Spreading land tax is an important tax system reform implemented in Qing Dynasty (mainly during Yongzheng period). Its content is to spread Ding Yin into land tax, that is, to incorporate poll tax into land tax. This reform not only stabilized the tax revenue of the feudal government, but also reduced the burden on the people to some extent. It is a successful example of reform in history.

First, the tuning system in the early Qing Dynasty and its disadvantages

The tuning system in the early Qing Dynasty was inherited from the Ming Dynasty. The tax system in Ming dynasty adopted the method of combining man with land. The government levies land tax (summer tax and autumn grain) on land, and at the same time levies corvee on households in China according to "households" and "households". The corvee sent by every household is called "angel lee", that is, every household acts as commander-in-chief and commander-in-chief. According to Ding (an adult man aged 65,438+06-60), corvees can be divided into "unified corvee" and "miscellaneous corvee". The former is a relatively fixed corvee with a certain number of people, which is also called "regular corvee", such as serving as grain chief, housekeeper, horse bow, librarian, Gong Bing and miscellaneous corvee. The latter is a handyman temporarily signed by the government. At first, the corvee was mainly forced labor, and there were only some "silver difference" items in the uniform; In the future, not only the "poor strength" is on the scale, but also Li Jia and Zapan can be gradually replaced by silver. In the early years of Wanli, Zhang promoted the whip method to the whole country, abolished the difference between silver and strength, merged different corvee projects, and levied silver for employment; At the same time, part of the corvee was converted into silver and incorporated into the land tax collection. However, in most places, some service silver [1] is still collected from the people, which becomes Ding Yin, also known as "Ding Yaoyin" and "Li Mi Yin". Therefore, the tax system in the early Qing Dynasty was divided into fields and acres: "Population and land are the basis of wealth" [2], "Land has tax, land has tax" [3]. Ding Yin's "just for the country, paying tribute to the land" [4] is one of the most important taxes in feudal countries.

In the early Qing Dynasty, the collection methods of Ding Yin were different in different areas. "At that time, there were three types of nine rules, one was a whip sign, one was anywhere, and the other was with Ding" [5]. Generally speaking, the northern region is divided into three grades and nine levies, that is, according to the number of households and the amount of food, the number of people is determined and different amounts of Ding Yin are levied respectively. In the south, it is called "a whip" to unify discipline and levy factions. "Ding Anyi School" is a combination of Ding Yin and land tax collection, mostly in the south, especially in southwest Sichuan, Guangxi and southeast Jiangsu and Zhejiang. As far as the whole country is concerned, there were only a few places in Ding Anyi School in the early Qing Dynasty, and Ding Sui Ding School was dominant.

The types of Ding Yin are Ding Min Yin, Tunding Yin, Jujube Ding Yin, Craftsman Ban Yin, Salt Banknote Silver and so on. Yin was recruited by ordinary people; Ding Yin, whose name was changed to another province, also belongs to this category. In some places in the south, it is divided into township and city, and silver is collected separately. Tunding Andrew was incorporated into Visotunning. In the early Qing dynasty, the Ming dynasty health center was abolished. Except for those who have the task of transporting grain, the original health center troops were gradually changed into civilian nationalities and merged into counties to compile silver. Therefore, there is no difference between Tunding and Mingding, but the silver collection is different. The tune of the stove was collected from the extended kitchen households and edited separately. Craftsman's silver is inherited from Ming Dynasty. In the second year of Shunzhi in Qing Dynasty (1645), except for the registration of artisans in the province, the craftsman's class silver was once exempted, but it was restored soon. However, because "a long time ago, the descendants of craftsmen either jumped ship, migrated and fled, or left the household registration after a long time" [6], it was no longer possible to levy it on craftsmen, so the provinces "either sent private households to take it out or companies compensated themselves" [7]. After the mid-Kangxi period, craftsmen from all provinces were gradually incorporated into the land tax collection. Salt banknotes and silver were originally converted into silver by people who received household salt from the government in the Ming Dynasty. Later, the government stopped distributing salt, and both paper money and rice were converted into silver, which became a population tax. By the Qing Dynasty, most of the provinces' hukou had been incorporated into the land tax, and only a few provinces, such as Jiangxi and Fujian, still kept it and collected it by mouth. So these provinces not only made up men, but also made up women's mouths. In addition to the above, there are some local Dingyin projects, such as Dingyin in the army, Dingyin in the army, Dingyin in the resident, Dingyin in the fishery and so on. There are so many kinds that it is impossible to list them one by one.

