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1 Fiscal affairs of the Qin and Han empires.
During the Qin and Han dynasties, the first poll tax was levied on adults. Created in Shang Ying. This kind of poll tax, which was levied as a military levy, was also called a mouth tax in the Qin period.
In the fourth year of the Han Dynasty (203 BC), Liu Bang, the ancestor of the Han Dynasty, ordered that the people should give money from the age of fifteen to fifty-six, and each person would be counted as one hundred and twenty yuan, which was calculated for the purpose of calculating the fu (also known as oral calculation in the Eastern Han Dynasty), and it became customized.
In the Han Dynasty, a household survey was conducted in August every year, which was called "case ratio", that is, the tax was levied at this time, so it was called "August counting". The calculation of the endowment is a major item in the financial revenue of the Han Dynasty, which is managed by the big farmers, and it is still the nature of military endowment. Emperor Yuan's letter to Gongyu advocated postponing the age of calculation from fifteen to twenty years old, but it was not accepted.
Except for Emperor Zhao's time when the price of grain was too cheap and hurt the peasants, there were two special edicts that temporarily used corn to replace money, there were almost no exceptions. The amount of the calculation is occasionally reduced due to special circumstances, such as Emperor Wen was reduced to 40 yuan, in the second year of Emperor Xuan Ganlu (52 BC), the people were temporarily reduced by 30 yuan (90 yuan), and in the first two years of Emperor Cheng (31 BC), each person was temporarily reduced by 40 yuan (80 yuan). There are also exemptions for various reasons, such as the special edict of the county through which the tour was exempted in the first year of Emperor Wu's Yuanfeng (110 BC); In the third year of Emperor Xuan's land festival (67 BC), those who wanted to return to their homeland were exempted; When Emperor Wu ascended the throne at the beginning (140 BC), two people from more than 80 families were exempted from accounting to show respect for the elderly; In the second year of Emperor Zhang's reign in the Eastern Han Dynasty (85 AD), the family exempted from childbirth for three years, and the husband of a pregnant woman was counted for one year to reward population growth; In the ninth year of Emperor Yongping of the Ming Dynasty (66 AD), the wife of the convict who traveled with the migrant, if she died and had no father or brother, her mother would be counted; Emperor Zhang, Yuan and the first year, exempted from landlessness and recruited poor people to migrate to other places for three years; In the fourth year of Emperor An Yongchu (110), the first year of Emperor Huan's Yongshou (155) was temporarily exempted from the calculation of war-torn areas; In the first year of the first year of the Emperor of the Yuan Dynasty (114), the Sanfu area that was spared from disasters was counted for three years.
On the other hand, there was an occasional increase in the calculation of the endowment, when the South Palace was on fire when Emperor Ling, he had ordered the world to collect forty yuan for repairing the palace.
The amount of the contribution is generally calculated once a year per person. But there are several special cases. In the Qin period, there was a decree that "if the people have more than two men and no differences, they will be given double their endowment".
In the sixth year of Emperor Hui (189 BC), in order to encourage the multiplication of household registration, early marriage was advocated, so that women who were over 15 years old to 30 years old and unmarried were counted as five times as many as ordinary people. Again, "Hanshu. In the sixth year of the Hui Di Ji, the "Han Law" quoted the "Han Law", the Jia people and the slaves and maids doubled, that is, in order to suppress commerce and restrict the storage of slaves, the calculation of merchants and slaves and maids doubled compared with ordinary people.
In order to restrict the private possession of slaves and maids, he once ordered the slaves and maids below the lord to pay 3,600 per mouth for the slaves and maids in his possession, that is, 30 times that of ordinary people. Not long after the order was given, Xin Mang was defeated.
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Hundreds of millions of dollars. Note: At that time, the currency in circulation was copper coins.
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Summary. 8500 money.
8500 money.
According to the output in the "Food and Goods Journal", if the 100 acres of cultivated land buried in the liter are rotated and one is missing, 100 stone of grain will be produced in a year, and one-tenth of the liquid spring tax will be removed, as well as the seeds invested, and a maximum of 85 stone will be left. At that time, the price of grain was 100 yuan per stone, and a farmer with a family of five could earn 8,500 yuan for a year of hard work.
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In the hundreds of years since the Han Dynasty established the policy of "recuperation and recuperation" in the early years of the Han Dynasty, the number of taxes collected in the Han Dynasty was only "15 taxes", and in the actual implementation of the policy, sometimes the people only need to pay half of it, that is, "30 taxes and 1".
Liu Bang, the ancestor of the Han Dynasty, learned the lesson of the death of Qiang Qin, and adopted a policy of "lightly punishing and meager endowments" in the early Han Dynasty. "Hanshu Shichun This Goods Chronicle" said: "Han Xing, according to the Qin Dynasty, the princes remembered, the people lost their homework, and the great famine, 5,000 rice stones, cannibalism, more than half of the dead.
Gaozu thought that the province of the law forbade the rent of light fields, and the tax was one for fifteen."
That is to say, from the time of Gaozu of the Han Dynasty, the policy of "fifteen taxes and one" was implemented, and in the period of Emperor Wen of the Han Dynasty, there was an edict of "halving the land rent", that is, the policy of "thirty taxes and one" was adopted. And there are 13 years of "tax on the removal of land". During the reign of Emperor Jing of the Han Dynasty (155 BC), the system of "thirty taxes and one" was restored.
