During the spring and Autumn period, the Qi State's policy of "levying taxes on land" and the Lu state's policy of "levying taxes on Mu" and "making Qiu Jia", as well as the monopoly of some commodities, led to the gradual disintegration of slavery production relations.
The tax reform in the Warring States period pushed the reform achievements of the previous period to a new stage, laid the material foundation of the feudal system, and embodied the exploration spirit of tax reform.
The force service and military service in the pre Qin period played a very important role in the construction and consolidation of national defense.
Taxes and corvee are important tools to realize the functions of the imperial court. Xia, Shang and Western Zhou are three slavery dynasties in Chinese history, which are called "Three Dynasties".
The generation of taxes and corvee in the three dynasties was of great significance to the consolidation and development of the imperial court. It strengthened the consolidation of the imperial power, maintained the patriarchal order, and promoted the development of slave economy.
As the first slavery society in Chinese history, Xia Dynasty established a relatively complete tax system. There were two kinds of land tax in Xia Dynasty, one was based on the yield of agricultural products, the other was based on the local products.
It is said that during the flood control, Xiayu observed the land, identified the soil quality, divided the land into nine grades according to its height and fertility, and set the tax grade according to the use situation. According to historical records, the Xia Dynasty divided the whole country into five regions, each 250 kilometers outside the royal city. According to the distance between each region and the royal city and the transportation burden, the fine and coarse items were determined.
The tax rate is generally 1 / 10 of the harvest. The practice of the Xia Dynasty was to calculate an average of the harvests of the adjacent years as the quota of tribute and tax. Regardless of the year of disaster or the year of harvest, we have to pay the prescribed amount of grain. Therefore, the tax revenue of Xia Dynasty was actually a kind of agricultural quota tax.
In addition to the above-mentioned Fu, another important source of income of the Xia Dynasty was the local tribute, that is, the local products and treasures that the princes and ministers from all over the country paid tribute to the king of Xia.
According to records in Shiji xiabenji and Shangshu Yugong, the local vassals, Fangguo and tribes paid tribute to the king of Xia at that time, which were mainly the local specialties, such as silk, cotton, copper, ivory, pearl and jade.
It is also divided into regular tribute and temporary tribute, the latter is usually those rare items or fresh fruits. In order to ensure the implementation of taxes and the stable income of the Xia Dynasty, the Xia Dynasty has invented and used weighing instruments such as Shi and Jun to collect taxes.
The taxation of Xia Dynasty shows that after the establishment of the slavery court in China, the taxation system of the court was established in a timely manner.
The Shang Dynasty still followed the tribute system of the Xia Dynasty, but the Shang Dynasty had its own system of land tax, which was called assisting law. The auxiliary law is a kind of land tax system based on the minefield system.
In the Shang Dynasty, the system of minefield was implemented, and Mencius recorded that "the Yin people helped at 70". According to Zhu Xi's explanation, 630 mu of land is divided into 9 blocks, each of which is 70 mu. In the middle, there are public land and 8 families working together; in the outer, there are private land and 8 families are given one district each. The form of tax payment is to make the eight families help to cultivate the public land and hand it over to the public. Private land is no longer taxed.
The nature of this kind of land tax is actually a kind of labor rent with the help of the people. This form of rent instead of tax is actually the direct collection and distribution of labor force.
According to Mencius, the tax rate of aiding the law is the 11 tax rate, while Zhu Xi calculated that it is the 91 tax rate. This is because each family pays 1 / 8, or 12.5%, which is higher than the tax rate of the 11th National Congress.
In addition, the Shang Dynasty also had a tribute system. Yiyin, a statesman, was ordered by the king of Shang to make the "four directions offering order", which stipulated that the feudal lords should regularly or irregularly tribute local local products to the Shang Dynasty.
Zhou Dynasty basically followed the tax system of Xia and Shang Dynasties. In the Western Zhou Dynasty, the system of minefield was still practiced, on the basis of which the "thoroughgoing method" was carried out. According to the records of Shi Huo Zhi in the book of Han Dynasty, all the families in a well worked together to cultivate and divide the harvest equally. The harvest of one hundred mu was paid to the imperial court as a field tax, and the tax rate was about 11. This is the perfect method.
Like the assistant method, the thorough method is also based on the minefield system. However, there are some differences between the two. First of all, the number of land granted per mu is different; second, the Xia Dynasty is a fixed tax, the Zhou Dynasty is a proportional tax form; finally, it can get more, which is conducive to mobilize the enthusiasm of workers. It can be seen that chefa is much more advanced than gonfa.