The subjects collected by Ding Yin are different in different provinces, and the counties in a province are often different. People of all colors, such as Ding, Tunding and Zao Ding, are different and there is no uniform standard. Generally speaking, the north is heavy and the south is light; The northwest is particularly heavy and the southeast is light. For example, even in the north, each person's silver is generally more than one yuan, and the weight is mostly one or two. In Shaanxi, it is more than four, and in Gansu, it is more than eight or nine. In the south, it's only a few cents a ding, and the lightest place is only a dime a ding. At that time, people said, "The grain in the north is lighter than that in Chong Ding, and Nadine is outside. All tolerant factions come from Ding; ..... The soil grain in the south is more important than grain, and all factions are allowed to produce grain "[8]. This is the general trend of local banks' burden at that time.

In order to ensure the collection of Ding Yin, a set of strict household registration management and staffing system was formulated in the early Qing Dynasty. In terms of household registration, in the third year of Shunzhi (1646), "the household registration is subject to the household registration, and the household registration law is omitted: all military, civilian, vocational, medical, religious, industrial and music households are subject to the original registration; If you cheat, get rid of the exemption, avoid the weight lightly, and paste 80 will correct it [9]. This is following the old example of the Ming dynasty, trying to force a professional household registration in a legal form and pass it on from generation to generation to facilitate government control and tax collection. People's editing was originally scheduled to be once every three years, and it was changed to once every five years in the thirteenth year of Shunzhi (1656). The purpose is to "verify that Ding Kou in the world has a version record, and he was fired at the age of 60 or above, and Ding Zengfu was added at the age of 16 or above", and "flat clothes, bright and hidden, don't be old or young, all poor" [65438+] Specifically, every time when editing, the Li family organization should log in according to the original amount, new recruits and real positions stipulated by the government. In the end, the covers of the books of the provinces presented to the emperor by the Ministry of Household Affairs were all yellow, so it was customarily called "Yellow Book", which was actually the household registration book. Editing is related to the Origin of Dingfu, so the rulers attach great importance to it and stipulate many special laws and regulations, and officials at all levels will be punished for concealing or withholding information; Each county can add more than 2000 people, not only state and county officials, but also governors, chief secretaries and governments at all levels, all of which are recorded.

Household registration management and personnel editing are organized and implemented by Li Jia (in some places, it is called Tujia or other names). The composition of the Li family in the Qing Dynasty was the same as that in the Ming Dynasty: every 65,438+065,438+00 households made a plum, which was filled by many people in turn, and the remaining 65,438+000 households made 65,438+00 Jia Long, and each household filled Jia Long (or Jia Tou for short) in turn, all for ten years and one week. The organizations in the village are in the countryside, in the city and near the city. Chief Li and Chief A are in charge of official business, assisting state and county officials to collect money and grain, and compiling catalogues.

The above is an overview of Ding Yin's collection of books and related systems in the early Qing Dynasty. On the surface, this system is very strict. In fact, from the beginning, it was full of loopholes and chaos. It can be said that it has never been seriously implemented. The collection of fixed tones in the early Qing dynasty was based on the whip book in the Wanli period of the Ming dynasty, not on the investigation of actual household registration. In the 14th year of Shunzhi (1657), the Qing government compiled Fu Quan Shu, in which the original amount of taxes was based on the old amount of Wanli, with a slight revision. Although it was stipulated at that time to "judge the situation and expel the famine and die", in fact, there was no serious investigation and verification of household registration and land, but some taxes that could not be collected according to local reports were exempted. As a result, it not only retained the original irregularity and inaccuracy of the old Wanli edition, but also became more irregular and inaccurate than the original because of decades of social changes, especially the great turmoil in the late Ming and early Qing dynasties.

After national unification and social stability, the Qing government did not do the household registration verification. Under the social conditions in the late feudal period, due to the relaxation of personal attachment, the flow of population between regions and industries became an unchangeable social reality. It was difficult for the Qing government to control the hukou, and it was impossible to conduct a large-scale census of the hukou as in the early Ming Dynasty, restricting its mobility and fixing its occupation. In this case, the provisions of "every household is subject to its household registration", "verifying the population of the world and carrying a version of registration" and "paying tribute, clearing Tibet, leaving the old and the young and the poor" are simply impossible to achieve. The five-year editorial staff is regular, "but only to pay fees, there is no way to ask about the increase or decrease of Dingkou and the improvement of farmland" [1 1]. Therefore, it is very common that books compiled and revised in the Qing Dynasty remain unchanged for decades. "There are many names, but they are all famous according to books, and there is no trace to be found" [12], which is extremely confusing.

