Discussion On The Bamboo-wood Taxed System Of Ming Dynasty

For a variety of reasons, the Ming dynasty at present for the collection of academic study of bamboo-wood taxed basic stagnant. The author thinks that, the reason will appear this kind of circumstance, largely due to the lack of and its income literature too low. And ignore the consequences of log is one of smoke points to make it impossible for us to by the Industrial-Construction ministry responsible tax overall, macro, thus cannot grasp of Ming financial income in accurate comb.The Ming dynasty of bamboo-wood levy imposed since the Zhou dynasty tariffs origin, intermediate experienced several evolution, and ultimately become a kind of perfect, institutionalization taxation system. However, the Yuan dynasty, because of the smoke points before too long, time span is not the author within the research category. In this paper, the author of Ming`s bamboo-wood needs the establishment, the duties levied smoke points system and way to comb, in Ming dynasty from system to the bamboo-wood taxed for interpretation.Read relevant literature, the author found in Ming dynasty, the Ming dynasty set up everywhere not only in taxes on revenue different way, and even in the same tax bureau, the same materials must also be considered taxes of material origin, quality, and other factors. So, bamboo-wood taxed of Ming overall discussed is difficult. Therefore, the author will select one of several typical tax research in Ming dynasty, bamboo- wood to tax levied on the way, that in Ming dynasty, and business tax collection for research. The system in accordance with specified Zhu Yuanzhang, Ming dynasty business tax rates by about 30%, apparently too low, it belongs to levy is incomprehensible. The author in this paper will focuses on analyzing the reasons of this phenomenon and caused the consequences. However, merely to bamboo-wood taxed as an example to illustrate the Ming dynasty business tax collection appear too narrow, the evidence with the Treasury will be linked to the business tax jurisdiction to tariffs for case study.By the bamboo- wood taxed into a collection silver and the impact of the phenomenon is concerned. The material into a silver imposed after a series of changes brought the rulers, such as: how to ensure that the material supply; Businessmen class what change happened? These are the part of the concern.Anyhow, bamboo-wood taxed in Ming dynasty is important as a tax system, due to economic, long period of time being ignored, there are many problems to people to solve.