Chapter 47 Chapter 44 Taxes

China's taxation, combined with thousands of years of history, can be divided into two categories: (1) based on the land tax, military tax, and labor borne by the majority of farmers, it changes with the times and becomes a variety of taxes. form.Since the fall of the Qing Dynasty, it has always been regarded as the most important tax.(2) Taxes other than this, at first non-existent, gradually occurred and expanded, until recently they became an important part. Words such as rent, tax, and tax may seem to have the same meaning in later generations, but it was not the case in ancient times.The land tax in the Han Dynasty was called tax by the ancients, which is also called land tax in later generations.Its collection, according to Mencius, has three methods: tribute, assistance, and thoroughness.Xiahou’s family pays tribute at fifty, Yin people help at seventy, and Zhou people pay for one hundred mu (fifty and seventy should be Xia Yin’s hectare mu, which is smaller than Zhou’s. Otherwise, the system of well fields mentioned by Mencius would not work. pass).He also quoted the words of Long Zi, saying that "the tribute is considered normal among the school years old", that is to say, the average amount of several years is taken to determine the annual tax amount.Happy years can't be many, and unlucky years can't be reduced.So Longzi slandered it as a bad tax.Zhufa, according to Mencius, is to divide one mile of land into nine hundred mu.The middle 100 mu is public land, and the outer 800 mu is private land.There are eight families living in one mile.Each receives a hundred acres of private land.Common land.All access to public land belongs to the public; all access to private land also belongs to private individuals, and there is no taxation.Che Zetian does not distinguish between public and private, but takes a fraction of an acre.According to the tribute law, it should be given to the conquered clan.At this time, the conquering clan and the conquered clan have not yet merged into one, but are completely two groups.The conquering clan is only ordered to pay a certain amount of agricultural products every year to the conquered clan.Everything else is irrelevant (it is the group of the conquered people who are taxed at this time, not the individual), so there is this strange system.As for helping and cutting, it should be a system of its own in the Pinghe tribe, which occurred in the era when the land was distributed from the clan to the family (see Chapters 38 and 41 for self-explanation).The tax amounts of the three, Mencius said: "In fact, they are all eleven." This is just a rough statement.Zhufa, according to Mencius, is obviously September 1, and later Confucianism said: Among the public land, 20 mu is used as a hut, and eight families each cultivate 10 mu of public land, which is another eleventh.The ancients' words were rough and their counting was even more imprecise, which is not enough grounds to criticize Mencius' words.There are two kinds of field systems in ancient times: one is flat land, which can be divided into squares, and it is well field.One is the rough land, the size of which needs to be calculated by an algorithm, which is the border field (that is, Guitian).In ancient times, the conquering clan lived in a dangerous place, and the land could not be used for well fields. Therefore, Mencius planned for Teng Wengong, and said, "Please help the wild nine ones, and the tithes in the country will give it to themselves."It is said that the Zhou Dynasty practiced the Dharma thoroughly, and that even though Zhou also helped, this is also the truth (see Chapter 40 for self-explanation).

What the Fu produced were people, chariots, chariots, oxen, horses, etc., for military use.Today's writers say: Ten wells send out one troop chariot ("Gongyang" Xuangong ten years, Zhaogong year He "Note").According to the "Sima Law", the ancient writers have two sayings in the "Sima Law": one says that ten wells are used as connections, and the connection is a horse. There are thirty families, one scholar, and two apprentices.If you get through ten, you will achieve success, if you achieve ten, you will end up, and if you end up with ten, you will be the same, and you will increase ten times (quoted in "Zhou Guan" Xiao Situ Zheng's "Note").It is also said that the four wells are the towns and the four towns are the hills, with one military horse and three cows.The four hills are a meadow, with four military horses, one chariot, twelve oxen, three soldiers, and seventy-two infantry See "Little Situ Shu").The system mentioned by modern writers is often earlier than that of ancient writers, saying that it has been seen before.The military Fu mentioned by ancient writers is lighter than that of modern writers, and this is why ("Sima Fa" is actually written in the Warring States Period. During the Warring States Period, the country was large, so the shared military Fu was also light).

The law of service, "Book of Rites King System" says: "Using the power of the people, the age is only three days." "Little Situ" said: "Seven members of the Shangdi family, three members of the family who can be appointed. Six members of the Zhongdi family, five members of the second family who can be appointed. Five members of the Xiadi family, two members of the family who can be appointed. To serve as an apprentice, do not let anyone in your family be envious of the rest of the family. Only the fields and Xuxu will be used to the fullest." The case of land and the pursuit of Xuxu are inherent in the localities, and the use of apprenticeship is required by the state and the people.What is inherent in the locality is always related to the interests of the people, but what the country requires from the people, the interests may not be consistent or opposite.Therefore, the law has to distinguish the severity.However, in the future, when there are many troops and many labors, it is not known whether this rule can be strictly followed.Serving as a soldier in ancient times was also a kind of service. "Royal System" said: "If you are fifty, you will not follow the government (political conscripts, that is, military service outside the military service), and if you are sixty, you will not serve the army." Ten, wild from six feet and sixty to five are all marked." "Shu" says that seven feet is twenty years old, and six feet is fifteen years old.Six feet is a name for minors, which is probably correct.However, the corvee in the later period was also heavier than that in the later period.

