Textual research on Shang Yang's political reform and tax system reform

On the basis of a new understanding of historical materials, this paper makes in-depth textual research on many controversial issues such as Shang Yang's "criminal fu", "initial fu" and "calculating fu". This paper points out that Shang Yang's "fine tax", that is, "people with two or more men, regardless of differences, should be given double taxation", actually does not refer to a specific tax type, but should include all tax forms of Qin families at that time. The so-called "initial tax" should be a major tax reform carried out by Shang Yang with the land system reform of Qin State. As far as the content is concerned, it does not simply refer to customs tax, land tax or military tax, but may include the above three taxes and other taxes. As for the "Su 'an Fu" created by Shang Yang, it is not a so-called "oral Fu", but a military Fu, which is specially levied on women.

1. Further Discussion on Shang Yang's "Penalty Fu"

According to the consistent view of ancient and modern scholars, Shang Yang once formulated the so-called "penalty", that is, promulgated the "differential order", stipulating that "if there are more than two people among the people, they will be given twice." For example, Dong Ming said that Volume 12 of Qin Criminal Law and National Examination 7 said: "Xunzi Note said:' Qin punished Fu.' According to Wei Yang's method, if there are more than two men among the people, those who are not different will be given double, and those who are suspicious will be punished. At present, many scholars believe that the content of this punishment is to force families with two adult sons to separate, or to double the levy, in order to promote the development of small-scale peasant economy. However, they have different views on the promulgation time and specific collection of fines and confiscations, and even have different understandings of Shang Yang's reform, especially the tax reform. Therefore, in order to deeply study Shang Yang's tax reform, we must first re-explore the promulgation time of this decree and the connotation of its "double" tax.

According to Records of Historical Records and Biography of Shang Jun, Shang Yang's "Good Policy of Difference Order" was promulgated together with other laws during the first political reform:

Why let the people fight and the animal husbandry department sit together. Those who don't sue traitors will be beheaded, those who sue traitors will be rewarded with beheading the enemy, and those who hide traitors will be punished with surrendering the enemy. If there are two or more men among the people, they will be paid twice as much. Those who have military merits will be honored at the rate; Those who fight for personal interests are punished according to their severity. If you work hard in your own career, farming and weaving will bring back a lot of millet and silk. Those who are lazy and poor think they will be rewarded. Imperial clan should have the theory of meritorious military service, not be a family member. In the Ming Dynasty, the official rank and rank were different, the name of Tian Zhai was different, and the clothes of male and female servants were also different. Those who make meritorious deeds show honor, while those who fail are rich without wealth.

It shows that Historical Records thinks that collecting fines and taxes should be Shang Yang's first political reform. However, some scholars questioned that during Shang Yang's second political reform, Qin Benji and Chronology of Six Kingdoms clearly recorded Qin Xiaogong's "initial tax" in the 14th year (348 BC), so it was impossible to issue a division order during the first political reform. For example:

The Biography of Historical Records and Shang Jun recorded this point in the first political reform, but the "Fu Shi Ci" was fourteen years ago, so the punishment of "Fu Twice" could not have been given fourteen years ago. Shang Jun's biography is only for the convenience of writing. When it comes to the initial reform, it is just a narrative of the reform laws promulgated one after another.

So, which statement is more true? We believe that the records in Biography of Shang Jun should be accurate and reliable. Although the above query seems unreasonable, it actually has obvious defects and cannot be established.

First of all, as far as the identification of historical materials is concerned, the explanation of the so-called "convenient writing" lacks sufficient evidence. As we all know, Sima Qian is a historian with profound cultivation and excellent quality, and is praised by historians as "a talent for good history"; His Historical Records is also praised by people for attaching importance to the authenticity of historical events, and has the reputation of "loyalty to history" and "record". Therefore, if there is no special reason or evidence, it is hard to imagine that Sima Qian would put together the events that happened before and after "for the convenience of writing". In addition, when he wrote Historical Records, he once said "? The synopsis of the golden chamber in historical records, especially the historical materials of Ji Qin. This shows his emphasis on the collection, collation and textual research of historical materials. Although "Ji Qin" does not contain the sun and the moon, the text is slightly lacking, and some records are inevitably omitted or planted by mistake, but the order of the main measures may not be confused with Shang Yang's political reform, which once had a great influence. What is particularly puzzling is that among the decrees contained in the Shang Jun Biography quoted above, many scholars believe that all decrees except the decree of division are the first reform. If this order was really issued during the second political reform, why did Sima Qian put it in the previous record for the convenience of writing? To be fair, we really don't see any "writing convenience" and necessity.

