Five major tax system reforms in ancient times.

In ancient China, land tax (including household tax and household tax attached to land) was the main tax system, supplemented by commercial tax (including tariff and municipal tax). This tax system was originally formed in the Western Zhou Dynasty, the Spring and Autumn Period and the Warring States Period. Qin and Han dynasties have gradually completed; During the Wei, Jin, Southern and Northern Dynasties, Sui and Tang Dynasties, on the basis of the equal land system, it was continuously reformed and improved to the Song, Yuan, Ming and Qing Dynasties. With the destruction of the land equalization system, the wind of land annexation has intensified. On the basis of constantly cleaning up farmland and sorting out cadastre, the combined collection of land, households and taxes has been gradually realized, and the collection system of business tax and commodity taxes such as salt, tea and wine has been strengthened, so that the business tax has been reduced.

There is a record of "nine taxes to collect bribes" in Zhou Li Dazai in the pre-Qin period. Nine taxes refer to nine taxes in Bangzhong, Sijiao, Bangdian, Jiao Jia, Bangxian, Bangdu, Guanshi, Shanze and Yumin. During the Spring and Autumn Period, with the collapse of slavery, various vassal States successively implemented the land tax system of "paying taxes by mu". For example, the "land decline" in Qi State means that land taxes are levied at different levels according to the quality or distance of the land; Lu's initial tax was mu, that is, regardless of public land or private land, land rent was paid by mu; Chu's "living within our means" is to levy military tax according to the amount of income; Zheng Guo's "tax-making mound" is to levy military tax by field. During the Warring States Period in the 5th century BC, in order to meet the needs of war expenditure, countries scrambled to reform the tax system. For example, Shang Yang, the State of Qin, reformed, abolished the well-field system, recognized the private ownership of land and the trading system, and levied land tax according to the amount of land and household tax according to the population. Encourage the merger of farming and weaving, and exempt those who earn more from farming and weaving; If a family has more than two adult males without separation, the tax should be doubled. These reforms promoted the development of social production, increased fiscal revenue, and laid a material foundation for the Qin regime to unify the six countries in the future.

In the thirty-first year of Qin and Han Dynasties (2 16 BC), the decree of "making the first part of Guizhou a real field" was promulgated, which made all landowners and farmers declare the amount of land they occupied, and stipulated that each hectare of land should pay 3 stones for forage and 2 stones for straw. If you report the land secretly, you will be fined for paying less or not paying the rent tax. Jacky collected land rent from farmers without reporting it, and was also punished as a hidden land. In addition to land tax, the Qin dynasty also levied poll tax including household tax and customs tax; And a large number of laborers were requisitioned, such as "Vietnamese soldiers" serving in various counties, "standing soldiers" serving in Zhongduguan, and garrison soldiers guarding the border. The people are burdened with heavy taxes and corvee.

Taxes in the early Han dynasty inherited the Qin system. However, in view of the lessons of the demise of the Qin Dynasty, the tax rate of land tax was reduced to 15 tax, and then reduced to 30 tax. In addition to the land tax, there are other poll taxes, such as "tax calculation", "mouth tax" and "tax reform", which began in the fourth year of Emperor Gaozu Liu Bang (the first 203 years). 15 to 56 years old people pay taxes, and 120 is one, and Jia people and handmaiden are doubled. In the sixth year of Huidi (before 189), the tax revenue was reduced by one third. Oral tax is a premature population tax. During the period of Emperor Wu of the Han Dynasty (140 ~ 87), the state treasury was scarce, which made the people aged 3 to 14 pay 23 yuan for export tax. It was stipulated in the Han Dynasty that the corvee began to serve at the age of 20 and was exempted at the age of 55. Those who have not served in the army can be paid 2000 yuan a month to take more clothes. In addition, there was a household tax in the Han Dynasty, which was levied on private households in Feng Jun's Shiyi area, and each household's 200 yuan was for the enjoyment of Feng Jun's Liehou, which was not directly listed as the national financial reform.

The main taxes in this period were land tax and poll tax, as well as various miscellaneous taxes on industry and commerce and mountain wood products. The nature of property tax is to levy "counting money" on the cash and goods accumulated in the hands of businessmen and "counting cars and boats" on the owners of cars and boats; The nature of consumption tax includes livestock tax, salt and iron wine tax (or monopoly tax) levied on horses, cattle, sheep and other livestock; The nature of turnover tax includes tariffs on goods, that is, tariffs and market rents levied on the circulation of goods in shops.

