During the Western Jin Dynasty, the land ownership system and household registration method were implemented in the tax system. During the Eastern Jin Dynasty, bureaucrats were allowed to occupy the development of land ownership with thousands of handmaiden and thousands of fertile fields, and on this basis, a tax system with its own characteristics was formed.
The social and economic characteristics of the Jin Dynasty are the rapid development of the south of the Yangtze River, the relatively slow development of the Central Plains, the important position of the gentry economy and the temple economy, the low level of commodity economy and the strengthening of economic exchanges among all ethnic groups. With the unbalanced development of economy and the change of military situation, the tax system and corvee in this period showed different characteristics of the times.
After the Emperor Wu of Jin destroyed Wu and unified China, he issued the order of occupying farmland in 280, which was the first household modulation. The order stipulates the tax amount based on the land ownership system.
The so-called land occupation refers to the amount of land that ordinary families can occupy and use according to the population, and farmland is the amount of land that pays rent and tax according to the standard. The occupied land was not allocated by the imperial court, and only private households were allowed to cultivate and occupy it themselves. Regardless of whether the occupied land meets the statutory standards, the rent must be paid according to the prescribed number of classes.
The land occupation order includes land occupation system, household rules, land restriction system and official land occupation system.
Cultivated land occupation system is also called cultivated land occupation system. It is stipulated that one man occupies 70 mu of land and one woman occupies 30 mu of land; Among them, Ding Nan 16 to 60 years old; The field is 50 mu, and female students account for 20 mu. The secondary males are 13 years old to 15 years old and 6 1 year old to 65 years old, occupying 20 mu of land, and the secondary females and the youngest do not occupy land. The second term here refers to underage or elderly men and women who undertake some services.
In terms of tax, the land occupation system stipulates that 50 mu of land is taxed at 4, that is, 8 liters per mu. In addition to the land rent, it is also necessary to pay the household transfer. As the head of the household, Ding Nan has to pay 3 silks and 3 kilograms of cotton every year; If the head of the household is a woman or a man with a second child, the number of households will be halved.
Household rules: For households headed by Ding Nan, 3 silks and 3 kilograms of cotton are distributed every year, and half for those headed by Ding Nan and the second Ding Nan.
According to the regulation of farmland restriction system, an official can occupy 15 hectares of farmland for one product, and each product below will reduce 5 hectares of farmland.
According to the system of officials occupying farmland, the first-class officials can occupy 50 hectares of farmland, and then decrease by 5 hectares in turn until the ninth-class officials occupy 10 hectares of farmland. The number of sheltered tenants ranges from 50 households to 1 household with nine products.
The family transfer method has three characteristics:
1. Take households as the unit, collect land rent and tax adjustment, that is, land tax and household registration tax are combined into one, and land tax belongs to household tax, regardless of whether there is more or less land, one household tax is paid.
2. The real objects such as silk and cotton collected by households are only a rough standard. In fact, they will be converted into standard objects according to the actual production situation in various places, not limited to who Zheng Xulan offended in those years.
3. Compared with the Cao Wei period, the land rent and household transfer collected in the Western Jin Dynasty doubled and the household transfer increased by half.
The purpose of the household system promulgated by Emperor Wu of Jin Dynasty was mainly to divide the land and restrict the land merger, so as to ensure the tax revenue and corvee collection of the imperial court. The implementation of the family system is a major feature of the Jin Dynasty, which enhanced the national strength of the Western Jin Dynasty.
During the Eastern Jin and Southern Dynasties, Jiangnan was further developed and its social economy developed greatly. The working people in the north are constantly moving south, which not only provides a large number of labor, but also brings advanced production tools and technologies. Because they are overseas Chinese, they are scattered in counties established by overseas Chinese, and the tax is different from that of indigenous people.
This difference is concentrated in the household registration. During the Southern Jin Dynasty, the official household registration was called Huang Ji. Because overseas Chinese have not settled down and have no real land, there is no tax. As a result, white people appeared outside the yellow race.