Although the population is difficult to verify, the imperial tax revenue is indispensable, so counties can only take the registered population as an example. "Since Chengping, Company A has maintained the original amount because it is taken for granted. A man with a lonely face has nothing to say, and even a man refuses to delete it when he is dead. The son was born and was blamed for it. The barrenness in the ditch, especially in the book. The son of Huang Kou has entered the book of chasing, and there is no vacancy, so he sympathizes with others. " [13]. What's more, some places "follow the old habits again, and every time they meet with editors, they add four or five accounts in the name, regardless of people's livelihood ... what should be deleted is not deleted, and what should not be added is added" [14]. For example, in Qianjiang County, Guangxi, the original population was 460 ding, and Kangxi added 42 ding five times in 20 to 40 years. "It's quite a lot. My husband took a few decades to add these 42 Ding. Although there are 42 Ding in the book, it is still 460 Ding after verification." As a result, the amount of silver generated by population expansion can only be paid by the registered 460 tons, resulting in an increase in the amount of silver per ton from 0.65476 to 0.76.

The registered person was overwhelmed and had to flee, so the Ding Yin of the runner was added to the person who didn't run. There is an unwritten "statute" in the compilation of the Qing dynasty, which is called "at the top, one at the top, one at the top": "If one household is expelled, one must be replaced; If ten people die and nine escape. There is no new tripod to make up, that is, one tripod is for Jiuding. I am tired when I leave home, and I am tired when I leave home. " [16]. This kind of compensation leads to flight, and flight leads to more compensation, which is a vicious circle. Those who are in the country are few and those who are in the country are heavy. The original levy of silver in Yidu County, Hubei Province was 0.49, and Kangxi Middle School [17] increased to 0.66. According to the regulations, the highest tripod in Henan is 2 per tripod 1.2, but in some places it is as high as 6-7 [18].

Corruption in official management, disturbing the people by editors and judges, and recruiting miscellaneous factions privately have increased the burden on the people. Once every five years, it is a great opportunity for local officials at all levels, managers and secretaries to make a fortune. In the ninth year of Kangxi (1670), Ding Shen in Putian County, Fujian Province openly demanded bribes: "Anyone can take bribes without trial; After the trial, only five yuan was singled out for each Ding Can, and officials could share the fat "[19]. All kinds of public expenses also took the opportunity to apportion to the people: "There are book length fees, county book compilation fees, company official book pen fees, book publishing fees, and yellow silk paper book solution fees. Obviously, all provinces are pursuing more money and less food. " [20]. This kind of apportionment and compilation are not necessarily related, and most of them are used for ten purposes, without certain rules. At that time, some people called those ruthless blood-sucking managers, waiters, nurses and even managers "swarms of moths": "Li Yuan's cream is drying up every day, but the full ones are swarms of moths" [2 1]. At the end of Kangxi, there was a general named Liu in Xiongxian, Zhili, who distributed more than 12 thousand miscellaneous books every year. "The official receives the sixth, and the other erodes the fourth" [22]. As a result, "the poor and exhausted people lead to more migration" [23].

Another problem of the fixed bank system in the early Qing Dynasty was the serious imbalance between the rich and the poor. Under the feudal relations of production, peasants and other laborers who have no land or little land have to bear most of the taxes, while landlords and rich households bear less taxes because of their small population. However, in addition to this basic reason, there are two other reasons that make the burden more uneven: one is the legal privilege of the gentry and landlords, and the other is unfair compilation. As for the exemption and preferential treatment for gentry, the rules of exemption and preferential treatment for scholars with official, official and student status in Qing Dynasty were originally based on the Ming Dynasty. In the fourteenth year of Shunzhi (1657), it was changed to: "A first-class official is a student, and the official is exempt from his own salary, and the surplus grain is still levied." In the 29th year of Kangxi (1690), this principle was reiterated once again, and it was emphasized that children of gentry families were not allowed to cheat and give out excessive exemptions. However, this is just a red tape, and it is impossible to implement it seriously under the destruction of corrupt bureaucrats and squires. For example, in Qinshui County, Shanxi Province, after Ding Qing was offered as a tribute in the fourteenth year of Shunzhi, the amount of silver given to Ding Qing was already shared within the amount of Ding in Tongxian County, but it was "privately given to Ding Qing, avoiding official chores". "Although Ding Qing is all in He Yi, the amount of Ding Qing is several times higher than the old amount", "The poor dare to be angry and dare not speak" At that time, "there were dozens of squires and dozens of grasshoppers" in the north, which made "the people have poor shoulders and cannot rest all the year round." In the south, you can only afford angel lee's poor silver, and other poor silver, such as military post, folk village and post office, are exempted. The amount of silver paid with or without you is often several times different. The unfairness of editing and editing is even more shocking: "The treacherous court official is so cunning that he wants to reduce more grain and less, so he spends his household name and sends it to other places, while the general's library takes bribes, or scatters his grain among households, so he has to change his bucket, leave an acre, farm, all kinds of drawbacks, and can't be poor." The result of unfair editing and editing is that "the rich are lucky and the poor are poor" and "there are many poor families, and there are compensations under the poor roof".

