Why was the ancient Chinese tax system levied more according to population before the Tang Dynasty,

A direct result of the development of the productive forces of society,

<> 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 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.

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.

Answer]: A two tax law is the economic system of Kaichen in the later period of the Tang Dynasty, the tax system of the early Tang Dynasty is the regulation of rent, a whip law is the system implemented in the Ming Dynasty, and the system implemented in the Qing Dynasty is the system implemented in the Qing Dynasty. It is also necessary to grasp the background and content of the two tax laws.

In the late Tang Dynasty, due to the destruction of the Juntian system and the regulation of rents, a new tax system was implemented in the first year of the establishment of Tang Dezong (780). The content is to divide the tax into summer and autumn according to the household equality, and the rent will be converted into two taxes. This was a major tax reform in ancient Chinese history.