ChineseHistoryofFinanceandTaxation中国财税史..docVIP

Chinese History of Finance and Taxation 中国财税史 Well-field System 井田制 The well-field system was a Chinese land distribution method existing between the ninth century BC (late Western Zhou Dynasty) to around the end of the Warring States period. Its name comes from Chinese character 井, which means well and looks like the # symbol; this character represents the theoretical appearance of land division: a square area of land was divided into sections; the eight outer sections私田 were privately cultivated by serfs and the center section公田was communally cultivated on behalf of the landowning aristocrat(royal family members贵族). While all fields were aristocrat-owned, the private fields were managed exclusively by serfs and the produce was entirely the farmers. It was only the product from the public fields, worked on by all eight families, that went to the aristocrats, and which, in turn, could go to the king as tribute贡物. Land Tax:Gong;Zhu;Che 贡、助、彻 (Gong in Xia Dynasty(based on state land ownership):the state gave every household same square of land and 10% of harvest gave to stated as a tax.(tax in kind/on real objective like crops ) (Zhu in Shang Dynasty(based on well-field system):the outer section land gave to 8 households,and the center section is cultivated by those 8 households,and that section’s harvest belonged to the state as a revenue.(tax on the labor) (Che in Xi Zhou Dynasty:break out the boundary between private section and public section.9 sections are cultivated by farmers together.And the public section is determined and contributed to the state until the harvest season.(no longer to emphasize the public section,prove farmer’s incentive to produce)In this way,farmers have more enthusiasm to cultivate and they won’t do less work because they know this section’s product will finnally contribute to the country. Private Land Ownership 土地私有制 In Spring and Autum Period,with the spread of ox plough and usage of iron farm tools,productive forces was improved a