Knowledge (XXG)

Taxation in premodern China

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The Song was a period of high economic growth. During Wang Anshi's chancellorship, the government lent money at exorbitant rates and instituted price controls on many commodities. They were repealed after his death. The late Song suffered from high inflation due to government printing money to cover
57:
was especially lucrative and stable. Commercial taxes were generally quite low, except in times of war. Other means of state revenues were inflation, forced labor (the corvee), and the expropriation of rich merchants and landowners. Below is a chart of the sources of state revenue in Imperial China.
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During this period the state practiced the "equal-field system" in which most land was state owned and granted to individual farmers to prevent the formation of large estates. This allowed greater government control over the individual farmers.
179:
Poll taxes; Period of laissez faire policies due to Confucian influences and because the dynasty was founded with the support of rich landowners and merchants disgusted at government intervention in the late Western Han.
52:
varied greatly over time. The most important source of state revenue was the tax on agriculture, or land tax. During some dynasties, the government also imposed monopolies that became important sources of revenue. The
1698: 2335: 2483: 318:
Prohibition on new mines except to provide employment, restriction on number of merchants, widespread expropriation of Chinese landowners and re-enserfdom of millions of tenant farmers.
1591: 30: 1935: 1630: 2624: 1738: 1663: 1549: 1554: 1613: 104:
Laws aimed at discrimination of merchants, expropriation and exile of rich landowners and merchants. Heavy poll taxes. Period of interventionist policies due to
2159: 1817: 778: 1054: 1064: 1394: 773: 1733: 1718: 1618: 1475: 1433: 274:
Expropriation of many Chinese landowners and merchants. Yuan China suffered from high inflation due to government printing money to cover deficits.
2488: 1639: 967: 704: 2695: 2340: 1728: 790: 768: 674: 547: 511: 1975: 1708: 1205: 1703: 1074: 823: 2690: 1603: 1438: 818: 1037: 1448: 1425: 1389: 1245: 1240: 619: 601: 583: 565: 24: 2416: 2411: 2186: 1723: 1379: 785: 2406: 2154: 1898: 1827: 1384: 1112: 1079: 952: 760: 204:. Taxes varied in the North and South because Chinese rule was maintained in the south while barbarian tribes ruled the north. 2463: 2103: 666: 1586: 1576: 1374: 1369: 105: 2700: 2586: 2581: 1993: 1306: 1252: 1220: 1047: 629: 982: 268:
Salt, tea, paper money, iron, alcohol, porcelain, bronze, gold and silver, textiles and "virtually any major industry"
2493: 2371: 2356: 1963: 1920: 1856: 1839: 1235: 745: 156: 1713: 2705: 2008: 1888: 1644: 1598: 1581: 1564: 1311: 1275: 1122: 697: 339: 942: 2611: 2203: 2027: 1908: 1861: 1805: 1270: 1215: 828: 755: 2569: 2198: 2144: 2069: 1680: 1522: 1505: 1483: 1316: 1291: 1230: 1132: 885: 800: 1745: 2619: 2401: 2117: 2003: 1998: 1903: 1878: 1822: 1656: 1608: 1443: 1364: 1359: 1301: 1225: 1210: 1069: 493: 54: 2574: 2381: 2215: 2171: 2149: 1846: 1296: 1200: 1007: 750: 661:
Myers, H. Ramon; Wang, Yeh-Chien (2002), "Economic developments, 1644–1800", in Peterson, Willard (ed.),
2564: 2559: 2514: 2450: 2361: 2064: 2013: 1951: 1673: 1510: 1498: 1488: 1257: 890: 690: 542:, The Cambridge History of China, vol. 8, Cambridge: Cambridge University Press, pp. 106–172, 2290: 2238: 2098: 1893: 1868: 1795: 1790: 1625: 1517: 1493: 1351: 833: 538:
Huang, Ray (1998), "The Ming fiscal administration", in Twitchett, Denis; Fairbank, John K. (eds.),
2591: 2436: 2330: 2325: 2295: 2253: 2176: 2139: 2059: 2044: 1873: 1834: 1541: 1155: 1059: 810: 2478: 2473: 2458: 2310: 2278: 2273: 2166: 2088: 2076: 1985: 1651: 1571: 1559: 1527: 1182: 1177: 1095: 795: 517: 326:
The Qing state experienced economic decline and fiscal weakness in the 18th and 19th centuries.
