The tax mu is to tax the land according to the number of acres of land, and the specific method is: "The law of public land is full of one; now it is the rest of the mu, and one out of ten is taken out of ten." "One-tenth of the harvest is levied as a tax on public land, and one-tenth of the harvest is also levied as a tax on land other than public land and private land according to the actual number of acres.

This practice of collecting taxes in kind according to the actual number of acres of cultivated land is the same

"Huan Management Reform".

"Junda Division",

There are great similarities in the "phase and ground decay signs", but there are also certain differences.

After the "Huan Management Reform".

"Junda Division" with

The policy of "declining land and levy" is still based on the state-owned land, and the implementation of the initial tax on acres in the country is tantamount to recognizing the private ownership of land.

The premise of the collection of agricultural taxes after the reform of Huanguan is that peasant households rent land belonging to the state, and the tax is still collected

The nature of "land rent", while the initial tax per mu is a tax levied on the landowner by virtue of the political power of the state on the premise of recognizing the private ownership of land.

That is, the initial tax per mu is closer to the modern tax.

Later dynasties often had no chance of resurrection due to financial collapse until they were declared extinct.

And the factors for this fiscal collapse are numerous. The Qin Dynasty can be regarded as one of the great unified dynasties established by the Han people, and there is a certain relationship in this regard that led to its demise.

To a large extent, the financial collapse of the Qin Empire was already evident during the period of the First Emperor's conscription and heavy military service. In addition, because there were still considerable unstable factors in the newly occupied areas, the financial problems of the Qin Empire after the Chen Sheng and Wu Guang uprisings became more and more obvious.

This situation can also be regarded as a vicious circle, because of the rebellion in the newly occupied areas and the gradual weakening of control, the Qin Empire had to increase taxes in some relatively stable areas, such as Sanchuan County, Qi State, and other cities loyal to the Qin Empire.

This situation can also be said to be one of the main prerequisites for the rapid loss of popular support in these areas and the rapid capture of the nobles of the six Kwantung countries.

What is obvious is that the foundation of civil affairs has been shaken, and it has also laid the groundwork for successive military defeats.

In terms of the efficiency of the Qin Empire in the early stage of counterinsurgency, except for some core areas of the Six Kwantung Kingdoms or rebel places far away from the warring areas of the Qin State, even Chen Sheng and Wu Guang, who were the "leaders", were quickly destroyed after a decisive defeat, and it can be said that the Qin army had done its best in this regard.

However, before the recovery of some regions or the restoration of personnel arrangements, the Qin Empire's finances were largely unable to support a large-scale military establishment. This is also the key to the rebellion of Qin officers and soldiers in some places.

......

The financial system of the Qin Empire was largely based on the Tianfu system:

In later generations, there are few historical records about Qin's tax system. The Qin Jane unearthed by Yunmeng does not have much to do with Qin's tax system, and it is quite difficult to understand. The tax items and tax rates of the Qin State and the Qin Dynasty are described separately. The land rent and the surcharge on the acre of land are taxes that are the basis for taxation.

When the vassal states of the Central Plains during the Spring and Autumn Period and the Warring States Period successively implemented the collection of land taxes according to the amount of private land, such as the "initial tax per mu" or field endowment in the fifteenth year of Lu Xuangong, such as the "use of land endowment" in the twelfth year of Lu Xianggong, the Qin State in the remote west, although the feudal production relations appeared late, but also gradually appeared the private land system, so to the seventh year of Qin Jiangong, the "initial rent" system was also implemented. This was the beginning of the Qin state-owned system of taxation per acre. At this time, it is impossible to determine whether there is a name for "field rent".

The tax mu is to tax the land according to the number of acres of land, and the specific method is: "The law of public land is full of one; now it is the rest of the mu, and one out of ten is taken out of ten." "One-tenth of the harvest is levied as a tax on public land, and one-tenth of the harvest is also levied as a tax on land other than public land and private land according to the actual number of acres. This practice of collecting taxes in kind according to the actual number of acres of cultivated land has great similarities with the "equalization of land division" and "land decay levy" in the "Huanguan reform", but there are also certain differences. After the "Huanguan reform", the policies of "equalizing the land and dividing the force" and "relocating the land to decay" were still based on the state-owned land, and the implementation of the tax per mu at the beginning of the Lu State was tantamount to recognizing the private ownership of land. The premise of the collection of agricultural taxes after the reform is that peasant households lease land belonging to the state, and the tax is still in the nature of "land rent"; while the initial tax per mu is a tax levied on landowners by virtue of the political power of the state on the premise of recognizing the private ownership of land. That is, the initial tax per mu is closer to the modern tax.

However, by the time of the Shang Dynasty reform, there was indeed a name for "field rent", so when Dong Zhongshu recounted the system of Shang Marting, it was already "field rent and oral endowment".

