Tang Dezong accepted the suggestion of Prime Minister Yang Yan and implemented the two-tax law.

6. The Northern Song Dynasty implemented the conscription law and the Fangtian tax law.

In the year, Zhang Juzheng, the first assistant of the Ming Dynasty cabinet, in view of the heavy enslavement and the historical lessons of the peasants taking risks, reformed the enslavement system, and ordered the implementation of a whip law in the whole country. During the reign of Emperor Yongzheng, he also implemented the method of "apportioning the mu of the people", and the tax was evenly distributed into the field endowment, and the silver of the land was collected.

During the Tang Dynasty, the rent and taxation laws were adopted to manage the people in this way.

In the early Tang Dynasty, the tax amount was relatively light, especially the method of "losing the mediocrity and replacing the service", so that the peasants had the opportunity to recuperate, which somewhat increased the peasants' enthusiasm for production and took advantage of the economic prosperity in the early Tang Dynasty.

Rent, that is, the peasants pay grain to ** as a field tax; Tune, that is, farmers pay local specialties to **, generally referring to silk and so on; Yong, that is, the peasants serve labor instead of paying for the goods, and the so-called "losing labor instead of Yong" is difficult.

After the establishment of the Tang Dynasty, the implementation of the rent adjustment system was still the continuation and development of the rent adjustment system in the Sui Dynasty of the Northern Dynasty. Tang Wude's decree stipulates that the rent adjustment is "two stones per ding, two zhang of silk, and three taels of cotton, and no horizontal adjustment shall be allowed except for it". Forced labor is "twenty years of service."

If you don't serve, you will be charged with a servant, three feet a day." "Zizhi Tongjian" said: "In the early Tang Dynasty, the law of endowment was said to be rent-mediocre, and if there was land, there would be rent, if there was a body, there would be a mediocre, and if there was a household, there would be a tune.

It can be seen that the rent adjustment is a "people-oriented" system, which is based on the state's effective control over land, the body and household registration.

In the early Tang Dynasty, the system of servitude was reformed with the idea of light taxation and thin endowment, and the regulation of rent and yong was implemented. It reads as follows:

Adult men pay a certain amount of grain to the government every year, called "rent"; Pay a certain amount of silk and cloth, called "tune"; During the period of conscription, those who do not go to serve can be paid silk or cloth for service, which is called "Yong". There was no longer an age limit for the Yong of the Tang Dynasty.

The peasants' production time is relatively high, and the burden of servitude is relatively light, so that many wastelands are reclaimed; ** The tax revenue has been secured, and the government military system has also been consolidated. All these have made the country rich and strong.

Reform of the two tax laws.

The two taxation laws of the Tang Dynasty were a major reform of the tax system of China's feudal society, which was characterized by (only based on assets, not on the body).

China's taxation began in the Xia Dynasty, and the history contains: "Since Yu, in the summer, the tribute is prepared." ”

Mencius Teng Wengong also contains:"Xia Hou's fifty and tribute"。These accounts show that after the establishment of the slave state in China, the state-owned tax system was established in a timely manner in the form of law.

It is levied in summer and autumn, and the tax is collected in a package.

The tax system of the Tang Dynasty was:Two tax lawsThe "Two Taxation Law" is a tax system in the Tang Dynasty, which was proposed by Yang Yan, the prime minister of the Tang Dezong period, and is called the "Two Taxation Law" because it is levied in summer and autumn.

The "Two Taxation Laws" was officially promulgated and implemented in 780 AD. Its emergence changed the tax system based on people since the Warring States Period, which made the ancient tax system change from "tax people" to "tax people", and at the same time, the principle of control of private land ownership by feudal countries gradually changed to non-intervention or less intervention.