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Zhan, Zhifei (2006), "Changes in the monetary system in the early Han and its effects",
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The Ideological Foundations of Qing Taxation: Belief Systems, Politics, and Institutions
2664: 2596: 2519: 2366: 2320: 2305: 2300: 2283: 2268: 2054: 1409: 1404: 1334: 920: 201: 2684: 2629: 2376: 2210: 2049: 1851: 1172: 1160: 1002: 863: 521: 2669: 2554: 2426: 2391: 997: 992: 987: 977: 972: 962: 880: 875: 42: 2248: 1165: 1150: 957: 915: 910: 858: 294:
The Ming was a period of high economic growth and laissez faire policies due to
143: 2421: 1329: 1140: 868: 244: 641: 2431: 2386: 1324: 1265: 295: 79: 503: 2506: 2499: 1812: 34: 935: 930: 925: 128:
Poll taxes; Period of laissez faire policies due to Taoist influences.
200:
Period of upheaval and division; economy regressed heavily due to the
139:
Heavy taxes on capital and income of merchants; excise tax on alcohol
2601: 713: 29: 682: 686: 288:
Salt (widespread evasion; mostly abandoned by end of dynasty)
669:, vol. 9, Cambridge University Press, pp. 563–647, 309:
2% (early part of dynasty). 2 to 10% (later part of dynasty)
630:"Analysis of the Tang-Song socioeconomic transformation" 614:(in Chinese), Inner Mongolian People's publishing corp, 155:, who intervened systematically in the economy due to 23:. For taxation in the Republic of China (Taiwan), see 596:(in Chinese), vol. 3, Beijing publishing house, 578:(in Chinese), vol. 2, Beijing publishing house, 560:(in Chinese), vol. 1, Beijing publishing house, 225:
20 days a year; could be commuted with silk payments
19:
For taxation in the People's Republic of China, see
2610: 2528: 2449: 2349: 2229: 2026: 1984: 1944: 1777: 1689: 1540: 1474: 1461: 1424: 1350: 1284: 1193: 1131: 1094: 1023: 901: 849: 809: 733: 724: 243:Salt, some foreign luxuries, tea and alcohol under 324:(goods transportation tax, locally collected). 176:Light; could be commuted with payments of cash 191:Miscellaneous customs taxes, taxes on capital 151:Some expropriaton of merchants occurred under 698: 250:Light; could be commuted with cash payments. 8: 342:, for their use in conveying the grain taxes 410: 386: 16:Tax practices of China in the premodern era 2346: 2032: 1783: 1471: 1467: 1128: 1100: 730: 705: 691: 683: 60: 479: 455: 398: 374: 356: 98:salt, iron, coinage, forests and lakes 1640:Socialism with Chinese characteristics 467: 303:Qing (Manchu) Dynasty (1644-1911 CE) 259:Yuan (Mongol) Dynasty (1279-1368 CE) 73:Commercial tax (as % of income) 7: 634:Research on Chinese Economic History 574:Ji, Jianghong; et al. (2005b), 556:Ji, Jianghong; et al. (2005a), 540:The Ming Dynasty, 1 398–1644, Part 2 363: 209:Sui and Tang Dynasties (581-907 CE) 2336:Major Historical and Cultural Sites 592:Ji, Jianghong; et al. (2005), 444: 433: 422: 62:Premodern Chinese taxes by dynasty 14: 1631:Political Consultative Conference 133:Late Western Han (119 BCE- 2 CE) 25:Taxation in the Republic of China 2417:Four Masters of the Yuan dynasty 2412:Four Masters of the Ming dynasty 113:Early Western Han (202-119 BCE) 2407:Four Paragons of the Early Tang 1604:Political parties and movements 968:Five Dynasties and Ten Kingdoms 953:Northern and Southern dynasties 218:Iron, salt (starting after the 70:Land tax (as % of income) 667:The Cambridge History of China 498:. Cambridge University Press. 