Tax Off The Circulation Of Commodities

With the study of the history of regional economy and circulation of commodities being in the ascendant, achievements in research are in the ceaseless emergence in sphere of learning in recent years. But all achievements in research before, were only in accordance with the descriptive historical documents, in stead of relative accurate quantity of circulation of commodities, and in result, different scholars draw many entirely different conclusions to the same regional economy. The achievements in research in this article are conclude mainly by making full use of all the data about the tax archival statistics for collection of the customs, which stored in the First History Archives Establishment in China, and make use of the supply-demand theory, empirical analysis and Econometric Analysis ,take the relation between and regional economy ,also between customs house and circulation of commodities, to explore the development of customs house in the market and among the country's status and its function.Overall, the establishment and development of the Qing Dynasty customs house, were an objective reflection of a nationwide long-distance circulation of commodities and levels of development of regional economic prosperity. customs house, as a institution of levy on Circulation tax on long-distance circulation of commodities , also consistent with the economic development pattern of the nation. As Jiangsu a example, establishment and distribution of Jiangsu customs house can be seen as representative and epitome of the distribution of the national in the Qing Dynasty,The main contents of this paper are as follows:First, this part mainly introduce the environment of the development Jiangsu Customs house in eighteenth-century, including the geographical background of Jiangsu province in Qing Dynasty, as well as evolution of administrative regionalization of Jiangsu province, and briefly introduce Jiangsu economic geography at the early Qing Dynasty.Second, this part introduce the settings of Jiangsu customs house, as well as the distribution of ports, it was to discuss the relationship between trade route and distribution of the ports ,consider that the set-up and abandoned of ports not casually but change with the trade route.Three, this part attempts to look into the tendency of customs house development, through statistical analysis. this period of time only fifty year in Qianlong Dynasty due to restrict of datum. It was consider that the development peak of customs house in Jiangsu province was 20-40 years at Qianlong period through the analyse of the change of each customs house revenue, but it showed different trends of development of each customs house, Huaian kuan and Yangzhou kuan along the canal begain to decline at the forties, the Hushuguan and Longjiang Xixin kuan which took the Yangtze River as the main sources of duty revenue, began to decline at the end of Qianlong Dynasty; Jiang Customs has been very stable slow growth. This pattern was similar but also different with pattern of the development of national customs house, the biggest difference is the slow development of Jiang Customs, it is just a domestic port in the early Qing Dynasty, a number of factors restrict the development of Jiang Customs.Fourth, it will analyze an analysis main source of merchandise and its destination of all customs house in this chapter, analyze the customs house merchandise structure and the proportion of composition through the limited information, It was formed a trade pattern of "drygoods-bean", "drygoods-rice", taking Jiangnan as a economic center, with the output of silk, cloth from Jiangnan, and input of food, timber, cotton such as means of production and subsistence. It is estimated to quantify the economic trade between regions by estimate the principal amount of the goods through revenue datum.Fifth, it is a short-time analysis to discuss relationship between disasters and customs house revenue. First of all, it must to make clear the area of main sources of tax revenue and consumption in order to make sure of the influence of various areas of disasters on the socio-economic, traffic conditions, thus affect the circulation of commodities and customs house revenue, make use of statistical data to analyze disaster changes trends of correlative regional, to calculate The growth rate of revenue in order to analyze the influence of the disasters on the customs house revenue. At the end, it is consider customs house, such as Huaian kuan, which locate in revenue source region ,customs house revenue determine by the supply, while the cunstom house ,such as Hushu kuan locate in demand areas , the revenue determined by the demand. as well as the response to natural disasters is not the same .Six, the emphasis on the role of nation factors in customs house, first, Customs house food tax-free policy is a try of intervention in Economic activity in the Qing Dynasty government, mainly to resolve the problem of rising grain prices. There are two forms of tax-free, is a temporary duty-free, as well as a long-term tax-free. However, due to rising grain prices is a discrepancy between supply and demand caused by natural disasters in the short term, also food prices are on the rise in a long-term, production costs are both rising, this is not the tax-free policy can resolve. The government use tax-free in the circulation link to resolve the rising of cost in production link, it is a improper understanding, eventually led to the ultimate abolition of tax-free policy. Second, Grain Transport and Customs House are both important economic institutions of early Qing Dynasty. Grain Transport concerns survival lifeline of the court, have an important status; customs revenues is one of important finance origin in Qing Dynasty. The two are both dependent on convenient traffic, embodied in the canal to the north of Yangtze River. Grain Transport has three aspects influence on Customs House, firstly, the dispute between Grain Transport and Customs House, maintenance start of Grain Transport; secondly, compensate people who transport grain for t'u-i tax-free; thirdly, regulate rivers and watercourse, guarantee Grain Transport normally function. The influence of Grain Transport has negative side, as well as positive. The start of those measures are maintain the profit of Grain Transport from view of the government, have a definite impact on the customs revenues. However, a number of objective results are brought forth by these measures , such as bring a large number of goods and smooth river, are in favor of the customs revenue. But, as a whole, the loss of Customs House is greater than the benefit.