★ Rent modulation: mainly implemented in the Wei-Jin period to the Southern and Northern Dynasties. The textbook focuses on the adjustment of land rent in the Northern Wei Dynasty: farmers who collected fields had to pay a certain amount of land rent every year, and they had to perform corvee and military service. The "tune" here is levied by households.
★ Tenancy system: implemented from Sui Dynasty to the middle of Tang Dynasty. According to the fine print of textbooks, the tenancy system in the Tang Dynasty stipulated that adult men should pay a certain amount of grain to the government every year, which was called "rent". Paying a certain amount of silk or cloth is called "adjustment"; During the corvee period, those who don't go to serve can also take silk or cloth service, which is called "harmony"
★ Two tax laws: In order to solve the financial difficulties, in 780, the Tang government accepted Yang Yan's suggestion and implemented two tax laws. The main contents of the two tax laws are: according to the amount of land and property, taxes are levied in summer and autumn every year. This tax system has changed levy standard, which was dominated by population in the past, and is a major reform of China's tax system.
★ One-whip method: 158 1 year, in order to increase the fiscal revenue of the Ming government, Zhang merged the original land tax, corvee tax and miscellaneous tax, converted them into silver, shared them on the fields, and collected taxes according to the number of fields, which was called "one-whip method". Due to the obstruction and destruction of the big landlords, the implementation of a whip law was quickly stopped, but the method of collecting taxes with silver was retained.
★ Spreading into mu, silver system: During the Yongzheng period in the early Qing Dynasty, the Ding tax was evenly spread into the land tax and uniformly taxed, which was called "silver". In this way, the poll tax, which had been implemented for a long time since the Han and Tang Dynasties, was abolished, and the feudal state relaxed its personal control over farmers.
The basic clue of the evolution of China's ancient tax service system is that tax service is a tool to maintain feudal rule and exploit and plunder people, and it is also a means to exploit farmers in a super-economic way by using state power. The starting point and final destination of feudal financial management is how to ensure tax sources and strengthen the seizure of taxes. Since the Warring States period, there have been four kinds of tax systems in China feudal society: the tax system in the Warring States period, the tax system from Wei, Jin to Sui and Tang Dynasties, two tax laws from the middle Tang Dynasty to the middle Ming Dynasty, a whip method from the middle Ming Dynasty to the Opium War and the integration of Di Ding.
The main contents of the tax system in Han Dynasty are "rent" and "tax". Rent is a tax on land, and food has to be paid. From the second year of Emperor Jingdi (AD 155), the land rent of the last Han Dynasty was basically 30 tax 1. Fu is based on Ding, including calculation fu and oral fu. Calculation tax is a poll tax levied on adults, and oral tax is a poll tax levied on children. Pay money (historically, the concepts of rent, tax and tax were often mixed together).
In Cao Wei, frequent wars, floating population and scattered official books made it impossible to collect taxes in Ding Zheng, and the number of households was easier to count and more stable than that in Ding Zheng, so it was changed to collect taxes by households, which was a kind of "household adjustment". Why do tiger carvings collect silk or cloth without charge? This was determined by the weakening of commodity-currency relationship and the rise of textile industry at that time. Cao Wei determined the tax adjustment in a fixed form and collected it by households, forming a "household adjustment".
From the Western Jin Dynasty to the Middle Tang Dynasty, although the relationship between commodity and money developed, the natural economy still dominated, and the feudal regime still used rent adjustment as a means of taxation. What changed was that the Sui and Tang Dynasties began to levy "forever" on the basis of rent adjustment, so it was also called "rent adjustment system". Tenancy system was implemented in Sui Dynasty and further improved in Tang Dynasty. The basic contents of the tenancy system in Tang Dynasty are:
"Tribute has four systems: one is rent, the other is tune, the third is service, and the fourth is miscellaneous. Banhu rents millet stones per ding. Its tone is produced by native land. Tweed, silk and crepe are 20 feet each, plus one-fifth of the fabric. Those who lost silks, silks and pancakes were three or two, and those who lost cloth were two or two, all of which were printed in the book. If you are in your twenties, you will have nothing to do, three feet a day (one fifth of Jabu's). If you have something to do, you will be exempted from adjustment for five days in ten days and rent adjustment for thirty days. " (See "Six Classics of the Tang Dynasty", Volume III) When evaluating this taxation method in the Tang Dynasty, Zheng Qiao said: "There is land and rent, family and family, and body and mediocrity. Rent, eleven taxes. Adjust, adjust and send troops to the minefield. Mediocre people, at the age of twenty, get paid for not serving. If there are many services, no adjustment is required. If you serve, you will be free of rent and adjustment, which will not harm the people! " (See Zheng Qiao's Currency Exchange) Thinking: Is there any essential difference between the rent adjustment system in the Tang Dynasty and the previous generation? What are the main differences? What's the positive significance? Find out the evidence that the system is beneficial to farmers from the evaluation materials of Zheng Qiao. Rent-a-Yong tune system was promulgated and customized by Tang Gaozu Li Yuan. Later, it was inherited by Emperor Taizong until the reign of Emperor Xuanzong of the Tang Dynasty. After Kaiyuan, the basic land equalization system on which the tenancy regulation system was established collapsed, and the tenancy regulation system was destroyed and replaced by two tax laws.
