The Tax Authorities In The Song Dynasty From The Perspective Of Centralization And Decentralization

Song Dynasty is period of prosperity and development of economy in our country, at the same time, this is also a period of continuous war. From the setting of the tax authorities in the Song Dynasty, we can understand the characteristics of the times in the Song Dynasty. In this paper, from the perspective of centralization and decentralization of the tax authorities in the song dynasty, to study the setting of the tax authorities of the Song Dynasty in this period, and also to explore the relationship between the reflected from the central and local government. To further explore the influence of centralization and decentralization of national political economy in Song Dynasty.This thesis is divided into three chapters:The first chapter discusses the Song Dynasty centralization thought influenced the setting of tax affairs organization。In the central government, with the yuanfeng offical reform as the dividing line, to discuss the changes of central tax institutions;In the local，I consider the tax agency as a whole,to discuss the local tax authorities play an important role in the process of local financial centralized to the central play. Therefore, The outstanding performance of the central government is the local power concentrated in the central. The final concentration of power into the hands of the emperor.The second chapter starts from the idea of separation of powers, discussed in this ideology, from central to local, state and county government is how to set up the tax authorities so as to achieve the purpose of separation of powers. We can learn from the Song Dynasty, the thought of separation of powers is to serve the centralization thought, the ultimate aim of centralization in the central is the concentration of power in the hands of the emperor.The third chapter on the basis of the previous two chapters, in the view of centralization and decentralization, discusses the advantages and disadvantages of the tax agency set,.centralization and decentralization reflects the two sides of things, either centralization or decentralization, not only has the advantage of simple or absolute disadvantage. Set the tax authorities under the idea of centralization and decentralization, we certainly worth the tax to the central power, put an end to the economic foundation of the local regimes, co-ordinate arrangements for the financial work, to ensure the stability of the country, and provide a guarantee for military spending. But we should also see the idea of making local property rights greatly reduced, reduce the subjective initiative of the local government.The local government can not give strong support to the central, to a certain extent aggravated the crisis of the central government, while increasing revenue also increased the burden on the people.