Research On City Tax Of Song Dynasty

The city, urban economy and city tax, as the indispensible parts of the history of economy, is also the most important parts in the research on the history of economy. From the Spring and Autumn Warring States Period to the Tang and Five Dynasties, the city tax structure which includes taxpayer, property and taxation space was born.The Song dynasty is considered as the second peak stage of the commodity economic development and the city is also developed considerably. Therefore, the city tax and the structure of the taxation are developed continuously. Their developments are shown by taxation on the city residents and dwellers, tax on city land usage and city management. Thus, the city tax structure which includes taxpayer, property and taxation space was even obvious.The taxation to the city residents and activists in Song dynasty was composed by the poll tax, zhu-yi qian, free-pass money, hu-tie qian, kepei, free-trading, and taxation to the people who comes in and out the city gates. Poll tax was mainly carried out in the six regions in the southeastern part of the Song dynasty. With the shrinkage of the city landscape in the southern Song dynasty, poll tax was almost carried out within the whole country. The city dwellers are the main objects of the taxation. The tax levied on the city dwellers includes zhu-yi qian, free-pass money, hu-tie qian, kepei and free-trading. Zhu-yi qian was a new kind of taxation during the period of Wang-An-Shi reform and was carried out within the whole country with various standards. It was mainly levied based on the amount of the family properties and the money on the material resources. Its implementation shows the aim of average taxation in the Song dynasty in order to increase financial income. Even ups and downs, the levy on zhu-yi qian was continued until the end of the Southern Song dynasty. Free-pass money is also the taxation levied during the Wang-An-Shi reform. Ranged from the capital city to the different hierarchical cities in the country, it disappeared in the 25th year of the Shaoxing period in the Southern Song dynasty. Hu-tie qian dated back to the Gaozong period in the Southern Song dynasty and it went through the transformation from tax receipt to hu qian. Kepei is one kind of city tax in the Song dynasty and plays an import role in the city tax. The free trading dates back to the taxation to the city dwellers in Shenzong period in the Song dynasty. It witnessed the change from loan to taxation. In the 9th year of Shaoxing period in the Southern Song dynasty, the free trading was stipulated and is considered as a new kind of taxation. The poll tax to the people who come in and out the city gates was mainly levied to ordinary people who cross the city gates, merchants, and army people.The land utilization in Song dynasty was further developed. House tax and land tax were levied and included in the traditional city tax. The house tax dates back to the 1st year of Jianlong period in the Song dynasty. The house tax was levied both in the Southern Song and Northern Song dynasties when observed from the point of time axis. While it was lasted during the whole period of the Northern Song dynasty, the house tax was only levied on the Gaozong period in the Southern Song dynasty. While observed from the point of regional districts, the house tax was mainly levied on the northern parts compared with the southern parts. The house tax was levied based on the importance of the regional districts and divided into 10 levels while others were based on the family property. The land tax is also called house foundation money, tax on house foundation, official land money, provincial land money, land money and so on. It was mainly levied to the personal house land and garden. The land tax was levied in the whole period of the Song dynasty in a comparatively wider district. The standards also based on the geographical location and were divided into 3 levels.The city management tax in the Song dynasty was further developed and mainly composed of the tax on the real estate and commercial tax. The tax on the real estate demonstrated that the sales of the real estate were flourishing which was the prerequisite of the tax on the real estate. It was firstly carried out in the 2nd year of Kaibao period of the Song dynasty and continued without stop. The tax on the real estate exists in both the Northern Song and the Southern Song dynasties. During this period, the tax rate increased from 2% to 4%, and further up to 10%. The tax to the real estate, as the basic policy, was levied continuously and thus characterized by its normalization and legality. The city commercial tax was the most important part of the city management tax and was carried out in the whole country. It was composed by the commodity trade tax and customs duties, also called exchange tax and stallage tax. The commercial tax was guaranteed by the commercial tax law which specified the taxation and management of the commercial tax.The city tax greatly affected the development of the society of the Song dynasty. While used as the military expenditure, the city tax contributes to the stability of the country and its adjoined regions. While used as the salary to the government officers, it facilitates the running of the state machine. It also helps in disaster relief and social stability.All in all, the city tax shows the development of the cities in the Song dynasty. The development of the city also lays foundation to the development of the city tax. The formation and perfection of the city tax structure in the Song dynasty shows significant historical meanings and contributes as a basis for the city taxation of the up-coming dynasties in China.