The tribute law of the Zhou Dynasty was a system in which princes and civilians of various countries regularly offered goods to the emperor of the Zhou Dynasty. Gongna is the duty of the princes.
Zhou GongDan of the Western Zhou Dynasty distinguished the feudal states according to the five titles of "gonghou Bozi Nan". The tribute law of the Western Zhou Dynasty required that the gongs with 250 kilometers of territory should pay 1 / 2 tribute; the houhebo with 200 kilometers and 150 kilometers of territory should pay 1 / 3 tribute; the Zihe and men with 100 kilometers and 50 kilometers of territory should pay 1 / 4 tribute.
At the same time, the tribute law stipulates that the tribute is in kind. The tribute must be paid on time, otherwise it will be punished.
In addition to the above-mentioned land tax and gongna system, there also appeared the Guanshi tax in the Zhou Dynasty. The emergence of this tax system has a certain historical background.
In ancient China, handicraft industry developed early. At that time, both handicraft industry and commerce were run by the government, so there was no tax. For goods exchanged in the market, we only check whether there are any contraband cases at the checkpoints, and do not levy taxes; in the market, we only charge management fees to the stores.
In the late Western Zhou Dynasty, due to the increasing exchange activities of agricultural surplus products and handicraft products, private handicraft industry and Commerce in the form of family sideline appeared in addition to official handicraft industry and commerce. The scope of merchants' activities was no longer tens of kilometers or hundreds of kilometers, but traveled to and from various vassal states and even overseas.
In view of this situation, the imperial court, on the one hand, restrained the businessmen out of the need to protect the agricultural labor force; on the other hand, it was also to meet the increasing financial demand. Therefore, it is necessary to tax the goods that participate in commodity exchange.
The tariff of Western Zhou Dynasty refers to tariff and market tax. In ancient times, the pass mainly refers to the land pass, which was set at the road pass or at the border of the country. Its function is to maintain public order and collect taxes, that is, it has dual functions.
Market tax refers to the collection of shops, which is actually the nature of fees. According to historical records, there are such items as quality cloth, penalty cloth and shop cloth. Cloth was the currency of the time. The imperial court gave the trade deed, and collected the tax and the cost of the deed paper. The penalty cloth is a fine for those who violate the market order. Shop cloth is a charge for a merchant's store where goods are stored.
In the Western Zhou Dynasty, taxes on Guanshi were paid with cloth, which means that the monetary economy began to develop.
In the Zhou Dynasty, there was also a tax on mountains, forests, gardens and lakes. It includes animal skins, teeth, horns and feathers from mountain forests, fish and salt from chize, and objects collected.
In the Xia, Shang and Western Zhou dynasties, there was a measure of punishment combined with levy, that is, punishment. It stipulates that anyone who does not work hard or complete the production task shall be punished by tax increase or corvee. For those who don't grow mulberry and hemp beside the residential land, they have to pay different amounts of money or corvee if they don't participate in the production.
Corvee is a kind of labor service activity that the court freely solicits people from all walks of life. The corvee regulations of Xia, Shang and Western Zhou dynasties stipulated that the common people should bear the corvee and obey the imperial court at any time. Corvee of the three generations includes forced labor and military service. Force service is to let people engage in labor service activities, military service is to join the army, to protect the security of the imperial court.
Forced labor was forbidden in the early Shang Dynasty. When Shang Tang was just founded, he learned the lesson of the fall of Xia Dynasty and warned his vassals to forbid people to work without reason. But to King Zhou of Shang Dynasty, the labor was heavy. For example, forcing the people to build a deer platform for him, forcing the people to go to the mountains and forests to hunt wild animals and so on.
The force service of the Zhou Dynasty was clearly defined. Generally, there are one person in each household, and the task is to follow the princes and doctors in hunting, hunting down thieves and transporting official goods. The number of days of service is generally three days a year, less than one day. In case of famine, they will not accept labor service.
The age of service is from 20 to 60. The privileged classes are exempt from service, such as the sages, the capable, the elderly and the sick.
For another example, the common people in the families of Qing officials in the Western Zhou Dynasty were often concentrated in these childe's manors. These common people have been working in the fields for many years, until the autumn harvest is over, they can spend the winter with their wives and children. During the winter, they would hunt for the young man, peel the skins of animals, brew spring wine, collect ice and do other kinds of labor. Their wives and daughters were also the servants of the young master. They had to do mulberry picking, silkworm rearing, silk weaving, and clothes sewing for the young master.