The above are the common taxes in ancient times.As for the land of mountains, forests, rivers and swamps, it was publicly owned in ancient times.In the handicraft industry, everyone can do the simple ones, and the difficult ones are managed by the government.Business is also done on behalf of the tribe (see Chapter 41), since it has no private nature, naturally there is no tax.However, later on, there was gradually a tax. "Book of Rites·Qu Li": "Ask the king's wealth, count the land, and the mountains and rivers come from it." The income from rents and taxes in gardens, gardens, and markets are all used as private support for a long time (see Chapter 41).The market rent tax is the commercial tax.The distinction between industry and commerce in ancient times is not very clear, which must also include labor taxes.According to "Mencius King System", it is said that "markets are not taxed, and customs are ridiculed but not collected." Shops are called residential areas.In ancient times, the land was publicly owned. Wherever houses could be built and where shops could be opened, the permission of the public had to be obtained, and they could not be done randomly.Therefore, in "Mencius Teng Wengong Part 1", it is recorded that "Xu Xing came from the Teng of Chu, and told Wen Gong at the door, saying: Hearing that the king practices benevolent government, he is willing to accept a small shop and become a gangster, where Wen Gong is with him."However, the store does not pay tax, that is, it is given to the place where the store is opened, and the tax is not collected. This refers to the so-called "residential tax" in later generations, which is within the city.Off ridicule but not levy, naturally refers to the so-called "overtax" in later generations.However, there is no living tax or tax payment in this article.However, in "Zhou Guan", when the city is in charge of the city, it must be "desolate and mourning", so that "the city will make cloth without a levy" (to make currency); Then the residence tax and tax payment are all covered.Also, "Mencius Gongsun Chou Part 2" said: "In ancient times, those who were in the market" said, "There are officials who rule the ears. If there is a lowly husband, he must ask the dragon to break and climb him, and look left and right without benefiting from the market. Everyone thinks it is cheap. , so we levy it", the dragon is the word Long.Long Duan is called Long Duan.One person occupies it, and the second person can no longer walk up to it and be with it.Indiscriminate is the word on the Internet today.Because the people who live there are tall and those who see them are far away, if they see customers coming from afar, they can try to attract them;This is held in the township market, and there are taxes, which shows that business taxes are pervasive.These taxes on mountains, rivers, gardens, and shops were all collected by the landowners in various places in the feudal era, so there is a lack of uniformity.

The gradual increase in taxes is inherently due to the extravagance of the landowners and the endless wars. However, the social evolution, the expansion of government affairs, and the huge expenditures are also undeniable.So Bai Gui said: "I want to take one of twenty." Mencius said: "The way of the son is the way of the raccoon dog." There are divisions in the court, so one out of twenty is enough."However, the gradual increase in taxes is indeed due to the fact that there is nothing to be gained.If the princes and bureaucrats at that time could examine the situation, open up sources of profit, or add new taxes, or increase the amount of taxes because the old taxes were not harmful to the people, it would not be a problem.Unlike the princes and officials at that time, most of them ignored the situation, regardless of whether the people could afford it, and blindly expropriated.As a result, the land rent exceeded the amount of 11, and it was like Lu State’s tax per mu (see "Spring and Autumn" Xuangong fifteen years. Because the people did not devote themselves to public land, they taxed their private land), the well field system was completely destroyed. .The number of days of forced labor is also increased, and the season is not followed, which hinders the livelihood of the people.Such evidence is even more numerous.No wonder the benevolent and gentlemen at that time were heartbroken.But this is not the worst tax.The worst tax is an anonymous tax.The word Fu in ancient books has two meanings: one is the military Fu mentioned above, which is justified.Another is that no matter what it is, it is always responsible to the people.Therefore, "Guanzi" said: "The age is fierce, and the valley is noble or humble. Orders have priorities, and old things have weight." ("National Storage") light means low price, and heavy means expensive.When the superiors need something, regardless of whether the people have it or not, they are ordered to pay it. The people can only ask for it in the market, and the price of the thing will be high, and the merchants will exploit the common people. "Guanzi" also said: the registration of the house is based on the registration of the six animals, the registration of the field, the registration of the person, and the registration of the household.Ji means taking it.It is called apportionment by household if it is registered as a house.If the land is registered in mu, it will be apportioned according to the land.Gentlemen and righteous households should be distinguished from poor and exhausted households.Six animals, it is said that there are six animals in the family, and those who do not raise them are rich ("Mountain Quanshu" says: "If the year is fierce, drought and flood, and the people lose their capital, they will build palaces and pavilions. Those who have no dogs before and no pigs will be rich. Yong." This is evidence of poverty if the family does not have livestock), so it is used as the standard for apportionment.It can be said that it is too strict.The ancient feudal monarch was the landlord of Xiangqu in later generations.The landlords of the later generations of Xiangqu took everything they needed from their tenants, not to mention the ancient feudal monarchs who also had political power?No time, no fixed thing, no fixed number, this is the worst tax.

