Chapter 28 Chapter 25 Decline in Prosperity (Part 1) The Abolition of Taxation System and Military Service System in the Tang Dynasty

The establishment of a system must first have the consciousness and spirit of creating the system.The implementation of a system also requires the awareness and spirit of implementing the system. This kind of consciousness and spirit gradually becomes dark and slack, and its system tends to decay and disappear. The fate of the prosperous Tang Dynasty was due to the establishment of various new systems at that time.And these new systems are gradually collapsing, and the prosperity of the Tang Dynasty cannot be preserved for a long time. The spirit of rent and mediocrity is not only light on corvees and low taxes, but also on the production for the people.

To implement this system, the membership account must be rectified first. Household registration is divided into nine classes, a total of three.One stays in the county, one goes to the state, and one goes to the household department. Accounting for the number of lessons scheduled for the next year. The six-year system of Wude, "Accounts are made every year, and registers are made every three years." All new attachments of household registration, removal of registration, escaping, and loss of registration, as well as the withdrawal and granting of farmland, must be carefully handled year by year.

Du Youtong attributed the prosperity of the Sui Dynasty to Gao Jianjian's method of transferring nationality.Note: When Emperor Yangdi played: "Taxes in the world, although there are fixed points, are collected every year, except that there are always too many notes. The long-term officials are in love, and the accounts are haunted. There is no fixed book, and it is difficult to push the school. It is for In order to lose your nationality, please go all over the states. Every year on the fifth day of the first lunar month, the county magistrate patrols people, each of the five parties and the three parties form a group, and set up households according to the same rules." Allow.Zeji's method of transferring nationality depends on the careful and diligent administration of officials.

Since the chaos of the country after Empress Wu in the Tang Dynasty, more and more people fled to avoid corvee.The land is moved to a wealthy household, but the official does not accept it. In the eighth year of Emperor Xuanzong's Kaiyuan, the law of mediocrity was reissued to the world. It's time for the world to rise and fall.The supervisory censor Yu Wenrong offered advice, including envying the land from outsiders and fleeing from households. The self-occupiers will be paid five years, with a tax of one thousand five hundred per dime.Zhu Dao Kuo has more than 800,000 customers, and Tian is also known as that.The prefecture and county decree, Zhang Xushu, envied Zhengtian, compiled households as customers, and at the end of the year, the family money was tens of millions.

However, the publications are not sorted out as before. Dingkou's reincarnation is not the old name, the replacement of the fields is not the old amount, the rise and fall of the rich and the poor is not the old title, and the household department just summarizes its old books in empty words. The imperial court no longer paid attention to the sufferings of the people's livelihood, but only pursued and punished them. The old system: Those who guard the border will be rented and mediocre, and they will be exempted from returning at the age of six.Xuanzong was in charge of barbarians and di, and most of the defenders died and never returned.Bian Jiangfu (hu) favors, does not apply for death, and the name of his native place will not be removed.In Tianbao, Wang Hong (hong) was the envoy of household registration, so he had the old records of the case. Except for six years, he had collected 30 years of rent and Yong from his family.At the end of Emperor Suzong, Yuan Zai, the envoy of Zuyong, according to the Jiang and Huai registries, cited those who violated the eight-year rent and transfer and escaped, and selected powerful officials as county magistrates.If the people store ten dendrobium grains, they will be on standby, or they will gather in the mountains and forests to become robbers.

The consciousness and spirit of establishing the rent-yong adjustment system do not exist at all, and the strong desire to get the idea quickly with laws and regulations will not be effective in the end. At that time, the government was demanding and harsh, while the society was in full swing. According to Tianbao's statistics in the 14th year, the total number of households is 8.9 million, of which 5.34 million are students and 3.56 million are not.The total number of mouths is 52.9 million, the number of students is 8.2 million, and the number of non-classes is 44.7 million.Those who do not take classes account for two-thirds of the households and five-sixths of the mouths.Therefore, Du You said: "Since Kaiyuan and Tianbao, laws and regulations have been abolished, and the disadvantages of mergers have surpassed those between Han Cheng and Ai."

After the An and Shi chaos, the household registration suddenly decreased, making it even more difficult to sort out. In the third year of Emperor Suzong's Qianyuan period, there were 1.9 million households and 16.9 million households.Compared with Tianbao's fourteen years, the number of households has dropped by 7 million, and the number of people has dropped by 36 million. The war and chaos are not so huge.This is also an important reason for the abolition of official governance and mergers. Therefore, the rent-yong adjustment had to be abandoned and replaced by the "two taxes" system.

