In the past, Yu Yu leveled the floods, painted Kyushu, and paid tribute to the soil. This is the beginning of the meaning of taxation.Encourage enough soldiers, tax enough food, the country is sufficient, and the people are peaceful.But tyrants and filthy officials take the world as their private property, levies excessively, suck fat, arouse people's resentment and anger, rise up and drive them away, the country perishes and kills, making the world laugh.Lian Heng said: Before the Ming Dynasty, it was still the case. Taiwan was far away from overseas, and it was ruled by the ancients.In the Ming Dynasty, the Dutch began to open up Situ, in order to open up trade with the East, set up officials and administration, control the royal land, recruit people to cultivate it, and accept their Fu, which is described in "Tian Fu Zhi".It is time to return to Tufan Sui Na deer skin, depending on the size of the community.Because of this, every year on the second day of the fifth lunar month, the accounting officials gather at the office and call the people to go to the communes. Everyone looks around. It has the name and social salary in the book, and the Yin households are taken as guarantees, and they are paid in four seasons, which is called social business.At the time of the social business, he led his partners to Fanshe Trading, the owner of the property, and the record as an accountant, and the social business led it.All the farmed and hunted products are sold to the community merchants, and they are exchanged with cloth, silk, salt and iron, tobacco, and gunpowder.Its order is strict, and no one dares to be private.The income of social salaries is thousands of gold for large societies and hundreds of dollars for small ones. It is one of the miscellaneous taxes.At that time, the land was first opened up, the land was vast and fertile, and there were three crops per year. Hooligans from Fujian and Guangdong along the coast came one after another, and the rate was thousands of people at a tithe. Dingnian accepts four shields.At the beginning of the leadership, the annual income was 3,100 dong, and in the next 20 years, it increased to 33,700 dong, covering many colonists, and the annual income was also large.There are many elks in the mountains of Taiwan, and the hunters are taxed according to the tax, and the monthly tax is one shield, and they chase the dogs into the mountains, hunting and killing them, so the number of elks is gradually decreasing.Later, it was increased to fifteen dong, and the annual income was 36,000 dong, which was less than 20,000 dong.Its candied skins were trafficked to China and Japan, with an annual rate of more than 100,000 gold.Set up customs to discuss taxes, to collect market goods, and the age is more than 100,000 gold.Ruofu's interests in mountains, forests, rivers and swamps, the calculations of merchants and industry, and the entry of Yu Heng, all of them weigh their importance to assist administrative expenses.The croupiers' salaries are not enough for their age, and they each do their own private business. They treat the small people violently, invade the fields and houses, fight with each other, and bribery becomes a habit.Jialuo Guo Huaiyi, because of the grievances of the people, got together with his comrades and tried to expel him, but he was killed when he failed, and thousands of people were implicated.The desperadoes turned around and gathered together to resist.It is also heard that the king of Yanping County will promote the restoration of the army, and the Dutch people are afraid, so they ask the governor of Java to increase troops and garrison Taiwan, and levy more miscellaneous taxes to help the soldiers eat.However, the internal strife continued, and they robbed and scrambled to the point of death.The husband country is based on the people, the rich will make the country rich, and the poor will make the country poor.Therefore, it is said that one does not suffer from widowhood but does not suffer from inequality, and does not suffer from poverty but suffers from restlessness.Now that the Dutch people have Taiwan, they wantonly tyrannize, cut off our land, insult our people, and deprive us of our rights. The world's commentators say it is a colonial strategy.It hurts!

Yanping entered Taiwan, and the national use was insufficient, and most of them followed the old system of the Dutch.As for the successor, he consulted with Chen Yonghua to join the army to prepare for the strategy of Changzhi.Over the past ten years, the number of immigrants has reached as many as hundreds of thousands, and the expansion of land has reached as far as Liangba, so the people of Taiwan have gathered in large numbers.Confucius said: "A country with a thousand chariots, respect things and trust them, use them frugally and love others, so that the people can be timely." Therefore, the people are all diligent and happy, and they put public affairs first and then private affairs.Therefore, it is said that if you have enough food and clothing, you will know honor and disgrace, and you will live with integrity and settle down lawsuits.Ever since Yanping came to Taiwan, he has been resting with the people, and Yonghua has been talking about it. The way is politics, the idleness is friendship, the teaching is service, the peace is made, the loyalty is gradually, the courage is stern, and the courage is persuaded. In order to benefit and punish severely, the people can do whatever they want.In the past twenty years, Taiwan has a lot of wealth, and the surplus is used for national use.Ji Yonghua died, politics and religion were stolen, and miscellaneous taxes were imposed indiscriminately.