Secondly, judging from the relationship between Differentiation Order and Chu Wei Fu, the latter can not be used as the basis for when the former was promulgated. Obviously, the main reason why some scholars put forward the above problems is that Qin began to levy taxes when he paid taxes for the first time. In fact, before the "first fu", Qin had collected similar military fu or oral fu. Not to mention the fifteen-year record in Zuo Zhuan that "Qin began to conquer the east of Jinjiang", even from the first political reform of Shang Yang, we can find examples in this regard. The key point is that those scholars ignored an important decree of Shang Yang's first political reform. This law is commonly referred to as the regulation on rewarding agricultural weaving-"If you work hard in your own industry, agricultural weaving will make many people recover." Among them, it is emphasized that "those who suffer from farming and weaving" have priority to avoid corvee, which indirectly indicates that Qin began to levy taxes at that time. Of course, the word "cause" in this decree is generally interpreted as "cause" or "cause", which can also be said to be the main reason why historians often ignore its historical value when studying the tax system. However, according to some scholars' research, the word "Zhi" was originally "gunnar in Oracle Bone Inscriptions". This point can also be proved by "Zhi, Ji Yi" in Shuo Wen Jie Zi Bu. More importantly, even if we understand the word "cause" as "cause" or "cause", this decree can still show that Qin has started to collect taxes. There is no doubt that the reason why Shang Yang will reward farmers who produce more millet and silk is not only to emphasize agriculture, but that those farmers will pay more money to the country. Doesn't this mean that millet silk is the content of Shang Yang's levy? The collection of millet and silk undoubtedly belongs to the category of "rent" and "tax" in the strict sense, because according to Mencius' wholehearted statement, there are signs of cloth and silk, millet and force, and many scholars such as Xunzi and Guo Fu have fully acknowledged this. "If the" millet levy "and" land tax "at that time belonged to land rent, then" cloth levy "and" knife cloth levy "belonged to military tax." Since Qin had already levied taxes before the "initial tax", the above doubts were broken.

As for the punishment content of "double its tax", today's scholars' views are often linked with their understanding of "first tax". Anyone who advocates that "double its tax" is twice as much as that of land tax; Anyone who advocates "initial collection of military tax" or "initial collection of customs tax" is considered to be double collection of military tax or customs tax. We think these views are reasonable, but they are also biased. The main reason is that the research on the nature of "double fu" is not deep enough.

Generally speaking, the nature of punishment should belong to economic punishment, so it must include two aspects. One is the benefits and compensation that should have been obtained, and the other is the additional punitive benefits. This is like "tax evasion". You must pay taxes in full first, and then impose a considerable fine. We should examine the connotation of "Northern Seven Fu" and look at it this way. Specifically, it is necessary to determine the income that the country should receive after the family has more than two men, and then analyze the punishment for those who do not distinguish.

According to the above analysis, this view is obviously inappropriate. According to the Records of Geography of Hanshu, the children in Qin families are generally "three men and two women". This can also be found in relevant literature, such as Mencius Hui Liang Wang Shang, which says, "If we don't hurry, a family of eight can go hungry." It shows that the family of Qin people at that time was more than just two people. Therefore, if we consider that the Qin State implemented the differentiated order for the first time, it can be inferred that the penalty standard of "two or more people" stipulated in this order is at least three people. Not to mention the possibility of four men, five men or even more, take three men as an example, and the problem is very clear. Judging from the income due to the country, if a family has three adult men separated, it can get three times the original land tax, that is, land rent. According to the double land tax, the state failed to compensate its due income, not to mention the so-called "punishment". This does not include other income due, so this statement is wrong.

