中国古代赋税制度(国外英语资料).docVIP

中国古代赋税制度 I. ancient tax system in China 1. acres of initial tax: 594 bc; The provisions of whether public and private Tian Lu Tian, must by the state in accordance with the actual number of tax levy. 2. households system: Qi Min, an editor of the Western Han Dynasty A. what is meant by making households with Qi? The government of the Han Dynasty was formally incorporated into the households by the farmers and the farm labourers and servants, called bianhu Qi min. B. making households is not only the administrative system, but also the tax system. The obligation of compiling the household to the feudal state (the main burden of the peasants): A. Tian rent: Fifteen tax 1; B. poll tax: count Fu: 120 money; mouth Fu: 20 money; C.: a month each year, and to make more very fu; D. military service: 2 years service in ones life. Evaluation: the tax system in the early Han Dynasty, the exploitation of farmers is lighter, but with the consolidation of the Han Dynasty regime and the development of social economy, the ruling class life is increasingly luxurious and corrupt. The exploitation of peasants by the state, landlords and officials became more and more serious. At the end of the Han Dynasty, the intensification of class contradictions was finally intensified. The essence of the feudal system is the exploitation and oppression of the peasants. 3. rent mediocre modulation: The reform of the tax system of the Sui Dynasty rent and modulation The A. use modulation since the Northern Wei to rent, rent adjustment than the number of farmers Zhou light, time is short. B. then the provisions of Sui Dynasty pay a silk service instead, began to implement the system very mediocre part. The rent modulation of Tang Dynasty A. on the basis of the Tang Dynasty in the Sui Dynasty, the thought of taxation system reform to reduced corvee and taxes, the implementation of zuyongdiao system. B. Tang Yong Yong modulation provisions: A. adult men pay a certain amount of grain to the government