1: 612:5000 years of Chinese history 594:Encyclopedia of China History 576:Encyclopedia of China History 558:Encyclopedia of China History 2696:Government of Imperial China 1709:Ministry of National Defense 1048:Chinese Communist Revolution 237:10% + "numerous surcharges" 2372:Flowers of the Four Seasons 2357:Four Treasures of the Study 1976:Water supply and sanitation 1704:Central Military Commission 1699:Outline of military history 1449:Province-level subdivisions 610:Li, Bo; Zheng, Yin (2001), 279:Ming Dynasty(1368-1644 CE) 234:Song Dynasty (960-1279 CE) 185:Six Dynasties (220-581 CE) 50:Taxation in premodern China 37:receipts issued during the 2722: 1645:Primary stage of socialism 1587:National People's Congress 1055:People's Republic of China 340:History of canals in China 18: 2691:Economic history of China 2642: 2035: 1786: 1470: 1395:UNESCO Biosphere Reserves 1103: 663:The Ch'ing Empire to 1800 164:Eastern Han (25- 220 CE) 119:None (could not collect) 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375:Li & Zheng 2001 202:Barbarian invasions 89:Qin (221-206 BCE) 63: 2494:Population history 2474:Internal migration 2089:Harmonious Society 1964:Telecommunications 1921:Standard of living 1840:Online advertising 1592:Standing Committee 482:, pp. 563–647 470:, pp. 138–141 61: 47: 2706:Taxation in China 2678: 2677: 2638: 2637: 2445: 2444: 2022: 2021: 2009:Shipping industry 1773: 1772: 1739:Strategic Support 1614:General Secretary 1599:National security 1582:Foreign relations 1536: 1535: 1457: 1456: 1420: 1419: 1123:Natural disasters 1090: 1089: 1043:Chinese Civil War 1038:Republic of China 1013:Taiping Rebellion 886:Spring and Autumn 791:Foreign relations 676:978-0-521-24334-6 549:978-0-521-24333-9 513:978-1-108-99595-5 331: 330: 76:State monopolies 21:Taxation in China 2713: 2658: 2651: 2548:Tibetan Buddhism 2543:Chinese Buddhism 2397:Four Holy Beasts 2347: 2199:Social relations 2128:Standard Chinese 2123:Chinese language 2033: 1818:Economic history 1784: 1763:Maritime Militia 1472: 1468: 1439:Border crossings 1434:Baseline islands 1129: 1101: 1065:Tiananmen Square 948:Sixteen Kingdoms 756:Military history 731: 707: 700: 693: 684: 679: 657: 651:Economic History 645: 640:, archived from 624: 606: 588: 570: 552: 526: 525: 489: 483: 477: 471: 465: 459: 453: 447: 442: 436: 431: 425: 420: 414: 411:Ji; et al. 2005a 408: 402: 396: 390: 389:, pp. 73–74 387:Ji; et al. 2005a 384: 378: 372: 366: 361: 188:Variable; heavy 64: 55:monopoly on salt 2721: 2720: 2716: 2715: 2714: 2712: 2711: 2710: 2681: 2680: 2679: 2674: 2661: 2654: 2647: 2634: 2606: 2524: 2484:Life expectancy 2441: 2345: 2225: 2145:Public holidays 2133:Written Chinese 2118:Intellectualism 2070:Sex trafficking 2018: 1980: 1940: 1769: 1685: 1532: 1523:Nationality law 1506:Law enforcement 1484:Judicial system 1453: 1416: 1390:Nature reserves 1380:Protected areas 1346: 1317:Water resources 1280: 1189: 1127: 1086: 1070:Economic reform 1033:1911 Revolution 1019: 983:Jin (1115–1234) 897: 845: 805: 720: 711: 677: 660: 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1539: 1529: 1526: 1524: 1521: 1519: 1516: 1512: 1509: 1508: 1507: 1504: 1500: 1497: 1495: 1492: 1491: 1490: 1487: 1485: 1482: 1481: 1479: 1477: 1473: 1469: 1466: 1464: 1460: 1450: 1447: 1445: 1442: 1440: 1437: 1435: 1432: 1431: 1429: 1427: 1423: 1411: 1408: 1406: 1403: 1402: 1401: 1398: 1396: 1393: 1391: 1388: 1386: 1383: 1381: 1378: 1376: 1373: 1371: 