Mr. Chen Yinque's Poems on Bai Yuan is an example. Because the creative process of poetry not only embodies the poet's talent, but also injects the poet's emotions (including sadness and even complaints), many poems are full of distinct love and hate.
Looking for the shadow of tax in ancient poetry has to involve these two aspects. I collected and read ancient poems related to taxation, but when I saw that piece of paper full of resentment, it was all about extortion by corrupt officials, bitter and sad tears, and a feeling of pain crossed my mind: in the eyes and pen of the poet, the image of ancient taxation was so embarrassing.
In fact, there is no way not to be embarrassed. Examining China's historical tax revenue from the perspective of grand history, 1 is one of the reasons that caused or contributed to years of turmoil, people's hunger, long feudal society and slow social and economic development in constant destruction and collapse.
Looking at historical classics from the perspective of taxation, apart from a few frivolous taxes, there are all kinds of exorbitant taxes, official violence, tax refugees and "taxpayer riots" ... The ancient tax poems confirm the tax history of China, which is fresh and embarrassing for later generations to read: on the one hand, the tax system changes in successive dynasties, on the other hand, the poets have mixed feelings about dumping taxes. 1. Tax reform in ancient poetry. 1. The history of China with the help of commons is the history of agricultural society and the extremely underdeveloped commodity economy.
Under this condition, taxes are mostly linked with land, food and taxes. The earliest form of taxation is to set aside a small piece (about one tenth) of "public land" in a large private land (mine field): the production of private land belongs to private ownership, and all families devote themselves to public ownership in the public domain.
This form of taxation is called "Fu" in ancient books, and this form of raising public land together is the earliest land tax 2. In the Book of Songs, there are many articles about this scene of "sharing commons".
More concentrated are The Book of Songs Zhou Song Slaughters 3, The Book of Songs Zhou Song Xie 4, The Book of Songs Jin Feng July 7th 5. When working on public land, it is said that as many as 20 thousand people plow there, which is very spectacular. During this year, the labor on public land continued.
"On the third day, farm tools were repaired in the first month, and on the fourth day, I stood on tiptoe (land reclamation in February). With my wife and children (and women and children), I'll take a south acre (take the rice to the ground to eat) "6.
In addition to working in the public land, farmers have to serve other kinds of corvees, and the division of labor between men and women is different. "Well, I'm a farmer, and my crops are the same. I went to the palace to repair the housekeeper's house.
In the grass during the day (cutting thatch during the day) and in the rope at night (rubbing hemp rope at night). The house is in a hurry (repair it quickly), and Baijia Valley will be broadcast soon. "
"August performance (August performance linen weaving), declared yellow (dyed black or yellow). I'm Zhu Kongyang (the brightest one dyed scarlet), and I'm wearing a childe costume (aristocratic childe costume).
..... I will hunt raccoons on the first day (1 1 month), bring a fox (skinned), and make fur coats for Qiu Gongzi (aristocratic children). "Ancient poetry, this is the record of early embryo national tax.
2. If the lesson of rent adjustment is that princess car is the largest main tax in China's tax history, then rent adjustment and more mature rent adjustment in the future are the second main tax. Its legal spirit is that "land must have rent (land tax), body must have mediocrity (labor), and family must have tune (specialty)" 7.
In the agricultural society, the commodity economy is underdeveloped, the role of money is not very prominent, and people's daily needs may be more reflected in things such as food and clothing. Therefore, the land tax mostly adopts the way of grain requisition, and the tone is mostly manifested in fabrics and so on.
Therefore, the description of tax image in ancient poetry is mostly reflected in farmers or "weavers", as can be seen from the following poems. Yuan Zhen (779~83 1), a writer in the Tang Dynasty, wrote a poem "The Weaver Girl", which can reflect the country's need for "tune" at that time: the weaver was too busy and the silkworm was tired of walking in three beds.