The Qin and Han Dynasties were not far from ancient times, so the ancient system of taxation and taxation is still clear.The land rent in the Han Dynasty was the tax in ancient times, and it was very light.In the time of Emperor Gaozu, the tax was one for fifteen.According to Chao Cuo's theory, Emperor Wen ordered the people to pay homage to the millet. After thirteen years, the land rent was completely abolished.In the tenth year of Emperor Jing, the people were ordered to rent out half of the rent, and the tax was one for thirty.In the early years of the Later Han Dynasty, a tax of eleven was tried.The world has been set, still thirty and one tax.Except that Emperor Ling used to collect the palace repair money by the mu, there was no other excessive collection (the palace repair money was only collected horizontally, it can't be regarded as an increase in land rent), which can be described as extremely light.However, in ancient times, there were no private rents in the land, and in the Han Dynasty, there were private rents in addition to the regular tax. Therefore, although the state’s income was small, the burden on the peasants had not been relieved, but only increased (Wang Mangxing Wang Tianzhi At the time of the system, the imperial edict stated that the private rent in the Han Dynasty was "30 in the name, but the tax is 5 in real terms", so the official rent of 30 tax is 16/30).Kouqian in the Han Dynasty is also known as Suanfu.From the fifteenth to the fifty-sixth year of the Republic of China, one hundred and twenty money was paid to feed the emperor.Emperor Wu added three more coins to make up for the cart and horse.See "Han Shu·Gao Di Ji" four years, "Zhao Di Ji" Yuan Feng four years "Notes" cited such as Chun Shuo quoted "Han Yi Notes".According to "Zhou Guan" Dazai Nine Fu, Zheng "Notes" said that Fu is "out of mouth".He also said: "Today's Suanquan, the people may call it Fu, what is its old name?" The word Quanqian.Looking at this, we know that in the calculation of Fu in the Han Dynasty, the so-called people who pay a hundred and twenty qian to feed the emperor are changes from the ancient and restrained Fu.Because of its indefinite timing, indeterminate objects, and indefinite amount, it is too tyrannical, so it becomes a total amount of money, and the rest is exempted.This is exactly the same as the miscellaneous collection in the Five Dynasties, which became Yanna in the Song Dynasty, and the Jiapai in the Ming Dynasty, which became a whip (see below).As for the legitimate Fu, it was originally for military use, so Emperor Wu added three more money to make up for carts and horses.The price of money in the Han Dynasty was far more expensive than that of later generations, and the people felt that the burden of money was very heavy.Emperor Wu ordered Minshengzi to export money at the age of three, but Minsheng refused to give birth.During the time of Emperor Yuan, Gong Yu tried his best to say it.The emperor ordered the people to export money at the age of seven.See "Han Shu Gong Yu Biography".Service law: "Notes" in the second year of "Gao Di Ji" quoted Ru Chun said, "Law": At the age of twenty-three, Fu Zhichou officials, each learned from his father.Domain means category.According to the ancient law of industry, the occupation of the children is always the same as that of the father and brother (the so-called son of a scholar is always a scholar, the son of a farmer is always a farmer, the son of a worker is always a worker, and the son of a merchant is always a merchant. See the class chapter).And each type of people has its officials ("Guoyu·Zhouyu" said that "King Xuan wanted to know the people in Taiyuan, and Zhongshan's father remonstrated, saying "The ancients did not know the people but knew how many they were. The people's surname of the business association, the Situ association brigade, the gangster association, the animal husbandry association, the labor association revolution, the farm association entry, and the granary association exit, so the number of deaths and deaths, and the comings and goings of them can all be known." This is what each official knows. This is the so-called Chouguan. Fu Zhichouguan means that the official has a famous record, and he has to bear the obligations that people in this category should bear. This should be an ancient system. The people of the Han Dynasty may not be classified as such. The complexity of ancient times is due to the destruction of the system of world karma. But the legal provisions are old things. Although the facts change, the provisions may not necessarily change accordingly. For example, the legal texts cited by Chun are only regarded as twenty-three years of the people. The family is famous, and it should be enough for all the corvee. In the second year of Emperor Jingdi, the 20th year of the Ming Dynasty began. It was advanced by three years. The law of service is to collect the labor of the people. It is necessary to pay for hiring workers, so financially, it is also a big income.

The scale of finance has been expanded, and new taxes should be created.To create a new tax, the indirect method should be used to avoid directly collecting it from the peasants.Only the Legalists understood this meaning in the pre-Qin period. "Guanzi Haiwang Chapter" said that everyone should oppose directly adding taxes to the people.However, salt is eaten by everyone; iron tools are used by everyone, regardless of gender, such as needles, cauldrons, lei, and porcupines.Adding a small price to the salt and iron, the country has already gained a lot.This is the oldest theory of salt and iron officials selling or collecting taxes.Such taxes or official sales must have been done in ancient times.In the Han Dynasty, some prefectures had salt officials, iron officials, engineering officials (collecting labor tax), and Dushui officials (collecting fishing tax), and some did not, which is why.At this time, the central government should coordinate the overall situation and formulate tax laws; either the central government will collect it directly, or it will be attributed to the local governments.But people at that time did not know this.Sang Hongyang learned the theory of legalism, and Wang Mangshi also adopted the theory of legalism (see Chapter 41). Therefore, when Hongyang handle was used, he took care of salt and iron, discussed wine and wine, paralleled it, and calculated it. Wang Mang also implemented the six-control system (see Chapter 41), but it was not perfect, and the people at that time were very big. Most people don't understand this theory.Ji An said: The emperor should only "tax on food, rent and clothing."The law of the early Jin Dynasty compiled the laws and regulations on wine tax and so on into separate orders, which came out of the law, so that the laws could not be changed from time to time. At that time, such tax laws were considered improper. After the world was peaceful, It will be abolished (see "Book of Jin Criminal Law").Looking at these two ends, we can see how ignorant the people at that time were about the indirect tax law.Because of such outdated views, China's tax laws cannot be improved for a long time.