When the Qing people won Taiwan, they discussed relocating their people and destroying their land.General Shi Lang of Jinghai made Chen Bu, but set up one prefecture and three counties. The system of land tax was the same as that of the province, but the miscellaneous taxes remained the same, or they were established, with various names and intensified.Those set up on land are called land rates, and those that are more beautiful than water are called water rates.The house rate started from the Dutch people, and there is a difference in size.In May of the first year of Yongzheng, there was a division inspecting the government to manage the house. Except for the vandals, there were 7,740 big houses, which were collected for 1.5 cents and 1.9 cents, and 1,703 small houses, which were collected half a cent. Of.According to households, if there is a failure after paying the payment, the payment certificate will be cancelled, and the same is true for the payment of the newly built one. Take this as an example.It was also established by the Zheng family, the grinder, who collected five taels of silver for one piece.The new rate for cane carts is also five or six dollars in silver.The pawnbrokers are also those who have power over their sons and mothers, and they collect five taels a year. They are called official codes, and they are protected by officials. Although it is not a crime to collect stolen goods.However, it was set up by many powerful men, and the local officials were slightly divided.Those who do not collect wages are small codes, and the soldiers of the military camp are also those who pay a lot of money for a small amount of money.The Wayao, the Vegetable Garden, the Old Mansion, and the Betelnut House are also paid according to their size, and their taxes are insignificant.This is the rough outline of the land rate.Fish are also raised in the pond, and fish are also raised in the pond, and the profit of the pond is better than that of the pond. Afterwards, the garden is used to collect taxes from the garden, and it is compiled in the land tax.Penghu is rich in fish and uses the sea as its field. After Lang came to Taiwan, it was privately owned, and the annual fee was one thousand two hundred taels.When Xu Liangbin arrived, he asked to return to the official position to cover the public expenses of the admiral's yamen, but the experts demanded arbitrarily and demandingly, and the fishermen were often stripped, which made them feel bitter.In the second year of Qianlong's reign, he issued an edict to ban revolution, and ordered Governor Hao Yulin to order the local officials to compile the number of fish boats as usual, so as to check them in time.Husband's fish boats have different sizes, and they are calculated and levied at a rate of seven cents and seven cents per load.The next day is Jianjiao, eight cents and four cents each.The next day is Shanban, four cents and two cents per bait.A net costs three, two, five cents, and the smaller one is one, two, seven and five cents.Those who make foil cut bamboo like a curtain, more than ten feet long, standing on the sea level, and fishing by riding the tide, each piece is one, two, two and six cents.Those in Shanghai built soil enclosures, more than a foot high, lacking a door to enter the tide, and set up nets for fishing, which cost eight yuan and four cents per mouth.Fishing bait is also used for fishing, and each bait costs five taels and eight cents.Fishing is also fishing, and the payment is the same as that of fishing.Kuye, ■ye, and 罾ye are all used for fishing, and the amount of fish they get is different, so the severity of the payment is also different: 罟 is eleven taels and seven cents and six cents, five and eight cents and eight cents, and 罾Four two two money.The mullet flag is also known as Tibet. Before the winter solstice, the mullets are numbered in tens of thousands from north to south. Fishermen first lead the flags. Yap most.This rate is roughly the same.

In the winter and December of the thirteenth year of Tongzhi, Shen Baozhen, the imperial envoy, said: "In the old days, people who cast pots, pans, and agricultural tools in Taiwan must submit them to the local officials and be photographed by the vassal. There are only 27 families in Taiwan, and they are called casting. Its iron is purchased from Zhangzhou in the inland area, and smugglers are punished. Recently, Haikou has been open to trade, and iron bars are included in the import tariff. In the past, it came from the inland, but now it comes from the West. , the casting household also relied on official approval, and arbitrarily manipulated it, and the people were very miserable. Taiwan also produced bamboo poles, and because of the unrest of the foreign people, they were afraid of helping them. Because of the ban on export, bamboo poles had to be inspected when they passed through the port. I don’t know. Cloth can be used as a sail, there is no need to use bamboo, and strict regulations are used to extort money for military service, and if there are more victims of civilians, please ask Wuyong to ban it." The imperial edict can.