The brief article mentioning "rent" in Yunmeng Qin Jian is only one in the "Legal Q&A". The brief article mentions that in order to determine whether the "Ministry of Zuo" is "hiding the people's land", it is necessary to distinguish between "renting the people" and "not renting". Therefore, it is difficult to judge whether the "rent" here is the "rent" of collecting land rent or the "rent" of leasing land. However, the "Cang Law" has the provision of "entering the grain, cutting and drafting, the track is the register, and the internal history", and there is also the law of "entering the grain warehouse, ten thousand stones are accumulated", which shows that there is indeed expropriated grain in the official warehouse. In addition to a part of the grain from these official warehouses, which comes from the land rent paid by the expatriated people, it inevitably includes the land rent from the "rented grain".

This shows that Qin's land rent system is also indirectly reflected in Qin Jian, and it is known that it is a tax in kind, but the tax rate and collection method are not very clear. In the period of Qin Shi Huang and the Second Emperor, there was a situation of "receiving half of the Tai endowment".

The "endowment" here should refer to the land rent rather than the oral endowment, because only the collection of the field rent has the proportion of "Thai half" calculated according to the yield per acre, and other taxes do not matter "Thai half". If this is the case, there will be a gradual increase in the land rent tax rate in Qin. Additional tax per acre, Qin has a tax on the subject of a manuscript. In the "Historical Records", there is only one place that mentions the system of the collection of manuscript tax in the Qin Dynasty.

This is what is contained in the "Qin Shi Huang Benji": during the second Qin Dynasty, because Xianyang "there were many dogs, horses, birds and beasts as fooders, and the degree was insufficient", it was "lowered the county and county to transfer the draft of the soybean and corn to fill the food". If there is no collection of taxes in the counties, the transfer cannot be carried out. In addition, "Huainanzi Commentary" cloud: "Qin Shi. . . Sending a slash, entering the draft. Gao Lu said: "The tax on the entry and manuscript is for the state." This confirms that Qin has a tax on manuscripts. However, the tax rate and collection method of the manuscript tax are not understood.

Yunmeng's unearthed Qin Jian's relevant texts not only further prove that the collection of Qin Youshu and manuscript tax began after the Shang Dynasty changed the law, but also its collection method and tax rate can be found approximately.

The above-cited "Cang Law" has the provisions of "entering the grain, cutting and drafting, taking the nationality as the register, and going to the internal history", and the "Tian Law" also has the laws such as "He, Shu, Draft, Removing Wood, Recommending, and Going to the Shishu County Court", which shows that in the granary of the government, there are situations of grain and manuscript at the same time, which has long existed, so the collection of the tax on the grain and manuscript has existed as early as after the Shang Dynasty changed the law.

The "Law of Fields" also stipulates: "If you enter the land and draft, you will not be reclaimed or reclaimed according to the number of fields you receive, and you will be put into three stones and two stones." It is subject to both the yellow and the above. Input, draft, loss degree, can also. This means that the tax rate is three stone and two stone per hectare of land, and the method of taxation is that all leaves and hay that can be used as fodder can be taxed and transported by the taxpayer to the government for weighing.

......

And the oral endowment was also an important source of tax revenue for the Qin Empire:

Koufu, also known as kouqian, that is, poll tax, is a tax per person, as long as it reaches the legal age, regardless of gender. The oral endowment began in the Warring States period, and during the Warring States Period, the Qin State officially levied a poll tax from the Shang Dynasty to serve as a source of military spending. In the Han Dynasty, a poll tax was levied on minors, and children between the ages of seven and fourteen were required to export 20 yuan per person for the Son of Heaven.

After Qin Xiao's public merchant martingale changed the law, he was "first endowed" in the fourteenth year. According to "Fu", it is a special name for military service and military supplies related to military service, such as the "Chengpu Zhifu" of the Jin State in the second year of Chenggong in the "Zuo Chuan", the "amount into the cultivation of the Fu, the car and the horse" in the 25th year of the Xianggong Chu State, the "Fu are all a thousand times" in the 12th year of the Zhao Gong and the "Fu Fu 800 times" and "Lu Fu 600 times" in the 7th year of the Mourning Prince, all of which have this meaning.

Under the state-owned land system, military endowments are linked to the granting of land.

After the advent of private land, military taxation gradually transformed into a taxing name for the population. Although the distinction between "fu" and "tax" became less and less strict, Ban Gu still said in the Hanshu Food and Goods Chronicles: "Tax refers to the tithes of the public land and the income of industrial and commercial balances, and the fu refers to the service of chariots, horses, armor, soldiers and soldiers, and is used to fill the treasury." Yan Shigu also said in the note: "Fu is to count money and get rich, and tax is to collect his land." ”

In the Qin period, the "Fu" was taxed on the population, so its collection method was called "Touhui", and its name was also called "Koufu".

The "Historical Records: The Biography of Zhang Er and Chen Yulie" says that Qin had a system of "the head will be able to gather the head"; and the "Huainanzi Commentary" has a record that "the head will be the head will be the first to be the head and lose to the Shaofu". Gao lure note "the head will be gathered" and said: "The head will follow the number of people's mouths, and people will be responsible for their taxes; ”

According to Qin Jian's "Golden Cloth Law", "those who receive money from the government shall receive a thousand dollars", then the "Ji Ji" does have the meaning of sealing the tax money in the Ji Ji. In the "Hanshu Food and Goods Chronicle", Dong Zhongshu of the Western Han Dynasty recounted the Qin system and said: "To the Qin Dynasty, it was different, using the method of Shang Martingale to change the emperor's system, and the benefits of land rent, mouth endowment, and salt money were twenty times that of ancient times. A "head meeting" is called a "mouth endowment", which can prove that the "endowment" is levied according to the population.

