| After the Qing Dynasty entered the Shanhai Pass,the scale of its land tax collection was based on the Wanli period of the Ming Dynasty,and the figure of the central first-level land tax revenue remained stable for a long time.However,the land tax system in the Qing Dynasty adopted a composite collection structure of land tax in kind(paying tax on grain)+ currency tax(paying tax on silver).At this time,whether the nominal original doctrine is really reflected in the quota is actually a question that needs to be examined in depth.This paper analyzes the data of tax from the two dimensions of the scale of grain levy and the scale of silver levy,and preliminarily verifies the "original doctrine" of taxation.By introducing currency factors and using multiple sets of economic data from the Qing Dynasty,the tax was uniformly converted into land tax in kind,and the "original doctrine" of taxation was tested and analyzed.The research found that:(1)during the observation period,there were relatively obvious fluctuations and changes in the real estate value;(2)the base line was established according to the official exchange rate silver to copper coins of 1:1000 in the Qing Dynasty.In the early Qing Dynasty,silver was cheap and copper coins was expensive.Even aside from the increase of tax floating and plus,due to the deflation in the early Qing Dynasty,the real burden of the farmer still increased.On this basis,this paper also discusses the tax deficit in the Kangyong period of the Qing Dynasty.The study found that there is another possible explanation for the tax deficit in the early Qing Dynasty: that is,under the continuous deflation,the currency tax determined by the "original doctrine" has actually become an unbearable burden for households;at the same time,this paper also discusses the impact of the increase in the actual tax burden caused by deflation,which makes the farmer hide the amount of land reclaimed.Finally,it reveals the revenue and expenditure structure of the government’s "original doctrine" of land tax collection and the revenue and expenditure structure of the Ministry of Accounts’ "fixed income and expenditure",which endogenously determined the result of the deflation in the early Qing Dynasty and the increase of the people’s burden due to the outflow of silver after the middle of the Qing Dynasty.The research in this paper shows the impact of monetary factors on the actual tax burden of households under the "original doctrine" of the land tax in the early Qing Dynasty.It not only helps us to clarify whether the households in the early Qing Dynasty really got the benefits of "Light corvee and light tax",but also helps us to observe the fiscal practice in the early Qing Dynasty from a new perspective. |