The two items of land rent and oral Fu were merged into one after the "Household Tiao Shi" was established in the Jin Dynasty.The method of household adjustment actually originated at the end of the later Han Dynasty.Emperor Wu of the Wei Dynasty pacified Hebei, and once ordered: In addition to the land rent, each household is only allowed to take a certain amount of cotton silk, and no more is allowed (see "Notes" on the ninth year of Jian'an in "Three Kingdoms Wei Zhi·Wu Di Ji").At about this time, first, the people were displaced, and the fields were abandoned, and those who could engage in reclamation were too busy to recruit, and it was inconvenient to ask for land rent.2. It is relatively difficult for the people to obtain money (this has been the case in all previous dynasties. Therefore, the collection of grain and silk by taxation was beneficial to farmers in the previous dynasties. If you want to collect money, when taxation is collected, the price of money is expensive. The price of silk will fall relatively).In the Han Dynasty, money was expensive, and when there was chaos, selling and buying stagnated, and it was impossible to ask for money.Therefore, it is better to order the payment of cloth and silk according to the household.This was originally an expedient method.But after Emperor Wu of Jin Ping Wu made it a fixed formula, it became a fixed law.The method of household adjustment is in parallel with the official granting of land.At that time, one man occupied 70 mu of land, while the woman occupied 30 mu.In addition, men of the same age have 50 mu of land, and women of the second class have 20 mu of land;Households of young males lose three horses of silk and three catties of cotton every year.Women and men who are second-tier households lose half.Emperor Xiaowen of the Northern Wei Dynasty ordered land equalization, and there was also a method of granting land (see Chapter 41).In the Tang Dynasty, Ding Nan gave one hectare of land, and took 20 mu as his permanent business, and the rest as his mouth.Three stones of millet are lost every year, which is called rent.Depending on the local production, cotton and silk and linen fabrics are called tunes.There are 20 days of forced labor every year, and two days will be added in case of leap.The meaning of the legislation is good.But later, the land could not be granted, but the tax was collected on a household basis.You actually have no land, and people will not recognize it in official language.Those who merged were all powerful, and no one came to rectify them.So those without land pay taxes on behalf of those with land.Everyone trusts eunuchs, scholars, monks, and elders, or pretends to be clients to avoid it.The disadvantages are beyond control.In this era, if we want to rectify, (1) unless Pujia Qingli orders those who merged to return the excess land, the officials will distribute it to those who have no land. (2) The second is to ignore the annexers, and use the idle land of the officials to supply those who have no land.Nothing will work. (3) During the reign of Emperor Dezong, Yang Yan was the prime minister, sacrificing the legislation of social policies, focusing on financial consolidation, and collecting taxes from those who have property, and ordered them to pay in summer and autumn (summer loss should not pass June, Autumn loses no more than November), it is for two taxes.The essence of the two tax laws lies in the eighteen characters of "the household has no owner and guest, and the living is the record; from the middle of no one, the rich and the poor are the difference".Although the meaning of social legislation is sacrificed, it cannot but be called a good law in terms of fiscal policy.

"The two taxes are based on assets." If we study and improve this, so that the property owners will be taxed according to the amount of their property, and the propertyless will be exempted. , is still fair, but it is also worthy of praise.However, this exorbitant tax still exploits most farmers.According to "Song History Shihuo Zhi", the taxes in the Song Dynasty: there are taxes for fields and cities, which are collected separately from fields and house lands, which can be called reasonable.And Dingkou Fu, it is still body tax.There is also the tax of miscellaneous changes, also known as Yansai, which is imposed on the people in addition to the two taxes, and then becomes a regular tax, which is theoretically unacceptable.However, the tax rates vary from place to place.Exorbitant miscellaneous taxes can still be designated as regular taxes when they are sorted out. It can be seen that although it is unacceptable in theory, it does not do much harm in fact.Since the late Tang Dynasty, the people have been the most severe. It was not until the law of a whip was established that the harm was slightly eliminated, which was the law of slavery.