Therefore, "Fu" is essentially a population tax or a poll tax. According to the Han system, the population tax is divided into two types: one is the population tax levied on adult men and women over the age of 15, which is called "calculation of the endowment", and the other is the population tax levied on minors over the age of seven and under the age of 14, which is called "mouth money".

There is no record of whether there is such a distinction between the "Fu" of Qin and the "Fu" in history, but the name of "Calculation Fu" did exist in the Qin period. Therefore, King Qin Zhao made an appointment with the Yi people: "The Fuyi people do not rent the land, and the ten wives are not counted." "The Han people are wrong, also known as "Qin's pawn", "after death, it cannot be recovered".

Here, it can be seen that Qin Shi did have the name of "calculation of endowment", and the amount of calculation paid by each adult male and female is "one calculation". This shows that "counting" is already the name of a fixed unit of measurement for money, but the quota for each calculation is not clear. Since the Qin period already had the special name of "calculation and endowment" for adults, the system of "mouth money" for minors should also exist in the Qin period.

This is because the name of "koufu" already existed at this time, and the word "koufu" is often referred to as "kouqian" and "koufu" when it is called alone in the "Book of Han" and the "Book of the Later Han Dynasty" Both are proof. In other words, the system of Qin's "mouth endowment" mentioned by Dong Zhongshu actually includes both "mouth money" and "calculation of money", but the amount of "mouth money" is unknown.

There is also a "household endowment" that is closely related to the oral endowment. According to the historical records of the Qin period, there is no tax item of "household endowment". However, Yunmeng Qin Jian's "Legal Q&A" brief article raised the issue of Qin's "household endowment". Jianwen asked: "What is the meaning of 'hidden household' and 'Ao Tong Fu'?" The answer was: "Hidden household is also used to make a living, and it is also said to be a family out." It means that the hidden hukou can not be subject to forced labor and not pay the household tax. In this way, there was indeed a collection of "household endowments" in the Qin period.

However, in Qin Jian's other brief texts, there is no trace of "household endowment". Most of the Han system is based on the Qin system, and there is no sign of household endowment in the historical books of the Han Dynasty. Therefore, whether there was a "household endowment" in the Qin period can only be understood by waiting for the excavation of other underground materials.

......

In the Qin Empire, although those who served in the military were paid, civilians who did not serve were taxed:

The change of endowment began in the Qin Dynasty, and the early Han Dynasty still used this law, stipulating that men between the ages of 22 and 56 must be subject to the change of endowment. There are three types of military service or military service: "change pawn", "regular pawn", and "pawn". The peasants had to serve one month of labor for the localities every year, and they were called pawns. The peasants personally served in the service, which was called "practice change". If you are not willing to serve in person, you can pay 300 yuan to be hired by the government to serve on your behalf.

Sometimes, the localities do not need much more soldiers, and the peasants are still required to pay for it, which becomes a kind of burden of servitude, which is called "more endowment." Regular soldiers are officially serving in the military.

Emperor Jing of the Han Dynasty stipulated that men between the ages of 20 and 56 must serve the country for one year and return home after completing the service. But in the event of a war, he will be temporarily requisitioned and will not be able to return for several years.

Soldier means that every man has to go to the border for one year in his life to garrison the country, or to the capital to serve as a guard.

If you don't want to go in person, you can also hire someone to pay 300 a month instead, and the average peasant can't afford it, so he has to serve in person. In successive dynasties, there were similar methods of forcibly pulling civil servants, but the names were different.

Yunmeng Qin Jian's "Law of the Stable" has a provision that "the soap person is not removed from one shift" when he gets the best grade in the examination, which also proves that the "one shift" represents a fixed service time. For this reason, Qin called the annual January battle of every adult man "Yue Wei Pawn". Therefore, the person who personally served the "pawn" was called the "pawn guard", and the person who hired someone to serve on his behalf with 2,000 yuan was called the "practice guard".

In addition, there is also the battle of "everyone in the world is directly on the border for three days", "also known as the change, the so-called "law" is also called "the war". In this kind of shift, it is impossible for everyone to serve in person, and it is impossible for those who go to serve to return after completing the three-day battle, but "one shift at the age of one year", that is, in fact, one person who serves replaces many people in the three-day border battle. As a result, "those who do not do it" have to "pay 300 per person to enter the official position" every year, and the official will give it to the soldier, which is said to be too much.

Therefore, as Chun said, the "pawn change", "practice change", and "passing the change" of "more three products" are actually the three ways of serving the battle of the guard and the three-day battle of the border. Therefore, it is called "more", because "more" was synonymous with forced labor at that time. "More" is the name of conscription, so the tax used to replace conscription is called "more endowment". Therefore, "more endowment" means substitute money.