Introduction of taxes and levies in the Three Kingdoms period
During this period, some effective tax systems appeared, such as the cultivation of farmers in Cao Wei, the four categories of rent, tax, calculation and tax in Soochow, the oral tax and calculation tax in Shu Han, and the corvee system decided by war in this period, all of which changed compared with the Han Dynasty. & gt& gt At the end of the Eastern Han Dynasty, the feudal separatist forces fought for years, and there was a phenomenon of "using impermanent masters and people impermanently living". In this case, it is difficult for the court to grasp the exact household registration. According to the tax system of the Han Dynasty, it is obviously very difficult to collect arithmetic and verbal taxes, evaluate the output of fields and collect land rent. & gt& gt At this time, more than 300,000 people of the Yellow Scarf Army have been incorporated, occupying the hinterland of the Central Plains and "holding the emperor to make the princes". The solution to the food problem is imminent. & gt& gt The historical condition at that time was that there were large tracts of barren farmland around the program, and the Yellow Scarf Army was like a married child with many scalpers. So in 196, Cao Cao gave the order to reclaim farmland and began to reclaim farmland on a large scale. & gt& gt Cao Cao's "Order of Reclaiming Farmland" stipulates: "Those who hold the official cow will get 6 points for the official and 4 points for the people; Those who raise cattle privately and serve as officials must be divided with officials. " Although the burden of land rent is heavy, the relatively stable production and life can still be accepted by the people at that time. This system solves the problem of rations. > > In order to arouse farmers' enthusiasm for production for a long time, Cao Cao began to reform the tax system. & gt>& gt2004, Cao Cao issued the famous "Land Rent Order", which stipulated that "the land rent is 4 liters per mu, and the household pays two silks, only two Jin". This reform has achieved two breakthroughs, namely, changing the fixed-rate land tax in Han Dynasty into fixed-rate land tax and changing the poll tax into household tax. The land tax in the Han dynasty used to be 30 taxes, and an acre had to pay more than 5 liters of grain. & gt& gt Cao Cao's reform, regardless of the yield, only paid 4 liters per mu, and the land tax was not linked to the yield, which increased the farmers' enthusiasm for farming. Refugees have returned to the fields and agricultural production has resumed. & gt& gt The "poll tax" was calculated in the Han Dynasty, and the customs tax was paid according to the head. People want to sell their products to make money and pay taxes. They are often exploited by businessmen. However, Cao Cao adopted the household registration system and achieved good results. & gt& gt According to the system of oral tax and tax calculation, the larger the family population, the more taxes will be paid. If taxes and fees are too heavy or unreasonable, population growth will be limited. The household regulations only stipulate the taxes and fees paid by a family, regardless of the population. If the family has a large population, there will be more labor and more income. Naturally, families will try their best to increase their population. & gt& gt Cao Cao also stipulated that generally powerful landlords should pay land tax and household registration in addition to the taxes paid by the people. At the same time, pay attention to strengthening management and stipulate that no other taxes may be levied. & gt& gt Cao Cao has a distinct idea of average tax burden. At the beginning of the Rent Requisition Order, he emphasized that "those who have a state-owned family will not suffer from poverty and inequality", pointing out that we should not indulge the merger of powerful countries and pass on the tax burden, making the people poor and weak. & gt& gt He asked whether the tax burden reached the height of governing Qiang Bing, and thought that if the people's burden was too heavy, there would be a disparity between the rich and the poor. He made it clear that taxpayers are not only ordinary people, but also powerful landlords should pay the transfer fee of land tenants according to the hectares of land and household registration, and they should not hide it. & gt& gt Cao Cao also advocated strengthening tax administration. After the promulgation of "Rent Adjustment Law", Cao Cao emphasized that we should act according to law and strictly implement rent adjustment. He not only took the lead in abiding by the law and paying taxes to the court, but also strongly supported local officials to collect taxes according to law, cracked down on illegal strongmen and reused officials with strict law enforcement. > > Cao Cao's tax reform won the hearts and minds of Wei, and the army became the most powerful court in the three countries. & gt& gt Generally speaking, Wu Dong's tax system inherits the Han tax system, but it also innovates the Han tax system. According to different collection standards and objects, it can be divided into four categories: rent, tax, calculation and tax. & gt& gt "rent" is mainly land rent, which is levied at different levels according to the amount of land and the combination of output, and is mainly paid in kind; "Fu" mainly includes calculating, changing and counting. Nado is a coin; "Calculation" mainly includes calculation, calculation and family tax, mainly property