Chapter 11 Section 1 Industrial and Commercial Tax

At the end of primitive society, handicraft industry has been separated from agriculture.In the early days of slave society, commerce was also separated from agriculture and handicrafts and became an independent social division of labor.By the Shang Dynasty, ancient Chinese industry and commerce had developed to a certain extent. There were handicraftsmen specializing in handicraft labor and businessmen specializing in trading activities.However, in the era of slavery, industry and commerce were mainly operated by slave-owner nobles. "Industrial and commercial food officials", handicraft laborers and commercial laborers were all supported by the government, and they were handicraft slaves and commercial slaves in slavery countries.Since industry and commerce were mainly operated for slave countries, they directly served the luxurious life of the ruling class, and the profits were directly obtained by the state, so the state did not levy taxes on industry and commerce at that time.Later, private industry and commerce developed, and the state managed private industry and commerce, such as inspecting businessmen and commodities at the checkpoints and markets, etc., but at the beginning there was no taxation.This is the well-known saying in Chinese history that "markets are not taxed, and customs are ridiculed but not collected" ("Book of Rites·Royal System").廛 refers to the open space; ridicule means inspection and interrogation.This sentence means that the government provides merchants with open space to store goods in the market, but does not levy taxes on the goods; the customs only checks and does not levy taxes.By the late Western Zhou Dynasty, government industry and commerce gradually declined and private industry and commerce developed day by day. The profit income and wealth accumulation of industrial and commercial people were already considerable, even surpassing that of farmers, so they gradually became the taxation objects of the state.Meng Ke, a famous thinker in the middle of the Warring States period, said something about the origin of ancient commercial taxes. He said: In ancient times, the market was a trading place, governed by officials appointed by the state, and there was no taxation in the past.But some profit-seeking businessmen always stand on the high places of the market, look around, observe the market, and always try to monopolize all profitable transactions in the market into their own hands. People think this is a kind of despicable behavior, so they started Tax merchants.Although Meng Ke's statement about the origin of commercial tax is insufficient, it also reflects the increase of private business profits to a certain extent, which has attracted the attention of the state and has become the object of taxation.The merchants mentioned by the ancients not only refer to merchants, but sometimes also include handicraftsmen.For the production engaged in by the handicraftsman is also the production of commodities.They often go to the market to sell their products and buy raw materials in person, and their handicraft production activities are often combined with commercial activities.Therefore, the merchants referred to by the ancients often include handicraftsmen.According to the "Zhou Li" records, the Western Zhou Dynasty has begun to collect the customs city tax and Shanze tax.When merchants passed through the checkpoints set up at key road passes and borders of princes, they had to collect customs duties, and the Siguan was in charge of tax collection matters.If a businessman tries to avoid customs duties by failing to pass through the customs, the goods will be confiscated and he himself will be punished.When entering the market for transactions, various city taxes must be collected, such as stall tax, house tax, site tax, warehouse tax, etc., and the merchants are responsible for the collection of city taxes.Handicraftsmen and businessmen exploit mountains, forests, and rivers and rivers, such as fish, salt, timber, fur, tooth horns, etc., and they have to collect mountains and lakes tax.The revenue from the customs and city tax was used to provide food and clothing for the emperor, and the revenue from the Shanze tax was used to handle state funerals.The fact that industry and commerce has become the source of national taxation is a manifestation of social and economic development, and the growth of the status and role of industry and commerce in social and economic life. It also shows that the state's fiscal expenditure is larger than before, and land tax alone can no longer meet the needs of the state apparatus.

