First, the tax system of the Yuan Dynasty was the same as that of the previous generation. One of the main manifestations of feudal rule over the vast rural population in the Yuan Dynasty was the collection of taxes. The finance and tolerance of the Yuan Dynasty were largely maintained by the tax system, and the implementation of this tax system brought many disasters to farmers.
The tax system in Yuan Dynasty has two characteristics. One characteristic is complexity, which not only inherits some contents of the systems of the Tang, Jin and Southern Song Dynasties, but also adds some special contents that were not available in the previous generation. Another feature is that the north and the south implement different systems. Let's briefly introduce the service system.
Second, the tax system in the north was in the north, and there was a tax system in the Wokuotai period, which we have already talked about in previous articles. During the period of Mongo, Yin Bao was officially designated as a part of the division. Therefore, from Kublai Khan's time, taxes in the north included taxes, grain and taxes. Tax grain is divided into tax and local tax.
Ding tax, every household millet every Ding Ershi, Ding Yishi; Divide the family equally, one stone for each. Local tax, three liters of millet per mu. Divide silk and silver to collect on a household basis. Silk and silver households, silk material is 624 yuan a catty, silver bag is 4 yuan, and one or two yuan will be added from 1267; Half the family, half the silk and silver; Only accept silk households, silk material 624 yuan a catty, no silver. Starting from 1302, add one or two payslips. All five silk households put only one catty of silk into the official treasury, with 624 yuan (but twice as much as Wokuotai, and five households receive two catties of silk, so it is also called twenty-five silk households. ), as far as the total burden is concerned, it is the same as the average family. The above list is the basic provisions, and the quotas of migrant workers and vulnerable cooperative workers can be modified or reduced.
Third, the tax system in the south is in the south, and the tax grain is completely collected by mu. The autumn tax levied grain, following the old example of Song Dynasty's death, and the tax amount was not uniformly stipulated. According to the different land grades in different regions, the tax grain collected per mu is from one liter to three buckets or even more, which is very different. In some places, taxes and food are also paid in paper money. Cotton wool, cloth, silk, silk wool and other things are collected in the summer tax, and some areas exchange things for money. The amount of summer tax is determined according to the old example of Song Dynasty and the proportion of autumn grain. If the amount of money is converted, the sum of summer tax for autumn grain is always between 500 yuan and three yuan.
During the first two decades of the Southern Song Dynasty, except Jiangdong and western Zhejiang, only autumn taxes were levied in other places. Only from 1297, East Zhejiang, Fujian and Huguang also began to levy summer taxes.
The bucket ruler in the Yuan Dynasty was one-half larger (longer) than that in the Southern Song Dynasty. Therefore, after the Yuan Dynasty generally levied two taxes in summer and autumn, the tax amount was roughly 50% higher than that in the Southern Song Dynasty. Because of this, the branch work in the north (silk and silver) is basically not implemented in the south.
After Kublai Khan laid the Southern Song Dynasty, he continued to distribute some private households to banks. These private families have to pay family bills, first in 5 yuan, the central bank, and later in 2 yuan. One household of paper money is equal to five households of silk in the north. However, due to the lack of silk materials in the south, household paper money is often issued by the government. Yin Bao from 1320 to 1325 is only implemented in well-off households without land. The scope is not large and the period is short.
Fourth, the miscellaneous officials in the Yuan Dynasty can be said from the above tax contents: heavy taxes in the north, heavy taxes in the south and heavy grain. In addition, the north and south also have the burden of miscellaneous officials. Miscellaneous officials can be roughly divided into four categories.
One is to transfer the tax burden of a private household to other private households, such as Archer households, after drawing a special service plan from the private household.
One kind is official position, including Li Zheng, leader, warehouse officer, treasury and so on. , generally held by middle and upper households in turn. Li Zhenghe is mainly responsible for supervising taxes and other needs of the government, while Guan Cang and Kutz are mainly responsible for managing government property.
The other is forced labor, also known as handyman, which is the labor force temporarily requisitioned by the government for transporting food and goods, building cities and roads, dredging rivers and building dikes, and managing river dams and sluices. Forced labor is also important, right? Rich first, then strong, poor first, then weak, hard work first, hard work later? .
The other is employment purchase, that is, the government allocates part of the burden of labor and materials to private households, and private households contribute output, and the government pays a certain fee. But the government often? Harmony is actually white? In fact, free employment and purchase has become a miscellaneous service.
The other is forced labor, also known as handyman, which is the labor force temporarily requisitioned by the government for transporting food and goods, building cities and roads, dredging rivers and building dikes, and managing river dams and sluices. Forced labor is also important, right? Rich first, then strong, poor first, then weak, hard work first, hard work later? . The other is employment purchase, that is, the government allocates part of the burden of labor and materials to private households, and private households contribute output, and the government pays a certain fee. But the government often? Harmony is actually white? In fact, free employment and purchase has become a miscellaneous service.
These latter two kinds of miscellaneous officials have brought many troubles and hardships to middle and lower class families. ? Ding Lifu is unbearable? The labor force of a family has shifted, and the life of the whole family is difficult to maintain. Actually, there are some places and materials to buy? Take what you have instead of what you have? The people sent to find and buy the goods required by officials even went bankrupt.
In some places in the south of the Yangtze River, the auxiliary service law was later implemented with reference to the method of national subjugation in the Song Dynasty. According to the number of fields, each household takes out a certain proportion of auxiliary fields (usually three acres out of one hundred acres). The harvest in the auxiliary service field is in the hands of the Lord and used for miscellaneous services. The purpose of the service assistance law is to make people less troubled by handyman. However, the local strongmen got in the way, causing the fields to go out? Fat people are not one or two? ,? What is a barren person? It turns out to be right? Ximin? Injured again.
5. The actual grain requisition is much more than the quota? It is common that the service is heavy and ruined. ? For example, in addition to the positive extra, each vole consumes three liters, divided into four liters. Sometimes, in addition to those in those years, mistakes in previous years will be investigated. Sometimes, the debts owed by other households are also shared with each household. Sometimes even tax grain for next year and the year after next is levied in advance.
In a word, the actual amount of tax grain is much more than the quota. Local officials always try their best to plunder the people to ensure Yuan Ting's income. Officials often collude with powerful people to try to pass the tax on to middle and lower class families.
The transportation of grain is also a heavy burden for the people. Is this stipulated by Yuan Ting? The rich man is far away, and the next man is near? But the actual situation is often the opposite. The delivery date of autumn grain is divided into three limits, the first limit is 10 month, the middle limit is 1 month, and the last limit is 12 month (in some places it is advanced). However, the local officials let the elite lose in the initial limit, and every stone added is still not enough, while the strongmen lose in the final limit, and the vacancy is obviously over.
In the rural areas of the Yuan Dynasty, it was a solemn and stirring scene when tax grain was collected every year. There are always some poor refugee families who can't afford their food, so small officials arrest them, whip them and chase them. ? Cangue full house, whip full road? . Under the urging, some people sold their families, some sold their children, some fled home, and some died miserably.