tax levied on businessmen, craftsmen and residents. , according to the percentage of the property, paid in coins; "Taxes" mainly include customs duties, salt and iron taxes or monopoly taxes, liquor taxes or monopoly taxes, municipal taxes and other miscellaneous taxes. Generally, taxes are levied according to the quantity of goods, mainly by collecting coins. & gt& gt Natural disasters and when the emperor ascended the throne, the Soochow court reduced or exempted taxes for the families of the elderly and the disabled. These measures have more or less reduced the burden on the people and promoted the development of agriculture and economy. Corvee service in the Three Kingdoms period was mainly corvee military service, that is, taking soldiers as corvee, soldiers as corvee, or people as soldiers as guards. & gt& gt During the Three Kingdoms period, the world war system was implemented. The world war system is a military service system in which some families are committed to military service and generations are soldiers, and it is a military service system to ensure the political needs of the landlord class. In addition to the world military system, the army has obtained a large number of soldiers from ethnic minorities, supplemented by the recruitment system, surrender system and conscription system. Such as Wei's Wu Huan soldiers, Liangzhou soldiers, soldiers, Wu's soldiers and so on. At the beginning of the formation of the>& gt Three Kingdoms, following the Eastern Han Dynasty, the recruitment system was mainly implemented. During Jian 'an period, due to the long-term war, deserters increased, population decreased, and recruitment was difficult. Cao Cao, Cao Yu, Cao Pi and Cao Pi all began to gradually implement the world war system in different names to ensure the source of soldiers. The birth of the>& gt world war system is a gradual evolution process. The first step of the evolution is the transition from the conscription system in Han Dynasty to various methods of recruiting soldiers in the late Han Dynasty. The term of active service for such conscripts is no longer two years as stipulated in the conscription system, but becomes long-term or even lifelong; Being a soldier changed from due diligence to making a living; Military service has changed from everyone's obligation to some people's occupation. & gt& gt The late Jian 'an period is the second step of evolution. At this time, the soldiers' families get together to live, which is not only a hostage, but also convenient for management. As a result, the separation of military and civilian household registration led to the emergence of soldier households; Being a soldier stops at the body and gradually becomes hereditary. & gt& gt A large number of soldiers and hereditary soldiers appeared, which became the trend of the times and a new world war system was formed. During the period of tripartite confrontation, the world military system has developed into the main military service system of Wei and Wu. The world war system in the Three Kingdoms period includes four contents: > >; First, as a soldier for life, my father died and my son obeyed, and my brothers were brothers and sisters. They have done their duty as soldiers for the imperial court for generations. The main source of imperial soldiers is the children of soldiers. Soldiers' obligation to serve for generations shall not be lifted, except for outstanding performance in combat and approval by special procedures as a reward. & gt& gt The second is the separation of soldiers and civilians. The military home, that is, the scholar's home, has a special household registration called the scholar's home. Entering scholar nationality is not allowed to be converted into citizen nationality. & gt& gt Third, families of military personnel, who live and manage centrally. & gt& gt Fourth, in order to ensure the reproduction of the soldier population, scholars intermarry among themselves and do not intermarry with civilians. & gt& gt Matching with the world military system, there is also a repeated holiday system, also known as a separate holiday system. & gt& gt In Cao Wei's place, the world war system was the most typical, which was combined with the system of quality appointment and wrong service. In order to maintain a fixed source of soldiers and restore the development of production, Wei began to implement the "military system", which fixed soldiers and their families as "military families" or "literati" and "military families", registered separately from civilian families and managed by specialized institutions. & gt& gt Cao Cao separated military households from civilian households. Military households not only have to fight and farm, but also can move at will collectively. In order to ensure the source of soldiers, Cao Cao stipulated that military women should not marry outside, but only military women. & gt& gt Shu Han also implemented the conscription system. Shu and Han have the smallest territory and the smallest population, so although there is a world war system, it is not mainstream, and it is mainly implemented in the headquarters and ethnic minorities as a supplement to the conscription system. & gt& gt Sun Wu's family members are generally attached to the army, and the general arranges the residence for centralized control. Sun Wu's regime was established with the support of Jiangnan native land and southern families, so they had to benefit. So Wu Dong's special hereditary command was formed, that is, after the death of the