1368: 1366: 1363: 1361: 1358: 1357: 1355: 1353: 1349: 1341: 1338: 1336: 1333: 1331: 1328: 1326: 1323: 1322: 1320: 1318: 1315: 1313: 1310: 1308: 1305: 1303: 1300: 1298: 1295: 1293: 1290: 1289: 1287: 1283: 1277: 1274: 1272: 1269: 1267: 1263: 1259: 1256: 1254: 1251: 1247: 1244: 1242: 1239: 1238: 1237: 1234: 1232: 1229: 1227: 1224: 1222: 1219: 1217: 1214: 1212: 1209: 1207: 1204: 1202: 1199: 1198: 1196: 1192: 1184: 1181: 1179: 1176: 1175: 1174: 1171: 1167: 1164: 1162: 1159: 1158: 1157: 1156:South Central 1154: 1152: 1149: 1147: 1144: 1142: 1139: 1138: 1136: 1134: 1130: 1124: 1121: 1119: 1116: 1114: 1111: 1109: 1106: 1105: 1102: 1099: 1097: 1093: 1081: 1078: 1076: 1073: 1071: 1068: 1066: 1063: 1061: 1058: 1057: 1056: 1053: 1049: 1046: 1044: 1041: 1040: 1039: 1036: 1034: 1031: 1030: 1028: 1026: 1022: 1014: 1011: 1009: 1006: 1004: 1001: 1000: 999: 996: 994: 991: 989: 986: 984: 981: 979: 976: 974: 971: 969: 966: 964: 961: 959: 956: 954: 951: 949: 946: 944: 943:Jin (266–420) 941: 937: 934: 932: 929: 927: 924: 923: 922: 919: 917: 914: 912: 909: 908: 906: 904: 900: 892: 889: 887: 884: 882: 879: 878: 877: 874: 870: 867: 866: 865: 862: 860: 857: 856: 854: 852: 848: 840: 837: 835: 832: 830: 827: 826: 825: 822: 820: 817: 816: 814: 812: 808: 802: 799: 797: 794: 792: 789: 787: 786:Ethnic groups 784: 780: 777: 775: 772: 770: 767: 766: 764: 762: 759: 757: 754: 752: 749: 747: 744: 742: 739: 738: 736: 732: 729: 727: 723: 719: 715: 708: 703: 701: 696: 694: 689: 688: 685: 678: 672: 668: 664: 659: 656: 652: 647: 644:on 2011-07-06 643: 639: 635: 631: 626: 623: 621:7-204-04420-7 617: 613: 608: 605: 603:7-900321-54-3 599: 595: 590: 587: 585:7-900321-54-3 581: 577: 572: 569: 567:7-900321-54-3 563: 559: 554: 551: 545: 541: 536: 535: 531: 523: 519: 515: 509: 505: 501: 497: 496: 488: 485: 481: 476: 473: 469: 464: 461: 458:, p. 925 457: 452: 449: 446: 441: 438: 435: 430: 427: 424: 419: 416: 413:, p. 105 412: 407: 404: 401:, p. 244 400: 395: 392: 388: 383: 380: 377:, p. 244 376: 371: 368: 365: 360: 357: 351: 346: 341: 338: 337: 333: 327: 323: 322: 317: 314: 311: 308: 305: 302: 301: 297: 293: 290: 287: 284: 281: 278: 277: 273: 270: 267: 264: 261: 258: 257: 252: 249: 246: 242: 239: 236: 233: 232: 227: 224: 221: 217: 214: 211: 208: 207: 203: 199: 196: 193: 190: 187: 184: 183: 178: 175: 172: 169: 166: 163: 162: 158: 154: 150: 147: 145: 141: 138: 135: 132: 131: 127: 124: 121: 118: 115: 112: 111: 107: 103: 100: 97: 94: 91: 88: 87: 83: 81: 78: 75: 72: 69: 66: 65: 59: 56: 51: 44: 40: 36: 32: 26: 22: 2565:Christianity 2555:Confucianism 2515:Urbanization 2451:Demographics 2427:Gang of Four 2392:Four Symbols 2291:Martial arts 2065:Prostitution 1952:Architecture 1806:Central bank 1674:Vice Premier 1626:United front 1555:Constitution 1511:Penal system 1489:Human rights 1426:Subdivisions 1264: / 1260: / 1183:Southwestern 1178:Northwestern 881:Western Zhou 829:Yellow River 779:1949–present 662: 654: 650: 642:the original 637: 633: 611: 593: 575: 557: 539: 494: 487: 475: 463: 451: 440: 429: 418: 406: 394: 382: 370: 359: 325: 319: 298:influences. 159:influences. 108:influences. 