Uneven burden makes the heavy tax on the poor more and more heavy, forcing them to flee and miss books, resulting in a serious loss of books. For example, the original population of Dingben, Shaanxi Province is 2,675,047 Ding (converted from the lower population, the same below). In the second year of Kangxi (1663), the actual number was only 2 185520 ding, which was reduced to 2 140809 ding in Yongzheng, which was only 80% of the original amount, 2 ding less than that in the second year of Kangxi. Xing 'an Prefecture, which suffered the most, only had the original 19.3%, which was 28% less than that of Kangxi II. From a national perspective, although the number of people rose slowly during the Kangxi period, it still failed to reach the original number of people in Fu Fu Quan Shu in the early Qing Dynasty. In order to enrich the quota, in the seventeenth year of Kangxi, the provinces were merged into the garrison, "according to the population of counties." In 25 and 62 years, it was ordered strictly: "the crime of hiding new talents in counties and counties"; "The shortage of editorial staff has led the governor to recruit people one after another and make up for it next time." Thirty-five years later, the brothers, relatives and Ding Yu of Yunnan soldiers were all found out, counted in the number of soldiers and given money and food. Even in a remote province like Guizhou, in the thirty-first year of Kangxi, the number of households increased because of the small number of people. Until the fifty-first year of Kangxi, the Ministry of Housing and Urban-Rural Development was still writing an inscription: "If the state and county officials conceal what should be added, they can't add it to the compilation, and the governor will write an inscription." It can be seen that the quota is still not enough. If we consider the pseudo-elements who have not reported or reported in Ding Shu, the problem will be much more serious.

Insufficient payment will inevitably greatly affect the tax revenue of the Qing government. "At the beginning, I was sitting on one of the Ding. For a long time, the supply of one Ding was the same as that of several Ding, which was unbearable and owed the interests of partners." This phenomenon was very common in Kangxi period, and Ding Yue's escape became more and more serious. Shaanxi, Gansu and Shanxi provinces speak for themselves. For example, in Changshan County, Zhejiang Province, which is known as "only paying attention to grain", since Qingxing, "wars are frequent, epidemics are prevalent, and there are few registered households", "there are only one or two Ding, three or four Ding and several empty valleys in a picture", and Ding Yin has paid a lot of compensation, and "he has owed more than 10,000 yuan over the years". Another example is that Qiongzhou Prefecture in Guangdong belongs to Chengmai and Lingao counties, and it owed 765,438+0900 from the 19th year to the 27th year of Kangxi, and Gaozhou Prefecture belongs to Wuchuan City from the 18th year to the 28th year of Kangxi, which owed 42,470, which was all caused by Ding's escape. This is a strange thing. The increasing number of poor people without food in Ding Shu is also one of the reasons why it is difficult for Ding Yin to collect income. In the fifty-first year of Kangxi, the title of the household department said, "If new posts are added, they will all be dismissed. Although the number of posts has increased to more than 2,000, discussions are not allowed. " This is proof.

A large number of people fleeing also affect social stability. In Shaanxi Province, where Ding suffered many disasters, the land was barren and the people were poor, local officials pointed out that the heavy Ding Yin made "simple people sell men and women to pay debts, while their cunning people took risks unless their families left" and "this thief was all over Qin". With the economic recovery, land merger and redevelopment, the number of bankrupt farmers has increased, and this problem is more serious. This is obviously very unfavorable to the rulers. The difficulty of collecting Ding Yin affected the fiscal revenue of the Qing government, and the flight of people affected social stability, which were two serious consequences caused by the Ding Yin system in the early Qing Dynasty. In order to reverse this situation, the Qing government had to take measures to reform.

Second, spontaneous reforms in various provinces and localities.