Forced labor is the collection of the labor of the people.What the people lack most is money, followed by goods.As for labor, the peasant family has spare time, but it should be used at the right time, and it should not be too serious, that is, it is not harmful to private individuals, but beneficial to the public.Therefore, the labor law is properly implemented, and it is also a good tax (so the current labor collection law, which limits the items that can be collected, is legislatively correct).However, the labor law after the late Tang Dynasty was the most severe.The reason: because the reason why people are enslaved at this time is not the sign of forced labor in ancient times, but the common people in the official business.In ancient times, the conquest of forced labor, such as building walls, palaces, repairing ditches, roads, etc., was something that everyone could do; moreover, the tasks could be divided, and one person only needed to serve for a few days, so naturally he didn't care about the seriousness of it.As for the common people who are officials, they can be divided into four types: Fu, Shi, Xu, and Tu.The government is guarding the property.History is recorded.Xu is known as intelligence, and what he does should be a relatively high chore. "A disciple, a crowd" means that you don't need intelligence, but only use it when you use all your strength, probably for running.In ancient times, the affairs were simple and had little technical relationship, that is, government affairs and history were also something that most people could do, let alone Xu and Tu.But such matters cannot be changed overnight.Those who engage in it must be regarded as long-term occupations, and they can no longer engage in private business, so they must be given to Zhilu to farm instead.The society of the later generations has progressed, and everything is related to technology. Building walls, palaces, ditches, roads, etc. are sometimes beyond the capabilities of everyone, let alone Fu, Shi, Xu, and Tu (such as Tu, seem to be the easiest For. However, in future generations, there are things like hunting down thieves, which are beyond everyone’s ability)?However, after the late Tang Dynasty, it gradually became a service based on "Ding" and "Zi" by means of household registration and so on. (1) The so-called small capital is difficult to calculate fairly; (2) the things they are serving are not what they can do; rather than give.Therefore, some people dare not live together, dare not engage in production, and even commit suicide to avoid the war of their children and grandchildren.It can be described as brutal.If you want to save this disadvantage, nothing is better than the nature of separate service.Those who can enslave the people are still signed.Those who cannot serve the people will be hired by the government to fill them up.This was just a way to restore the ancient forced service, and it was not unusual for the common people to be in the official position without any involvement. However, Wang Anshi, who advocated the reform of the labor law in the Song Dynasty, did not take this into consideration.The law practiced by Wang Anshi is called immunity from service.In the case of the Song Dynasty's service law, there was originally a distinction between signing and hiring.The law of employment: (1) Those who become paid jobs will not be unable to make a living due to neglect of private affairs. (2) There are things that some people can do and some people can't do them. Those who can't do it will pay for it, but those who can do it are not necessarily.Officials fund the recruitment, and those who apply are naturally those who can do this work, and they will never be burdened. Therefore, the method of employment is far better than that of poor servants.But it was not common practice at the time.Anshi's method of exempting from service: make those who have always served in the service pay the exemption money;From our point of view, the loss of this method lies in the nature of the lack of separation of service, and the things that can be signed are still reserved for forced service, and all recruits are paid for.(1) Farmers who could have labor instead of goods or money should also be taxed in kind or money. (2) The public government could have expropriated people's labor, but because of the habit of forced labor, it was necessary to pay for it.As a result, many things, especially construction affairs, were abandoned.This is also a loss for the public.But as far as the two laws of employment and servants are concerned, the law of employment is much better than that of servants.The old party at that time was stubborn and prejudiced.During the Yuanyou period, Sima Guang was the prime minister, so he abolished the employment and continued to work as a servant.Since then, although there are also dispatches and employments in parallel, the missions are always the main ones, and the people have suffered from it for hundreds of years.

Taxes other than land rent, oral tax, and forced labor were collectively referred to as miscellaneous taxes in the past.Looking at this title, it means to underestimate it and not to list it as an important financial income.This is the obsolete view of the predecessors, saying that we have seen the past.However, when the past dynasties were in decline and chaos, there were always such taxes.For example, "Sui Shu Shi Huo Zhi" said: After the Jin Dynasty crossed the river, those who sold slaves, horses and cattle, farm houses, and houses worth tens of thousands of dollars lost four hundred, buyers one hundred, and sellers three hundred. estimate", this is today's deed tax.He also said: Shanjin in the east of the capital and Shitojin in the west of the capital both have a subsidy owner, who collects taxes on grass, charcoal, fish, and salaries, one out of ten; there are more than a hundred large cities in Huaibei, and more than ten small cities, all of which set up lawsuits to collect taxes. , which is the overtax and residential tax in the commercial tax.In the Northern Dynasties, in the reign of the Northern Qi dynasty, there were taxes related to cities, residences, and shops.During the reign of Emperor Xuan of the Northern Zhou Dynasty, there was a market entry tax.In addition, wine shops, salt ponds, and salt wells were all banned in the Northern Zhou Dynasty.By the time of Emperor Wen of the Sui Dynasty, all these were exempted, which is well-known in the "Tongkao Guoyongkao".However, commenting from the perspective of modern finance is still an old view.After