Socio-economic significance of the implementation of the rent adjustment system: (1) Using mediocrity instead of service, agricultural production time is more secure. From the content, feudal tax forms can be roughly divided into three forms: labor rent, physical rent and monetary rent. Labor service is the direct personal control and slavery of farmers by feudal countries, and workers lose any autonomy. Under the condition of small-scale peasant economy, labor directly affects the timely arrangement of agricultural labor time. The system of renting mediocre talents allows workers to pay in kind instead of labor, that is, to replace labor with mediocre talents. On the one hand, it increases working hours, and at the same time, workers can freely control their own time, and their enthusiasm for work is correspondingly improved. The change from rent modulation to rent leveling modulation marks the denial of the most backward tax form and is conducive to the development of feudal economy. (2) The reduction of exploitation is conducive to the stable development of social economy. In the early Tang Dynasty, from "Zhenguan rule" to "Kaiyuan prosperity", the prosperity that lasted for a hundred years was mainly the result of reforming the feudal financial and economic management system, implementing the tenancy adjustment system and the land equalization system. Just as Emperor Taizong said, "People who are better than houses will be rich if they don't seize the opportunity in this province." (Zhenguan Politicians on Agriculture)
Limitations of concession system: the promotion of concession system to economic development is naturally limited by the class limitations and times limitations of feudal countries. From the perspective of class limitations, the fundamental purpose of reforming the tax system in feudal countries and appropriately reducing the burden on the people is to ensure and strengthen the extraction of more workers. Therefore, there is a limit to reckless taxation. Whenever the economy turns and production develops, the exploitation of the rulers will also increase, hindering economic development and intensifying social contradictions. From the historical limitations, it is impossible to surpass the level of productivity on which it depends, and it is restricted by the feudal land management system. With the development of economy and the change of land management system, the rent adjustment tax system has lost its historical role and existence value.
The two tax laws that came into being in the mid-Tang Dynasty were a great change in the taxation system of China feudal society, and they were the products of the changes in the economic relations of China feudal society, especially the land equalization system. Adapted to the new situation of the transfer of Dingkou and the development of commodity currency economy at that time. The two tax laws have the following characteristics: (1) the object of taxation: "A household has no host and guest, but sees a thin house." The two tax laws expand the tax object from the past main account to customers, and re-stipulate the tax rate for businessmen. Customer's tax payment reflects the change of identity from illegal to legal and the relative reduction of personal attachment. Expanding the scope of taxation and ensuring fiscal revenue is one of the purposes of formulating two tax laws. (2) Collection content: including household tax and local tax. In the Tang dynasty, there were various taxes, including local taxes, family taxes, young crops money and other miscellaneous taxes. The two tax laws "combine the two taxes into one", unify all kinds of taxes into household tax and local tax, and stipulate that if there are other taxes, it will be judged as bending the law. (3) levy standard: "People are uncertain, and the rich and the poor are poor." Rent-and-Yong tune takes Ding as the unit of calculation, and the burden on the rich and the poor is uneven. However, the two tax laws are "based only on assets, not on D, and those with fewer assets pay less taxes, while those with more assets pay more taxes". (4) Collection time: divided into summer and autumn. "There is no June in summer and no November in autumn", which is relatively concentrated and saves acquisition time. (5) Form of collection: "Taxes are fixed by money, and sundries are temporarily collected." The rent adjustment system is "renting out grain, making silk and making linen." There are all kinds of miscellaneous taxes and chores. The rule of the two taxes is to "calculate the money according to the tax" first, and then "fold the money to receive the goods" when paying taxes, that is, "at the beginning of paying taxes, all the money is counted, and more silk is provided when paying taxes". In this way, the tax payment procedures are relatively simplified, which is convenient for the state to calculate and collect. (6) the principle of the class: "live within your means." Living within our means is the only original idea in China's tax history. The two tax laws put forward that "all expenses in a hundred battles should be paid first", that is, the state formulates the total national tax revenue every year according to the financial expenditure, and then distributes it to various places for collection. This principle of living within our means can be said to have initiated China's budget principle.
Socio-economic significance of the implementation of the two tax laws: (1) The two tax laws unified all kinds of miscellaneous taxes in the Tang Dynasty into household taxes and local taxes, which not only simplified the names of taxes, but also made them relatively certain. Avoid the possibility of arbitrary apportionment by officials from the system. (2) It is fair for the two tax laws to determine the collection standard according to the wealth of each family. (3) The two tax laws pay taxes in currency, which has a certain promoting effect on the development of commodity currency economy. (4) The two tax laws expanded the scope of taxation and ensured the financial revenue of the feudal government.