Faced with the increasingly serious problem of Ding Yin, local counties and counties have been exploring reforms spontaneously since the late Ming Dynasty. The general idea is to change Ding Yin, which is levied according to population, into land tax, which is to spread Ding into the ground. In fact, this method inherits the legacy of flogging reform and makes it more thorough.

Shu Zhen, a native of the late Ming Dynasty, first put forward the method of collecting Ding Yin according to the land tax in the whole country. According to "Ming Taizu Apocalypse Record", in December of the first year of Apocalypse, the official department gave such a suggestion at that time: "Choose Ding by meter":

"Wang is the most bitter person, and there is no field in one grain: although the field is abundant, the field is exhausted and leaves only one grain; Ding without rice: Ding with rice, rice pushes but Ding doesn't push. The amount of rice taken and the amount of rice are appropriate, and the quantity depends on the two scales. A certain amount of rice is a certain amount of rice. The buyer of the field collects rice and the cultivator pushes rice. Don't lose places in the county annals to violate the ancestral system; Don't leave a blank among the poor, resulting in accumulated compensation; And the official is also free from the difficulty of blame. "

Shu Zhen's suggestion is aimed at the incompleteness of whip reform. The main purpose of whipping reform is to solve the serious harassment and inequality in Dingfu. Therefore, in addition to converting Ding Fu into silver, it is also combined with Fu Fu. However, the flogging reform did not abolish the principle of taxation. The combination of taxes in most places only combines some taxes with land tax, and still retains some taxes. "A whip, from the people, no return to ding. Although a whip is actually ambiguous, "this is a very accurate evaluation. The statement that "all of them are merged into one article, and all of them are counted as mu of silver" in Ming History is not accurate. Because of not giving up taxing people, the reform of "one whip" temporarily eased the troubles of Ding Yi to landless peasants to some extent, but it could not really solve the problem. In a short time, the chaos was standardized, and various factions and private levy of the people's cream followed. The so-called "little whip" is. In view of this situation, Shu Zhen put forward the proposal of "taking rice as grain", in an attempt to popularize the method of "combining grain difference with land" implemented in a few places at that time to the whole country. This is the earliest suggestion on general bank stalls in history books.

The method of Zhen Shu, "The history books say that it was done at that time, ... because of its political deficiency, it was done soon." By the late Ming Dynasty, social unrest, government decrees abandoned, not universally implemented. However, as far as materials are concerned, there are still quite a few places in the Ming Dynasty. As early as Qin Long and Wanli period, with the implementation of whipping method, a few counties and counties have implemented the distribution of salaries according to area or grain. Such as Guangshan County, Xixian County, zhongmou county County, Yutai County, Huguang Jingzhou and its subordinate associations, Tongdao County and Xiangtan County of Changsha Prefecture. The distribution of grain in many counties in Guizhou is probably related to the implementation of a whip method. At the end of the Ming Dynasty, as the problem of Ding Yin became more and more serious, some places set up stalls one after another. For example, in the eighth year of Chongzhen in Chenggu County, Shaanxi Province (1635), "Ding Sui Grain Store" followed suit in Yuxian County three years later. In the early years of Wanli in Huangyan County, Zhejiang Province, when the whip was used, the service silver was uniformly mixed into the field, but there was still "Dingkou Yinmi". By the end of the Ming Dynasty, "Dingkou Yinmi even merged into Tianzheng". Huguang Xiangyang Wei also "repays the debt in mu" at this time. In addition, Macheng County in Huguang and some counties in Guangdong did not set up stalls until the end of the Ming Dynasty.

