Study On Taxation Of Changzhou Prefecture During The Reign Of Emperor Shunkang

As the last unified feudal dynasty in Chinese history,the tax system of the qing dynasty contains the achievements of the successive dynasties’ financial system inherited from the reform.As one of the richest regions in the early qing dynasty,the establishment and operation of the tax system in changzhou,jiangsu province,reflects many aspects of the national financial system.The war and social unrest in the late Ming and early qing dynasties led to the sharp decrease of population in changzhou and the abandonment of large areas of land.At the beginning of the entry of the customs,the qing government issued a series of administrative decrees of recruiting people and reclaiming land,and under the guidance of the state government,taxation and taxation,as well as taxation and taxation.Under this circumstance,the new reclamation of wasteland in changzhou government brought the wasteland back,and the officials of the state and county were forced to make false reports and breed a series of social problems such as corruption of officials.During the reign of shunkang,the tax collection system of each province,state and county was established on the basis of the household registration system.Therefore,the adjustment of the tax system of the qing dynasty and the specific content of related social problems were reflected in the reform of the local government’s taxation system.During the reign of shunkang,changzhou government,while inheriting the system of lijia,combined lijia’s taxation and local social order to realize the transition from the general law to the system of lijia.However,the system of taxation and collection under the central government of the qing dynasty did not leave the money to the states and counties.Therefore,the reform of the local government in changzhou failed to realize the adjustment of "adjusting measures to local conditions",and also failed to adapt to the complex financial and social situation of the state and county.The tax collection of the qing dynasty and the personal interests of the common people were always an irreconcilable contradiction.In order to achieve the stability of state power and the control of financial functions,the collection of financial taxes in the qing dynasty first had to meet the needs of the central fiscal expenditure,and the remaining share of the local government was limited.Influenced by the long war,although the qing government emphasized the collection of taxes in the shunkang period,it was difficult to implement.After the riot in San Francisco was pacified,the proportion of tax initial deposit was still seriously out of balance,which can be confirmed by the data of fiscal revenue and expenditure of changzhou government.Due to the excessive transport of money and grain,the local government had little disposable power,so it was forced to cut the salaries of local officials and eliminate the government officials.Affected by the lack of funds,the local officials illegally sought for new ways of income,which gave rise to the corruption of officials.