Qin's political reform —— "Abandoning the land and opening the museum", abolishing the state-owned system of slavery land and implementing private ownership of land. Legally abolished the minefield system. The law stipulates that people are allowed to open up wasteland, land can be bought and sold freely, and taxes are shared equally according to how much land each person occupies. Since then, although the Qin government still owns some state-owned land, such as ownerless wasteland, mountains and rivers, and land newly occupied by other countries, it has gradually turned into private ownership. This destroyed the relations of production of slavery and promoted the development of feudal economy.
Farming system means that the state forces farmers or soldiers to reclaim state-owned land and levy a certain amount of land rent. Originated in the Western Han Dynasty, it formed a complete system in Cao Wei. In the 11th year of the Western Han Dynasty (BC 169), Emperor Wen of the Han Dynasty used criminals, handmaiden and recruited farmers to guard the frontier and station fields, while Emperor Wu of the Han Dynasty dispatched a large number of soldiers to station fields in the western regions. At the end of the Eastern Han Dynasty, years of war continued, social productive forces were greatly damaged, the land was barren, the population dropped sharply, and food was in short supply, which formed a serious social problem. Cao Wei practiced the system of reclaiming land, and the army stationed troops in Japan, with 60 people 1 battalion, while guarding and reclaiming land. Cao Wei's land reclamation played an important role in resettling refugees, reclaiming wasteland and restoring agricultural production, which created material conditions for Cao Cao to unify the north. In the late period of Cao Wei, due to the increasing exploitation of reclamation, reclamation people fled and rebelled. The wasteland was constantly occupied by aristocratic families, so the wasteland system was gradually destroyed.
China implemented the equal land system from the Northern Wei Dynasty to the early Tang Dynasty. It is about 300 years since the government issued the land equalization order in the ninth year of the Northern Wei Dynasty (485), and it was implemented, and it was abolished in the first year of Tang Jianzhong in the Eastern Wei Dynasty, the Northern Qi Dynasty, the Northern Zhou Dynasty and the Sui Dynasty (780). The "Land Equalization Order" promulgated by the Northern Wei Dynasty stipulates that: in addition to the largest amount of land, wasteland and some official land are also distributed to farmers who have no land or less land; Farmers must pay a certain tax, but also perform corvee and military service. There are two main opinions about the nature of the land equalization system: ① The land equalization system is the land ownership of feudal countries. (2) The land equalization system has duality, including both the land ownership of feudal countries and private land ownership. Sui and Tang dynasties continued to implement the equal land system. On the basis of the Sui Dynasty, the land equalization system in the Tang Dynasty explicitly abolished the division of land for handmaiden, woman and cattle, relaxed the restrictions on land sale, and made the content more detailed. The implementation of the land equalization system is conducive to the stability of farmers' production and life, to the reclamation of landless wasteland, and thus plays a positive role in the recovery and development of agricultural production. The implementation of the land equalization system and the new land rent adjustment related to it have eased. The land equalization system is beneficial for dependent farmers to get rid of the control of powerful families and become state-owned households, greatly increasing the number of small farmers controlled by the government and ensuring the source of tribute, thus strengthening the autocratic centralized system. However, the land equalization system cannot completely prevent land annexation. With the serious land annexation and frequent land sales, the land equalization system is unsustainable and gradually disintegrated. With the increase of population and the aristocratic bureaucratic landlords legally and illegally taking a large number of public land as their own, less and less land can be granted. During the reign of Emperor Xuanzong of the Tang Dynasty, it was almost impossible to grant land. After the implementation of the two tax laws in the first year of Dezong Jianzhong, the land equalization system was finally abandoned. . By the end of Tang Dynasty and Song Dynasty, the land ownership of feudal landlords had further developed.
