The recovery and development of agriculture has become an overwhelming priority. Until the forty-ninth year of Kangxi (17 10), Emperor Kangxi said in the Imperial edict: "Politics is to support the people and rent urgently. Will it be safe if the kindness of the imperial court does not benefit the people? " To this end, Emperor Kangxi spared no expense in money and food to help the people.
The types of exemption from service in Kangxi dynasty in Qing dynasty
Disaster relief policy
Disaster relief usually refers to the land tax of that year or the land tax of the previous year or the next year. This is an important measure for disaster relief in Qing Dynasty. China has a vast territory and floods and droughts occur almost every year. Serious natural disasters not only destroy agricultural production, but also often directly lead to peasant uprisings. Therefore, whenever a natural disaster occurs, the rulers will exempt the affected areas. The exemption measures in the Qing Dynasty were very complete, with "relief, economy, loan and exemption".
It is embodied in three aspects: according to rules, exceptions and special circumstances:
1. According to the rules, it means that disasters are exempted according to the disaster rules formulated in the early years of Shunzhi, that is, disasters are exempted from eight to ten and thirteen; Five to seven points, four points free of one point. After the occurrence of local disasters, the government will order the exemption of the proportion according to the degree of disasters verified by the governor.
2. Making an exception means that the disaster is serious, breaking the routine and expanding the exemption ratio. In the forty-seventh year of Kangxi (1688), there were serious floods in Shuntian, Zhili and fifty counties in Baoding, and the Ministry of Housing decided to break the previous practice and "add an extra bracelet". Emperor Kangxi instructed: "I am afraid that the people will not be able to make a living, and they will lose money and food, which will lead to hardship. People who have suffered from the disaster for nine points will find ways to apply for free money and food this year; If you have suffered eight or seven points, try to increase one point and avoid four points. "
3. Special circumstances refer to the situation that disasters are not exempted according to regulations. The emperor witnessed the disaster during the inspection and specially ordered it to be exempted. In July of the 28th year of Kangxi, Emperor Kangxi passed through Jiezhou, Jiangsu Province, and saw that most of the local farmland was flooded and could not be cultivated. So, he gave an order: "Now the flooded farmland has to pay for food, and the bracelets are all exempt. If it is owed over the years, it will be clear. " No matter what form of exemption, it plays an important role in stabilizing people's hearts in disaster years. When talking about the necessity of disaster, Emperor Kangxi said: "The people affected by the disaster have no land to farm, so how can they lack food?" If they are urged to do more, they will be more painful. " The implementation of the tax exemption policy will reduce or completely cancel the tax burden of farmers and avoid the situation that a large number of farmers run away from home and the land is barren.
(2) Debt forgiveness policy
The policy of owing money refers to owing money, or disasters, or land taxes, or self-service, which are often intertwined. Because of the heavy tax burden, it is really difficult for business households to support and accumulate the tax grain of the year and the silver rice after the calendar year. Therefore, the Qing government adopted new measures to ensure that money and grain were collected on time. Regarding the policy of exempting accumulated debts, Emperor Kangxi believed that its necessity lies in "if the old and the new are merged for a while, it is difficult to deal with them at the same time, so it is advisable to be tolerant and recuperate with Hong". Its purpose is "everyone wants to repay the loan, thinking that Yan Yan has more spare capacity", so that farmers can reduce their burden and recuperate.
(c) Tax exemption policy
The tax exemption policy refers to the normal year of the Qing Dynasty, and some provinces or regions are exempt from tax in the following year. In history of qing dynasty, there is a saying that "those who are grateful will be exempted from land tax in case of National Day, luck or fighting." When the Qing emperor went out to patrol or use troops, "there were many servants, especially operas", which often exceeded the regular tax, which played an important role in reducing the people's strength and reducing the burden on farmers.
In the twenty years of Kangxi, there was a large-scale exemption from service, no natural disasters and no war. Many years later, Kangxi recalled the situation at that time and said: "Since the Wu Sangui rebellion, the people have worked very hard, so I have been well-fed and well-off for many years, so the country is peaceful." In a few words, the purpose of clearing the people and exempting money and food was revealed.
(4) General tax exemption policy
One province or several provinces are generally exempt from annual money and grain; Or the whole country is generally without money and food. General exemption from service began in Kangxi, starting from the fiftieth year of Kangxi, and within three years, exemption from service lasted for one week. "The strange thing is that the new land is exempted, and the old land is 32604697." The general exemption policy is the embodiment of Emperor Kangxi's policy of "storing wealth for the people", which is regarded as an unprecedented event in history of qing dynasty. The reason why it appeared in the Qing Dynasty is directly related to the efforts of Emperor Kangxi.