The relationship between the ancient land system and the tax system

Study the feudal society of our country.

The relations of production, first of all, are the relations of ownership, mainly referring to the system of land ownership. In the slave society before the Spring and Autumn Period, China practiced the state ownership of land, that is, the well field system. Lu State.

The implementation of the "initial tax per mu" marks the well field system.

and the establishment of private ownership of feudal land. In China's feudal society, there were three forms of land ownership: state-owned land, landlord land, and self-cultivated peasant land. Among these three forms of land ownership, the absolute dominant one is the feudal large-scale land ownership system.

the development of the powerful landlord forces of the Eastern Han Dynasty; In the late Western Han Dynasty, land annexation was serious; North.

Large landowners occupy large amounts of fertile land; In the late Tang Dynasty, royal relatives, nobles, large landlords, and monasteries annexed a large number of lands; In the latter part of the Ming Dynasty, land annexation was serious, and a large number of "farmlands" appeared, which was the phenomenon of land ownership by large landlords. It is a common feature of the land system of many dynasties. A large amount of land was concentrated in the hands of the landlords, and the vast number of peasants lost their land, which led to the intensification of social contradictions, which also led to the prevalence of peasant uprisings.

In particular, the Junda system.

It has been the longest and most influential in China's feudal society, and the results are quite prominent. In the Sui Dynasty, there was a great reform of the Juntian system, mainly to abolish the women's land from the object of land reception, and abolish the slave spleen and cattle to receive land; The newly designated soldiers were given the field; Another major change was to raise the status of officials to receive fields, and to establish "Yongye Tian" for officials; Another change is the relaxation of the age of receiving fields. After the reform of the Sui Dynasty, the Juntian Order had a profound impact on the later Tang Dynasty.

In an agrarian-oriented country like China, the tax system has long been attached to the land system. The land system and the tax system were the economic basis of the feudal state. The contradictory movement of the two and the productive forces jointly promote the progress of society.

The land system determines the tax system, and the tax system develops with the development of the land system.

The taxation system reacts to the land system, and the tax system that is compatible with the land system can maintain the stability of the land system, which is conducive to the development of production and the maintenance of social stability. The opposite is disadvantageous.

The evolution trend of the ancient Chinese tax system is analyzed as follows:

1. The taxation standard has gradually changed from being based on people to being based on acres of land, and finally completely abolishing the poll tax with the two tax laws as a symbol, which shows that with the development of history, the feudal state's personal control over the peasants has become more and more relaxed.

2. The form of land rent transitioned from the form of labor rent to the form of rent in kind (two tax laws), and the rent in kind gradually transitioned to monetary rent, marked by the implementation of a whip law, which shows that the continuous development of feudal society promoted the continuous development of commodity economy in the later period.

3. The time of taxation has gradually developed from irregular time to basic time, marked by the two tax laws.

4. The peasants have to serve the conscription to the payment of silk service, which is marked by the adjustment of rent.

5. The transition from a variety of taxes to a single type of tax is marked by a whip law.

The ancient Chinese taxation system

The general characteristics of the ancient Chinese taxation system are: the standard of taxation transitions from per capita to acres and assets; The mode of collection has shifted from rent in kind to rent in money. The name of expropriation has shifted from multiple components to a single currency, the time of collection has developed from irregular to timed, and peasant service has developed from mandatory service to substitute service.

During the Sui and Tang dynasties, rent modulation was implemented. Stipulation: Every Ding should pay two stones of millet to the state every year, which is called rent, and pay two zhang of silk, three taels of cotton or two zhang and five feet of cloth, and three catties of hemp, which is called tune.

If the state does not need its service, then each ding can pay the standard of three feet of silk or three feet seven inches and five points of cloth per day, which is called Yong, also called "Yong substitute service".

The ancient Chinese taxation system was:

1. Spring and Autumn Period and Warring States Period.

Due to the large amount of iron tools used in agricultural production, a large number of private fields were produced. In order to promote the transformation of land ownership from state ownership to private ownership, the vassal states began to implement reforms. During the Spring and Autumn Period, the Qi State Guan Zhong's "phase land and decline levied" the "initial tax mu" of the Lu State.

In particular, the "initial tax per mu" in Lu began to pay taxes per mu, prompting the cultivated land to change from state-owned to private.

2. Qin and Han dynasties.

After Qin Shi Huang unified the country, he promulgated a decree to "make the heads of Guizhou self-cultivation", ordering landlords and landed peasants to report the amount of land they occupied and pay taxes according to the custom.