49: 48: 43:Qing dynasty 2331:Variety art 2326:Tea culture 2254:Calligraphy 2239:Archaeology 2099:Food safety 1894:Gold mining 1796:Aquaculture 1791:Agriculture 1751:Coast Guard 1518:Naming laws 1352:Environment 1340:South China 819:Paleolithic 811:Prehistoric 769:before 1912 144:grain trade 2685:Categories 2592:Irreligion 2489:Statistics 2459:Emigration 2422:Four Wangs 2311:Philosophy 2296:Mass media 2279:Literature 2177:Patriarchy 2140:Propaganda 2060:Corruption 2045:Censorship 1835:E-commerce 1542:Government 1335:East China 1307:Waterfalls 1253:Peninsulas 1221:Grasslands 468:Huang 1998 347:References 315:Abolished 291:Abolished 265:Very high 262:Very high 254:deficits. 245:Wang Anshi 153:Emperor Wu 2479:Languages 2432:Four Olds 2387:Four arts 2274:Libraries 2204:Structure 2167:Sexuality 2104:incidents 2077:Education 1986:Transport 1862:Renewable 1857:Petroleum 1652:President 1619:Politburo 1572:Elections 1560:Democracy 1528:Terrorism 1276:Volcanoes 1258:Northeast 1236:Mountains 1146:Northeast 1096:Geography 1003:High Qing 824:Neolithic 796:Dynasties 774:1912–1949 765:Economic 734:Overviews 522:256566388 364:Zhan 2006 352:Citations 296:Confucian 157:Modernist 2665:Category 2538:Buddhism 2530:Religion 2507:Post-90s 2500:Post-80s 2244:Archives 2111:HIV/AIDS 2082:Literacy 2040:Abortion 1969:Internet 1926:Taxation 1909:Textiles 1889:Chemical 1884:Industry 1813:Currency 1691:Military 1499:in Tibet 1463:Politics 1400:Wildlife 1312:Wetlands 1075:COVID-19 903:Imperial 801:Monarchs 761:Language 746:Timeline 718:articles 445:Xie 2005 434:Xie 2005 423:Xie 2005 334:See also 173:Coinage 106:Legalist 84:Remarks 67:Dynasty 35:Poll tax 2649:Outline 2612:Symbols 2469:Eunuchs 2316:Smoking 2264:Cuisine 2231:Culture 2221:Welfare 2192:Suicide 2160:history 2028:Society 1957:Housing 1931:Tourism 1916:Poverty 1801:Banking 1779:Economy 1758:Militia 1669:Premier 1271:Valleys 1231:Islands 1216:Deserts 1206:Canyons 1194:Terrain 1173:Western 1161:Central 1133:Regions 1118:Geology 1108:Borders 851:Ancient 834:Yangtze 741:History 726:History 116:0–3.3% 39:Guangxu 2670:Portal 2625:Emblem 2620:Anthem 2602:Taoism 2284:Poetry 2259:Cinema 2182:Racism 2094:Health 1847:Energy 1823:Reform 1734:Rocket 1719:Ground 1444:Cities 1330:Yellow 1302:Rivers 1292:Canals 1246:passes 1241:ranges 1025:Modern 716:  673:  618:  600:  582:  564:  546:  520:  510:  271:Heavy 197:Heavy 95:heavy 80:Corvée 2656:Index 2597:Islam 2520:Women 2321:Sport 2306:Names 2301:Music 2269:Dance 2055:Crime 1936:Trade 1904:Steel 1410:Flora 1405:Fauna 1325:Bohai 1321:Seas 1297:Lakes 1285:Water 1262:North 1226:Hills 1211:Caves 1166:South 1151:North 864:Shang 714:China 518:S2CID 321:Likin 306:3-4% 282:3-4% 240:3-4% 215:3.3% 170:None 167:3.3% 136:3.3% 122:None 2630:Flag 2211:Time 2004:Rail 1852:Coal 1724:Navy 1494:LGBT 1201:Bays 1141:East 998:Qing 993:Ming 988:Yuan 978:Song 973:Liao 963:Tang 876:Zhou 869:Late 839:Liao 671:ISBN 616:ISBN 598:ISBN 580:ISBN 562:ISBN 544:ISBN 508:ISBN 212:25% 92:10% 2249:Art 1729:Air 1476:Law 958:Sui 931:Han 926:Wei 916:Han 911:Qin 859:Xia 500:doi 2687:: 936:Wu 665:, 653:, 636:, 632:, 516:. 506:. 222:) 2509:" 2505:" 2502:" 2498:" 706:e 699:t 692:v 655:5 638:2 524:. 502:: 45:. 27:.

Index

Taxation in China
Taxation in the Republic of China

Poll tax
Guangxu
Qing dynasty
monopoly on salt
Corvée
Legalist
grain trade
Emperor Wu
Modernist
Barbarian invasions
Anshi Rebellion
Wang Anshi
Confucian
Likin
History of canals in China
Zhan 2006
Li & Zheng 2001
Ji; et al. 2005a
Li & Zheng 2001
Ji; et al. 2005a
Xie 2005
Xie 2005
Xie 2005
Li & Zheng 2001
Huang 1998
Myers & Wang 2002
The Ideological Foundations of Qing Taxation: Belief Systems, Politics, and Institutions

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