From Cao Wei to Tang, what changes did the tax system in ancient China change?

Cao Wei's tax system was: "He collects four liters of land rent, and the household only pays two horses of silk and two catties of cotton, and he is not allowed to prosper without permission." The county and the country keep the prime minister, and the procuratorate is clear, so that the strong people are hidden, and the weak people are also endowed.

Compared with the Han Dynasty, Cao Wei's tax system has two characteristics: (1) The land tax in the Han Dynasty was levied according to the amount of land harvested, such as "Shiwu tax one", "thirty tax one", etc. Cao Wei's land tax is calculated on a per mu, with an income of four liters per mu.

2) The household tax of the Han Dynasty was levied on coins according to the population, while the household tax of Cao Wei was based on two horses of silk and two catties of cotton per household, that is, the collection of coins was changed to the collection of goods in kind.

The "household survey method" of the Western Jin Dynasty

The taxation system of the Southern Song and Qi dynasties generally followed the precedent of the Eastern Jin Dynasty and adopted the "household survey method".

The Northern Wei Dynasty adopted the "Nine Grades Mix".

The tax system of the Sui Dynasty:

In the second year of the reign of Kaihuang (582), the Sui Dynasty issued a rent adjustment decree, stipulating that a husband and a woman should be "one bed" as a unit of taxation.

In the early Tang Dynasty, the "rent adjustment" method was implemented, and the "two tax laws" were implemented in the later period.

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.

The rent of the Tang Dynasty has the shadow of Cao Wei's taxation. Cao Wei's taxation per mu occupied a long time in ancient China. The two-tax law in the late Tang Dynasty was the original creation of the Tang Dynasty, and the beginning of the gradual relaxation of the poll tax.

There was a certain relaxation of the feudal rulers' grip on the peasantry.

During the Cao Wei period, taxes were levied per mu, in the early Tang Dynasty, rents were regulated, and in the later period, there were two tax laws.

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".