Chapter 8 Section 7 Land Taxes and Tax Collection in the Yuan Dynasty

The cultivated land in the Yuan Dynasty was also divided into official land and private land.After the Mongols ruled the country, the cultivated land and wasteland they occupied, as well as the confiscated private land, became official land.The official land is recruited for cultivation, and the land rent is transferred to the state.The land tax taught by Mintian is divided into tax and grain and department difference, and tax and quantity and department difference are different from north to south. Taxes and grains in the northern region, including Ding tax and land tax.The tax collection system is as follows: "general households" (15-60-year-old regular households) pay three shi of millet per dynasium per dynasty, "drivers" (prisoners of war and slaves) pay one stone of millet, and "half-half kehu" A grain of millet is one stone, and Xinjiao participating households (new households that have not yet been included in the official households) receive five buckets of millet per grain in the first to fifth years, one stone, two buckets and five liters for one stone, five buckets for one stone, and seven buckets and five liters for one stone. In the sixth year, it is incorporated into the official household, etc., and the small tax is the same as that of the general household, that is, three stones of millet are paid every year. "Xieji households" (households such as old and young women) receive one stone of millet per dime.The amount of land tax is three liters of millet per mu.For tax and grain, corn is transported near the warehouse, and banknotes are exchanged for far away warehouses: every stone of millet is converted into two taels of banknotes.There is also a regulation that "those who have less land tax but more land tax pay land tax, and those who have less land tax but more land tax pay land tax" ("Yuan History Shihuo Zhi 1"), but in fact, land tax and land tax are often collected at the same time.

In the south, that is, the Jiangnan area, the old system of the Song Dynasty was followed. The summer tax and the autumn tax were levied on the basis of each mu of land. It ranges from two to three.Both taxes can be converted into banknotes. Kecha, also known as poor tax, is collected on a household basis, similar to the "tune" in the Tang Dynasty.The divisions in the north are divided into three items: silk, silver and banknotes.The method of collecting silk materials is: each family of general practice households produces 22 taels and 4 qian, and two households produce 2 catties (16 taels per catty) of 12 taels and 8 qian, of which two catties are paid by officials.Two households have a surplus of 12 taels and 8 qian, and each household has a surplus of 6 liang or 4 qian. When the surplus silk from five households is full of two catties, it will be lost to the local kings and officials in the food town.The halving households receive 11 taels and 5 qian per household, and the aid households receive 10 taels and 2 qian.Other households also stipulate different payment amounts.Baoyin initially stipulated that each household collects six taels, and later changed it to four taels, of which two taels were collected for silver, and the remaining two taels were collected for silk and other real objects.By the time of Emperor Shizu of the Yuan Dynasty, banknotes could be used to cover silver.Salary banknotes are actually an additional levy of silver.During the reign of Emperor Shizu of the Yuan Dynasty, it was stipulated that households receiving silver packages should pay one tael of banknotes every four taels, which can be converted into banknotes to meet the needs of officials' salaries.

Southern Kecha includes two items: Baoyin and household banknotes.Each household pays two taels of silver, and every 10,000 households receives 100 taels of banknotes (5,000 taels; each ingot is worth 50 taels of silver). On average, each household has to pay five qian.The household banknotes are not included in the national treasury, but are used by the local kings, princesses, and ministers, which is equivalent to the "five household silk materials" in the north. Taxation and banknote payment are an important feature of the land tax in the Yuan Dynasty.The proportion of monetary tax in the land tax of Yuan Dynasty increased greatly compared with the previous generation.

In the Yuan Dynasty, the land tax was not only complicated and heavy, but also had various land tax surcharges. For example, it was stipulated that every stone of tax grain on private land should be charged with three liters of "rat consumption" and four liters of "sub-regulation" (handling fee). It is necessary to sign "rat consumption" and "fraction" (the number is half of Mintian).In the Yuan Dynasty, the tax system was prevalent, and the powerful families of the gentry paid taxes and food, and exploited the tenants frequently.As for the official tax, one levy is ten, and additional harsh levy is commonplace.All of this has further increased the burden on farmers.

The Yuan Dynasty once implemented the law of managers, allowing the common people to report their land property and taxes to the government, and to collect taxes on their mu.There are also tax and service books such as fish scale books, and these measures guarantee the income of the state's land tax.