Chapter 5 Section 2 The Collection of Commercial Taxes and the Emphasis of the Countries on Commerce

During the Spring and Autumn Period and the Warring States Period, with the rise of trafficking trade and the huge commercial profits, the collection of commercial taxes has attracted more and more interest from the rulers.Commercial taxation began in the Western Zhou Dynasty.According to "Zhou Li", the taxes levied by shop people in the market at that time included "Shanbu" (tax on borrowing from warehouses and yards, the tax at that time was to collect copper "cloth" coins), "絘〔ci times 〕Bu" (絘布, the tax on shops and houses), "Zongbu" (the tax on measuring instruments and the tax on those who don't have a place to stand), "Quality Cloth" (tax on deeds), and "Punishment Cloth" , but "whatever is levied in the city should not be levied in the customs", the transit tax of goods - the tariff has not yet been levied.Entering the Spring and Autumn Period, the levies of Guan and City are both carried out simultaneously.Guan Zhong of the State of Qi made great achievements in assisting Duke Huan, and Duke Huan granted him "three returns" - the part of the market rent and tax routinely returned to the public, which made Guan Zhong "richer than the kings of all countries", which shows that the city tax revenue of Qi State is large.In the late Spring and Autumn Period, the diners under Duke Ping of Jin relied on the income from the city tax. Volume 6) At this time, in addition to the tax on houses and warehouses, the city tax is the main content in proportion to the transaction volume, and 2% is its constant rate.Tariff, the earliest record is that in the early Spring and Autumn Period, Song Wugong (reigned from 766 to 749 BC) rewarded the meritorious officials with a Guan [erer, beard; surname] class, "to make food for its levy", which was called "Domen" ( door closes).It can be seen that the tariff revenue has been a lot and very often.The tariff rate is generally 2%.Tariffs were not too heavy in the early Spring and Autumn period. "Easy customs and easy roads" was once the slogan of Duke Wen of Jin, who succeeded Duke Huan of Qi, to attract business travelers.In the late Spring and Autumn period, the feudal lords each protected one side, and the customs became their "gateway to foreign wealth". Not only the border, but also the ferries and passes in the interior also set up more checkpoints to collect taxes layer by layer.In the second year of Duke Wen of Lu (625 BC), Zang Wenzhong, a doctor of Lu, set up "six gates" on the territory directly under the Duke of Lu, and Confucius criticized him for being "unkind".During Qi Jinggong's time, Shangguan was also set up near Linzi, the capital of Qi. The so-called "pass for forced intermediaries and violent expropriation" refers to this incident. ("Zuo Zhuan · Zhao Gong Twenty Years", that is, in 522 BC, the pass of forcing Jie was approaching the pass of the capital.) Lu Ai Gong also had the voice of "the levy of Chiguan City", which just shows the importance of its business acquisition.

Entering the Warring States period, the system of customs and markets continued, and the collection of tariffs was particularly strict.In the forty-second year of King Qin Zhao (265 BC), Qin lured Wei to attack Han together, and Lord Xinling persuaded Wei to keep Han.His opinion is: Wei Kaigong, Ning two places, so that the party above Han can go straight, set up customs to collect taxes, and the two countries will share it. barrier.Weighed the interests between war and trade, and chose the latter, which shows that the business was prosperous and the customs revenue was rich at that time.But there is also another approach. In order to win the support of businessmen from various countries for their unification cause, Qin Wangzheng announced that there would be no tariffs on foreign businessmen.Economics is subordinated to the needs of the higher good of politics.

Since commerce can increase the income of the rulers (profits from official commerce and commercial taxes on foreign businessmen’s private commerce), and can provide “rare goods” to meet their various needs, so, except for certain times, certain countries In addition, the rulers of various countries generally attach great importance to business.Qi State, which has a tradition of emphasizing commerce, puts equal emphasis on commerce and agriculture.In Chinese history, it was Guan Zhong who first put forward the theory of "separation of industries among the four peoples". Scholars, farmers, businessmen, and merchants are one of the four social groups.At that time, people often judged the national strength of a country by whether agriculture, industry, industry and commerce flourished together.Jin Jinggong sent his troops to rescue Zheng in 597 BC.The Jin division will attack Chu, but Sui Wuzi dissuades him, that is, one of the reasons why Chu cannot be conquered is that "businessmen, farmers, workers and Jia are invincible" ("Zuo Zhuan Twelve Years of Xuangong").During Qin Jinggong's time (564 B.C.), the son's sac came to advise against joining Chu to attack Jin. One of the reasons was that "their scholars competed in teaching, and their common manpower was devoted to farming, and merchants, workers, and slaves did not know how to move their jobs." The four peoples worked together , domestic political stability ("Zuo Zhuan Xiang Gong Nine Years").Duke Jing of Qi asked Yan Ying how to consolidate his rule in 516 BC. Yan Zi replied that "people will not move, farmers will not move, workers and businessmen will not change, and scholars will not abuse (not dereliction of duty)". ("Zuo Zhuan · Zhaogong twenty-six years").It can be seen that business, as an important economic sector, its prosperity and decline are closely related to the strength of the country.