During the Spring and Autumn Period, due to feudal hegemony and the division of the country, the collection of industrial and commercial taxes was not uniform.Different vassal states, or the same vassal state at different times, have different industrial and commercial tax policies.For example, Zheng Guo implemented a relatively free industrial and commercial policy, and the state did not intervene in the trading activities of merchants.During the reign of Duke Huan of Qi (685-643 BC), in order to promote the development of industry and commerce, the Qi State once implemented the policy of "close ridicule but not levy" among neighboring countries.Duke Wen of Jin (reigned from 636 BC to 628 BC), who later dominated the princes, also adopted the policy of "lightening customs and easy roads", that is, reducing tariffs and repairing roads to facilitate commercial development.In the second year of Duke Wen of Lu (625 BC), the doctor Zang Wenzhong set up six gates in the territory of Lu State to collect taxes. Later, he was criticized by Confucius as an inhumane act.But at the end of the Spring and Autumn Period, the situation changed, and business taxes in all countries were increasing.For example, during the period of Duke Jing of Qi (547-490 BC), the state of Qi extorted money from merchants at checkpoints near the capital, which became an important reason for the unpopularity of the slave-owner regime in the state of Qi.Jin Pinggong (reigned from 557 BC to 532 BC) once claimed that the 2,000 diners under him were supported by collecting the city tax of the capital every day.The daily income of the city tax can support 2,000 people, which shows the huge number: "My diners have a thousand people on the left side of the door and a thousand people on the right side of the door. If there is not enough food in the morning, I will pay the market at night; "Volume 6)

The Warring States period was the same as the Spring and Autumn period. The princes competed for hegemony, and the industrial and commercial tax policies of various countries were still very inconsistent.With the continuous increase of fiscal expenditures of various countries, industrial and commercial taxes are becoming increasingly heavy.In 359 BC, Shang Yang reformed in Qin State.He believes that agricultural production of grain and silk is the main economic sector for a rich country and a strong army, and it is the country's main industry, while industry and commerce do not produce millet and silk, and affect agricultural production, so it is the end of the industry.If a country wants to be prosperous and strong, it must vigorously strengthen agricultural production, restrict industrial and commercial activities, and implement a policy of focusing on the basics and suppressing the weak.The re-levying of industrial and commercial tax is an important measure to achieve heavy capital and suppress the end.He demanded that "there must be more levies for non-agriculture, and the rent of market profits must be heavy" ("Shang Jun Shu·Wai Nei"), "the Fu of the city" ("Shang Jun Shu·Reclamation Order"), and merchants must pass checkpoints and enter the market. Transactions must be re-levied.Shanze products are also not allowed to be freely developed by merchants, and are under the unified control and management of the state. The tax of Shanze is collected from industrial and commercial persons and common people who develop and collect Shanze products ("Salt and Iron Theory · Feimartingale"), and the amount is the same as before. 20 times, it can be seen that the tax amount is high.The corvee of merchants is also increasing.Merchants not only have to serve their entire family members, but also the servants they hire must serve according to the roster.After Qin Shihuang unified the whole country, he treated businessmen like criminals and sent them to the frontier for military service.Later, those whose parents or grandparents were businessmen were also sent to the border.This kind of tax policy that discriminates against merchants is the inheritance and development of the policy of suppressing business implemented since Shang Yang's reform.After the reform of Shang Yang in Qin Dynasty, the re-imposition of commercial tax was mainly to implement the principle of prohibition and levy. The purpose was to reduce the number of businessmen in the country to ensure the demand for labor force in agricultural production. This was the main starting point for the feudal state to re-levy commercial tax.The nascent feudal ruling class put the source of national fiscal revenue mainly on agricultural production.Relevant business taxes and restraining the excessive expansion of industry and commerce can ensure the full development of agriculture, the foundation of feudal finance.