In the spring of the third year of Guangxu, Ding Richang, the governor, looked at Taiwan and saw the pain of miscellaneous taxes, so he asked to get rid of it.His words said: "When Zheng Kesong returned to Chengcheng in Chatai County, there were only three counties of Taiwan, Fengshan, and Chiayi. The two counties of Changhua County, Danshui, and Kavalan were all lands built later. As far as Neishan in the east, From the west to the sea, the land is shallow and narrow, but the north and south are long. The three counties of Jitai, Feng, and Jia are 290 miles long, and their amount is more than 130,000 stones. Five hundred and eighty miles, only more than 56,000 stones of grain were collected. The land of Zhang, Dan, and Lan is half as large as that of Tai, Feng, and Jia, but the valleys collected are less than half, why? Gaifeng The lands of Zhang, Tai, and Jia were opened up earlier, and the taxes levied follow the old rules of the Zheng family, while the newly reclaimed lands of Zhang, Dan, and Lan were newly established by the imperial court, so the taxation is lighter. However, it is If the people are tired, there is nothing like miscellaneous salaries. There are many names for miscellaneous salaries, including Guihua Shengfan. The so-called salaries are collected from the places where sugar is boiled. Although it is said to be strict, but the profit is calculated, and one or two is taken at discretion to benefit the righteous supply, and there is no great loss to the people. It is like a tributary of the sea, called Hong Kong. , deep depressions and accumulated water are called ponds. Wherever fish can be raised, it is like a levied fee. Wherever the path is accessible, bamboo rafts and boats transport goods. , Wayao, vegetable gardens, betel nuts, pannifera, etc., are all taxed according to the number. If they collect all fishermen, they are called 罟, 轾, 罾, ■, foil, 縺, net, and Shanghai , Said the black fish flag, the officials blackmailed and took the poor people. And the servants and fishermen are often uncertain, and the officials can't know everything. They pretend to be local tyrants. Harvesting, licking bran and rice, ten people lose to the officials, and a hundred people take it from the people. How can the people not be trapped? If you don't cut off kudzu vines, it will be difficult to get rid of the disadvantages. In addition to the fan rate, 塭 rate, and surname rate, the statistics of Hong Kong, Lake and other miscellaneous rates are all 5,223 taels of silver. The five per cent should be exempted to eliminate the burden of the people. Fuchatai, Feng, and Jia are the three counties, and the collection is heavy, but the names of miscellaneous rates are still complicated. The small people work hard all the time, and they earn little. Sudden clamor, then there are shackles and sticks in hand, chickens and dogs sigh silently, how can the people recover from poverty, and how can the vitality be restored? And this miscellaneous rate is collected only a few thousand taels, distributed on the spot, and included in the memorial Sales. In recent years, Taiwan’s production of tea, camphor and other taxes are newly levied, which is several times higher than this. Now that Taipei is discussing mining, the geographical advantage will be more prosperous. I would like to check the list of miscellaneous rates in the previous item. Please refer to Guangxu III From the beginning of the year, they will be eradicated forever." Zhao Ke.The National People's Congress of Taiwan said that it is still praised today.

Deed tax is one of the deposits, as well as miscellaneous taxes.In the old rule, taxes and fees totaled thirteen yuan for every one hundred yuan.In the second year of Guangxu, Cai Xiatan, the county gentry, asked Yu Shi to play a performance. The order was discussed at the lower level, and it was decided that starting from three years, the tax would be reduced by half, that is, the tax of 100 yuan would be 6 yuan and 50 cents, and the external fee would be cut.However, those who deal with it can't completely waste it, and pay an additional six cents for each case. If it is more than a thousand taels, the county will send it to the government for printing, or the business owner will send it by themselves, and the fee will be 20 to 30 yuan per case.Among the tax amount, three yuan is used to transfer the government to the vassal, and the county magistrate gets one yuan and eight anise, and the rest is distributed by the scribes, servants, housekeepers, and servants.Therefore, after the county magistrate gets off the bus, he will show the tax deed to the people, and the ratio will be rotated on a regular basis for personal gain.The deeds that have been taxed are called red deeds, and the deeds that have not been taxed are white deeds. People don't take it for granted, so the people also know that it is important.