From the perspective of collecting twice the military tax, this explanation is also wrong. As mentioned above, in the case of a family with three men, the state will get three times the income of land rent. But this is only one aspect; On the other hand, according to historians' consistent view, Qin's military fu is family fu:

The military tax is the "household tax" mentioned in the Qin law unearthed in Yunmeng ... The Qin law stipulates that men should register with the government when they reach adulthood, establish a separate account and pay family tax. Concealing the registered permanent residence and evading the registered permanent residence tax become "hidden households" and should be severely punished.

Therefore, the country should also get three times the military tax income. In other words, under normal circumstances, those divided farmers have to pay three times the original military tax and land rent. According to the theory of collecting twice the military tax, the state will not only get its due share of military tax, but also give up the land rent income completely. How can this reflect the role of tax penalty?

As for receiving oral fu twice, it is even less convincing. Not to mention how to collect oral fu at that time, that is, only from the point of view that the country should get at least twice the land rent and military fu, because the collection of oral fu was not too heavy at first, this double collection of oral fu was not about compensation and punishment at all. What's more, most scholars in ancient and modern times think that Shang Yang's collection of taxes is to "give up the land and levy the people", so-called "let the people plow, no matter how much" and "then give up the land and levy the people". If it is really what they say, then there is no need to separate. First, because there are obvious loopholes, they can avoid at least twice the rent and military tax. Even if there is no differentiation, those adult men will not lose too much economically. Second, the gains outweigh the losses. Although some families have a large population, they have to pay as much as twice the customs tax, but because of "letting the people farm, no matter how much", they will definitely be compensated economically and may even take advantage. However, the opposite is true. According to the biography of Han Jia Yi, the Qin people really wanted to split up at that time. As the saying goes, "if the family is rich, it will be divided, and if the family is poor, it will be redundant." Explain that the punishment is not only heavy, but also strict, and there can be no "loopholes" mentioned above. This fully shows that its content is by no means a double collection of oral fu.

So, how should we understand the connotation of punishment? We believe that, from all indications, this kind of punishment did not only refer to a specific tax collection at first, but should include all the tax forms of the Qin family at that time. In other words, the so-called "double tax" is actually a double collection of miscellaneous taxes such as land rent, conscription, military tax and customs tax on farmers indiscriminately. As Mr. Qian speculated:

At the beginning of Shang Yang's political reform, it was stipulated that ... those with two sons must be separated, set up two families and cultivate two families. Otherwise, it is necessary to double the rent or include other taxes.

Because only such a heavy punishment can really make it happen, so that the Qin people have to fall apart. Only in this way can we avoid too much deviation in the interpretation of the division order, and fully reflect the nature and severity of punishment and Shang Yang's intention of "paying more taxes but not farming".

Second, the understanding and discussion of "Chu Ci Fu"

Historians have always had different views on the understanding of "Chu Wei Fu". Some advocates are "the beginning of land tax". For example, Sun Kai's "Qin (Volume 17) Food" said: "Land tax ... in the fourteenth year of Qin Xiaogong, it was initially tax." Some are military fu explanations, quoting Qiao Zhou from Historical Records: "It was also military fu at the beginning." Others put forward the theory that "the first time is oral fu", such as "Qin Shi" in Volume 2 of the Seven National Examinations: "The first time is fu. ..... "Memorabilia" cloud: Fu Qin hukou, people die and hang on. Therefore, Qin said,' Weishui doesn't gargle, but crouches'. That is to say, tyrannizing tigers. However, today's scholars advocate oral fu, and basically deny the theory of land fu and military fu. In this view, the author once objected that "tax at first" was actually a new tax system formulated by Shang Yang. Below I will make a further analysis on the relevant issues.

Throughout all kinds of discussions, many scholars advocate the theory of "oral fu", which is mainly based on the fact that "initial fu" cannot refer to land fu or military fu:

In 348 BC, there was a record of "paying taxes first". After more than 50 years, the word "pay tax first" appeared, which is obviously different from the tax on land rent, not land tax. But it does not mean that "the first time is military tax." Since the Spring and Autumn Period, there have been many wars and a military system has long been formed. There is only one possibility, and that is "oral fu first".

Needless to say, this explanation does have some truth, but it is debatable that it cannot refer to land tax or military tax.