In the early years of the Western Han Dynasty, merchants were still "heavy rent tax to embarrass them" ("Historical Records Ping Zhun Shu"), and the policy of re-levying business tax to suppress business was implemented.For example, the businessman's fortune is double that of ordinary people.Ordinary people pay 120 qian, while merchants pay 240 qian.In the Western Han Dynasty, urban commercial activities were still carried out in a specific commercial area "city".All merchants who operate in the market on a long-term and fixed basis and use the houses, shops and goods yards set up by the government in the market must register with the government and be included in the "city registration". And the transaction tax calculated according to the transaction amount and a certain ratio are collectively referred to as "city tax" or "city rent".The city tax was also very high in the Han Dynasty. There were 100,000 households in Linzi, and the daily city tax income was as high as a thousand gold.At a time when the economy was not very prosperous, this was a heavy city tax.The purpose of levying merchants in the early Han Dynasty was also mainly to curb merchants, by re-levying merchant taxes to reduce the benefits of doing business, and to prevent the people from abandoning agriculture and doing business, and going back to the bottom.Commercial tax is still not the main item of national fiscal revenue.The taxes of Shanze and Guanshi are not included in the national finance, but are in the charge of the Shaofu (one of the Nine Ministers), which belong to the royal family's income and solve the needs of the emperor's support.

From the period of Emperor Wu of the Han Dynasty (140 BC to 87 BC), the status of the industrial and commercial tax in the feudal state finances has undergone major changes. The re-imposition of commercial taxes, in addition to the intention of suppressing business, and the increase of national fiscal revenue began to become a feudal regime. main motivation.In the period of Emperor Hui of the Han Dynasty and later Gao (194 BC-180 BC), in order to restore and develop the economy, although the policy of suppressing merchants was still adopted politically, the restrictions on business activities of merchants were relaxed: "Xiaohui, In the time of Gao Hou, it was the first time for the world to relax the law of merchants. However, the descendants of the market are not allowed to be officials." ("Historical Records Ping Zhunshu") The content of "Relaxing the Law of Merchants" is mainly "Switch beams, The ban on Zhangshanze" ("Historical Records·Huozhi Biography"), that is, the checkpoints allow merchants to pass freely; merchants are free to purchase and develop mountain resources; Add restrictions.Coupled with the national unity and political stability at that time, it greatly promoted the development of the commodity economy and the prosperity of commerce.A large number of businesses emerged in the metropolis, and families with thousands of dollars and tens of thousands of dollars were rich. There were countless wealthy businessmen and businessmen in a township, county, and county. "Biography of Cargo Colonization")'s commercial development scene.During the period of Emperor Wu of the Han Dynasty, large-scale use of troops against the Xiongnu and other foreign aggression forces resulted in huge expenditures on military expenses and rewards, and the state's finances were unable to make ends meet.However, rich businessmen and big businessmen have accumulated a lot of wealth, but they are unwilling to respond to the country's request to donate money automatically to help the country's urgent needs.Therefore, the Han Dynasty decided to levy several new taxes on industrial and commercial persons to meet the urgent needs of the country.One is to promulgate the decree of counting money and levy money tax.A string is a silk rope through which money is worn, and 1,000 yuan is a string, and counting the string is a property tax.Before the promulgation of the Suanwei Order, the Han court had already levied a property tax on those whose property was more than 30,000 yuan. .Businessmen have a heavy "calculation" and charge 20 yuan for every thousand yuan, and the tax rate is 2%.In the winter of the fourth year of Yuanshou, Emperor Wudi (119 BC), Zhang Tang, the