The Original Quota and Actual Burden:Land Tax in the Early Qing Dynasty
The"original quota"of land tax in the early Qing Dynasty is a issue worthy of attention.It not only involves the Mu(unit of measurement for land area)system,conversion of Mu,and tax rate as the basis for taxation,but is also directly related to the"Wanli Rules"inherited from the early Qing Dynasty.The land tax collection standards inherited from the early Qing Dynasty were established in the 48th year of Wanli reign.However,in the process of monetization of land tax collection,the silver-to-copper money conversion rate set at the beginning of the Qing Dynasty was too high,increasing the people's burden and being one of the important reasons why the quota of land tax in the early Qing Dynasty was higher than that of the Wanli period of Ming Dynasty.At the same time,the conversion of silver and copper coins in the process of collecting land tax affects the actual interests of taxpayers and local governments.Sharing man taxation into fields has achieved the overall integration of"land and population".The standard of the person tax payment and whether the person tax was combined with the land tax or not were equally complicated.In addition to the original quota of land tax,the pre-collection,additional collection,and differential payment of silver also reflect the actual heavy burden on taxpayers and debtors.
land taxoriginal quotasharing man taxation into the landtax burdenearly Qing Dynasty
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