After the Qing Dynasty, during the period of Shunzhi and Kangxi, Ding Yin was difficult to collect, which did great harm to society and the voice of reform became louder and louder. In this context, many counties have joined the ranks of Tanding, especially in the areas of Jiangsu and Zhejiang in the southeast and Sichuan and Guangxi in the southwest. In Zhejiang, as early as the tenth year of Kangxi (167 1), Yuan, the minister in charge of military affairs, put forward the idea of "distributing salaries according to local conditions", arguing that "there is a certain amount of land, and there is no shortage of every cent in the balance book; The number of people is not fixed, one is that consumption is different, and the other is uncertain. It is difficult and painful to make it clear one by one. " Especially the "barefoot" of the proletariat, "Nadine's money is not enough, and now she is urging that one foot of rice is enough for one or two pieces of silver; If you don't hurry, you will lose. " In the early 1940s, Ningbo also experienced a fierce wave of demanding "dividing the land according to the land", which indicated that the problem of Ding Yin needed to be solved urgently. In this way, from about the middle of Kangxi, many counties in Zhejiang changed from sending people to sending people according to the place. Zhao Shenqiao, who was appointed as Zhejiang's political envoy in the early 1940s, said: "Recently, all counties in Zhejiang started from fields instead of people." This shows that it has become very common. Specific examples are as follows: When Zhang Dechun (word Tiannong) was appointed as the commander of Changshan County in the 48th year of Kangxi, and Dai was appointed as the commander of Tiantai County in the 58th year, both of them worked in this county. During the Kangxi period, there were also many stalls in various counties in the south of the Yangtze River. Emperor Kangxi ordered Zhao in Qinshui County, Shanxi Province: "In the southeast, Ding goes with the grain and goes out of his place"; In the fifth year of Yongzheng (1727), Fan Shiyi, the governor of the two rivers, asked Tan Ding in Jiangnan to say that "Ding Yin was defeated by Tian Zheng in the counties in the south of the Yangtze River", which can prove it.

In southwest China, most counties in Sichuan and Guangxi "cultivated land with grain" in the early Qing Dynasty. The implementation of "grain for grain" in Sichuan was related to clearing taxes in the early Qing Dynasty. Sichuan in the early Qing Dynasty was extremely barren and broken, and most of the old tax books were lost after the war. After the war, the Qing government attracted foreigners from other provinces to reclaim land in Sichuan, and at the same time began to resume tax collection. In this process, on the one hand, the old books are meaningless, on the other hand, it is to reclaim land quickly, restore the economy, and make it convenient for most places to include Ding Liang in the land tax, instead of imitating the Ding Zheng School. Later, there were continuous state and county reorganizations. For example, when Li was appointed as the magistrate of Rongchang County in the 40th year of Kangxi (170 1), he once stood in the county. In the fourth year of Yongzheng (1726), when Tanding was officially fought in Sichuan, only eleven counties such as Weizhou were still distributing land. Guangxi also basically completed the reform before Yongzheng was settled, leaving only Quanzhou, Luocheng and Yangshuo counties. The time of "loading Ding with grain" in Guangxi counties is mostly unknown, but the records of Kangxi Middle School once said that the general rule of compiling Ding there is "more from grain", and the original number recorded in local chronicles has some scores, which proves that most counties in Guangxi have been "loading Ding with grain" from the late Qing Dynasty to the early Qing Dynasty.

In other provinces, it is not as common as the last few provinces, but there are also some scattered counties, such as Nanzheng, Baocheng, Mianxian, Laoting in Zhili, Taikang in Henan and Shandong. Zhou, Huangxian, Duchang, Nanchang, Mianyang, Anxiang, Hubei, Ami, Hunan, Yunnan and other places. , are standing in this period. Before Yongzheng approved the establishment of the whole province, some counties still carried out reforms, but the reform time could not be determined.

In a word, by the end of Kangxi, counties had been scattered in many provinces in the east, west, north and south, with a considerable scale and showing a historical trend. The distribution of these counties is more in the south and less in the north, with the most in the southeast and southwest. This situation is not unrelated to the original whip reform foundation in various places. The Ming Dynasty practiced whipping. Due to the fertile land in the south, especially in the southeast, the tax payment ability is greater, and the difference is mostly based on the field, supplemented by the number of people; In the north, on the other hand, the carrying capacity of land is limited, which is often based on the number of land, supplemented by fields. Therefore, Dingyin in the south is lighter than that in the north, and it will be easier to spread underground. The reason why officers and Ding Yin in the southwest provinces are taxed by grain is because there is a vast territory and a sparsely populated area, and Ding Kou's bearing capacity is low. In the late Ming and early Qing dynasties, the southwest was seriously damaged and books were lost, which was also an important reason.

It should be noted that before the official restructuring of the Qing government, these places set up their own stalls. Because the government has not given up the principle of collecting salaries, their salaries are not completely separated from those of others. In principle, it is necessary to "allocate salary", that is, the amount of salary can not be fixed, and there is a problem of re-editing every time, which is easy to produce disadvantages. At the same time, Ding Yin is still in contact with the population, and the combination with land tax can not be very strong. When buying and selling land, buyers often buy fields instead of butyl, which makes farmers' fields go to Ding Cun. After a long time, it is inevitable that there will be fewer and fewer fields and fewer and fewer fields. These problems cannot be solved until the government abolishes the principle of conscription.