imperial historian, suggested that "the people of Jia, Mo Zuo, and Shi [Shi Shi] should be counted as loans, and those who bought things in the towns and cities and did business for profit" ( "Historical Records Ping Zhun Shu"), that is, to levy money tax on merchants, handicraft workshop owners, usurers and other hoarders and profit seekers.Let them truthfully declare the amount of money to the government, after verification by the government, and pay taxes according to the rate.For businessmen, usurers, and hoarders, the tax rate is 6% for every 2,000 yuan.Handicraft workshop owners and metal smelters pay 4,000 cash and the tax rate is 3%.Anyone who conceals property and does not report it, or the quotation does not match the real number, once reported by others, all his property will be confiscated, half will be returned to the public, and half will be rewarded to those who inform, and the defendant will be fined to serve in the frontier defense for one year. This is the sixth year of Yuanshou (BC 117) promulgated the famous "Reporting Order".The enforcement of the prosecution order was suspended in the first year of Yuanfeng (110 BC); during the implementation period, almost all rich merchants and businessmen were reported, and most of the merchants above the middle class went bankrupt, which dealt a heavy blow to the wealthy merchants and large households.As a result, the country obtained merchants with "property worth hundreds of millions" ("Hanshu Shihuozhi"), thereby ensuring the financial needs of wartime.The second is the vehicle and vessel tax.In the sixth year of Emperor Wu Yuanguang (129 BC), the tax on merchants' cars was collected.In the fourth year of Yuanshou (119 BC), according to Zhang Tang's suggestion, it was also stipulated that merchants' 轺 [yao yao] carts (cars driven by one horse) would be charged twice for one ride, ordinary people's carts would be charged for once, officials , Sanlao, and northern knights are exempt from the vehicle.Merchant ships over five feet in length will be levied.This is the beginning of taxation on merchant ships in Chinese history.At the same time, livestock taxes such as horses, cattle and sheep were levied to solve the supply of military horses.In addition, the customs duties that were once abolished in the early Han Dynasty were also collected during the period of Emperor Wu of the Han Dynasty. At first, the tax amount was not much, and it was mainly used for the food and clothing of the officials at the checkpoint.Then it will gradually increase.

With the growth of the extravagance of the feudal bureaucratic and aristocratic groups, the levy of mountains, forests, rivers and swamps for the royal family and the emperor's support also increased sharply. During the reign of Emperor Xuan of the Han Dynasty, the fishery tax increased threefold.During the reign of Emperor Han Yuan, "the money in the capital was 400 million yuan", of which "the money in Shaofu was 180 million yuan" ("Hanshu · Wang Jiazhuan"), which accounted for almost half of the country's fiscal revenue. In 8 A.D., Wang Mang usurped the Han Dynasty and carried out restructuring. He called for cracking down on the annexation forces of merchants. Wang Mang fully implemented the state monopoly system for salt, iron, wine, and mountains.Industrial and commercial persons and ordinary people take property from mountains, forests, rivers and swamps, such as hunting birds and beasts, catching fish, turtles and insects, and grazing livestock, all of which are taxed.Women raising silkworms, weaving and sewing clothes, craftsmen, doctors, witchcraft, fortune-telling and various performing arts activities, small businesses and vendors, hotels and restaurants, and market trading activities all have to declare their turnover and profit income to the government, and the income will be calculated according to the profit earned. 1/10 of that is taxed to the state.During the period of Emperor Wu of the Han Dynasty, the counting decree levied property tax, while Wang Mang levied income tax on the majority of industrial and commercial persons. This is a creation of Wang Mang in the history of taxation in China.Wang Mang's taxation policy offended the interests of the merchant class, which was one of the important reasons for the rapid failure of Wang Mang's reform.