Anping is the mouth of the government and trade, and it is managed by the Taifang Tongzhi, and the shipping fee is collected, which is called Jiaokou.Send personnel to investigate, and all merchant ships from the mainland who come to Taiwan shall have their licenses verified.At the time of exit, the red flag must be hung on the ship. When the patrolmen arrive on the ship, they will measure the load and report that there is no difference. The commissioner will charge according to it.Every hundred loads of five yuan and six accounts for six petals, and the age is about 5,000 yuan.Those who do not change their licenses consider it smuggling and the cargo is confiscated.In the first year of Guangxu, Taifang Tongzhi moved to Beinan, and it was still charged.In the fourteenth year, it was collected by Anping County to offset half of the subsidy.At that time, the number of sailing ships was decreasing, and the age was about three or four thousand yuan, while the ships were collected by the customs.There is also Wukou, which is under the management of the deputy general of the Anping Navy.Bianbing was also sent to inspect the entry and exit and interrogate the thieves.There is a levy of two yuan per ship, and the age is about two thousand yuan.

The agreement in Tianjin allowed Taiwan to open a mutual market.In the ninth year of Xianfeng, He Guiqing, governor of Liangjiang, allowed the United States to conduct business in Chaozhou and Taiwan first.As for Britain and France, please follow the United States to collect taxes, and all replays will be handled. The taxes will still be released from the customs treasury, and will be supervised by the generals, and will be merged with Nantai and Xiamen.Ten years later, Taoist Ou Tianmin of Zuo Pai, Lin Xiangrong of Taiwan Township, Kong Zhaoci of Bingbei Road, and Hong Yuchen, the prefect, proposed to use Balidong, Tamsui as a trading port, and set up a customs at Huwei on the opposite bank.The chicken coop, Xiangshan, Houlong, and Zhonggang on the north road, and the Luermen and Dagu on the south road, all large and small, are all prohibited from trading by foreign ships.On June 22, the first year of Tongzhi, Huwei switched on and off to collect taxes.In the first month of the second year, Ma Shuhui, a Taoist priest, was sent to take over. It was appropriate to change the chaos and turmoil in various places. Before he arrived, Danshui Tongzhi Enyu was appointed to replace him.Enyu, please set up a Guandu inspection card to check the entry and exit of foreign merchants, and the patrol is still used to close the ship.The Taxation Department also reported to the Prime Minister's Yamen, please conduct business as usual in Jilong, Qihou, and Anping, and the Ministry agrees.On August 19th, the chicken coop opened its mouth and sent the deputy tax department to handle it.In April of the third year, Anping and Qihou also opened.Huwei is the main entrance, and Jilong, Anping, and Qihou are the outer entrances.The silver books for taxation are all transferred from the head office to the customs treasury, and are under the supervision of General Fuzhou.In the spring and February of the fourth year, the taxation department behind the banner collected foreign taxes in Anping, and the annual increase was increased. All merchants went to the banner to pay the taxes, which was very inconvenient. Please set up a bank account in Anping to manage the entry and exit.General Qinglin investigates the original case and uses Anping as a proof point. Only foreign ships are allowed to anchor and pick up goods, and the opening is not allowed. The Drumming Committee Dexie Lingfu uses this as a convenience for Chinese businessmen.It was approved by the Ministry of Household Affairs and opened in October of six years.There is also a shipping office to manage port affairs and collect ship notes.At that time, trade was not flourishing, and taxes were few.It is because China's agreed tax rate is very light, and the exchange of local goods is not subject to lijin.