The military service of Zhou Dynasty is called Junfu. Generally, one person from seven families served in the military service and rotated according to the regulations. For those occupying the first area of the minefield, one horse and three oxen are needed; for those occupying the fourth area of the minefield, four horses, one chariot, 12 oxen, three soldiers and 72 soldiers are needed, and the weapons are prepared by themselves. It can be seen that Zhou Dynasty combined military service with taxation, which was the characteristic of Zhou Dynasty finance.
In a word, the three slave dynasties of Xia, Shang and Western Zhou implemented the tribute and tax system, which was the rudiment of the tax system; and the corvee of the three dynasties played different roles in the court construction and national defense security in a certain sense.
[sidenote]
The surname of Yu Si, the surname of Xia Hou, was named Yu, with the word Wenming. Later generations honored him as king Yu, and he was the xuansun of Xuanyuan family of Yellow Emperor. Yao was granted the title of Xia Bo, known as Bo Yu and Xia Yu in history. His most outstanding achievement is that he has been praised for harnessing the torrential floods and designating the territory of China as Kyushu.
Fangguo refers to the feudal tribes and imperial court in Xia and Shang Dynasties. Today's scholars' understanding of these Fang States mainly comes from Oracle Bone Inscriptions unearthed from Yin Ruins in the late Shang Dynasty. Most of the inscriptions use the form of "some Fang" to call these tribal courts, so they are called "Fang states". In the narrow sense, Fangguo only includes those countries called "one side", while in the broad sense, it includes all countries symmetrical with the Central Plains Dynasty.
The minefield system was a state-owned land system prevailing in the Western Zhou Dynasty. Minefield is to divide the land into "well" square, so it is called "minefield". The minefield was owned by King Zhou and distributed to the common people. The LORD was not allowed to buy, sell or transfer the minefields, but also paid certain tribute. The Lord forced the common people to collectively cultivate the well fields, with private fields around and public fields in the middle. Its essence is a private land system.
Zhu Xi (1130-1200), a little-known Youlang, was named huiweng, also known as Mr. Ziyang, Mr. kaoting, the sick old man in Cangzhou, and the old man in Yungu. His posthumous title was Wen, also known as Zhu Wengong. He is from Wuyuan, Huizhou, Jiangnan East Road. The Neo Confucianist of the Southern Song Dynasty, who is the master of Neo Confucianism, is honored as "Zhu Zi".
Yiyin is famous. He was born in Songxian County, Luoyang City, Henan Province. In the early Shang Dynasty, he was a famous prime minister and politician. He assisted Shang Tang to destroy Xia Dynasty and establish Shang Dynasty. When he was the prime minister, he rectified the administration of officials and had insight into the people's situation, which made the economy more prosperous and the politics more clear in the early Shang Dynasty.
Zhougongdan Ji surname, Zhoushi, Mingdan, also known as zhougongdan, Shudan, Zhoudan, zhouwengong. Later generations called it "Yuansheng". Posthumous title "Wen". He once assisted King Wu of Zhou to destroy business and King Cheng of Zhou to govern the country. He formulated and perfected patriarchal clan system, enfeoffment and other systems, which further consolidated the slavery in the Western Zhou Dynasty.
Monetary economy is an economic form with money as the medium and market exchange as the direct purpose. The products in exchange are commodities. But the initial exchange was direct barter, without money as a medium. After the emergence of money, only the exchange of money as a medium is called monetary economy.
Shang Tang (? ~ 1588 BC), surnamed Zi and surnamed Lu, is commonly known as Shang Tang, also known as Wu Tang, Tian Yi, Cheng Tang and Cheng Tang. Oracle bone inscriptions are called Yi (pronounced "Tang", meaning "Tang" in oracle bone inscriptions), Da Yi and Tai Yi, also known as Gaozu Yi. The founder of Shang Dynasty, one of the ancient sage kings respected by Confucianism. During his reign, he carried out benevolent government, which made the early Shang Dynasty a great power.
The surname of Prince Zhou of Shang Dynasty was Shou or Shou De, and King Wu of Zhou called him "King Zhou". According to the dating project of Xia, Shang and Western Zhou dynasties, he lived from 1105 BC to 1046 BC. It is the last monarch of Shang Dynasty in China, and the posthumous title of Shang Dynasty is "Dixin". Later, he was defeated by King Wu of Zhou Dynasty in the battle of Muye and burned himself to death. Thus the Shang Dynasty perished.
Fiefdoms, also known as fiefdoms, fiefdoms and food fiefdoms, are the land managed by the feudal lords. In China, they are the system that began in the Zhou Dynasty. At that time, the emperor, princes and other monarchs granted or transferred the land to the lineage or meritorious people, and their land was called Shiyi.