Silkworm sacred algae have become silk, and silk tax was levied at the beginning of this year. Early recruitment is not a bad official, but last year's business.
Recruit people to suffer, and the Lord respects the curtain. Silk reeling is still hard and difficult to weave.
The boss has a white daughter and can't get married to solve the problem. There are spiders on the ground on the hairspring curled in front of the eaves.
I admire him for solving the fate of the sky and weaving the net into the void. It can be seen that due to the needs of the campaign, the government's silk tax is not only advanced, but also seems to be increasing, so that the weavers have to "work hard" and that the master's daughter "can't get married in order to solve the problem" ... 3. It is also a routine item of the national treasury to levy long-term workers' demand for medicinal materials and rare things.
Special products from different regions can be called "regular tribute" in terms of tax items. According to the laws of the Tang dynasty, these rewards can be converted into silk prices and into corresponding tax obligations.
That is, "the contribution of each county is made by local people, and silk is the price" and "the rent is also discounted, and other subjects are not levied". For example, Huayin County's task is "ten kites, five black storks, thirty-eight catties of Poria, four catties of Asarum, and thirty-eight catties of Shen Fu", and Anton Khufu needs to "contribute five catties of ginseng, ...", and list the regular tributes from all over the country.
In the late Tang Dynasty, Lu Guimeng's poem "New Sand" reflected this collection of continuous tributes: "A small dike rises in the sound of the waves, and the seagulls know it only after the official knows it. Penglai has a road to teach people and should pay annual tax. "
Among them, it is said that the place in Penglai has to pay Ganoderma lucidum and Xiancao as taxes every year. 4. The change of "two taxes", social unrest and land annexation in the middle and late Tang Dynasty seriously damaged the tax base (household registration) of "Rent Adjustment Law", and the principle of "taxation according to tax" lost its foundation of existence more and more.
In the first year of Dezong's conquest of China (AD 780), Prime Minister Yang Yan put forward the famous "two tax laws". The remarkable feature of the "two tax laws" is that it has changed the practice of collecting corvees according to their mouths, and most corvees come from poor working people. It takes the amount of property as the tax basis, which not only broadens the scope of taxation, increases fiscal revenue, but also makes the tax burden relatively fair and reasonable, and reduces the tax burden of poor people to some extent.
2. The poem about tax payment was re-endowed by Bai Juyi, who planted Sang Ma to help the people.
Life is fabric and silk, and everyone has thought about it. Outside the body, levy, and obey.
The state set up two taxes, the original intention is to worry about the people. At the beginning of the Jue dynasty, to prevent adultery, forgive its internal and external ministers: tax plus one thing is regarded as bending the law.
But after a long time, corrupt officials have to follow suit; I am eager to spoil, there is no winter and spring. Weaving silk is not a horse, restraining silk is not redundant; Xu Li forced me to accept, and I was not allowed to wander around for the time being.
At the end of the year, the world closed, and the evil wind broke the village. At night, the fireworks are exhausted and it is white.
Young people don't cover, and old people don't get warm. Sadness and cold are pungent in the nose.
I lost the residual tax yesterday because I peeked at the official warehouse door: silk is like a mountain, silk is like a cloud; The number is the envy of others, and the supreme is offered with the month. Take my warmth away, Mel.
Entering Qionglinku, it turned to dust after a long time.
3. What are the poems about "paying taxes"?
run away from home
Dynasty: Song Dynasty | Author: Le Leifa
The name of the rental post is still there, so who pays the tax? Burned into a tomb without a owner, the land occupied no official land. The border countries are constantly in war, and the barbarian countries are biased. Young and old do not know where to take them, and there will be a good year.
2.
Mountain Widows/World Bank
Because of the soldiers, the husband clung to Mao Peng and his linen clothes were burned.
Mulberry and philosopher still pay taxes, but they still want seedlings after rural famine.
When picking wild vegetables and roots for cooking, spin raw wood and burn leaves.
If you are in a deep mountain, you should also avoid the levy.
