中国古代赋税制度的演变1（The evolution of the tax system in ancient China 1）.docVIP

中国古代赋税制度的演变1（The evolution of the tax system in ancient China 1） The tax system in ancient China was a part of the economic system. Taxes not only served as the economic basis for maintaining public power, but also played an important role in economic development. The government can effectively control or encourage an economic act or other act by adjusting taxes and taxes. The tax system in ancient Chinese: such as relief landtax, increase business tax, to reduce the burden on farmers, and encourage the development of agricultural production, in order to achieve the purpose of restraining commerce; strict control of iron and salt, tea tax, in order to increase revenue; many substantial tax reform, in order to adapt to the social and economic changes the situation and so on. The main contents of the tax system in ancient Chinese With the population as the basis of the poll tax and the tax basis in the population. The property tax based on the household, that is, the adjustment. The land according to the land tax (Tian Zu). The adult male of corvee and other exorbitant tax levies. In ancient times: taxes taxes and corvee taxes collectively refers to the ruling class to the people with real money, forced expropriation method; namely corvee rulers forced people to engage in unpaid work, including military force, service, fatigue etc.. In the pre Qin period (Xia, Shang and Western Zhou dynasties), Gong Fu system and pre Qin taxes mostly existed in the form of Gong fu. The property that the subjects of the Shang Dynasty presented to the monarch was called tribute to the earth. The Western Zhou Gong soil leather silk, embroidered silk, temple, wood, treasures, vestments, feathers and other nine categories, called nine. In addition, there are military fu. Pre Qin period (spring, autumn and Warring States): new tax system appeared in the spring and Autumn period and Warring States period. The phase and decline syndrome and first tax Lu Mu: the spring and Autumn period, Guan