The reformation of chinas tax system,中国古代的赋税制度,The foreword,A long history of tax system . Constantly changing with the development of history The evolution of ancient Chinese tax system for you .,The Xia , Shang , Zhou period Tribute System(贡赋制),The system of enfeoffment (分封制) Pay the taxes through the tribute Land distribution, grain production, real tax, land rent and corvee（劳役）,The pre-Qin period Chu Shui Mu of Lu (鲁国初税亩),Description Background Content Effect,The pre-Qin period Chu Shui Mu of Lu (鲁国初税亩),Description : Lu Xuan Gong fifteen years (594 years BC ) during the Spring and autumn period . The start of the recognition of private land legalization .,The pre-Qin period Chu Shui Mu of Lu (鲁国初税亩),Background : The use of iron farm tools and cattle faming Pay the tax according the farms area . Adapted to and promote the new born feudal land ownership .,The pre-Qin period Chu Shui Mu of Lu (鲁国初税亩),Content : levied one out of ten of the harvest as taxes according to lands actual acreage .,The pre-Qin period Chu Shui Mu of Lu (鲁国初税亩),Effect : The enhancement of economic strength and national strength . Form the slave society to the feudal society . Chinese private land system,The Qin and Han Dynasties Household registration system(编户制度),The population registration registered the population , the peoples age , gender , land property and etc. Collect taxes and corvee according to land and population . Signified the form of the ancient Chinese complete tax Corvee System .,The WeiJin period The Kain System (租调制),enactmented by Cao Cao replace the poll tax(人头税) in Han dynasty a couple was levied some millet , silk and cloth,The Sui And Tang Dynasties The Zu-Yong-Diao System(租庸调制),Description : The Equally Dividing Field System Pay silk or cloth instead of the corvee , which was called “Yong” Tang Dynasty cancelled the age restriction . Evaluation Insured the farmers production time Ease the burden of taxation The governments tax revenue was also guaranteed,The Mid-Tang Dynasty the Two-Tax Law(两税法),Background Tang Dezong Yang Yan Levied according to the level of the property Effect The tax standard on population began to change The finance income of the government was increased , the burden of the farmers was reduced An important reform and progress of Chinese tax system in the feudal society,The north Song Dynasty Enlisted low and the Fang Tian tax low(募役法和方田均税法),Background: Song shenzong 1069 yearsAD Wang Anshi political reform National finance is nervous A serious land annexation in the middle of North Song Dynasty,Enlisted low the government have to collect money from the people who dont serve the corvee, including the landlord, bureaucrats, and then hire someone to serve the corvee. Reduce the burden of the peasants, and to ensure the farmers production time. The fang tian tax low The government measure the land again, delimit the level, according to how much land, better or worse charge taxes. To a certain extent ,inhibit the land annexation,The Ming DynastyA Whip Low(一条鞭法),Background Content Effect,The Ming DynastyA Whip Low(一条鞭法),Background 1581AD Cabinet Minister Zhang Juzheng of Ming Dynasty the farmer tax burden is overweight, class contradiction sharp and financial difficulties; The commodity economy development,The Ming DynastyA Whip Low(一条鞭法),Content The land tax , corvee combined, according the number of land to tax The government unified the tax, real tax shall be replaced by the small silver,The Ming DynastyA Whip Low(一条鞭法),Effect A very important reformation of chinas tax system Reduced the farmers burden adapt to the development of commodity economy Promote the growth of the seeds of capitalism Simplify the tax procedures,The Qing DynastyFarmland(摊丁入亩),Background introduction Content Effect,The Qing DynastyFarmland(摊丁入亩),Background Renamed land(更名田)：in 1669AD , emperour Kangxi divided the land of the kings of Ming Dynasty free to the farmers ,those land called “renamed land”,The Qing DynastyFarmland(摊丁入亩),Introduction 1712AD According to emperor Kangxi fifty years population numbers as collection tax fixed number, later“ breeding population, no increase in tax(滋生人丁，永不加赋) 1723AD The emperor Yong Zheng declared to implement farmland,The Qing DynastyFarmland(摊丁入亩),Content The poll tax was assessed in land tax Government unified to collect the Di-ding silver Effect beneficial to the development of the commodity economy The poll tax that existed thousands of years in chinas history was abolished,The characteristics of the reformation of Chinas tax system,The standard of taxation: mainly by population changed into by land the mark is “Two-Tax Low” The taxing time: by uncertain time developed to by certain time the mark is “Two-Tax Low” The tax types: Became less and less the mark is “a whip low” The tax form: real tax became currency tax the mark is “a whip low”,thanks for attention!,