The major reform of the tax system in the Ming Dynasty was flogging. 158 1 year, on the basis of surveying the whole country, Zhang popularized the whipping method practiced by Jiajing in Fujian, Jiangsu, Zhejiang, Zhili and Guangdong. A whipping method, also known as "whipping method", aims to simplify the complex and serve the people equally. Its specific content includes: (1) service and service combination, part of which is "laying underground". That is, the original corvee, military service, handyman and other various names are concentrated together, and part of the corvee burden is shared in the fields, and the corvee originally operated by households is changed to be shared according to the number of crops in the fields. As for the proportion of apportionment, there is no uniform regulation in various places. Some places are dominated by Ding, some places are dominated by Ding, some places are divided into fields by Ding, and some places are all spread into fields. The same is true of Dante's tendency to expand his services into the field. Therefore, it is called "one whip method". (2) The silver levy and levy shall be collected by local officials. Except Suzhou, Songhu, Hangzhou, Jiahu and other places, the land tax is still "true color" for the royal family and bureaucrats, and the rest are discounted. Since Zheng De, officers have unified the difference between force and silver as silver instead of serving. The government employs people as laborers. The collection of taxes is directly managed by local officials, abolishing the original method of handling it through grain chiefs and village heads. (3) Take the county as the unit, summarize all tax and service items, and determine the total amount of collection.
A whipping tax system, which inherited the tax laws of Tang and Song Dynasties, initiated the system of "spreading land into mu" in Qing Dynasty, changed the parallel collection form of tax service in previous dynasties, unified the tax law and simplified the tax system, and was an important event in the history of tax service in China feudal society. To a certain extent, it suppressed powerful forces, lightened some burdens of farmers, relaxed control over farmers, and was beneficial to the development of production. The unified collection of tax and bank is the result of the development of commodity economy, which in turn promotes the development of commodity economy and is conducive to the emergence and development of capitalist bud.
The tax system in the early Qing dynasty followed the Ming dynasty, but it also began to rectify the tax system. In order to have a stable tax amount, in the fifty-first year of Kangxi (17 12), it was first announced: "Support the people and never increase taxes." It is a great progress in tax development to set the amount of tax by never increasing taxes. Because taking the amount of Ding as the tax standard will force poor households to leave, conceal the population and make the annual income uncertain; The quota of Ding Yin has relatively reduced the burden on the poor. This not only reduces the flight of poor households, ensures the annual income of the country, but also creates conditions for the future "integration of land and soil".
In the long feudal society of China before the Ming Dynasty, the state always used land and population as the double standards of taxation. However, with the development of commodity economy, the popularization of tenancy relationship, the acceleration of land sales, the surge of population and the intensification of refugee resistance, it is increasingly difficult for feudal countries to bind farmers to fixed land, and it is even more difficult to directly collect population tax (Ding Yiyin) from farmers, and it is difficult to maintain the old standards. On the basis of never raising taxes and stopping collecting new poll tax in the fifty-first year of Kangxi, in the early years of Yongzheng, the combination of fields and acres was implemented, a single standard tax on fields and acres was started, and the poll tax was officially abolished. Tintin's reunification is also called Tantin's entry into Mu. When starting anywhere, all Ding Yin will be collected in Mu. The amount to be shared is generally a land tax of one or two silver coins, and one or two silver coins are shared. The implementation of dividing land into mu contributed to the stability of tax revenue in feudal countries and marked the abolition of poll tax that lasted for thousands of years. It simplifies the principles and procedures of tax collection, takes the amount of land as the only standard of tax collection, changes the serious situation of uneven tax payment services, and thus adjusts the distribution of interests among feudal countries, landlords and yeomen.
Characteristics of the evolution of ancient tax system in China;
(1) The collection standard is gradually changing from population-oriented to domain-oriented, and the proportion of poll tax in taxes is getting smaller and smaller, which can be marked by two tax laws;
(2) The gradual development from physical rent to monetary rent can be marked by a whipping method;
(3) the time of taxation gradually develops from irregular to basic timing, which can be marked by two tax laws;
(4) Farmers have developed from compulsory corvee and military service for a certain period to alternative service marked by "mediocrity" system;
⑤ Taxes decrease gradually from various types, which can be marked by whip method;
With the development of commodity economy, heavy taxes are imposed on commodities. This evolution shows that with the progress of history, feudal countries relaxed their personal control over farmers; Collecting taxes with silver is a corresponding reflection of the active commodity economy and the emergence of capitalism in the late feudal society.
The construction cost determines the benefit of the project and has a great influence on the integrity of the project. The problem of project cost has a