Research On The "the Complete Books Of Taxes And Labor Service" In Qing Dynasty

"The Complete Books of Taxes and Labor Service"in Qing dynasty is the important economic writ in the Qing dynasty society and it is the basic foundation of national levy. The purpose of the paper is to discuss the mutual relations between the country and Henan province in Qing dynasty from"the Complete Books of Taxes and Labor Service"of Henan province .The paper includes three chapters.The first chapter reviews the compiling process and the status of the"the Complete Books of Taxes and Labor Service"in Qing dynasty."The Complete Books of Taxes and Labor Service"in Qing dynasty used for reference"the Complete Books of Taxes and Labor Service"in Ming dynasty, but the former has changes of itself. The real-life conditions effected its compilation. It is the basic foundation of national levy which is prescribed by the state and other records are not a patch on in this regard.The second chapter illuminates the compiling circumstance of"the Complete Books of Taxes and Labor Service"and the structure and the content. We can ascertain that"the Complete Books of Taxes and Labor Service of Henan province"has been compiled and published in the fourth year and in the twenty-fifth in JiaQing empire by figuring out the fixed number of the years of"the Complete Books of Taxes and Labor Service of Henan province"that is stored in Henan university library."The Complete Books of Taxes and Labor Service"has special formats and regulations. Its content is complex while its clew is distinct. Besides, it has five particular characters.The third chapter discusses the primordial amount of"the Complete Books of Taxes and Labor Service"of Henan province, especially the primordial amount of"the male adults". The primordial amount of"the Complete Books of Taxes and Labor Service"in Qing dynasty used for referenced that of the Ming dynasty and took the realistic conditions into account. So it is not the simple follow of the Ming dynasty. It embodies the complexity of the finance at that time. As far as Henan province is concerned, the primordial amount of the male adults is a complicated intermixture made up of the patrimony of the Single-whip Method of Taxation in Ming dynasty and the factual statistic of the manly adults in Qing dynasty. So it leads to the phenomenon of the radix point. It is not because of the commercial male adults.To sum up,the books are the basic foundation of taxes regulations,but its content inevitably suffers from the influence of that day, which incarnates the complex mutual relationships of the national and local society.