Dynasty: Tang Dynasty | Author: Du Xunhe
3.
Sighed (rhymes with Jia. )
Japonica rice ripens late this year. When will the frost wind come?
Frost wind came, rain poured down, and fungus grew on loquat head.
My eyes are dry and my tears are endless. I can't bear to see Huang Sui lying in the mud!
Stay overnight in January, and take food with you when it is sunny.
Sweating into the market, the price is as cheap as chaff.
Selling cattle, paying taxes, tearing down houses and cooking are not as superficial as going hungry next year.
Officials today want money instead of rice, and northwest Wan Li recruits Qiang people.
Palace is more bitter in the imperial court, but it is better to be a Hebo woman!
Dynasty: Song Dynasty | Author: Su Shi
4.
On April 29th, I sat in a straight room and read the second book of thin wine in Dongpo of Valley Primary School.
Thin wine is better than waking up alone.
An ugly woman won the battle.
There is no need to envy music, and the wind is full of self-sufficiency.
It's not necessarily fun to cover the front and hug the back, but it's very entertaining to invite the moon to take pictures.
Eating delicious food at night can be eaten as meat, and Yu Hengsheng's family is safe.
Listen to the bell and drum outside Ludongmen, and Qi Xuantang will change the beam.
What is like a forest? It's full of water.
There are as many as 30 pots of water and 800 peppers.
What's better than a glass of muddy wine and a piano?
Rich is not as good as poor, and cheap is not as good as proud.
A smart house can be ignored by ghosts, but a net taxpayer is not angry.
Zhongshan was drunk for thousands of days, and Wen Jun came thousands of miles to quench his thirst.
It's better to buy firewood for 100 yuan. I've been with Chai Jing for a long time.
Dynasty: Song Dynasty | Author: Yu Liangneng
5.
When put into the market, the price is as low as chaff. Song sushi
Selling cattle, paying taxes, tearing down houses and cooking are not as superficial as going hungry next year.
Officials today want money instead of rice, and northwest Wan Li recruits Qiang people.
Gong has suffered more than others, but she is a Hebo woman.
4. Rearrange the poems about tax payment
Author:
Bai Juyi
Planting Sang Ma in thick land will help the people.
Life is fabric and silk, and everyone has thought about it.
Outside the body, levy, and obey.
The state set up two taxes, the original intention is to worry about the people.
At the beginning of Jue, prevent her from lewdness and forgive her internal and external ministers:
Tax plus one thing is all in vain.
But after a long time, corrupt officials have to follow suit;
I am eager to spoil, there is no winter and spring.
Weaving silk is not a horse, restraining silk is not redundant;
Xu Li forced me to accept, and I was not allowed to wander around for the time being.
At the end of the year, the world closed, and the evil wind broke the village.
At night, the fireworks are exhausted and it is white.
Young people don't cover, and old people don't get warm.
Sadness and cold are pungent in the nose.
Yesterday, I lost my residual tax because I peeked at the official treasury door:
Silk is like a mountain, silk is like a cloud;
The number is the envy of others, and the supreme is offered with the month.
Take my warmth away, Mel.
Entering Qionglinku, it turned to dust after a long time.
5. What are the poems about "paying taxes"? 1. Outbreak Dynasty: Song Dynasty | Author: The name of Le Leifa Taxi Station is still there, who pays taxes?
Burned into a tomb without a owner, the land occupied no official land. The border countries are constantly in war, and the barbarian countries are biased.
Young and old do not know where to take them, and there will be a good year. 2. The widow in the mountain/the husband of the World Bank died because of the soldiers.
Mulberry and philosopher still pay taxes, but they still want seedlings after rural famine. When picking wild vegetables and roots for cooking, spin raw wood and burn leaves.
If you are in a deep mountain, you should also avoid the levy. Dynasty: Tang Dynasty | Author: Du Xunhe 3. Wu Zhongtian Fortan (and Jia Shouyun. )
Japonica rice ripens late this year. When will the frost wind come? Frost wind came, rain poured down, and fungus grew on loquat head.
