On The Commercial Tax Of The Checkpoint Beixin In The Ming And Qing Dynasties In 1450～1864

The researches on checkpoint are always the hot point of the academic.Lots of outstanding researches have been made.However,many of them focused on talking about the set of checkpoint generally which were lacking of researches on one checkpoint or tax collection.The checkpoint Beixin was set as a staff to collect business tax in Hangzhou during Ming and Qing Dynasty.It played a crucial role in country finance in Ming and Qing Dynasty.As a result,the research on the content of the checkpoint Beixin is helpful for our learning of the development of business in Hangzhou,moreover,it can be a important issue for social-economy history.This paper put the most importance on business tax of the checkpoint Beixin in Ming and Qing Dynasty,on the base of official books and local history materials,I can study the situation of the collection of business tax in Beixin,the main contents are some information about the set and management of Beixin,the history of collecting business tax at the same time,the law,the way and the number of tax-collection and so on.This paper sorted out the development and the evolution in different periods during this time,and tried to find out the reasons.It can show the situation of business economy in Hangzhou and its areas nearby in Ming and Qing Dynasty.It can not only provide information about trade customs system,but also give us much experience for some reformations in tax system.First of all,this paper sorted out the establishment and management of the checkpoint Beixin,mainly about the setting,administration,staffs as well as the reason of collecting business tax at the same time.The checkpoint was firstly set up in 1450,and closed in 1864。It used to be a significant tax institution in Ming and Qing government.It consists of gate,affair,bridge,door and so on,it also employed some people for the collection and the check to support the checkpoint running.Secondly,this paper analysis the basis of business tax collection in different periods during this time which is mainly about the law.By comparing the types of merchandize and content of the law,it can tell the situation of the business development of Beixin in Hangzhou area.Lastly,this paper talked about different tax collection in different periods intensively,including the way and the number which can tell some disadvantages of cheating and blackmail during the collection.In a word,the checkpoint Beixin was very important in business tax-collection in Ming and Qing Dynasty.The number of its tax was also a great percentage in country finance,at the same time it can tell us the development of business in Hangzhou areas.