the middle of the Tang Dynasty, the feudal towns were good at land, and there were many places where taxes were not paid to the central government. At this time, the tax law was bad, and the central government's revenue decreased, so it had to find ways to do it from miscellaneous taxes.After the Song Dynasty had the world, due to the large number of soldiers raised, such taxes could not be abolished. After the south crossing, the state's use was even more embarrassing, and it was even more necessary to rectify it.As a result, such miscellaneous taxes gradually became a vassal and became a big country.No matter in politics or society, the system changes are always forced by facts more than invented under the guidance of theory.This is also a shame for politicians. Among the miscellaneous taxes, the most important was the salt tax.Its method began with the Fifth Qi of the Tang Dynasty and was prepared by Liu Yan.People who are natives to make salt (exempted from their service) are called kitchen households, and also called pavilion households.The merchant who sells the salt made, listens to what he wants, and does not ask any more questions.Later generations called it taxation on the spot.In the Song Dynasty, there were two laws of (1) official vending and (2) commercial trade.In commerce, it is divided into two: (A) direct sales to merchants, and (B) known as entering the border and entering the middle.Rubian is the abbreviation of "Rubian Chusu", and Ruzhong is the abbreviation of "Ruzhong Qianbo".The matter is also related to the tea law and the official selling of fragrant medicines and treasures.The tea tax started in the time of Emperor Dezong of Tang Dynasty.At first, Japanese lacquer and bamboo were taxed together.Later, it was abolished and then restored, and its amount was repeatedly increased.The law is also made by the natives, which are called garden households.The tea made by farmers is bought by officials and sold to merchants.The money for the official purchase of tea is given in advance to the farmers, which is called "capital".In Jiangling, Zhenzhou, Haizhou, Hanyang Army, Wuwei Army, and Qikou of Qizhou, six cargo services were established.Except for the tea produced by the thirteen places in Huainan, all of them were sent to these six dealers for sale (except Chuanxia and Guangnan, which were allowed to sell by themselves and were not allowed to leave the country).There is also a question of goods in the capital, but they only accept money and silk but not goods.At the beginning of the Song Dynasty, the salt from the east of the river was used to supply the borders of the hebei province.The method of selling salt is to ask merchants to buy millet in a place designated by the state, and the local officials will collect it and give a receipt to estimate the price. The salt is used to feed millet to the border; the tea sold by the six merchants is bought from each merchant, and the money is paid by the merchant in the capital, which is money for the merchant. This is why It is really a good way to save transportation costs and combine water transportation and official sales into one matter.As for fragrant medicines and precious goods, they were imported goods in foreign trade at that time, and they were semi-official in nature.Sometimes it is also used to supplement the deficiency of entering the border and entering the middle, which is called the three theories (this is the word for redemption in today's exchange. The exchange for exchange is meaningless, it is the provincial writing of detachment, which is commonly used in ancient times).Sometimes it is also beneficial to withdraw money, which is called the four theories.The disadvantage of using salt to enter the border and enter the middle is that it is an overestimation.The officials who collected the goods colluded with the merchants to raise the price of what they bought, so that the official goods were sold at a low price, and the public suffered a lot.There was a period when valuations were abolished, and the officials sold them in kind, and then used the money they got to buy them at the place where the millet was produced (this is like the law of entering the border has been abolished, and only the price at which the officials sell something is designated for supply. a side fee somewhere).However, both businessmen and officials have interests in the matter of overestimation, and where the interests lie, the natural policy is easy to shake, and the law will be revoked soon.When Cai Jing came out, his method was clever.He cited merchants who wanted to sell official salt.Citation is divided into long and short.How much salt is sold, and how much salt is sold, and the price is sold for money.This is not selling salt, but a license to sell salt.For tea, the interest earned by the officials on the capital has been calculated first, and it is evenly distributed to the farmers as a tax, and they are allowed to sell and buy directly with merchants.At this point, the method of citation is also used, which is called tea citation.Cai Jing was a corrupt and treacherous person, but the method of salting tea he established was quite simple, so he followed it unchanged afterwards.But after doing it for a long time, the disadvantages reappeared.Because the state sells salt to big merchants, it has to guarantee its sale.Therefore, using the power of the state to designate a certain place as a place for the sale of salt produced in a certain place is called "leading place".It started in the Yuan Dynasty, and it was strictly forbidden in the Qing Dynasty.The price of salt is determined by the amount of sales, and the location of the salt depends on the water and land transportation