The industrial and commercial tax of the Eastern Han Dynasty followed the system of the Western Han Dynasty, but the tax on mountains, rivers and gardens was classified as national fiscal revenue for the needs of the military and the state.At the end of the Eastern Han Dynasty, the tariff rate had risen to more than 1/10. During the period of the Three Kingdoms, Jin and Southern and Northern Dynasties, due to wars, industry and commerce declined severely.However, in order to provide for the military expenditure and the extravagant needs of the ruling class, the industrial and commercial tax has many names and is extremely heavy.Many new taxes have been produced to search for industry and commerce.For example, Cao Wei and Sun Wu of the Three Kingdoms levied a beef tax, and the Western Jin Dynasty levied a (木翁隹) [lili] tax. (Mu Li 隹) is an inn. The state runs an inn every 10 miles on important roads, so that poor households, old and young, can open it. Officials are in charge, and money is collected according to the guest houses.During the Eastern Jin Dynasty, tax assessment was levied on transactions.There are two types of tax assessment. For transactions with large amounts and documented documents, such as large transactions such as slaves, cows and horses, and farm houses, the tax assessment is called loss assessment. For every 10,000 yuan, 400 yuan is collected, and the seller pays 300 yuan. The buyer pays 100.The tax levied on small transactions without documents is called loose assessment, and the tax rate is also 4%, which is all borne by the seller.Tax assessment is the origin of deed tax in later generations.After the Eastern Jin Dynasty, Song Qiliang and Chen Du in the Southern Dynasties collected tax assessments.Xiankangzhong, Emperor Cheng of the Eastern Jin Dynasty (335-342 A.D.), also levied a truss (hengheng) tax, and "truss" means "hang", referring to floating bridges.There are 24 pontoon bridges on the Qinhuai River in Nanjing. Among them, Danyang, Zhuge, Zhuque, and Huqi pontoon bridges levy passing taxes on pedestrians.Song, Qi, Liang, and Chen in the Southern Dynasties all levied taxation.During the Eastern Jin Dynasty and the Southern Dynasties, Niudai (daidai) tax was also levied.Dai refers to the dam, and ships crossing the dam must be pulled by oxen, and the passing ships must pay a certain fee, which is in the nature of a user fee. It's called the cattle tax.

In addition, there are various individual goods taxes, such as the fish tax in the Eastern Jin Dynasty and the Southern Liang Dynasty, and the tax on catalpa and fur (tax in kind) in the Southern Song Dynasty, and so on. The traditional customs clearance is also very serious.In the later Qin Dynasty, Yao Xing once "increased the tax of Guanjin because of the insufficient use of the country, and there were all gifts for salt, bamboo, mountains, and wood" ("Book of Jin·Yao Xing Zai Ji").During the reign of Emperor Xiaoming of the Northern Wei Dynasty, the market entry tax was levied: "There is also a tax on the market, and the entrants pay a penny, and their shops are of the fifth class, and the tax collection is poor." Also, "Israel's military and national resources are insufficient, and the tax customs, boats, mountains, salt, iron, and shops are all different in severity" ("Northern History·Qi Benji II") for their extravagance and waste.In the Eastern Jin Dynasty and the Southern Dynasties, the situation of business acquisition was more serious.For example, in the Eastern Jin Dynasty, "the capital (referring to Jiankang) has Shitojin in the west and Fangshanjin in the east, and each has one Tianjin owner, one thief Cao, and five Zhishui people to inspect forbidden objects and rebels. And so on, those who have passed through Tianjin don’t pay a tenth of the tax to become an official... North of the Huai River, there are more than a hundred big cities and more than ten small cities. The big cities are prepared for lawsuits, and the tax collection is heavy, and the times are very difficult.” ("Sui Dynasty" Book · Shihuo Zhi") Qi and Liang in the Southern Dynasties also implemented a system of contract collection of city tax and toll tax. The government approved the amount of tax payable in a certain place and recruited people to contract to collect it.In order to complete the contracted total tax revenue and obtain a surplus, the tax-payers try their best to increase the collection of merchants. In order to pass on the tax burden, the merchants have to raise prices. The rise in prices will inevitably affect the sales of goods, thereby affecting the amount of tax revenue. After completing the tax package task, many tax packagers were confiscated and confiscated.The tax in Chenchaoguan City is also extremely heavy: "Qitingguan City has a lot of tax collection." And the officials are full of corruption: "Forcing merchants and seeking private savings." ("Chen Shu · Xuandi Ji") When Chen Shubao, the queen master , in order to meet their extravagant needs, they even plundered merchants wantonly: "Shuijiang tax market, collect hundreds of duns." ("Southern History·Chen Benji")

