Evolution of the Stove Tax System in Qing Dynasty's Changlu Salt Field and the Actualities of Stove Tax Collection
In the Qing Dynasty,the stove tax system in Changlu Salt Field experienced the evolution from mainly salt taxation to large-scale silver collection,and from taking the population as the levy unit to taking the land as the levy unit,which was closely related to the changes in economic activities caused by the easy frying of the production mode of Changlu Salt Field and the prosperity of the northern part of the salt field and the decline of the southern part,and also coincided with the changing trend of national tax monetization in the Qing Dynasty.According to the actual situation of stove tax collection,except for the sharp decrease in the amount of tax silver on salt stoves due to disasters and wars,the amount of tax silver on salt stoves was generally stable in normal years,and in extraordinary times,the government took measures such as exemption and deferred tax collection to help the stoves,thus ensuring the perennial stability of stove tax collection.
Changlu Salt Fieldstove tax collectionsilver collectionstove tax system