Qin and Han Dynasties established a relatively complete tax legal system and management system. The written code of the Qin Dynasty is called Qin Law, among which the laws related to finance and taxation are Tian Law, Garden Stabilization Law, Jin Department Law, Guan Shi Law, Cang Law, Gong Law and Yao Law. There are clear provisions on the objects, items, tax rates, taxpayers and penalties of taxation. Han dynasty developed more completely on the basis of Qin law. When Emperor Wu appointed Zhang Tang and others, there were 359 chapters of laws and regulations, and the sanctions against law enforcement officers were more severe. Since the Qin dynasty, the national financial revenue and expenditure and the royal revenue and expenditure have been managed separately, with separate management institutions. In the Qin dynasty, the official in charge of the central finance was in charge of the internal history of Su, and it was Shaofu who was responsible for collecting taxes on mountain and sea ponds for the royal family. The officials in charge of the central finance in Han Dynasty were some professional officials in charge of income storage and scheduling under Da Sinong. Shaofu is in charge of taxes on forests, gardens, rivers and lakes, seafood, etc., for the exclusive use of the royal family.

The characteristic of the land tax system in Wei, Jin, Southern and Northern Dynasties is that the government allocated the ownerless wasteland caused by long-term war to refugees for farming (Cao Wei cultivated land, Jin occupied land, and Northern Wei occupied land). On this basis, the land tax system was reformed, the land rent and customs tax system since Qin and Han dynasties were abolished, and the land rent and household adjustment were implemented. Household transfer originated in the late Eastern Han Dynasty, which refers to the collection by households. Cao Wei officially issued a decree to implement the tax system of counting mu and households. Four liters of millet per mu, two silks and two Jin of cotton per household. In the sixth year of Xianning, Emperor Wu of Jin Dynasty (280), a land occupation order was issued, which stipulated that Ding Nan (16 ~ 60 years old) should pay 50 mu of land rent and Ding Nv should pay 20 mu of land rent. For example, if the household is Didingnan (13 ~ 15 years old, 6 1 ~ 65 years old). Rent eight liters per mu. The household transfers Ding Nan as the head of the household and pays three silks and three catties every year; If the female or male is the head of the household, the account transfer will be paid in half. In the ninth year of Emperor Xiaowen of the Northern Wei Dynasty (485), an even field order was issued, which stipulated that/kloc-men over 0/5 years old should be divided into 40 mu of grain, 20 mu of women and 20 mu of mulberry. In the marijuana producing areas, men get 10 mu of marijuana land, and women get 5 mu. The following year, the law of rent collection and rent adjustment was promulgated, which stipulated that both husband and wife should pay rent of 20 cents each, with four unmarried men and women above 15, eight handmaiden engaged in farming and weaving, and twenty cows, which was equivalent to rent adjustment for both husband and wife.

During this period, salt and iron were generally monopolized by the state. Wine is generally taxed, and some are officially monopolized. City tax is divided into market entry tax levied on merchants and shop tax levied on sitting merchants. There are two kinds of taxes on trading activities: taxes on buying and selling handmaiden, cattle, horses and farm houses, which are large and well documented, and taxes on transactions with small value and well documented. Taxes are levied on wealthy families with a wealth of 500,000 yuan and monks and nuns with a wealth of 200,000 yuan. There are also money and travel expenses.

The tax management system in this period reduced the authority of the central department in charge of taxation to the official in charge of collecting millet, and set up a senior minister to be fully responsible for fiscal and taxation work. Local state and county officials are responsible for land grant and tax collection. The Northern Wei Dynasty established a "three-leader system", that is, five households set up a neighbor, five neighbors set up a mile, and five miles set up a leader. The three leaders were responsible for checking households, collecting rents and adjusting corvees.

Sui, Tang, Sui and early Tang all promulgated the law of land equalization and rent adjustment. For example, according to the new land equalization order issued in the seventh year of Wude in Tang Gaozu (624), Ding Nan (2 1 year old) and middle-aged men over 18 years old were each given 100 mu of land, of which 20 mu was Yongye field (never returned) and 80 mu was Kubanden. At the same time, the Tenancy Adjustment Law was promulgated, which stipulated the land rent, tax adjustment and corvee that Tian Dingnan should pay (see Tenancy Adjustment). Recognize that "the land has rent, the households have adjustment, and the body has mediocrity." This tax system played a certain role in promoting the prosperity of Tang Dynasty and the development of agricultural production. After the Anshi Rebellion in the Middle Tang Dynasty (755 ~ 763), due to the exile of registered permanent residence, land annexation and the destruction of the land equalization system, the tenancy adjustment system lost its foundation, so it was changed to two taxes, and "the household has no host and guest, and it is a book to see the house" and "people have no choice, and the rich and the poor are the difference" (see the two tax laws). This is an important reform in the history of China's land tax system, changing the poll tax, which has been implemented for a long time in ancient China, into land property tax. Moreover, all kinds of taxes are collected in summer and autumn, which simplifies the collection procedures.

