The economy of the Song Dynasty was highly developed, and various tax systems were relatively perfect.
There is also Wang Anshi's change of law to make it stronger, if it is implemented well, the Northern Song Dynasty will have a large wave of revenue.
First of all, the square field system can find out the fields hidden by the family, and it can be distributed to the landless people, but this is digging the corners of the family.
The green seedling law directly helps farmers to survive the grain disaster safely, and the harvest in the second year is good to return to the first place, so as to avoid illegal landlords embezzling the land, resulting in landless and hidden households.
This article briefly takes stock of the tax system of the Song Dynasty, and if you like it, you can collect it first and then look at it.
1. Two tax laws (early Song Dynasty).
At the beginning of the Song Dynasty, it still inherited the Tang Dynasty's two tax laws and levied two taxes. However, in practice, there are additional taxes under various names, as well as various miscellaneous taxes, and the burden is very heavy.
Commercial Tax: The Commercial Tax Code was promulgated in the early Song Dynasty, and the burden of commercial tax was relatively light. The scope of taxable goods has been expanded, and salt, tea, wine, vinegar, rock and incense, etc., need to be purchased and sold by merchants under the control of **.
Salt tax: Merchants pay money to ** to receive salt coupons, and buy salt for sale with coupons. The salt tax is the main revenue of the state treasury. In the third year of the Emperor's reign, the salt tax revenue was 2.21 million. In the second year of Qingli, 6.47 million yuan, which is 8/10 of the border fee.
Overseas Merchant Tax:
Taxes are levied on the merchant ships that go to sea** and the merchant ships from overseas countries who come to China**.
Land and housing tax (called "tooth deed money" in the Southern Song Dynasty):
Private land and housing transactions need to use deed paper printed by the government. Otherwise, the deed tax was fined, and in the Southern Song Dynasty, half of the property bought and sold was rewarded to the informant and half was not paid to the official.
Tax (Population Tax):
It was one of the main financial revenues of the Southern Song Dynasty. The heavy duty caused a burden on the people, and Wang Anshi's reform of the law was carried out from time to time.
2. Fangtian Average Tax Law (Medium-term).
Wang Anshi carried out a reform to solve the shortcomings accumulated since the founding of the Northern Song Dynasty.
Fangtian: The land measurement is held in September every year, and it is rated as the fifth grade according to the fertility of the soil.
Average tax: Based on the results of the measurement of "Fangtian", the tax number is formulated. Impact: After the implementation of the Fangtian Average Tax Law, a large amount of concealed land was requested, which increased the income. Some peasants were exempted from paying taxes and benefited.
Third, the method of equal loss
As early as the Western Han Dynasty Sanghong sheep trial, in the present-day Zhejiang and other places set up a shipping envoy, responsible for supervising the transportation of materials supplied to all over the country. Save labor costs and reduce the burden on the people.
Fourth, the seedling method
It is stipulated that all households in the prefecture and county shall take out a part of the money or grain and use it to lend to the peasants at low interest rates before the summer and autumn harvests each year to help them get through the difficulties, and after the summer and autumn harvests, the peasants will repay the grain money in proportion.
5. Farmland Water Conservancy Law
It is stipulated that the construction of water conservancy projects in various localities, as long as it cannot be built by relying on the people's strength, the insufficient part can be loaned to the first and the interest rate is one, if a state and a county are not competent, they can be jointly responsible for a number of states and counties.
Sixth, the city of law
* Invest 1 million yuan, set up a "city easy service" in Kaifeng, purchase unsalable goods from traders at a low price, and sell them when the market is out of stock.
At the same time, loans are issued to vendors, with property as collateral, and more than five people guarantee each other, and pay two cents of interest every year, so that they can exchange information and stabilize prices.