During the Eastern Han Dynasty, Liu Xiu once implemented the "tithe tax", but soon restored the old system of "thirty taxes and one".
Throughout the tax system of the Han Dynasty and the Han Dynasty, in addition to Emperor Huan and Emperor Ling, who increased the tax per mu by ten yuan, the rent in kind of "fifteen taxes and one" or "thirty taxes and one" was generally adopted.
At the beginning of the Han Dynasty, there was also the so-called "mouth endowment", that is, the "poll tax" of people. This refers specifically to the tax levied on minors between the ages of 7 and 14. Original provisions:
Regardless of men and women, each person who does a sedan car pays 20 yuan per year. During the reign of Emperor Wu of the Han Dynasty, the starting period was changed to 3 years old, and 20 yuan was changed to 23 yuan. When Emperor Yuan of the Han Dynasty, the starting period was changed to 7 years old.
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The Han dynasty had the same system of land ownership as the Qin dynasty, with land privately owned and freely bought and sold. The landowner is required to pay a tax to the state on cultivated land, which is 1/15 or 1/30 of the yield per mu. Population taxes are divided into calculated taxes and oral taxes.
Men and women between the ages of 15 and 56 pay 120 yuan per person per year. The oral levy is a child tax, which is paid by each child between the ages of seven and fourteen twenty cents per year. In the early days of the Western Han Dynasty, the policy of emphasizing agriculture and suppressing commerce was pursued, and although agricultural production was restored, the economic power was slightly insufficient, and the status of merchants was low.
During the Wenjing period, at the suggestion of Chao Cuo, the policy of Guisu was changed, and the country's grain stocks further soared, and the economic strength also exploded, and the status of merchants also improved to a certain extent.
During the reign of Emperor Yuan of the Han Dynasty, land concentration became increasingly serious, and a large number of yeoman farmers went bankrupt and became tenant farmers. Haoqiang Manor is becoming more and more powerful. In the later period of the Eastern Han Dynasty, this phenomenon was even worse, and the expansion of the power of the landlord manor also indirectly led to the formation of the Three Kingdoms situation.
During the Han Dynasty, ox ploughing with iron farming tools was the most important production tool, and the most important ploughing method was the two oxen lifting the bar. Some new farming methods, such as the Daitian method and the district field method, were born one after another. The state attaches great importance to the construction of water conservancy, especially in the Guanzhong region.
The famous canals include Chengguo Canal, Liufu Canal, White Canal, etc. During the Eastern Han Dynasty, water conservancy tools such as overturned cars and thirsty black appeared, which increased agricultural production efficiency. In the early days of the Western Han Dynasty, the policy of emphasizing agriculture and suppressing commerce was pursued, and the status of merchants was low.
During the period of Emperor Wen, under the policy of Guisu, merchants bid for titles and expanded the first field, which promoted the rapid development of the country's economy, and its status was improved. During the Western Han Dynasty, there were several commercial centers in the country, such as Chang'an, Luoyang, Handan, Jiangling, Wu, Shouchun, Panyu, Chengdu, etc. The Silk Road was the most important trade route in the world at that time.
With the development of business, some business philosophies have emerged. By the Eastern Han Dynasty, the trade routes in the Central Plains were developed, and the goods came and went more frequently.
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Financial measures during the period of Emperor Wu: 1Reform the currency system and bring the coinage rights back to the first place.
At the beginning of the Han Dynasty, the county was allowed to mint money freely. When Emperor Wen "removed the order of stealing money, so that the people released it", so "the theft of money rose like a cloud, and the crime of abandoning the city was not enough to prohibit it". The princes of the county state wielded the right to mint money, and their power swelled, becoming the economic basis of the rebellion of the Seven Kingdoms of Wu and Chu.
In 113 years before the Yuan Dynasty, Emperor Wu of the Han Dynasty ordered the ban on the minting of coins in the county state, and transported the privately minted coins from all over the country to Beijing to be destroyed, and the coin power was returned to **. A special minting agency was established, that is, the subordinate officials of the Shui Heng Commander, Zhong Guan, Copper Distinguisher, and Skill were responsible for minting the five-baht coin.
2.Salt and iron official camp and average loss equalization policy.
At the beginning of the Han Dynasty, salt and iron were privately operated, and the state only set up officials to collect taxes, which made rich businessmen and powerful landlords often occupy mountains and seas, or mine and smelt iron, or boil salt to make salt, which affects the first financial revenue.
Equal loss: In the first year of Yuanfeng (110 years ago), Emperor Wu of the Han Dynasty ordered Sang Hongyang's suggestion to implement the equalization policy in the country. Equal transportation is the transfer of transportation; Leveling means stabilizing prices.
3.Count and tell.
In order to crack down on the economic power of wealthy merchants and usurers and increase the financial revenue, Emperor Wu of the Han Dynasty promulgated the decree of reckoning and suing in the fourth year of Yuanzhan (119 BC). Reckoning is the collection of property taxes on big merchants and usurers. It is stipulated that for every 2,000 dollars of merchant's property, a tax will be calculated
The property of the handicraft operator, where 40,000 yuan, is counted; Those who have chariots other than the three elders and the knights of the north are taxed once, and the merchant's chariot is charged twice; If the boat is more than five feet, each boat will be taxed. Those who conceal or fail to report or self-report are encouraged to be informed and exposed, which is called "whistleblowing".
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