The "two taxes" system began in the first year of Dezong Jianzhong and was created by Prime Minister Yang Yan. It is said in history: "After Emperor Suzong reached Germany, soldiers rose up all over the world, households were withered, and the territory was empty. The department of Fu Lian was under the control of Mo Xiang, and the outline was very bad. There were not many people in Wang Fu, and hundreds of people in Ke Lianfan. Those who abolished If you don't cut it, you won't go to the serious ones. Because of their harshness, the officials cannibalize others. If the rich have a lot of people, they can be exempted by eunuchs and exiles; Increased to the next. It is the ruin of the world, and it is a floating person. The natives living in the countryside are not four or five. The disadvantages of inflammation and disease are the two tax laws."

Its system: all the expenses for a hundred labors are collected for a penny, and the amount is first paid to the person, and the amount is used to control the person. Households have no owners and guests, and the living is the book; people have no middle or middle class, and the rich and the poor are the difference.Taxes are collected in summer and autumn.Rent, mediocrity, and miscellaneous corvee are known in the province. Its system is simple and clear, and it can stop the rape of officials, but it may not be able to benefit the people's livelihood. It is said in history that the two-tax system was practiced, "People do not stop the land, but they grow; People who know it, such as Lu Zhi, are extremely wrong.But to save the disadvantages of the time, it can't be changed.Ma Duanlin said: "Because of the name of the field, the family tax is important. The grant of the field is not frequent, and the heavy tax can no longer be lightened, so it becomes a serious disease of the people. This is true from the Wei Dynasty to the middle of the Tang Dynasty. Since then The law of the two taxes was implemented and this malpractice was reformed." It can be seen that the two taxes system also had its own meaning as a remedy at that time.Since Gai can no longer make property for the people, it is fair to tax the people according to their financial resources.

Comparing this system with Zuyong modulation, the tax items of Zuyong modulation are clear, and this is combined into one item.The system of granting land and collecting rent has changed to only collecting rent and not granting land. The essence of "creating production for the people" has been completely lost, and the annexation of the rich and the poor in society has become irresistible. The success of the Tang and Song Manors came immediately from this.Lu Zhi commented: "The principles of the frontier are corrupt, and they are swallowed by others, and there is no limit to the border. The rich have tens of thousands of acres of land, and the poor have no room to live. Relying on the powerful, they think it is their own. Loan their food, Lease the land. There is a family of land, and the tax is paid. In today's capital, every mu of a field, the official tax is five liters; while the private rent, almost one mu to one stone, is twenty times the official tax. Reduced and It is medium, and the rent is still half of it, which is ten times the official tax." Note: At that time, the amount of private rent was 20 times higher than that of the old system of rent adjustment, that is, the official tax was also higher than that of the rent adjustment.

