Development History of Ancient Chinese Financial System

History of the development of ancient Chinese taxation system_History_Higher Education_Education Zone. The development history of the ancient Chinese taxation system 1. The taxation system before the Qin Dynasty During the Xia, Shang and Zhou dynasties, the tribute system was implemented, which was the embryonic form of taxation. During the Spring and Autumn Period, the implementation of early tax acres by Lu State was the beginning of land tax collection in China. With heavy taxation during the Qin Dynasty, farmers had to hand over two-thirds of the harvest to the government.

History of the development of the ancient Chinese taxation system 1. The taxation system before the Qin Dynasty During the Xia, Shang and Zhou dynasties, the tribute system was implemented, which was the embryonic form of taxation. During the Spring and Autumn Period, the implementation of early tax acres by Lu State was the beginning of land tax collection in China. Due to the heavy taxation during the Qin Dynasty, farmers had to hand over two-thirds of the harvest to the government. Due to heavy taxation , Qin died shortly. 2. Compiling households Qimin (Han): Compiling households Qimin: The state compiles farmers into household registration as the basis for levying taxes and servitude. Peasants are the main bearers of state taxes. There are four peasant burdens: land rent (land tax), calculation and ration (head tax), military service, and military service. In the early Han Dynasty, the ruler learned the lesson of Qin Death, and belittle the fu, but the Han Dynasty rented the land and the tax was heavy. Han Gaozu implemented fifteen tax one, Wendi implemented thirty tax one, and Emperor Guangwu of the Eastern Han Dynasty restored land rent to thirty tax one. The household registration system in the Han Dynasty is the formal formation of a complete taxation system in feudal society in our country. 3. Rental system (Northern Wei Dynasty) The rental system that is matched with the equal farming system is implemented. Farmers must pay a certain amount of rent every year. Household tax) 帛 or hemp , must also serve 徭 service and military service. 4. Levy modulation and the two tax law (Tang) In the early Tang Dynasty, rent modulation was used and developed into mediocre rent modulation. Rent is an adult man paying a certain amount of grain to the government every year; Tune is a fixed amount of silk or cloth; It means that during the period of service, those who do not serve can also be handed in silk or cloth, ensuring the production time of farmers . Th e common point of the above taxation system is that labor is the main taxation standard. The difference is that the Tang Dynasty began to have Najue agency. In the middle of the Tang Dynasty, due to the serious land annexation, the equal farming system collapsed , and the tenancy system could not continue. In 780, the Tang government changed its prime minister Yang Yan to propose the two tax law: household tax and land tax were collected according to the amount of property and land. The annual collection is divided into summer and autumn. The basic spirit of this change is to change taxation to production tax from a standard point of view, and to have currency and in kind in terms of the content of the levy. It is in line with the social reality of land concentration and changes in the rich and the poor. A major reform of the taxation system in ancient China, which laid the foundation for the taxation system from the late Tang Dynasty to the middle of the Ming Dynasty. 5. Fangtian ave rage tax law and recruitment law (Song) In the Northern Song Dynasty, Wang Anshi changed the law to implement the Fangtian average tax law and recruitment law. 6. A whip method (Ming) The Qing Dynasty inherited the Ming system, and the Tian Fu ”and“ Ding Yi ”collectively called Ding Yin as the main tax revenue of the feudal country. In order to solve the confusion of the military service and the uneven burden, the Emperor Yongzheng implemented the sharing Ding into acres , that is, the Ding tax was evenly distributed among the acres to collect uniform land silver. The implementation of this system has partially reduced the economic burden of landless and landless farmers, and is conducive to the restoration and development of social production. It has abolished the long-standing head tax in Chinese history, and the feudal state has loosened the personal control of working people. In order to prevent the phenomenon of concealing the population that has existed for a long time in history, it has also promoted the increase of the birth rate of the population; workers have a greater freedom of life, which is conducive to the growth of handicrafts and the sprout of capitalism. Facilitate government levy and guarantee the fiscal revenue of feudal countries . Summary: The evolution of the taxation system in ancient China From Qin to Qing, the evolution of the taxation system in China can be summarized as follows: The taxation standard has gradually evolved from humans to acres (the two tax laws are a sign of change) The collection of goods has a real land rent as the main currency to land rent (marked by a whip method); the time of collection gradually evolved to the basic timing (mainly two tax law); farmers gradually from the need to serve Developed as a navy agent; multiple taxes gradually evolved into a simplified single (marked by a whip method); the above evolution reflects the objective laws of the development and change of ancient China s economy. (The dev elopment of the commodity economy in the natural economy, the development of the commodity economy that the rulers of the feudal society could not resist

Leave a Reply

Your email address will not be published. Required fields are marked *