Let's talk about land tax first. It is not difficult to see that the above statement actually interprets the meaning of the word "Chu" as "the earliest", "the first" or "the first time", and thinks that only something completely different from the past can be called "Chu". Therefore, it is considered that there can be no record of "renting grain first" in Qin State. But it obviously ignores that the word "Chu" can have different meanings, and even the same thing can be called "Chu" after significant changes in quantity or expression. Many examples can be found in historical records. As far as the land system is concerned, Qin Benji and Chronicle of Six Kingdoms clearly recorded that "the land was opened for twelve years" and Shang Jun Biography can also prove it, while Qin Shihuang Benji recorded that "the land was first opened" four years ago. It can be seen that the word "Chu" here does have different meanings.

In fact, as long as we carefully examine the content and background of "the beginning of renting grain", it is not difficult to find that this is just a major tax reform adopted by Qin State in view of a large number of abandoned public fields and growing private fields at that time. As some scholars have said, with a large amount of land being used by private individuals, this has led to a series of tax reforms. It was not until the seventh year of Qin Dynasty (the first 408 years) that grain was rented for the first time that this reform was basically completed in all countries. These tax reforms reflect the collapse of state-owned land ownership, that is, the well-field system, and the development of private land ownership. "Since' renting grain' changes with the change of land system, did the land system of Qin State change when' paying money for the first time'? Yes At this time, Shang Yang had a major reform-"opening a new road for the field. "Although there are different understandings of his reform, it is an indisputable fact that Shang Yang did reform the agricultural land system and changed the original small mu into large mu. General code, state, county and customs;

According to the weekly system, every hundred steps are mu, and each mu is given a wife. Shang Yang assisted Qin, and there was no shortage of resources, so he changed the system to 240 mu and gave it to a woman at 100 mu.

Naturally, it is necessary to redefine the content of "renting grain" according to the new mu system, and the tax system of Qin State has indeed changed accordingly: "Open the border for the field, and the tax is flat." Mr. Li Jiannong also pointed out:

In Fourteen Years of Filial Piety, there is a record of "giving first", although there is no explicit provision for its giving method; The story of Zhao She attached to the Biography of Lian Po and Lin Xiangru is particularly worthy of attention. ..... Zhao's taxes are really targeted at the field.

It can be seen that we have every reason to believe that the content of "renting grain" has changed significantly. In order to explain this change, it is also called "initial consonant fu" Then, why can't it be said that it is "first land tax"?

Let's look at the military tax again. The above reasons that Ci Fu of Chu is not Jun Fu of Chu have not been discussed. First, judging from the differentiation order, before the "tax first", Qin actually had taxes levied according to population. The so-called "double fu" should include double-receiving oral fu. Therefore, if the State of Qin "had already formed a military system" before "giving it first", it can't be "giving it first to the military". Similarly, it can't be "giving it first to the oral". Second, although Qin has formed a military system, the military tax system, as a reform of Shang Yang's political reform, may be re-established and improved with the change of land system. As mentioned above, Qiao Zhou explained: "It was a military salute." Mr. Xu Zhongshu also said: "Qin State should collect military taxes by households, not customs taxes." Why can't this be called "the first army tax"?

In order to explain the problem more clearly, some scholars have put forward another statement. For example:

The greatest possibility of "initial fu" is "oral fu" The reason is that since the Qin dynasty unified the whole country in 22 1 BC for fourteen years, we have never seen the official promulgation of the regulations on "oral fu". The oral fu in Qin Dynasty existed.

However, this reason still cannot deny the view that "it was originally a land tax" or "it was originally a military tax". Because we didn't see the official regulations on land rent and military tax in this period, the land rent and military tax in Qin did exist.

