Rental system:

Rent adjustment system is a service system based on land equalization system. The land equalization system is to distribute state-owned land to farmers who have no land or little land without touching the landlord's land. Farmers who have acquired land are not allowed to buy or sell land, and some land will be returned to the state after death.

It is necessary to pay a fixed amount of rent (rent in kind) according to the regulations, and at the same time bear all kinds of corvee (labor rent) of the country. If you don't go to service during the service period, you can use silk or cloth (that is, agent) instead. Through this system, the feudal regime not only strengthened the control over farmers, but also ensured the collection of taxes.

Two tax laws:

First, implement the principle of living within our means. The total tax revenue determined by the central government according to the financial expenditure shall be collected from local households by all localities according to the amount allocated by the central government.

Second, the tax basis. Owners and customers are incorporated into the current household registration of counties and counties, and the houses are given according to the amount of Ding Zhuang and property.

Third, the subject of taxation. Both aborigines and immigrants will establish household registration according to their current place of residence and pay taxes there. Rent payment and all other taxes and fees should be abolished. In addition to the two taxes, it is strictly forbidden to collect other taxes and fees in other names, otherwise it will be punished as "bending the law". Mobile businessmen levy 1/30 tax at their business locations (later changed to110), and the widowed and widowed are exempt from tax.

Fourth, there is no uniform tax rate in China. Implement the principle of living within our means. Therefore, according to the number of assets of each household, determine 9 grades of families and determine the "household tax" to be paid; Then collect "local tax" according to how much land you own. The number of fields around the country is roughly based on the fourteenth year of living in Dali (779). From the "D" level of rent and rent collection to the household registration of assets, two kinds of taxes are levied by households.

Fifth, the tax payment period. Pay taxes in summer and autumn every year, with the "summer tax" paid before June and the "autumn tax" paid before 1 1 month. Because of this, it is called "two tax laws". This is also in line with the production characteristics of agriculture in South China.

Sixth, the form of tax payment. According to the provisions of the two tax laws, money is levied by households and millet is levied by fields. In the actual collection, it is often "to set taxes by money and temporarily levy miscellaneous items". The "two taxes" are paid in the form of money, and in some cases they can also be collected in kind.