The Tax Forms And Their Changes In The Ming Dynasty

The taxation system in the early Ming Dynasty inherited the two tax laws of the Tang and Song dynasties.Zhang Juzheng's "one whip law" reform was the demarcation point of the Ming Dynasty's tax system,and its far-reaching impact also had a certain impact on the Qing Dynasty's tax law system.The actual development status of the two systems,the follow-up effects,and the positive or negative effects.The study of the tax law system is a reflection of the political system of the Ming Dynasty and the social economy,and provides a reference for the reform of China's current social system.Since the establishment of the Chinese feudal society's government agencies has formed a certain system since the Tang Dynasty,most of the government agencies of the Ming Dynasty are similar to those of the previous North Korea.And spending these similar measures to the previous.However,the Ming Dynasty's finances also formed their own characteristics.The Ming Dynasty's imperial power was more concentrated,and land became a major factor affecting national income.The financial distribution relationship between the central and local governments in the Ming Dynasty is mainly reflected in the ratio of departure and retention.The central fiscal revenue,namely "delivery," is mainly used for royal expenses,the expenditure of officials in Beijing,and the daily expenses of government agencies.It is mainly used for local army food distribution,local government officials,Zong Fanlu,and disaster relief.The basic principle of the distribution of shipments and deposits is to meet the central government's financial needs first.Therefore,most of the fiscal revenue is allocated to the central government,and only a small part is distributed to local governments at all levels.Under the guidance of this principle,it is conceivable that the interests of local governments will be compressed as much as possible to satisfy the central government.The economic development of local society is also greatly affected because its financial status is ignored,and financial problems are endless.In the early Ming Dynasty,there was a tax structure in which both physical tax and labor tax coexisted.As in Chinese dynasties,the economy of the Ming Dynasty was still dominated by agriculture.Tianfu income occupied a large part of the country's tax revenue.Because it followed the tax law system of the Tang Dynasty,the two tax laws were implemented in the early Ming Dynasty.After the reform of Zhang Juzheng's tax law in the middle and late periods,it became a whip law,gradually combining taxation and labor.The Ming Dynasty had undergone several tax law reforms before Wanli,and also adopted reform measures such as establishing regulations and clearing land,but most of these reforms did not achieve good results due to the interference of the landlord class.After Zhang Juzheng became the first assistant of the Cabinet,Vigorously promote the "one whip law",its content is relatively simple and clear,divided into four points,the first is to combine the various forms of taxation in the past,whether it is levy or service,or miscellaneous taxes are consolidated into one,making the tax It is complicated and easy to collect;secondly,it will no longer adopt the method of commissioning according to D,and it will be changed to land or Ding;it will abolish force service again,and convert all the taxes after the reunification into silver money.The whole process of taxation is returned to the government,no matter whether it is fortune removal or collection,it is no longer handled by the people themselves.After Zhang Juzheng's "one whip law" was introduced nationwide,China's currency tax gradually developed and replaced the physical tax.This trend is the same as the world trend.The vigorous development of silver economy has also laid a prerequisite for the smooth implementation of China's social currency tax.For China,replacing currency tax with currency tax and levying silver for taxation is a revolution that never happened before the Ming Dynasty,and has far-reaching effects.The purpose of Zhang Juzheng's reform was to stabilize the feudal rule of the Ming Dynasty,but shortly after his death,the reform results were lost.This was also an incomplete reform.The main reasons were: First,the principle of �tax legalism� was not followed and the policy was specific There are no legal provisions in the measure,and the reform results will be lost after death.Second,the relationship between fiscal and taxation distribution between the central and local governments will be ignored.