My eyes are dry and my tears are endless. I can't bear to see Huang Sui lying in the mud! Stay overnight in January, and take food with you when it is sunny. Sweating into the market, the price is as cheap as chaff.
Selling cattle, paying taxes, tearing down houses and cooking are not as superficial as going hungry next year. Officials today want money instead of rice, and northwest Wan Li recruits Qiang people.
Palace is more bitter in the imperial court, but it is better to be a Hebo woman! Dynasty: Song Dynasty | Author: Su Shi 4. On April 29th, I sat in a straight room and watched a glass of thin wine and two glasses of thin wine, which made me awake. An ugly woman won the battle.
There is no need to envy music, and the wind is full of self-sufficiency. It may not be fun to cover the front and hug the back, but it is very entertaining to invite the moon to shadow.
Eating delicious food at night can be eaten as meat, and Yu Hengsheng's family is safe. Listen to the bell and drum outside Ludongmen, and Qi Xuantang will change the beam.
What is like a forest? It's full of water. There are as many as 30 pots of water and 800 peppers.
What's better than a glass of muddy wine and a piano? Rich is not as good as poor, and cheap is not as good as proud.
A smart house can be ignored by ghosts, but a net taxpayer is not angry. Zhongshan was drunk for thousands of days, and Wen Jun came thousands of miles to quench his thirst.
It's better to buy firewood for 100 yuan. I've been with Chai Jing for a long time. Dynasty: Song Dynasty | Author: Yu Liangneng 5. Put it on the market, it's cheap, begging like chaff.
Selling cattle, paying taxes, tearing down houses and cooking, I am not worried about the famine next year. Officials today want money instead of rice, and northwest Wan Li recruits Qiang people.
Gong has suffered more than others, but she is a Hebo woman.
6. In that poem about "tax", which fields have no tax, so I can satisfy my hunger.
-Interpretation of Bai Juyi's "Watching the Ears of Wheat": In order to pay taxes, I sold all the fields at home and relied on picking ears of wheat to satisfy my hunger. Miao and Shu taxes can't be eaten, and the official warehouse is turned into soil.
-Interpretation of Zhang Ji's "Wild Old Songs/Shan Nong Ci": The grain is sent to the warehouse of the government, and finally decays and turns into soil. The money that is short of me is paid back internally, and the millet tax grain that is owed to me is allowed to be removed privately.
-Interpretation of Sui's "Blowing the whistle to return home": The money borrowed in the past should be deducted from the official money assessed now, and the grain owed to me should be secretly deducted from the grain tax. Spring silkworms collect silk, and autumn ripe silkworms are taxed.
-Tao Yuanming's "Peach Blossom Garden Poetry" Interpretation: Spring silkworms make cocoons and take silk, and autumn harvest is not taxed. At that time, taxes were very low and regular, so I could sleep soundly and stay up late in the morning.
-Jie Yuan's interpretation of "Thieves Return to Officials": Land rent and taxes have a fixed time limit, and on the third morning, they are still asleep. How to know the gorgeous accessories of two clouds in ordinary bun and get several township taxes.
-Interpretation of Zheng Ao's Fu Gui Qu: How do you know that the gorgeous ornaments on the two pieces of Yunji are worth the taxes of several towns and villages? The royal decree of mercy is written on white linen, and all taxes are exempted near the capital this year.
-Interpretation of Bai Juyi's Ling Du Left: Shi Enbude's imperial edict was written on white linen paper, and all places near Beijing were exempt from this year's tax. Silkworm sacred algae have become silk, and silk tax was levied at the beginning of this year.
-Interpretation of Yuan Zhen's "The Weaver Girl": The Weaver Girl sincerely prayed to the silkworm god to bless the silkworm to produce silk early, because the government will levy silk tax in advance this year. Inferior people have no money, two taxes and one help.