Refugees flock to the south of the Yangtze River, live in overseas Chinese counties, hold white nationality, and are exempt from tax service, which will inevitably increase the burden on the indigenous people in the south of the Yangtze River, affect the financial income of the court, and cause serious social and economic problems.
It is imperative to break ground. The main spirit of Tuduan is to delimit the regions of states, counties and counties, and residents should make up their accounts according to their actual places of residence, so it is called Tuduan. Because the tax service follows the household registration, the core of land reform is to rectify the household registration.
That is, all residents, regardless of overseas Chinese, will be included in the official household registration of the county where they are located, and the preferential treatment for overseas Chinese will be abolished so that the court can collect taxes uniformly.
The taxes in the Eastern Jin Dynasty were actually divided into four sections. The first stage is from Jin Yuan Emperor to Jin Cheng Emperor, before Xiankang Tuduan and Dutian collected the rent. This tax system is still the system of the Western Jin Dynasty.
In the second period, from the time when Emperor Xiankang of Jincheng broke ground to collect land rent, to the time when the tariff was changed in 376, the system of collecting land rent was implemented. Xiankang Tuduan included overseas Chinese, including ordinary people, in the yellow tax households. Rent collected from farmland is an acre tax.
The biggest change in this tax system is the abolition of the tax exemption privileges of nobles and relatives. But they can still be exempted from service, such as the tax exemption policy for service in 376 years.
In the third paragraph, the tariff was changed in 376, and it ended after the Battle of Surabaya in 383 before the increase of civil tax. During this period, the Eastern Jin Dynasty not only changed the mu tax to the oral tax, but also established the tax exemption system for the service people.
Service includes hard labor and military service, and those who are serving can be exempted from customs duties, which has some effects on the stability of the countryside and the army. During the Eastern Jin Dynasty, the soldiers of the northern government who were used to win the battle of Feishui were all tax-free.
The fourth section began with the increase of tax rice after the Battle of Feishui in 383 and ended with the demise of the Eastern Jin Dynasty. The characteristics of taxation in this period are that rice, cloth, silk, silk and cotton are collected by households, while land rent and household adjustment are collected by production classification, that is, nine products are connected. One change at this stage is that active servicemen cannot be exempted from transfer. Probably because the situation is tight, people have to pay taxes and serve.
The tax system in the Eastern Jin Dynasty has the following characteristics:
First, the monetary tax is replaced by the real tax, and every household pays equal attention to it. Women pay taxes by granting land, which adapts to the reality that large households occupy the hidden population and can only be guaranteed by household expropriation.
Second, the evaluation of households adopts the method of nine products mixing, that is, according to the assets of households and the level of households, but large households are more suitable. There are many people, but it can also be calculated according to the population and the household registration. The burden is not too great.
Third, the rent adjustment tax in the Eastern Jin Dynasty is110, with 3 liters per mu. Originally, it was mainly based on ding rent, but now it is changed to paying equal attention to ding rent and mu tax, and paying taxes according to fields. However, it was opposed and resisted by powerful families, and then the oral tax system was implemented, so the dependent population naturally did not pay taxes.
The corvee system in the Jin Dynasty was different in service age and military service system.
The service era is the service era. After Wuping in the Western Jin Dynasty, the starting age was reduced to 16, and the exemption age was raised to 65. The service age in the Eastern Jin Dynasty is basically the same as that in the Western Jin Dynasty. From the end of the Western Jin Dynasty to the unification of the Central Plains in the Northern Wei Dynasty, its service system was also in the same strain.
If Cao Wei's world system is the most typical, then the Western Jin Dynasty is the heyday of the world system, with many soldiers and independent families.
According to the regulations of the Western Jin Dynasty, military men are active men aged 65,438+60, two thirds, two quarters, two sixths and three sixths. If the father dies and the son succeeds, he is forced to serve on his behalf, and his affiliation may not be changed. However, children of soldiers can be officials, they can be officials, and soldiers can take turns to take vacations.
By the end of the Western Jin Dynasty, the soldiers in the world were exhausted by the successive military disasters in the Central Plains, and there were few military households, and the military system gradually declined. On the contrary, the recruitment system has gradually flourished.
