Development of the Commodity Economy of the Qing Dynasty——from the Perspective of the Livestock Taxes and Levies
The livestock taxes in the Qing Dynasty was relatively stable and could be collected according to the prescribed tax rates and tax amount before the Taiping Rebellion.During the reign of Guangxu,Fengtian,Liaoyang city tried out Extensive Checking and Collection System(Haicha Cuishou)to ensure the collection of livestock taxes,yet due to the low total amount of livestock taxes in the city concerned,as well as the high cost of collection,the trail implementation of the System was abandoned and it was not carried out in other areas either.During the Taiping Rebellion,under the influence of war,the amount of livestock taxes was dramatically reduced and once suspended and not resumed until the end of the Qing Dynasty when many provinces increased the collection amount.The collection of livestock taxes at this stage was volatile.Under the financial pressure of the Late Qing Reforms,all provinces began to impose livestock levies,which promoted the total amount of livestock taxes.Throughout the Qing Dynasty,the collection of livestock taxes presented a rising trend.The trade of livestock not only increased tax revenue,but also reflected the development of commodity economy,which accordingly,also promoted the trade of livestock and the collection of livestock taxes.
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