Analysis on the Collection of Lijin in Henan Province in Late Qing Dynasty
The"Lijin"system was founded in the third year of the Xianfeng reign(1853)as a temporary tax policy aimed at sup-pressing the Taiping Rebellion and rescuing the financial crisis.Taking the quantity,price,or revenue of goods as the sampling crite-ria,and merchants as the sampling objects,the sampling rate is often one hundred to one,so it is called"Lijin"."Lijin"is an impor-tant system that cannot be bypassed in the history of modern Chinese finance and holds a pivotal position.The current academic re-search on"Lijin"is mostly focused on regions such as Jiangsu,Zhejiang,and the two lakes,while for inland areas,there are very few.Based on this,this article will use existing research results as the basis to roughly outline the collection time,collection institutions,tax types,tax rates,and revenue of Henan"Lijin",as well as its position in Henan's finance,in order to explore the overall situation of Henan"Lijin".
LijinTake one out of a hundred valuesHenanFinanceTransformationMove down
万方数据
维普
