The Properties Tax In The Han-Wei And Six Dynasty Periods

From Western Han to the middle period of the Tang Dynasty, the status of properties tax in the national taxes system in the feudal society of China changes from a subordinate one to be a dominant one. The dissertation researches two process of the evolvement of properties tax in the Han-Wei and Six Dynasty Periods and the levy of properties tax in the Wei-Jin and Southern Dynasty Periods, analyzes the background and characteristics of properties tax in the period, and discusses the status and trait of the properties tax in the period with the view to the proportion of the Central finance and the Local finance .The dissertation holds that the emergence and the boom of properties tax in the Han-Wei and Six Properties Periods is related not only to the expansion of the private of agricultural proprietary , but also to the change of social status of the laborers. Besides, the dissertation argues that the properties tax in the Han-Wei and Six Dynasties Periods characterizes a epoch-making and local distinction, which is a root and a key reflection of the weaken Centralization during the Eastern Jin and Southern Dynasty Periods. In a word, the Han-Wei and Six Dynasty Periods is a vital time from which the taxes system of tradition China starts to form and evolve.