In the Sui and early Tang Dynasties, there were very few industrial and commercial taxes, and no taxes were levied on salt and wine, mining and metallurgy, and customs.During the Anshi Rebellion, due to the emptiness of the national treasury, both the central and local governments used tax dealers to use it for military use.After the Anshi Rebellion, various industrial and commercial miscellaneous taxes began to increase.During Tang Suzong's period (756-761 A.D.), he also forcibly borrowed money from rich merchants and tycoons, expropriating 2/10 of the assets of big merchants in the Jianghuai and Shuhan areas, called rate loans.Later, most of the Taoists adopted this "rate loan" method to charge military expenses for miscellaneous purposes, with more and more names.The rate loan has gradually changed from a temporary property tax to a business tax and a passing tax.In the first year of Jianzhong (AD 780), Tang Dezong Li Shi (kuo Kuo) implemented the two-tax law, which stipulated that merchants should pay taxes to the counties and counties where they lived.But this is just a dead letter.After the promulgation of the two tax laws, the state still did everything possible to plunder merchants.In the second year of the founding of the middle school, "prosper with the army and increase the business tax for one tithe" (Volume 226).In the fourth year of the founding of China (AD 783), that is, shortly after the promulgation of the Two Tax Laws, the tax system began, that is, the collection of citizens' housing taxes.There are two rooms in each house, the upper house tax is 2000 yuan, the middle house tax is 1000 yuan, and the lower house tax is 500 yuan.At the same time, the money except money is collected, and all transaction income and public and private payments are taxed at 50 yuan per string (thousands of money).In the first year of Xingyuan (784 A.D.), soldiers from Jingyuan (now Jingchuan, Gansu Province) went to Chang'an to launch a mutiny, calling on the masses not to pay the interim tax and to remove the two taxes. , the Tang court had to abolish the second tax.In the year when the two tax laws were implemented, Emperor Dezong of the Tang Dynasty adopted the suggestion of Zhao Zan, the servant of the Ministry of household affairs, to levy customs and city taxes in the inland. , Wood, tea and lacquer are all taxed.In the mid-to-late Tang Dynasty, various places arbitrarily set up checkpoints on major traffic roads and indiscriminate crossings in the market, tax collection of miscellaneous goods and incidents of cattle, horses, pigs and sheep were unbearable, resulting in rising prices and decreasing business travel.At the beginning of the founding of Dezong, in the name of "borrowing merchants", he forcibly expropriated money from wealthy merchants, and promised to repay it with public funds after the soldiers were dismissed. In fact, he borrowed and did not repay.Borrowing money orders, officials are like robbers, taking people's wealth by force, arousing public anger, the citizens of Chang'an went on strike, and the people took the lead to block the prime minister and complain in front of the horse.It was originally expected to borrow 5 million guan, but due to fierce opposition from businessmen and people, the actual amount was only 880,000 guan.In the Tang Dynasty, international trade was developed. The country set up city ships in Guangzhou and other major treaty ports to inspect incoming and outgoing ships and collect "ship feet" (or "anchorage tax"), that is, tariffs.During the Five Dynasties and Ten Kingdoms period, there were more and more miscellaneous taxes on industry and commerce.The Taizu of the Later Liang Dynasty once levied oil tax and cattle tax, and vegetables, melons and fruits were also included in the scope of taxation.