It is conceivable that the social economy and its general situation under the two tax systems will undergo drastic changes.Also press: households under the two-tax system do not ask about the owner and the customer, but only take the residence as the record. From then on, the so-called main household and customer are all new terms under the merger of farmland. Hu Hong of the Southern Song Dynasty discussed the relationship between the master and the client, saying: "Bees and ants gather together, and there is also the righteousness of the monarch and ministers. From Dudian to the state, and the county, and the capital protection, and the main household, the independent household, and the client, follow each other. Serving the king should not be abandoned for a day. Husbands and clients depend on the main household for their livelihood, so they should be served by them and be restrained by them. Clients may be rebellious by nature; The wives and daughters fled; or there were many people with a lot of food and clothing, and they could buy a farm and a house of three or five acres, and they wanted to leave the main household and go away.” This can be seen after the implementation of the two-tax system and the merger of farmland. If you compare it with the system of oral distribution and permanent employment, you can imagine the difference between prosperity and pollution in the world. Also, this system of entry and exit is inconsistent with the situation in the agricultural economy. There is a constant amount of agricultural production, so three years of farming, one year of storage, in case of emergency; floods, droughts and droughts, the land rent is reduced or exempted.Today, the amount of income is based on income, and there is a disadvantage of paying more taxes at will regardless of the harvest.Since then, the taxation has become heavier day by day, and the decline is irreversible. Paying taxes in currency is also a hindrance to farmers and businessmen. With this system, the taxpayer will increase the price to get what the market does not have, and reduce the price to get what the goods have.However, wealthy families and big merchants accumulate money to chase the priorities, and the peasants will be sleepy every day.Yang Yan's system was originally for the government, not for the peasants. The future tax system can only be modified slightly along Yang Yan's two-tax system, and it can't go back to the road of rent regulation.Just because of the implementation of a system, there must be a corresponding spirit and consciousness, otherwise the system will be destroyed and cannot exist.From the Northern Wei Dynasty to the early Tang Dynasty, the spirit of officialdom that sprang up in the hearts of Chinese scholar-bureaucrats no longer existed after the middle of the Tang Dynasty. The Fubing system also disappeared under the same fate.In the old system, the generals of the guards all selected ministers with honor and virtue.In the life of Empress Wu, most of the relatives were incompetent and surrendered to captives. During the time of Zhenguan, the government soldiers stayed in the guards, and Taizong often used them to learn archery together. The previous day, hundreds of generals and soldiers from various guards were brought in to practice shooting in Xiande Hall.The edict said: "Rong and Di invaded and robbed since ancient times. If you are in a small safety on the border, the people will wander and forget to fight. Now I will not let you Cao build gardens across ponds and specialize in bows and arrows. I will be your teacher when I have nothing to do. The Turkic invaders are your generals. The common people of China can live in peace.” This is how people think and encourage themselves.Over the past few years, they have become elites. Afterwards, Benwei mostly used fake marriages to Qi's family and served them like slaves. Since Empress Wu, peace has passed for a long time, and the government soldiers have been despised by others.The common people are ashamed of it, and steaming and ironing hands is enough to avoid it.Fans are all poor and hired. In the old system, Zhechong and Guoyi came from superior backgrounds.Later, he did not move over the years, which was shamed by the scholar-bureaucrats. In the old system, the government soldiers were conscripted to be awarded honors; in the case of death, the envoys were offered sacrifices and posthumously awarded official positions.Later, there is no difference between honorary officers and supervisors and Bai Ding, let alone death.Rewards are not enough, and there are many false honors and fraud. In the old system, all the soldiers in the government were rich and powerful, so they were able to do it.Later, he gradually became poor and weak, unable to serve as a guard, so he fled. In the Tang Dynasty, the Guannei government soldiers had already reached as far as the border of Shuofang. During the time of Empress Wu, the Fan Shang were already too poor to be self-sufficient. In the old system, if there is an incident in the four directions, the general will be ordered to go out. Once the incident is resolved, the soldiers will disperse in the government, and the land will not be lost.After that, the town was conquered continuously. In the old system, the government soldiers garrisoned the border and replaced them at the age of three.It was then increased to six years.After Tianbao, none of the garrison soldiers returned. Du Fu's poem: "From the fifteenth to the north to defend the river, to the forty west camp field, when you go, you are wrapping your head, and when you return, your head is white and you are still guarding the border." Lure it to the treasury.It not only supports the self-respect of soldiers, but also miscellaneously envoys private affairs.Hard labor during the day, and dungeon at night, benefiting his death but not his wealth.Li Mi said: "People in Shandong punish Tianbao for suffering, so they are willing to be used by thieves." In the old system, the vacancy of government officials must be made up at any time.After that, no one paid attention to it. The establishment and implementation of the Fubing system is due to the foresight of the country's armed forces on the one hand, and the loyalty and sympathy (da) to the life of the peasants on the other.Under these two spirits, the Fubing system can only be established and implemented. The society has been peaceful for a long time, the rule of law is growing day by day, arrogant and indulgent, and armed with the country, there is no longer a sense of worry, diligence and vigilance.Non-indifference or indifference means militarism and abuse of people's power.For Fubing itself, there is no reasonable concept of humanity.From the spiritual transformation, it affects the system so that it cannot exist.So there was the so-called "guo riding" system. The "Yiqi" system began with Zhang Shuo's proposal during Xuanzong's time. As the guards fled due to poverty and weakness, please recruit all the strong, not simple and servile, but the best regulations.The fugitives competed to apply for the recruitment, and in ten days they got 130,000 elite soldiers, who were divided into various guards, and they went up and down again to strengthen the capital.This is the so-called Qiqi in the future. In fact, Xiqi and Fubing are still similar.It's the same as recruiting rich and strong farmers.On the one hand, the fields are taught to cultivate, and on the other hand, the guards take turns. However, unlike the Fubing system, the Fubing is spread all over the country, and the cavalry is only in the capital.The government soldiers are also responsible for conquest and garrison, while the cavalry is dedicated to the guards. Shiqi is only a narrowed range of the Fubing system, because its spirit is not enough to implement it. Because the Qiqi is only a narrowed range of the government military system, after Tianbao, even the Qiqi cannot exist. Since then, in the Tang Dynasty, there were only so-called "Fangzhen" frontier soldiers and central forbidden soldiers. The frontier soldiers are under the command of the generals, and the forbidden soldiers are under the control of the eunuchs.Although they are sitting on a good salary and sucking the blood of the people, they can't make any contribution to the country and society. They only promote the chaos and demise of the Tang Dynasty, and make Chinese history plunge into the dark hell again. Liu Ben (ben) countermeasures said: "When the first wears Wubian (bian), the ill-mannered officials are like chou (chou); when one walks through the military gate, the peasants are regarded as worthless." This is the attitude of the soldiers in the late Tang Dynasty. The Zuyong system and Fubing system in the Tang Dynasty are two systems that have not been completely transformed in ancient society, and their general spirit is quite similar to that of the Han system.From the Tang Dynasty onwards, taxation and military service took a new direction, completely different from those in the Han and Tang Dynasties. If taxes and taxes are not adjusted, the life of farmers cannot be prosperous; if military service is not adjusted, the country's armed forces cannot be sound.Later generations of China hoped that the prosperity and strength of the Han and Tang Dynasties would be unattainable, and this was an important factor.