Taxes And Comparative Study Of Liao And Jin Period

Taxes and social system is an important ancient Chinese state system, whose basic function is to get revenue for the survival and functioning economy. Taxes and social system of ancient China as early as the "three generations" period, which came into being with the establishment of the country, from the Han to the Ming and Qing dynasties, from the "rent-yung," "The two taxes", "a whip" to "share Ding Ru Mu ", spawned and Rebellion liturgical collection of double standards by the evolution of a single Rebellion. Overall, the Taxes and social system experienced labor re-assigned to the liturgical both light, and then served light re-assigned, the last lord, and the process of being classified as land tax, Taxes and the structure of the system to the monorail from the track turn into.On the basis of experience, Jin liturgical system in succession and policies of the previous generation has its own characteristics. This is because these two dynasties, and by the Khitan ethnic minority in northern Jurchen established the two, the political, economic and military systems have their similarities. Thus, the two dynasties of Taxes and the same or similar system has its own place. However, due to the economic base of the two antecedent conditions, there are many different, in particular, Jurchen Central Plains, its economic base by the family of slavery evolved into the feudal economic system, Endowment system also must have a gradual change process, so there are the two liturgical systems and many differences. For now, scholars have been made on some of the Liao, Jin liturgical treatise, but they are payments to the Liao dynasty in the liturgical, or discusses the system, did not compare the two together, study their differences and the same .In view of this, this essay will take lots of historical facts, basing on the liturgical system of Liao and Jin dynasties comparative study, expected by the differences between the two, with a comparative analysis, a more in-depth study of our Jin's political, economic, and military change, providing new angle.This article consists of four parts of the Liao and Jin dynasties Taxes and system described. The first part describes the system of Jin and economic forms and liturgical formation. The second part describes the comparison Jin tax system, mainly to compare from six aspects: tax types, the collection of basis, taxed, the amount and quantity of time and tax relief for tax reasons and efforts. The third part describes the system of compulsory labor compared Jin, from the type of requisition based methods, objects, dynamics, causes and intensity of immunity other five points were discussed. The fourth part focused on the liturgical system of the social impact of the Liao, Jin, both positive and negative effects as well as the impact of later dynasties.