Relationships Of "Sharing Man Taxation Into Fields" With Qing Dynasty’s Finance And Population

As an ethnic minority, Manchu conquered the Central Plains and founded Qing Dynasty, the last feudal regime of China. The reform and establishment of taxes system is crucial for consolidating the regime. Therefore, the policy of "Sharing Man Taxation into Fields" was launched on the basis of taxes system of Ming Dynasty and the economic demand of itself. "Sharing Man Taxation into Fields", the taxes system carried out by Qing government, had drew a great influence on every social aspects of this country. This article gave a profound analysis on the social value of this system from aspects of the relationship of "Sharing Man Taxation into Fields" and the finance of Qing Dynasty, and the relationship of "Sharing Man Taxation into Fields" and the population of Qing Dynasty.It is to solve fiscal mess and increase financial revenue that Qing government put "Sharing Man Taxation into Fields" into force. But the financial surplus of Qing Dynasty is not that abundant as what people thought, even during 1661 to 1795, the period called "the golden years". Qing government took Ming Dynasty’s "single whip law" as its taxes policy before they adopted "Sharing Man Taxation into Fields". At that time, local governments still had some financial flexibility, but after that, while the financial retention rate remained almost the same as before, the flexibility were sharply less. This caused local governments, even including the capital of the country, Shuntianfu, had to faced with strains in finance. In this context, the so called "incomplete final system" came into exist making "reducing corvee and taxes" an empty talk, corrupt officials prevail, and finally, deficit increase day by day.According to historical statistics, the population of Qing Dynasty boomed after "Sharing Man Taxation into Fields adopted". This gave rise to the conclusion that "Sharing Man Taxation into Fields" is the main reason for the population growth in Qing Dynasty. But by the comparison of the population rates of north and south China, and measures taken by the government, a conclusion can be drawn that "Sharing Man Taxation into Fields" was not the main reason but a trigger for Qing’s population boom. Though the system was not necessarily related with population growth, it played an important role in the society—by adopt this system, Qing government figured out a relatively accurate number of the population. And that was significant to solve social problems.