Rent adjustment system is a tax system established on the basis of land equalization system. According to this system, all families with equal land, regardless of the amount of land granted by their families, have to pay fixed taxes and bear certain corvee. Its contents are as follows: every ding has to pay Sulzer stone to the state every year, which is called rent; Pay twenty feet for silk, thirty-two feet for cotton or twenty feet and five feet for cloth, and three pounds for hemp. This is called tuning. Twenty days of corvee is the right service. If the country does not need its services, it can pay for silk or cloth for 20 days every day according to the standard of three feet, seven inches and five minutes. This is called proxy service, also called "proxy service". If the country needs its services, it will serve 20 days a day. Extended service 15 days, no subletting, extended service for 30 days, no subletting. In the event of serious natural disasters such as floods and droughts, more than four-tenths of crop losses are rent-free, more than six-tenths are adjusted, and more than seven-tenths are tax-free. The Sui Dynasty began to adjust rents from the Northern Wei Dynasty. The frequency of rent adjustment was lighter than that of the Northern Zhou Dynasty, and the service time of farmers was shorter. Later, it was stipulated that "People's Republic of China (PRC) will be exempted from service for 50 years and collect rent", that is, a certain amount of silk will be paid instead of serving. On the basis of the Sui Dynasty, the Tang Dynasty reformed the tax system with the thought of levity and generosity, and implemented the rent-agent system. There was no age limit for the tenancy system in the Tang Dynasty. When the two-tax system was implemented in the early Tang Dynasty, it worked well, people's lives were stable and national income was stable. However, since the rebellion, household registration has fallen into disrepair, production has been destroyed, and state expenditure has increased greatly. The old rent-to-mediocrity system is out of date and must be replaced by two tax systems. To sum up, in the early days of the Tang Dynasty, it was indeed a system that benefited the people and the country. However, with the development of history, there were loopholes in this system, and other objective factors made it out of date, so the Tang Dynasty had to replace it with a two-tax system. The effect of the tenancy adjustment system implemented in Sui and early Tang Dynasties is obvious, which is mainly manifested in the following aspects: farmers' production time is more guaranteed, and the burden of tax service is relatively reduced, which makes many wasteland reclaimed; The government's tax revenue was guaranteed again, and the government's military system was consolidated. All these have made this country rich and strong.
One of the policies promoted by Wang Anshi's political reform-Tian Fang's tax equalization law. Its method is to walk 1000 steps from the east, west, north and south to form a big square (equivalent to 10,000 mu at that time), and walk 100 steps from all sides to form a small square, that is, a square field. First of all, clean up the cultivated land in each county and verify the amount of land occupied by each household. According to the topography and fertility of the field, the field is divided into grades, the cadastre is formulated, and the tax amount of each grade is stipulated separately. They also fabricated square accounts, village accounts, household accounts and household accounts as records and vouchers. Land property and tax transfer, official deed and county book shall be subject to the land of the parties concerned. The average farmland tax law is not limited to the northern roads, but has been implemented in many areas in the south, which has played a positive role in social development. It eliminated the phenomenon of tax evasion in hidden fields, increased tax revenue and reduced the burden on farmers to a certain extent, but it violated the interests of the powerful landlord class and was strongly opposed by them. Yuanfeng eight years (1085) basic waste.
Fund-raising law-one of the policies promoted by Wang Anshi's political reform. The conscription law of the Song Dynasty was formulated on the basis of the Tang Dynasty. The "adjustment" limit in the service system in the Tang Dynasty was changed from paying "twenty feet of silk (or silk, tow), three ounces of cotton, or twenty feet and five feet of cloth, and three pounds of hemp" every year to receiving money directly. This system is an important system of financial reform in Wang Anshi's political reform. It should be pointed out that this law forces big bureaucrats and big landlords with exemption privileges to pay the money, which directly touches their interests. It laid the groundwork for the failure of Wang Anshi's political reform in the future.
The flogging method is an important reform in tax service after the middle of Ming Dynasty, which was put forward by Zhang in Ming Shi Lu. A whip reform is mainly the reform of service law, and it also involves land tax. After the mid-Ming Dynasty, land annexation was fierce, land rights were highly concentrated, officials and gentry took over, large families bullied them, corvees increased, and farmers fled, which made Li Jia's households and fields more than real, and the government's fiscal revenue decreased. In view of this phenomenon, many people put forward reform measures. Starting from ensuring the service, the state gradually shifted the focus of corvee compilation from family to field. The development of commodity economy and the rise of monetary function have also created conditions for this change. After the implementation of the whip criminal law, the part of the service silver borne by the family has shrunk, and the part shared in the field has increased. The additional obligations of the state mainly fall on the landowners, who initially have the nature of expanding land. It not only reduces tax items and simplifies tax collection methods, but also changes the nature of tax collection. This change specifically reflects two transitions, one is from cash tax and active tax system to monetary tax, and the other is from family tax to land tax. The combination of tax and service, the distribution of land tax, corvee and field handyman, that is, the service belongs to the field, the land has measurement, the field has revenue, and the silver has revenue. It shows that feudal countries have paid more attention to land than population. However, the collection of discounted silver meets the needs of the development of commodity economy and is conducive to the commercialization of agriculture and the emergence and development of capitalist sprouts.
In the Qing Dynasty, in the fifty years of Kangxi, Yong Zhengdi implemented a population-based method of "spreading Ding into mu", spreading Ding tax evenly into land tax and collecting unified Ding Yin, thus completely solving the double-track taxation form of combining Ding and Tian, thus completing the historical process of China's feudal tax reform since the two tax laws in the Tang Dynasty-combining Ding tax with poll tax and returning to land tax. In this way, the feudal state further relaxed the personal control of farmers, mobilized their enthusiasm for production, temporarily eased class contradictions and promoted the rapid economic development during the Kanggan period; The phenomenon of hidden population has gradually decreased, which has promoted the population growth in China.