During this period, salt, wine and tea were sometimes taxed, sometimes exempted and sometimes monopolized. In the Tang Dynasty, Ada reformed the salt system and implemented the method of monopoly and tax increase. Five cases of Huichang for six years (846) also practiced drinking songs and strictly controlled alcohol. In the late Tang dynasty, in addition to the resumption of mining tax and closing tax, housing tax, transaction income and public and private funds tax were also levied. In the Sui Dynasty, the branch office was the organ that managed the central financial revenue; in the Tang Dynasty, the branch office was the household department. There was also the Ministry of Punishment in the Tang Dynasty, which was responsible for auditing and supervising the state's fiscal revenue. During the Sui and Tang Dynasties, Cao set up warehouses in local counties and joined the army in charge of public affairs, surveying, warehousing and rent collection. There are townships below the county level and villages below the township level. The village is responsible for checking the school accounts and collecting taxes. Is the most basic tax collector. In the late Tang dynasty, the taxes collected by local governments were divided into three parts, some of which were retained by local governments, some were handed over to provincial envoys according to the orders of the central authorities, and the rest were directly handed over to the capital. This is the system of "offering, making envoys and staying in the state" in the Tang Dynasty.

The land system in Song, Yuan, Ming and Qing Dynasties is divided into private land and official land, and the two tax laws are still used. Generally, one bucket is paid per mu, and three buckets are paid per mu in Jiangnan and other places. In addition to these two taxes, there are Ding Qian and the corvee, as well as various additional taxes on land tax, mainly including head money, warehouse tax, agricultural tax, beef tendon tax, international tax, silkworm salt money, qu silver money, market example money and so on. In the mid-Song Dynasty, land annexation was fierce, and farmers went bankrupt and were displaced, forcing the ruling group to carry out reforms. The laws related to Wang Anshi's reform tax system include the Fangtian Average Tax Law and the Tax Collection Law (see Fangtian Average Tax Law). However, due to the opposition of powerful people, it was not implemented. In the Yuan Dynasty, there were two kinds of taxes, namely "tax grain" and "tax difference". There are two kinds of taxes: Ding tax and local tax, Nadine tax with more land and less land, and local tax with more land and less land. Branch difference is divided into "silk home" and "silver bag" The South follows the Southern Song Dynasty tax system, "tax comes from the land", and grain is levied in autumn, and kapok, cloth and silk are levied in summer. In the early Ming Dynasty, he also imitated the two tax laws and approved the world land tax. Wheat is regarded as a summer tax and autumn grain in levy standard, and it is called "true color"; Folding other things according to their value is called "folding color" The whip method was created in the middle of Ming Dynasty. Divide the hard labor into silver and collect it on the land. In the early Qing dynasty, all sects were abolished by whipping, and Dante Silver never abolished it. By the first year of Yongzheng in Qing Dynasty (1723), the method of "paving ding into mu" was implemented (see paving ding into the ground). From then on, Ding tax was completely levied with grain, which became a unified land tax system in Qing Dynasty, marking the end of poll tax in ancient China.

With the development of handicraft industry, after the Song Dynasty, industrial and commercial taxes became an important source of fiscal revenue in various dynasties, and the scope of taxation was expanding day by day. As far as tax items are concerned, there are 27 tax items in four categories: grain, silk, gold, silver, iron and products in Song Dynasty. There are also salt, tea, wine, mining tax or monopoly, domestic city tax, and overseas business courses. During the Ming and Qing Dynasties, various industrial and commercial tax were further levied, and checkpoints were set up along the river to collect tariffs. In the Qing dynasty, there were dozens of tax gates in the Ministry of Housing and Industry. The tax targets include clothing, food, articles and groceries, and the ship tax is also levied. In addition, there are miscellaneous taxes such as land tax, dental tax, local tax and deed tax.

In this historical period, in the central government, the Song Dynasty set up three envoys to be responsible for various taxes, and the Salt and Iron Department was responsible for business tax, salt, tea, iron and taxation. The branch is in charge of money, silk and grain; The Ministry of Housing is responsible for household registration, land, currency and grain taxes. During the Ming and Qing Dynasties, the Ministry of Housing was responsible for tax collection, and there were 13 to 14 official and clearing departments under the Ministry of Housing, which were responsible for provincial tax collection. At the local level, magistrates and magistrates are responsible for tax collection. After the song dynasty, the tax system was gradually implemented, which was called buying a garden or buying a garden. In the Yuan Dynasty, the deed tax system was generally implemented for mineral products such as silver mine, cinnabar and mercury. In the early Qing Dynasty, in order to strengthen the tax administration, the Fu Quan Shu was compiled on the basis of the old records of Wanli in the Ming Dynasty and distributed to all counties, recording in detail: the number of people and places in Dingyuan; Number of fugitives and acres of wasteland; Land reclamation and the number of recruits; Actual collection, delivery, remaining amount, etc. Taxes. There are also measurement books (also called fish scale books) and yellow book as attachments to the fu book. The survey book recorded the names of the upper, middle and lower fields and the owners of the fields in detail. The yellow book mainly records the household registration, and also records the number of fields per household. A relatively complete local tax collection and management system has been established.