The establishment of lijin began in the season of Daoguang.At the time of the military afternoon, it was difficult to collect taxes, so it was an expedient measure to help the army.All goods entering and exiting are collected according to the load, regardless of the thickness, so it is called the "percentage".In the eleventh year of Xianfeng, the magistrate Hong Yuchen obeyed the order, and the province also sent an alternate magistrate Cheng Rongchun to Tamsui to set up a campaign to levy opium as the main item.There is also a card inspection outside the branch office, and the levy is the same as before.However, the subordinate officials cheated in writing, and were extremely demanding, in order to satisfy their private needs, and merchants fell ill.Fulikin's design is to save a temporary emergency, not a permanent one.Therefore, since the peace of the matter, many literati and bureaucrats have asked for abolition and merger with the customs, but the Qing court refused to listen.However, since the opening of trade, the land has been improved and the products have been developed day by day. The export of sugar, rice and tea has an annual rate of several million yuan.Rice is the basis of people's food and it is supplied to Fujian, so it does not matter.Sugar is sold at two qian per load, sold in Tianjin and Shanghai, followed by Hong Kong and Japan.Don't ask for tea, set up a bureau in Dadaocheng.The benefits of camphor, or return to the official, or return to the people, its per cent is more.However, the benefits of coal and sand have been promoted successively, so their details are available and heard.In the 18th year of Guangxu, the merchants behind the banner paid 6 cents for every hundred catties of polo hemp, 4 cents and 1 cent for silver, and the customs taxed silver for 7 cents.Since March of the 16th year, it has been incorporated into the ramie category, and all taxes have been changed, reduced to three cents and five cents.In the past, the original tax was heavy and the tax was light, but now the anti-tax is light and heavy, so please reduce it.Pineapple shreds are distributed to Shantou to produce linen. The amount is quite large, and the Lijin Bureau of Taiwan considers it an export product.For example, for a hundred catties of soil tuckahoe, the foreign customs tax is one cent and three cents of silver, and the lijin is set as one yuan;Another example is a hundred catties of sesame, the foreign customs tax is one cent and five cents, and the lijin is one dime and four petals; the camphor foreign customs levy is seven cents and four cents, and the lijin is five cents and five petals.If there is a difference between the tariff and the likin, it is not allowed to use the likin for department stores, and it is levied according to the half of the tariff.The half-tax at Zikou originally refers to the triple invoices requested by foreign merchants, and the goods are shipped to the last Zikou, and half-tax is paid in full.If Chinese businessmen pay taxes at the customs, and get a fee when they meet a card, how can they use half the export tax as an example.However, the business has been depressed recently, and the sales have been stagnant. The export of bolo hemp in the banner is about two to three hundred gold per year, which is very small. Gu approved the reduction and incorporated it into the ramie regulations. The combined silver is three cents and two cents, which is difficult for merchants.The husband's tax is set up, so it is for the use of the country, and there are private collections among the people.The city in the city, the market place in the village, the livestock of cattle and pigs, and the field of vegetables and fruits, everyone who sells here, every fee charged is used to fill the money for temple sacrifices and righteous deeds.However, it must be reported to the official to show it, and the old man is willing to lose if he fights with Du.At the beginning, during the Daoguang period, the business in the county was prosperous, and the ox carts entered the city, hundreds of them a day, and the city soldiers deceived the fools of the village and extorted fees.The villagers couldn't bear the hardships, and they called on the county gentry, and the towns and roads jointly prohibited it, and those who violated it were punished, and the disadvantages were slightly reformed.

Zheng's collection of miscellaneous taxes The house tax is six cents and two cents per room, and for six thousand two hundred and seventy rooms, three thousand eight hundred and eighty-seven cents and one cent are collected half a year. There are twenty-seven offices in Kuangshe, with an annual levy of 3,600 taels. The Hong Kong and Tan annual levy is 19,388 taels. Liangtou cards cost one penny per load, for 13,637 loads, the annual levy is 1,527 point. There are one hundred and eleven ships in Penghu, and the annual levy is seventy-three taels. There are thirty-four ferry boats in Anping Town, and the annual levy is four hundred taels.

Each of the cow mills has twenty-four taels, and every twenty-seven poems, the annual levy is six hundred and forty-eight taels. There are 100 sugarcane carts, and the annual levy is 1,976 taels. There are eighty pieces of net foil, large and small, and the annual levy is two hundred and eighty-two four coins. The annual levy of 罟罾縺缞 and so on is eight hundred and forty taels. There are ninety-four mullet flags, and the annual levy is one hundred and forty-one taels. The annual tax on entry into Hong Kong is 13,000 taels. The annual salt tax for leaving Hong Kong is 200 taels. Monks, Taoists, monks, monks, monks, monks, priests, priests, monks, priests, monks, monks, monks, priests, monks, Taoists, Taoists, and Taoists, the annual levy is two hundred taels. Land rate collection table in the Qing Dynasty (according to the "Taiwan Fuzhi" in the 29th year of Qianlong's reign) (final digits) (omitted) Water rate collection table in the Qing Dynasty (according to the "Taiwan Fuzhi" in the 29th year of Qianlong's reign) (final digits) (omitted) Taiwan Customs collection tax banknote table (omitted) Form of Taiwan Customs Collection of Shipping Banknotes (omitted)