In fact, it is not difficult to solve this problem if we really want to understand the connotation of "Chu Fu". The key is not to stick to the difference between "tax" and "tax". Generally speaking, there are strict regulations on taxation and its use. The History of Criminal Law in Hanshu says that during the Yin and Zhou Dynasties, "there were taxes. Taxes are enough to eat and soldiers are enough. " And "Food Record" said: "Fu is for chariots and horses, armored soldiers and scholars, and is used by the government treasury; The tax is paid to the gods in the suburbs of the ancestral temple, and the emperor supports them. The official fee is spent on common affairs. " It is fully proved that the original meaning of tax and tax refers to military tax and land rent. However, with the disintegration of the Jingtian system, by the Spring and Autumn Period and the Warring States Period, the tax systems of various countries had undergone great reforms. One of the most remarkable changes is that all kinds of taxes are levied by field. For example, the State of Qi once "declined because of the land", the State of Lu "initially granted mu", the State of Zheng "Gongshan" and the State of Qin "initially rented grain". As a result, the concepts of tax and rent began to be gradually confused. Tax can be called "rent" or "tax"; Conversely, tax can also be called "tax", and its connotation is obviously expanded, which is not limited to military tax. For example, in the Spring and Autumn Annals, Lu "used land tax". Although ancient and modern historians have different lawsuits, most of them think that they have both the purpose of increasing land rent and the intention of collecting military tax. Another example is "Mozi Ci Guo Pian", which says: "People will not get sick if they are taxed regularly." It is also a general term for "rent tax" as a tax type. There are Han Feizi's contributions to learning, "asking for money, grain and millet to save the famine and prepare for the army", "Huainan Ziyun's training" and "everyone gets a basket, but he is defeated by several houses", all of which show that the connotation of "Fu" has been obviously expanded. Therefore, in the Han Dynasty, the concepts of tax and tax were more confused, and the former even evolved into a general term for various levies. For example, Han Ying's Biography of Poetry in the Western Han Dynasty, Volume 10, Jin Pinggong ... Collected Many Stories and Hidden Taiwan, and Xu Shen's Shuowen Beibu, Fu, Collected Also, are typical examples.

However, even in the Han dynasty, many scholars still used the concepts of use tax and tax quite strictly. Bangu is an example. But at most, it shows that their statements still retain the original meaning of tax and tax, which is not enough to overthrow other views. More importantly, to study the connotation of "initial tax", we should mainly consider Sima Qian's language expression and habits. That is to say, no matter how others explain it, as long as it is clear whether he has made a strict distinction between tax and tax, it can actually be determined whether the "initial tax" refers to a specific tax type. So, how did Tai Shigong define the concepts of use tax and tax? Please see the Biography of Lian Po and Lin Xiangru:

Zhao She, Zhao Zhitian department officials also. The Ping Yuanjun family refused to pay the rent, so they ruled according to law ... Ping Yuanjun thought it was noble, and what he said was true to the king. Wang Zhizhi governs the country, the national tax is flat, and the people are rich and the government is solid.

Here Sima Qian compares "rent tax" with "tax", which shows that he obviously did not use the concept of tax and tax in a strict sense. In fact, the record of Chu Wei Fu is also the same. Judging from the Biography of Shang Jun, he commented on this matter together with "opening farmland to build buildings", saying that "opening farmland to build buildings and closing borders, while taxes are flat", that is to say, he did not think "Fu" was a specific one. However, some scholars often ignore this point, and at the same time, they are too rigid in the "initial" explanation, which can not but make their conclusions biased.

We believe that the so-called "initial tax" is actually a major tax reform carried out by Shang Yang according to the new land system of Qin State. As far as the content is concerned, it does not simply refer to customs tax, land tax or military tax, but may include the above three taxes and other taxes. In the Collection of Historical Records, Guangxu commented on Fu Chu: "The method of making tribute is also." Although we can't draw a conclusion directly from this annotation, it can be explained that Chu Wei Fu is not a concrete Fu.

Admittedly, some scholars doubt the reliability of this annotation. Mainly according to "Tribute, Contribution" in Shuowen, I think this kind of "contribution" tribute has existed for a long time. However, it is somewhat arbitrary to deny Xu's notes just by saying so. In fact, the so-called "dedication" and "tribute" are obviously different. The former refers to "local taxes", that is, governors or vassals offer local products and rare items to the monarch, while the latter is a general term for local taxes and taxes. "Shang Yu Shu Gong" Kong Ying Da Shu Yue:

Give a tax collection name. In the past, the flood was a disaster, and all the people drowned. Kyushu was built by taxation. In addition to the flood, the soil has been restored to its original state, which is the difference between tribute and tribute.