The Han Dynasty inherited the Qin system, and the tax system basically followed the Qin Dynasty. However, the Han and Qin were different divisions, and the rulers of the early Han learned the lessons of the Qin demise and were forced to adopt a policy of "rest and recuperation". From the "15th tax 1" in the Gaozu period of the Han Dynasty to the "30th tax 1" in the Wendi period, the tax burden on the peasants was reduced, and the productive forces were greatly restored and developed.

3. The period of the Wei, Jin, Southern and Northern Dynasties.

The more important tax system in this period was the Juntian system implemented in the Northern Wei Dynasty. In the ninth year of Taihe of the Northern Wei Dynasty (485), the "Juntian Order" was promulgated, the main content of which was the system of distributing land according to the old population. However, only the land in the hands of the state is allocated, and the original land of the landlord is not touched.

At the same time, there is also the rent regulation, that is, the peasants who are receiving the land must pay a certain amount of rent to the state every year. rent, i.e., field rent, payment of grain; Tune, refers to the household tax, the payment of silk or cloth.

4. Sui and Tang dynasties.

The Sui Dynasty has always followed the rent modulation of the Northern Wei Dynasty, and the Tang Dynasty reformed the service system with the idea of light punishment and thin endowment on the basis of the Sui Dynasty, and implemented the rent modulation. Rent regulation stipulates that adult men pay a certain amount of grain to the government every year, which is called "rent"; Pay a certain amount of silk and cloth, which is called "tune"; During the period of conscription, those who do not go to the service can pay silk or cloth instead, which is called "Yong".

In the late Tang Dynasty, the Juntian system was destroyed, and the state promulgated the Two Taxation Law. Each household shall pay household tax according to assets, pay land tax according to the acres of land, and cancel the rent and all miscellaneous taxes and miscellaneous labors; Taxes are paid twice a year, in the summer and in the fall.

5. Five dynasties of Liao, Song, Xia, Jin and Yuan dynasties.

The important taxation systems of this period were the Fangtian Equal Tax Law and the Conscription Law in Wang Anshi's reforms. The law of equal taxation of square land refers to the re-measurement of land, and the tax is collected according to the amount of land occupied by each household and the amount of barrenness, and the bureaucratic landlords are not exempt.

The conscription law refers to the fact that households that should serve but are unwilling to serve collect exemption money and hire people to serve. The bureaucratic landlords who did not serve also had to pay. This reduces the differential burden on farmers and ensures production time.

Beloved, the evolution of the ancient Chinese taxation system became; 1.The 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).

China's ancient tax system generally showed several major trends:

1.It has changed from focusing on people to focusing on land and property. This transformation began with the Tang Dynasty's "Two Taxation Law", which stipulated that taxes should be levied according to the land area and the property status of taxpayers, and no longer the only criterion was the number of people, making taxes more fair and reasonable.

2.From rent in kind to rent in money. The Ming Dynasty's "One Whip Law" was a sign of this change, which provided for the collection of land rent and various miscellaneous taxes into silver taels, so that land rent was gradually transformed from physical to money.

3.The time of taxation has gradually developed from irregular to basically timed. The Tang Dynasty's "Two Taxation Law" stipulated that taxes should be levied in summer and autumn every year, and this system was basically followed by various dynasties since then, making the time of taxation timely.

4.The peasants have developed from having to perform a certain amount of conscription and military service to being able to serve on their behalf. The Han Dynasty's levy was the earliest tax in Chinese history, and the later Ming Dynasty also implemented the system of substitution, which made the peasants pay a certain amount of silver taels in lieu of service, which reduced the burden on the peasants.

5.The variety of taxes varies from numerous to gradually decreasing. The Ming Dynasty's "One Whip Law" combined various tax items, simplified the types of taxes, and made collection more convenient.

6.With the development of the commodity economy, heavy taxes were gradually levied on goods. For example, the Ming Dynasty began to impose heavy taxes on goods such as tea in order to increase state revenue.

In general, China's ancient tax system is constantly developing and improving to meet the socio-economic conditions of different periods and the needs of rulers.

The evolution trend of China's ancient enslavement system: (1) The taxation standard gradually transitioned from being based on people to mainly on acres, and the proportion of poll tax in the tax was getting smaller and smaller, which was marked by the two tax laws of the Tang Dynasty. (2) The gradual development from physical rent to monetary rent was marked by a whip law in the Ming Dynasty.

3) The time of taxation gradually developed from irregular time to basic time, marked by the two tax laws of the Tang Dynasty. (4) The peasants developed from having to serve a certain amount of conscription and military service to being able to serve on their behalf, and the Han Dynasty levied the earliest tax on behalf of the peasants in Chinese history. (5) The types of taxes gradually decreased from numerous to hail, marked by a whip law in the Ming Dynasty.

6) With the development of the commodity economy, heavy taxes on commodities are gradually imposed.