-Su Shi interprets the topic of leisure in Lingao: I am worse than him, but I can't pay taxes here. .
7. The poem "Datian, Xiaoya" about taxation in the ancient poem "The Book of Songs" said: "There are ups and downs, rain is praying, rain is my commons, so I am private."
This is a poem praising the system of Jing Tian in Shang Dynasty. Wang Wei, a poet in the Tang Dynasty, wrote in the poem "Gentleman Appreciates Newspaper" that "the screen is in Lantian, and the land is thin.
At the age of 20, I lost my tax in order to serve the prosperous times. "This poem was written when the author lived in Tianbao for nine or ten years and a friend came to visit him in Wangchuan.
When introducing his own life, the poet showed his hard work and active tax payment, showing his strong sense of tax compliance. Liu Shenxu, a poet in the Tang Dynasty, wrote in Xunyang Tao's Bie Ye: "Taoists learn to hide first, and plant willows along the Yangtze River.
..... Ji Yunming Guling, autumn water is cold. Things are self-cleaning, but wild feelings are not connected.
Reward on the rustling hills and slaughter in the open will not be in vain. I would like to keep the millet tax and return to Dongshantian. "
He expressed his admiration for Tao Yuanming and his yearning for seclusion, and expressed his willingness to keep the millet tax, which reflected the prosperous Tang Dynasty with clear politics and rich life. "Dongpo Planting Flowers" Bai Juyi loves to plant trees and flowers, and realizes the way to be an official.
He wrote in the poem "Dongpo Planting Flowers": "If you raise trees, it is no different from raising people. If you want to flourish, you must first save the roots.
How can we save the roots and persuade farmers to pay rent? Clouds and lush foliage are more likely to punish people.
It is common for people to move this to the county government ... "He compares raising people to raising trees and thinks that the fundamental thing to save the people is to share taxes, which vividly reflects his thought of managing taxes and raising people." Bai Juyi's "Autumn tax levied in five ancient counties, Nanting in Biding County" contains "I am happy to collect taxes, and I like to hear about it.
The description of "Yi Xun Liang Hua, who came to Phoenix to celebrate the New Year" expressed the poet's expectation of taxation at that time, that is, the court did not increase the burden beyond the statutory tax, and the people did not suffer more than the statutory tax. On the 24th day of the first month, my son Wang Yuan, the scholar monk and all the Taoist priests went to the Luofu Taoist Temple and the Seven Zen Houses to write poems and send them to. Su Shi, a writer in the Northern Song Dynasty, attached great importance to family education. Born two years younger (1095), he wrote a poem to his two sons, Mai Su and Su Lang, who are far away in Yixing: "Play in the season, and throw yourself into this world.
It is better to wash karma, but also to get the moon first by being close to the water. Give books and reward children, and have a long talk.
The portal works harder and pays taxes in advance. "I specifically told them to pay the rent early, indicating that he attaches importance to paying taxes according to law.
"The Four Seasons of Home" There is a poem by Guo in Song Dynasty: "It is enough to lose the official position. Cutting grass is profitable as well as profitable.
There are many kinds of cattle and sheep, and there are many purposes of storage in winter. Why the eyebrows are long-lived, and the wine in the jar is freshly cooked. "
This paper describes the scene of farmers enjoying the fruits of their labor with peace of mind after completing farm work and paying taxes in full and on time, and also reflects people's strong sense of tax compliance at that time. This is a poem by Lu You in the Song Dynasty, which says, "Soak seeds in early February and transplant rice in mid-April.
..... At dusk, the oars fly home, and the town drums in winter and winter. Respect the elderly in daily life and be diligent in teaching children.
Who will tell "xianggong" for me in this language? There is no need to give rent to ordinary people. I hope the years will be fruitful. "
It describes the rural scene of farmers' hard work and happy mood, and expresses farmers' good wishes of obeying taxes but seeking a bumper harvest every year.