Moreover, whether the word "tribute" can be interpreted as "contribution" is also debatable. According to Mr. Jin's research, the word "tribute", as a collection method, should be paid in kind, that is, the rent system of "how old is a matter of course". Needless to say, even if the word "tribute" can be understood as "contribution", it should be carefully analyzed. "Hanshu Shihuozhi" cloud:

Since the decline of Zhou Shi, tyrants and corrupt officials have slowed down, corvees are rampant, government decrees are not believed, and public fields have not been treated. Therefore, Lu's "First Tax Mu" and "Spring and Autumn Annals" are ridiculous.

It can be seen that since the Spring and Autumn Period, people have been deeply impressed by the destruction of the tributary system. As far as Guangxu is concerned, it must be familiar. But he still put forward the "method of making tributes", which can't help but remind us that there is another reason. Therefore, a more reasonable explanation can only be that the so-called "tribute" and "contribution" are different, just as the word "well-off" is essentially different from ancient times.

Dong Zhongshu wrote in History of Food in Hanshu: "The Qin Dynasty was different. With the method of Shang Yang, the income of land rent, tribute and salt and iron is twenty times higher than that of ancient times. " Accordingly, the land rent and customs tax collected in Qin Dynasty were based on "Shang Yang's Law". As for the "law of Shang Yang" in taxation, it seems that there is only one direct record, so it can be inferred that "law of Shang Yang" is what Dong Zhongshu said. Explain that its content includes at least two forms: land rent and oral tax, not just a specific tax. This is completely consistent with Guangxu's "tribute method". In addition, there is also a record that "the beginning is a tax" in Zi Jian, and the second volume "Zhou Ji Er" says: "Qin pays more attention to taxes." [Note] Cloud: "If the ore field is abandoned, Zhou Shiyi's method will not be reused. Covering an acre is the law of taxation. " This clearly shows us that "initial tax" is a new tax system formulated and implemented by Shang Yang.

Some scholars have suggested that after the "pre-fu" until the reunification of Qin Dynasty, there was no formal provision on oral fu, and oral fu did exist. However, in the literature records and archaeological materials, not only oral or household fu was not found, but also rent, draft, military fu or calculation fu was not found at that time. Similarly, these forms of taxation do exist. Judging from the existing historical data, there are also reasons for the above-mentioned identification as oral fu, land fu and military fu. Since these forms of taxation cannot be ruled out, only by confirming that "initial tax" includes all taxes collected at that time can we get a more reasonable explanation. This is also one of the main reasons why we put forward that the connotation of "initial tax" includes all kinds of taxes in Qin State.

Thirdly, the re-understanding of the study of Su 'an Fu in Qin State.

As far as the study of "operator" is concerned, it is Mr. Kato Fan, a Japanese economic historian, who first made a systematic study and attracted attention. In his essay On Arithmetic Fu, he proposed that arithmetic fu was created by Shang Yang, and comprehensively discussed the content, name and significance of arithmetic fu. Under the influence of Mr. Kato, at present, domestic scholars agree that there is taxation in Qin State, but there are still some differences in the interpretation of its nature and content. In order to clarify the facts, the following also makes some analysis.

Regarding the nature of taxation, Mr. Kato put forward the theory of military taxation. He thinks that the taxation of Qin and Han dynasties is the same, and the taxation of Qin state is military tax. However, domestic scholars believe that the taxation of Han Dynasty is aimed at the population tax of adults, so the taxation of Qin State should also be treated as an oral tax. For example: "In the Qin Dynasty ... it was often a mixture of oral and arithmetic fu. In most cases, it is called luck to eat, and sometimes it is also called money. " We believe that Mr. Kato's theory of military fu is true, but it is debatable that he also regards the calculation of Han dynasty as military fu; Of course, it is debatable for domestic scholars to regard the calculation of Qin and Han Fu as the oral Fu. In fact, the calculation of the Qin state is not an oral fu, but a military fu, which is a kind of fu specially levied on women.

According to relevant historical data, many scholars put forward that the calculation is oral fu, mainly for two reasons. One is "Biography of Han Dynasty and CuO Chuan":

Today, the demise of the Qin Dynasty has caused 10,000 deaths, but the deaths of two baht have been reported, and it is impossible to count them after death.