routes. Neither of them can be changed, and the salt law may not change accordingly. Merchants rely on legal protection to raise the price of salt. , So private salt prevails.Due to the prevalence of smuggling salt, anti-smuggling had to be carried out, and the cost was also huge, so salt became a huge tax.The Song Dynasty's method of entering the border and entering the middle, the Ming Dynasty also imitated its intention.In the early Ming Dynasty, a part of the salt was taken and traded with merchants who transported grain to the border, which was called Zhongyan.It is difficult for the country to transport grain to the frontier, but it is also difficult for the merchants.It is considered that buying grain and transporting it to the frontier is not as beneficial as cultivating it on the border. Therefore, merchants have invested their own capital and hired people to reclaim the border, which are called commercial villages.In Kaipingwei at that time, which is now Duolun County, a lot of land was reclaimed.Later, due to the change of the Ministry of Households, merchants were ordered to pay silver taels as treasury storage, and the commercial villages were gradually withdrawn.According to the reality of immigration, it is the most difficult thing.Those who have the ability to transplant may not necessarily have the financial resources to transplant.The state funds immigration, but often cannot get people who have the ability to transplant, which is a waste of financial resources and no results.Merchants value profits, and their operations must be more practical than officials.If a part of the country's monopoly items can be set aside to be traded exclusively with merchant-funded immigrants, it will definitely reward private-funded immigrants.It is enough for the state to set up officials to manage it and formulate a few laws so that the capitalists will not exploit the peasants.This is the established method of the previous dynasty, and it can be followed by learning from it.In the early Ming Dynasty, the horses of Xifan were used for tea, which had two purposes of revitalizing China's horse administration and controlling Xifan.Because there are no vast pastures in the interior, and the climate and location are favorable, horses are not as suitable as those in the West, and there are fewer horses in the West, so they cannot cause trouble.Its intention is also very far-reaching.The results were excellent.Later, due to bad officials, they often traded privately with Xifan. The good horse was selfish, and the bad horse entered the official, but the law was bad.Now all ethnic groups are one family, although there is no need to have any intention of controlling, but it is not a bad idea to revitalize the animal husbandry in the frontier.This is also the established method of the previous dynasty, which can be learned from its meaning and modified. Alcohol: In the past dynasties, there were many bans and few questions.Because the ancients regarded wine as rice grains, and everyone can make it, so it is extremely difficult to collect taxes or sell it.In the past dynasties, the wine tax was seriously collected, and there is no better one than the Song Dynasty.It also started after the middle of Tang Dynasty.In the Song Dynasty, many states set up "services" to make their own brews.In counties, towns and villages, there are people who make money and collect taxes.It collects taxes by using the bidding method, and the person who pays the most taxes is allowed to brew, which is called "purchasing".There is a certain number of years for brewing.If the time limit is not reached, but the loss stops, it is called "failure".In order to maintain tax revenue, officials often do not allow them to suspend business.So some people ordered the families of weddings and funerals to buy a certain amount of wine;However, in the Northern Song Dynasty, the wine tax was only used for local funds, such as "rewarding servants" and the like (to adjust it for those who are difficult to send).In the Southern Song Dynasty, it was listed as central government funds.It is inevitable for officials to maintain their income.The most savvy method of collecting wine tax is Zhao Kai's "Ge Niang", also known as "Ge Cao".In Sichuan, the government has set up brewing places and equipment for brewing, so that anyone who wants to brew must bring his own raw materials and come here to brew.Outside of this range, it is all bootlegging.This is for the convenience of anti-smuggling, and its legislation is relatively simple, but it is too harsh to obtain people. Yanye: In the Tang Dynasty, it was either a prefecture or county, or a salt and iron envoy.In the Song Dynasty, the government set up salt, smelting, farms, and services, or the people bought it and sold it to the government at a fraction, all of which were transshipment envoys.In the Yuan Dynasty, the mining tax was called the tax tax, and there was a fixed amount every year.In addition, there are many unlimited classes, which are collectively called extra classes (among the extra classes, the ones that are common throughout the country are deed tax and calendar). The commercial tax originated from the feudal towns of the Tang Dynasty, and it was not abolished in the Song Dynasty.Divided into residential tax and tax.The residential tax is 30/1000, and the tax is 20/1000.There are many "supervisions" and "services" in prefectures and counties, and there are also set up in Guanzhen.What is taxed varies from place to place.According to the law, everything should be revealed clearly, but whether it can be done in practice is unknown.Commercial taxes in the Tang and Song dynasties were actually irrelevant.The important thing is to push the external