At the beginning of the founding of the Song Dynasty, the business tax rules were established. The business tax was divided into two types: overtax and residence tax. Commercial taxes were light, thus promoting the development of domestic commerce and international trade.However, miscellaneous taxes for industry and commerce have also become increasingly heavy in the later period.It not only inherited the various harsh levies of the Five Dynasties and Ten Kingdoms, but also appeared many new names.In the second year of Song Taizu Kaibao (AD 969), the deed tax was levied, and it was stipulated that ordinary people should lose money to the government within two months when buying land and houses, and ask for seal verification, and the name seal deed money.There is also a deed tax for buying and selling livestock.The tax rate changes from time to time. During the Renzong period, the tax rate was 40 renminbi per tax, and during the Huizong period, it was stipulated that the seven roads including Zhejiang and Fujian would collect 60 renminbi each.In the fourth year of Xuanhe in the Northern Song Dynasty (AD 1122), due to the Fangla Uprising, military expenditures were in a hurry, and the collection of money was created. On the basis of the established tax amount of the seven taxes of wine, grains, business tax, tooth tax, deed tax, boss money, and building shop money On the other hand, 20 coins are collected each time for the expenses of Jingzhi envoys (official names, in charge of southeast wealth), which are called Jingzhi money.In the first year of Jingkang (1126 A.D.), the general system of money was collected again, and each pen was increased to 100 coins for the expenses of the general system envoy (official name).This extra collection of merchants continued from the Northern Song Dynasty to the Southern Song Dynasty.And in the Southern Song Dynasty, the collection was combined, and it was said that the general made money, and 56 coins were collected every time. By the late Southern Song Dynasty, the annual tax amount reached 17.25 million yuan.The Song Dynasty also implemented a tax package system for the collection of city taxes in scattered small markets with a tax amount of less than 1,000 guan, which was called "buying pu". , and then obtain the right to tax the local commercial city.In order to obtain more surplus, those who buy poker often collude with officials and extort money from merchants and people, so that the tax burden of merchants and people far exceeds the amount that should be paid by the state.

In the Yuan Dynasty, the commercial tax rate was relatively low, and the tax rate was 30 and 1, and in remote and remote areas, it was even 60 and 1 tax.However, with the development of industry and commerce, there are many names for additional courses.There are as many as 32 kinds of national and local extra courses, including calendar (that is, almanac) class, river pond class, mountain field class, pampas grass class, willow class, firewood class, dairy cow class, magnetic class, ginger class, and white medicine class. Classes and so on, it can be said that there are all kinds of surprises, and there is nothing without lessons.In addition, there are various miscellaneous taxes, such as pawn tax, and purchase tax, field utensil tax, etc.In addition, the Yuan Dynasty widely implemented "pumai" (or "maipu"), that is, a tax-inclusive system, which also greatly increased the burden on merchants.For example, in the 11th year of Taizong Wokuotai (AD 1239), the businessman Odula Heman rushed to buy the world's silver class. The original taxable silver amount was 1.1 million taels. He bought it with 2.2 million taels, doubling the tax amount. The actual amount charged is much higher. In the Ming Dynasty, various commercial taxes such as salt, tea, pit smelting, wine, vinegar, etc. were still levied, and some new industrial and commercial taxes were added.For example, during the years of Hongwu and Yongle, taxes on collapsed houses were levied in Nanjing and Beijing (houses built by the government for merchants to store goods are called collapsed houses. Merchants store goods here and need to pay taxes according to regulations).In the first year of Hongxi (1425 A.D.), the store tax was levied for the circulation of banknotes (issued banknotes). Carriage etc.The tax spread throughout the country, and the amount of the tax was constantly increasing.Although it was stated at the beginning of the levy that the purpose was to circulate banknotes, the tax did not stop after the enactment of the Banknote Law, and was levied until the end of the Ming Dynasty.There is also the banknote tariff imposed in the fourth year of Xuande (1429 A.D.). Seven banknote customs offices were set up along the canal from Tianjin to the Yangtze River. Taxes on passing ships.The banknote customs is managed by the Ministry of Accounts and mainly collects banknotes.There is also the labor tariff that was levied in 1471. The Ministry of Industry sent officials to set up bamboo and wood bureaus in Wuhu, Jingzhou, and Hangzhou to levy taxes on firewood, bamboo, rattan, and charcoal trafficked by merchants.The