general, his son led the old men. & gt& gt During the Three Kingdoms period, military households were hereditary occupations with rich combat experience, improved combat skills and strong combat effectiveness. It is beneficial to the world war system to absorb refugees and refugees, make them cling to the court, find a place to live from the death line, and solve their livelihood by serving as soldiers for life and cultivating their families. & gt& gt The world war system strengthened the control of generals by taking their families as hostages, suppressed the tendency of military strongmen to support separatist regimes, ensured the centralization and unity of the armed forces, and played a certain role in ending the separatist regime and forming the unity of the three countries and nationalities. & gt& gt[ marginal note] > & gt Cao Cao (155 ~ 220). Pei Guoqiao is from Bozhou, Anhui. A famous politician, strategist, writer and calligrapher at the end of Han Dynasty. The founder of Cao Wei regime in the Three Kingdoms period. He made great contributions to the unification of northern China, and his reclamation system played a great role in the recovery of agricultural production. He created and prospered Jian 'an literature, which is called "Jian 'an Style" in history. & gt& gt Refugees, also known as vagrants, exiles, vagrants, vagrants, vagrants, vagrants, are the names of unemployed people who have migrated around in the history of our country, usually farmers who fled the countryside. Natural disasters, harsh officials, land annexation and war may all lead to the emergence of refugee problems. & gt& gt Wu Huan is also called Wu Wan. One of the ancient nationalities in China. The Wuhuan nationality was originally a branch of the East Lake Tribal Alliance. Initially, Xianbei was one of the Donghu tribes. Their nationalities and languages belong to Turkic, Mongolian and Tungusic, but there is no conclusion. At the end of the 3rd century BC, after the Huns broke the East Lake, they moved to the Fifth Ring Mountain, so they took the mountain name as their family name. & gt& gt During the Eastern Han Dynasty and the Three Kingdoms, Zuo people were recruited as soldiers. From the Han Dynasty to the Six Dynasties, there were many branches of barbarians in western Sichuan, Yunnan Province, Guizhou Province and Gansu Province, which were called Shu Man, Qing Man and Su Man. During the Wei and Jin Dynasties, the Three Kingdoms and Shu had wartime peace. Wei and Shu recruited soldiers and fought bravely, so they were called "soldiers". The soldiers fought bravely. & gt& gt Mountain, Yue and Han Dynasty are the general names of people in some mountainous areas in Jiangsu, Zhejiang, Anhui, Jiangxi, Fujian and other provinces. Due to the national integration since the Qin and Han Dynasties, there is little difference between mountains and moons and * * *. Therefore, although Shanyue is called a race, it is actually a mixture of ethnic groups distributed in the southern mountainous areas, with * * * elements and Vietnamese elements, so it is also called "mountain people". & gt& gt Liu Bei (16 1 ~ 223), whose name is Xuande, is said to be a descendant of Liu Sheng, the king of Hanzhong Mountain Scenery. At the end of the Eastern Han Dynasty, he was born in Zhuoxian, Zhuo Jun County, Zhuozhou City, Hebei Province. During the Three Kingdoms period, Shu Han was the founding emperor, and posthumous title was the "Emperor Zhaolie", which was known as the "predecessor" in history. He is a humble and courteous corporal, ambitious, well-known and well-used, praised by the world, and a famous politician in the Three Kingdoms period. & gt& gt Sun Quan (182 ~ 252), whose real name is Zhong Mou, was born in Fuyang, Zhejiang Province, the founder of the regime in the Three Kingdoms period, the "Great Emperor" of posthumous title, with the temple name Taizu. During his reign, he set up agricultural officials and reclaimed land, which promoted the economic development of Jiangnan. In his later years, he was capricious on the issue of heirs, which led to the group's party struggle. & gt& gt During the Wei and Jin Dynasties, the trilogy refers to domestic soldiers and private soldiers, while during the Sui and Tang Dynasties, it refers to a social class between handmaiden and lover. In the Han dynasty, the trilogy was originally the name compiled by the army. There are five general barracks and songs below. A joint name refers to an army under someone's command. Later, the status of the trilogy was humble. In the early Southern and Northern Dynasties, the master regarded the trilogy as a cheap mouth, but it was not recognized by law. & gt& gt[ Read link] > & gt Cao Cao does not practice favoritism in law enforcement. & gt& gt Cao Cao's cousin, Cao Hong, is very rich and has been making contributions with Cao Cao. When Changshe County ordered Yang Pei to organize and implement rent adjustment, he supported Changshe customers in Cao Hong and refused to pay rent and transfer. Yang Pei acted in accordance with the law and categorically "closed down and ruled" those guests who violated the law and did not pay taxes. & gt& gt When Cao Hong learned about this situation, he quickly found Cao Cao and demanded that Yang Pei be punished. However, Yang Pei was undaunted and killed the guests who refused to pay taxes according to law. & gt& gt When Cao Cao heard about it, he didn't blame Yang Pei, because Cao Hong was his cousin, but praised Yang Pei. Later, he reused it and named him Jing.