department of Shibo. The Shibo Division started in the Tang Dynasty. "Tongkao of Documents" said: In the Tang Dynasty, there was a city ship envoy, and Zhou Qingli was appointed by Youweiwei Zhonglang.In the first year of Emperor Daizong Guangde, there was Lu Taiyi, an envoy of Guangzhou City.According to Qingli's matter, see "New Book of Tang Liu Ze Biography", and for Mrs. Lu's matter, see "Old Tang Book: Daizong Benji".Also, "New Book·Lu Huaishen's Biography" says Huaishen's son Huan, "Tianbao was the governor of the South China Sea at the beginning, and the corrupt officials held back his hands, and those who were in the middle of the market did not dare to do the same." Judging from these facts, it seems that in the Tang Dynasty Most of the city ship envoys use middlemen, and the relationship is not very important.It was not the case in the Song Dynasty.In the Song Dynasty, there were city shipping departments in Hangzhou, Mingzhou, Xiuzhou, Wenzhou, Quanzhou and Banqiao Town in Mizhou (now Qingdao).When the sea ships arrive, first discuss one of the ten.Its fragrant medicines and precious goods must be bought by the officials first, and only after the officials have bought enough can they be traded with the people.Fragrance medicine and precious goods are one of the three theories (see above).In the Southern Song Dynasty, it was also used to call Tiguanhui (Guanzi and Huizi were the names of banknotes in the Southern Song Dynasty. The price was increased, so it was called Tiguanhui), which shows that it has a lot to do with finance.In the Yuan and Ming Dynasties, there was also a city shipping department.The purpose of the Shibo Department in the Ming Dynasty was not to collect taxes, but to manage foreign businessmen.Because there were Japanese pirates along the coast in the early Ming Dynasty.After the middle period, there will be no abolition department.The mutual market between China and foreign countries is unmanaged.Profitable merchants and powerful families in various places bullied the barbarians and refused to pay back the money owed to them, which was one of the reasons for the Japanese pirates to harass them. The law of taxes and servitude has changed again in modern times. "Yuan History Shihuo Zhi" said: The rent and tax in the Yuan Dynasty were collected from the inner county.Taken from the south of the Yangtze River, the combination is the same as the two taxes of the Tang Dynasty.These are just the similarities and differences in name, and they are actually collected twice, which is no different from the two taxes.All in all, since Yang Yan created the two taxes, the collection period has not changed.In the Yuan Dynasty, there were so-called silk materials and silver-coated materials.Among the silk materials, it is divided into Erhusi and Wuhusi. The Erhusi enters the official position, and the Wuhusi belongs to the standard position (division of concubines, princesses, emperors, and heroes).The package of silver is four taels per household, two taels for silver, and twenty taels for the color of silk.This should be the reason for the household service, but other services are still unavoidable.按户役变成赋税，而仍责令人民应役；杂税变成正税，而后来需用杂物，又随时敛取于民，这是历代的通病，正不独元朝为然。明初的赋役，就立法言之，颇为整饬。其制度的根本，是黄册和鱼鳞册两种册籍。黄册以户为主，记各户所有的丁、粮（粮指所有的田），根据之以定赋役。鱼鳞册以田为主，记其地形、地味及所在，而注明其属于何人。黄册由里长管理，照例应有两本。一本存县官处，一本存里长处，半年一换。各户丁粮增减，里长应随时记入册内，半年交官，将存在官处的一本，收回改正。其立法是很精明的。但此等责任，是否里长所能尽？先是一个问题。况且赋役是弊窦很多的。一切恶势力，是否里长所能抗拒？里长是否即系此等黑幕中的一个人？亦是很难说的。所以后来，两册都失实了。明代的役法，分为力差和银差。力差还是征收其劳力的，银差则取其实物及货币。田税是有定额的，役法则向系量出为入。后来凡有需要，即取之于民，谓之加派。无定时，无定额，人民大困。役法向来是按人户的等第，以定其轻重、免否的。人户的等第，则根据丁口资产的多寡推定，是谓“人户物力”。其推定，是很难公平的。因为有些财产，不能隐匿，而所值转微（如牛及农具、桑树等）；有些财产，易于隐匿，而所值转巨（如金帛等）。况且人户的规避，吏胥的任意出入，以及索诈、受贿等，都在所不免。历代讫无善策，以除其弊。于是发生专论丁粮和兼论一切资产的问题。论道理，自以兼论一切资产为公平。论手续，却以专论丁粮为简便。到底因为调查的手续太繁了，弊窦太多了，斟酌于二者之间，还是以牺牲理论的公平，而求手续的简便为有利，于是渐趋于专论丁粮之途。加派之弊，不但在其所取之多，尤在于其无定额、无定时，使百姓无从预计。于是有一条鞭之法。总算一州县每一年所需用之数，按阖境的丁粮均摊。自此以外，不得再有征收。而其所谓丁者，并非实际的丁口，乃系通计一州县所有的丁额，摊派之于有田之家，谓之“丁随粮行”。明朝五年一均役，清朝三年一编审，后亦改为五年，所做的都系此项工作。质而言之，乃因每隔几年，贫富的情形变换了，于是将丁额改派一次，和调查丁口，全不相干。役法变迁至此，可谓已行免役之法，亦可谓实已加重田赋而免其役了。加赋偏于田亩，是不合理的。因为没有专令农民负担的理由。然加农民之田赋而免其役，较之唐宋后之役法，犹为此善于彼。因为役事无法分割，负担难得公平。改为征其钱而免其役，就不然了。况且有丁负担赋税的能力小，有产负担赋税的能力大，将向来有丁的负担，转移于有粮之家，也是比较合理的。这是税法上自然的进化。一条鞭之法，起源于江西，后渐遍行于全国，其事在明神宗之世。从晚唐役法大坏至此，约历八百年左右，亦可谓之长久了。这是人类不能以理智支配事实，而听其自然迁流之弊。职是故，从前每州县的丁额，略有定数，不会增加。因为增丁就是增赋，当时推行，已觉困难；后来征收，更觉麻烦，做州县官的人，何苦无事讨事做？清圣祖明知其然，所以落得慷慨，下诏说，康熙五十年以后新生的人丁，永不加赋。到雍正时，就将丁银摊入地粮了。这是事势的自然，不论什么人，生在这时候，都会做的，并算不得什么仁政。从前的人，却一味歌功颂德。不但在清朝时候如此，民国时代，有些以遗老自居的人，也还是这样，这不是没有历史知识，就是别有用心了。清朝因有圣祖之诏，所以始终避免加赋之名。但后来田赋的附加很多，实在亦与加赋无异。又古代的赋税，所税者何物，所取者即系何物。及货币通行以后，渐有（一）径收货币，（二）或本收货物之税，亦改收货币的。 （三）又因历代（甲）币制紊乱，（乙）或数量不足，（丙）又或官吏利于上下其手，有本收此物，而改收他物的。总之收税并非全收货币。明初，收本物的谓之“本色”，收货币的谓之“折色”。宣宗以后，纸币废而不行，铜钱又缺乏，赋税渐改征银。田赋在收本色时，本来有所谓耗。系因（子）改装，搬运时，不免有所损失；（丑）又收藏之后，或有腐败及虫蛀、鼠窃等，乃于收税之时，酌加若干。积少成多，于官吏颇有裨益。改收银两以后，因将碎银熔成整铤，经火亦有耗损，乃亦于收银时增加若干，谓之“火耗”。后来制钱充足，收赋时改而收钱，则因银钱的比价，并无一定，官吏亦可将银价抬高，其名目则仍谓之火耗，此亦为农民法外的负担。但从前州县官的行政经费，是不够的，非藉此等弥补不可，所以在币制改革以后，亦仍许征税的人，于税收中提取若干成，作为征收之费。 近代田赋而外，税收发达的，当推关、盐两税。盐税自南宋以后，收入即逐渐增加。元明清三朝，均为次于田赋的重要赋税。关税起于明宣宗时。当时因纸币跌价，增设若干新税，并增加旧税税额，以收回钞票。后来此等新增的税目和税额，有仍复其旧的，有相沿未废的。关税亦为相沿未废者之一，故称为钞关。清朝称为常关。常关为数有限，然各关都有分关，合计之数亦不少。太平军兴之后，又有所谓厘金，属于布政司而不属于中央。于水陆要路设卡，以多为贵，全不顾交通上自然的形势，以致一种货物的运输，有重复收税，至于数次的，所税的货物及其税额，亦无一定，实为最恶的税法。新海关设于五口通商以后，当时未知关税的重要，贸然许外人以协定税率。庚子战后，因赔款的负担重了，《辛丑和约》我国要求增税。外人乃以裁厘为交换条件。厘不能裁，增税至百分之十二点五之议，亦不能行。民国时代，我国参加欧战，事后在美国所开太平洋会议中，提出关税自主案。外人仍只许我开关税会议，实行《辛丑条约》。十四年开会时，我国又提出关税自主案。许于十八年与裁厘同时并行，同时拟定七级税则，实际上得各国的承认。国民政府宣布关税自主，与各友邦或订关税条约，或于通商条约中订有关涉关税的条款。十八年，先将七级税实施。至二十年，将厘金裁撤后，乃将七级税废去，另订税则颁布。主权一经受损，其恢复之难如此，亦可为前车之鉴了。关、盐两税之外，清代较为重要的，是契税、当税、牙税。此等税意亦在于加以管理，不尽在增加收入。其到晚近才发达的，则有烟酒税、印花税、矿税、所得税。其重要的货物，如卷烟、麦粉、棉纱、火柴、水泥、薰烟、啤酒、洋酒等，则征收统税。国民政府将此等税和关税、盐税、牙税、当税，均列为中央收入。田赋划归地方，和契税、营业税，同为地方收入大宗。军兴以来，各地方有许多苛捐杂税，则下令努力加以废除。在理论上，赋税已渐上轨道，但在事实上，则还待逐渐加以整顿罢了。