A Studay On Geifu In The Song Dynasty

Fuchu（复除） System originated from Shishe （施舍）System In the zhou Dynasty. No later than thePeriod of Zhanguo（战国）,Fuchu System appears.From the content, the Fuchu system includes not only thelord, but also includes taxes In the han Dynasty.This time not only the identity of the complex in addition,also appeared in the complex except for temporary.After the time of Wei and Jin Dynasties,Geifu（给复）and Cifu（赐复）are bestowed by the Emperor.They are still essentially Fuchu System.Methods to Fuchu Inthe Song Dynasty inherited the previous Dynasty.Compared with the previous generation, it is relativelywell.In the Song of the literature,Sometimes it only means exempt lord,but other times it only meansexempt taxes.Generally speaking, it refers to both dispense taxes also eliminates lord. Some special phrasessuch as Fuqizu（复其租）,Fqishui（复其税）,Fuqiyi（复其役）,Fushendingqian （复身丁�'�）and Fufuyi（复赋役）, We do not need to determine the content of its exemption.Under normal circumstances,theseexpressiones such as Fuqishen（复其身）,Fuqihu（复其户）and Fuqijia（复其家）are all refer to exemptinglord.Compared with Juanmian（蠲免）,Fuchu are mainly refers to the tax exemption.From the timeperspective,It refers to the future of the tax exemption.It does not include taxes already owedexemption.Song Dynasty has no specialized agency responsible for the management of fuchu.Undernormal circumstances, the Ministry of the central and local levels of government departments responsiblefor managing the lord of exempt items.Song Dynasty to the complex mode of operation has the followingthree:one was that an emperor or on behalf of the emperor gaved,in the second was that from the requestof government officials,last one was that some special tax exempt officials themselves can decide.Inaddition to the fuchu system of the Song Dynasty is still divided into the identity of the fuchu system and the temporary addition to the fuchu system.In addition to the identity of the fuchu system include thefollowing aspects:the officials,allegiance of the people from the enemy,the talented people,the people whohonored their parents, respect for teachers,production of special items for the country people,and so on.Inaddition to temporary fuchu system includes the following aspects:because of the war,activities emperorand his relatives,natural disasters,encouraged to cultivate the land and so on.And compared to the TangDynasty, Song Dynasty emperor relatives exempt lord has been greatly reduced.Song of students exemptfrom corvee taxes, exists only in the late Song Dynasty.Reform measures Xining period（熙宁时期） had asignificant impact on the fuchu system of identity. The Geifu System In the Song Dynasty is divided intotwo categories, one is the identity of the Geifu, temporary Geifu, and the other is.Compared with the TangDynasty,the identity of the Geifu In the Song Dynasty becomes unimportant.Juan and Fu, there has beenconsolidation trend In the Song Dynasty.During this period, a large number of Juanfu（蠲复） began toappear.Juanfu has become exempt from national taxes and corvee general term.Time distribution Geifu, theNorthern Song Dynasty than in the South Song Dynasty.It appeared in large numbers in the thirteenthcentury.Geifu reflects the emperor’s concern for the people In the Song Dynasty.It is also one of theemperor’s measures to deal with bad weather. Since the feudal rule of darkness, in fact, it does not alleviatethe burden of the people.But it is still a full-intentioned policy.