In the early years of the Eastern Jin Dynasty, there were many kinds of corvees because the military operations did not stop. Its legal service period is 20 days per year for each tripod, and each tripod sends out 18 people. Fan Ning, a scholar in the Eastern Jin Dynasty, exposed the fact that the service period was endless, which proved that the corvee in the Eastern Jin Dynasty was still very heavy. In fact, this also reflected the tense situation at that time from one side.
There were fewer old military households in the Eastern Jin Dynasty. In the early days, we used to drive away hidden families, recruit slave children, expel criminals and other ways to open up the army and expand the army, but it still could not meet the needs of using troops. So it recruited a large number of refugees who moved south as soldiers, and the recruitment system gradually replaced the world military system and became the main method of recruiting soldiers. For example, the northern government soldiers who participated in the Battle of Feishui were recruited. In addition, whenever there is a major war, people are temporarily recruited as soldiers.
The gentry is also called aristocratic family, clothing, clan, potential family, aristocratic family, giant room, gate valve and so on. Door valve is a general term for family status and valve concept, which refers to a famous family that has been an official for generations. The gentry system is the most remarkable official selection system in China history from Han Dynasty to Sui and Tang Dynasties, and its realistic influence often leads to the monopoly of important official positions in the imperial court by a few clans. Instead, it was the imperial examination system.
Sima Yan, Emperor of Jin Dynasty. Kawachinofumi is a native of Henan Province today. The founding monarch, Emperor Wu of posthumous title, was the ancestor of the temple. During his reign, a series of economic measures were taken to develop production and society became prosperous.
Part of the hukou of bureaucrats, nobles, landlords and gentry in China feudal society controlled by privileges and forces. The handmaiden in the Eastern Han Dynasty, the tenant in the Wei and Jin Dynasties, and the Zhuang guest after the middle Tang Dynasty all belong to shady households.
Jin and Yuan emperors. The great-grandson, the grandson of Sima, the son of Wang Langya, Gong, and the son of Emperor Wu of Jin Dynasty. The founding emperor of the Eastern Jin Dynasty, posthumous title Yuan, was named Zhongzong. In 3 17, he was called the King of Jin with the support of Jin nobles and Jiangdong clans, and he became emperor in 3 18.
Ming Di, the eldest son of Emperor Jincheng. After Ming Di's death, he succeeded to the throne, and posthumous title became emperor, and Dian Hao became emperor. During his reign, due to the rebellion of Su Jun and Zuyue, Miyagi moved to Shicheng. It was not until 329 that Tao Kan put down the Soviet rebellion and moved back to Jiankang.
Sixteen countries, also known as Wuhu Sixteen Countries, is a period in the history of our country, that is, from the late Western Jin Dynasty to the Northern Wei Dynasty to unify the Central Plains. At that time, Wuhu invaded the hometown of ancient China on a large scale, so it was called the Five Wastes China Period by later generations. The five lakes refer to Xiongnu, Xianbei, Hu Jie, Bian and Qiang; Sixteen countries are actually far more than 16.
Fan Ning. Jinshi in the Eastern Jin Dynasty, a former satrap, was the secretariat of Yanzhou in Xuzhou, Jin, and the son of Wang Fan. It has been reported that the corvee in the Eastern Jin Dynasty was too heavy. Fan Ning is also the grandfather of Ye Fan, the author of the Book of Were Han.
According to Biography of Jin Shu and Biography of Tao Hui, people were starving at that time, especially in the Three Five Areas. So the court ordered the people to buy and sell food freely to alleviate the urgent need.
Tao Hui, a former secretariat of Jiaozhou, said: As soon as the news of the freedom to sell grain comes out, the powerful enemies in the north will think that we are weak and threaten our security. Tao Hui suggested opening a granary to help people. This passage revealed some information about the imperial economic system.
The court allowed farmers to sell grain to city residents and use the proceeds to buy salt and farm tools that they could not produce. This is the phenomenon of grain trading at that time.