Jiaoqian referred to the official expense of land and water transportation in the Tang dynasty,of which Jiaoqian of taxes was the core content.In the pre-Tang period,J iaoqian of taxes was borne by the people,the officials levied Jiaoqian of Zu-Yong-Diao(租庸调)on tax-paying households.Jiaoqian was levied according to Ding(丁),differentiated by the rank of household.It had different folding forms such as corn,cloth,silk,hemp etc.In the late Tang dynasty,Jiaoqian of Two-tax and other taxes were nominally borne by the government,but in practice there were many ways to pay for them.Jiaoqian for land and water transportation varied in different periods and regions,and the collecting and payment forms of Jiaoqian in normal prefectures and Jimi(羁縻)prefectures were also different.In order to save Jiaoqian and alleviate the burden on the government and the people,the official government had implemented financial measures such as tax deduction,adjustment of shipping,buying up-selling grain,and combating corruption of Jiaoqian,and the Jiaoqian reform proposed by some officials had some effect.The reform initiatives put forward by the Tang government to cope with the problem of Jiaoqian were inherited by the later reforms on water transportation and had an important influence on the governance of ancient dynasties.
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