One is the biography of Nan Man in the later Han Dynasty:

When Qin Zhaoxiang became king ... after the barbarians reclaimed farmland, they didn't rent it unless they were the tenth wife. [Note] As the saying goes, "You spoil it, so one household is exempt from tax on one hectare of land. Although it has ten wives, it doesn't lose money. "

But in fact, in terms of the concept of oral fu, these are not enough to prove.

As we all know, the so-called "mouth tax" is also a poll tax that pays money with the mouth or "speaks without proof". For example, in the Qin Dynasty, "Touhui Jifu" and "Touhui Jifu", among which "Touhui" means this. Therefore, if everyone doesn't have to pay Fu, it can't be called oral Fu. This is how Qin calculated Fu. Although the quoted Biography of Chao Cuo said: "After death, you can't get it back." But the problem is that the deceased does not pay tribute. At that time, the Shang Yang Reform had implemented a strict household registration system. Among them, regarding the cancellation of household registration, "Shang Jun Shuneiding" and "Deqiang" clearly stipulate: "The living write and the dead cut." So after Qin's death, there is no longer the so-called tax calculation problem. That kind of "can't be counted again" can't be used as the basis of oral fu, since it is in terms of the fact that Qin soldiers have been excluded, that is, "although they are the survivors of the war dead, they have not been exempted from calculation." Similarly, the "ten wives don't count" mentioned in the biography of Nan Man can't be said to be "the mouth rate comes out of the spring". Because whether "ten wives don't count" or "although there are ten wives, words don't lose money" are only within the scope of women, so this can't be used as the basis of oral fu. It can be seen that the calculation fu of Qin state is not oral fu, and its connotation needs further textual research.

As mentioned earlier, Shang Yang's first political reform forced farmers to split up. As the saying goes, "If the family is rich, the children will be strong, and if the family is poor, there will be many children", which has caused great changes in the family structure of Qin State. Mainly formed many nuclear families with husband and wife as the main body. This nuclear family can be roughly divided into three types: first, families with unmarried children, second, families with childless couples or married children, and third, families with widowed unmarried children. But no matter what type, they are actually individual small farmers with a family of "strong" men. Therefore, in this kind of individual peasant family, if Qin's minions, that is, "strong" men, are excluded from the tax calculation, the so-called "no answer" is mainly women and their children. The problem is that their children should also be excluded from the tax calculation. "Qin Law" stipulates:

Can you (why) call it a "collector" or "be a good boy and help others"? Hiding in a house is called "rowing" (also).

Mr. Kato thinks that Qin and Han dynasties have the same calculation and fu, but in fact, Qin's calculation and fu did not leave much influence on Han dynasty. Although there was a calculation of Fu in the Han Dynasty, it was also stipulated that "women over 15 years old to 30 years old do not marry, and five counts", but this just followed its name and retained some traces of Qin Fu calculation. It has been recognized by domestic historians that the taxation in Han Dynasty was a population tax levied on adults. For example, the Record of Emperor Gaozu quoted: "People give money from fifteen to fifty-six, and one hundred and twenty counts." The emergence of this phenomenon is obviously directly related to reducing exploitation. "Hanshu Shihuozhi" said:

Since the world is established, the people die and hide, and the son of heaven cannot have wine, but must take an ox cart. On the other hand, there is no prohibition in the law, the land rent is lighter, and the tax is one fifth, and the official position is given to the people.

Shigu said, "Just take enough." The difference between Qin and Han dynasties is probably one of its main contents. Therefore, with the death of Qin, Qin's arithmetic and Fu disappeared in history.

In a word, we think that the taxation created by Shang Yang is an integral part of the feudal tax levied on women, and it is as important as the land rent. In other words, the tax system of the Qin Dynasty includes not only miscellaneous taxes such as mouth tax, but also additional taxes such as men's land rent and draft, as well as women's tax calculation. The variety of its names and the strictness of its system are unprecedented. Therefore, ancient historians said with emotion: "The World News said:' Zhao is not as good as Chu, and Chu is not as good as Qin.' Profound words about Fu Qin's complexity. Marx once pointed out: "A strong government and heavy taxes are the same concept." Qin's tax system is a concrete portrayal!

For reference only, please learn by yourself.

I hope it helps you.

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Shang Yang's Reform from the Perspective of Law