labor tax was mainly paid in kind, and later allowed the combination of true color and discounted color, and even only silver notes.The tax rate varies depending on the goods carried, and also increases or decreases in different periods. When the tax rate is high, it reaches 1/5.In addition, there are many miscellaneous taxes, such as the passage tax-door tax collected at the nine gates of the capital during the Zhengde period of Emperor Wuzong (1506-1521 AD), and the tax imposed on rice passing through the Huai'an Dam in the 45th year of Jiajing (1566 AD). The dam crossing tax levied on wheat miscellaneous grains and so on.During the Shenzong period of the Ming Dynasty, the collection of mining taxes and commercial taxes was extremely strict.From the twenty-fourth year of Wanli (AD 1596), the imperial court sent many eunuchs to various places to serve as mine supervisors and tax supervisors.For example, in the 30th year of Wanli (AD 1602), there were 32 original satin shops in Linqingguan (in today's Linqing City, Shandong Province), but 21 of them closed down due to heavy taxation.There are 73 cloth shops, 45 of which are closed.41 grocery stores closed.There were originally 38 business partners, but due to taxation and fines, only two people remained.The levies imposed by mine supervisors and tax supervisors aroused the resistance of the majority of industrialists and citizens.In the twenty-seventh year of Wanli (AD 1599), Ma Tang, the tax supervisor, robbed citizens' property in Linqing in broad daylight, which aroused Linqing citizens to strike.Angry porters, traders, and citizens set fire to the tax supervision office and killed 37 of its minions.Sun Long, the tax supervisor, set up tax cards all over Suzhou, which prevented silk merchants from other places from moving forward and forced Suzhou's textile industry to reduce production.Sun Long also raised the industrial tax on the machine owners, forcing the machine owners to stop weaving, and the machine workers lost their jobs. Under the leadership of Ge Xian, the unemployed workers staged a riot and killed the tax official Huang Yanjie, while Sun Long fled at night.In the 31st year of Wanli (AD 1603), coal mine workers in the west of Beijing also launched a struggle against the tax supervisor. They gathered in Beijing to hold petitions and demonstrations, forcing Ming Shenzong to transfer the tax supervisor dynasty.In Hubei, Jiangxi, Yunnan, Shaanxi, Fujian and other places, large-scale civil struggles against tax supervision broke out. With the further development of industry and commerce in the Qing Dynasty, there were more types of commercial taxes than in previous dynasties, and they were more severe.Taking inland tariffs as an example, during the Qianlong period of the Qing Dynasty, there were 45 household customs offices under the Ministry of Household Affairs, and 15 industrial customs offices under the Ministry of Industry; in addition to the positive tariffs, there was also a surplus of tariffs, which sometimes even exceeded the positive amount.In addition to positive amount and surplus, there are also various miscellaneous courses.Customs officials also wantonly extorted and extorted merchants and travellers, filling their own pockets.In the large and medium-sized city markets and the residents' shops in commodity trading centers in various places, they have to pay the facade tax, and even the houses of ordinary people also have to pay taxes according to the shop.In addition, there are land taxes levied on items traded in fairs in various cities and towns.The scope of land tax is extremely wide, and farmers and hawkers cannot be exempted from agricultural tools, fuel charcoal, fish, shrimp, fruits and vegetables, regardless of their value.There are also pawn tax levied on pawnshops, dental tax levied on dental merchants (intermediary merchants) and dental firms, deed tax levied on real estate contracts such as buying and selling houses, land, etc., and various temporary vehicle taxes, fees, etc. Donations, lamp donations, prostitution donations, etc., and so on. Foreign trade gradually developed in the Song, Yuan, Ming and Qing Dynasties, but the customs tariffs were relatively light. Feudal countries mainly advertised their foreign trade as good, gentle, and exchanging goods and bribes, and did not pay much attention to customs tariff revenue.After the opening of the sea ban in the early Qing Dynasty, the customs tax was not heavy, but the additional tax was often twice the normal amount. Coupled with various bad regulations, the customs extortion was also very serious. The increasingly heavy industrial and commercial taxes in the late feudal society caused a large part of the profits of industrial and commercial people to be plundered by the feudal state and used for the luxurious consumption of the ruling class.Especially in the Ming and Qing dynasties when capitalism had sprouted in industry and commerce, heavy industrial and commercial taxes seriously affected the growth of capital accumulation of industrialists and businessmen, and hindered the development of the budding capitalist mode of production in China.