Study On The Farm Tax Pre-borrowing In Southern Song Dynasty

The farm tax pre-borrowing has another name: farm tax pre-levying,which means the government collect the farm tax of this year or later in advance.As an important measure for dynasties to relieve the financial pressure,the production of farm tax pre-borrowing could be traced back to the Northern Wei Dynasty.It went through the Northern Wei,Sui,Tang and the Five Dynasties,got continue and develop in the Southern Song Dynasty.In the Southern Song Dynasty,the pre-borrowing has developed for a long time,which was almost as long as the dynasty.People at that time argued it as the“a mistake in hundreds of years”.Therefore,it took a necessary position in the Southern Song Dynasty economic history.This paper takes the farm tax pre-borrowing in the Southern Song Dynasty as the research object,analyzes and discusses the historical background,policy changes,overall characteristics and operational achievements of the farm tax pre-borrowing in the Southern Song Dynasty by using the official history,literary notes,local Chronicles and other historical materials of the Song dynasty.First,as far as the historical background of the farm tax pre-borrowing in the Southern Song Dynasty,The Song Dynasty has always been known for its poverty and weakness.Since the middle of the Northern Song Dynasty,the "three redundancies" in the national financial system for a long time still existed in the Southern Song Dynasty.In addition,the war and the long-term military confrontation between the North and the South made the national financial system carry a heavier burden.Although the rulers of the Southern Song Dynasty adopted a series of "initiatives" to increase their financial resources,the financial situation was still in a tight state most of the time due to many institutional and socio-economic conditions.This is the social and economic background of the farm tax pre-borrowing in southern Song Dynasty,and also the root cause of its long-term existence and repeated prohibition.Second,as far as the whole developing and changing trend of the farm tax pre-borrowing in the Southern Song Dynasty,during the wars of Song and Jin,Gaozong,the emperor of Song Dynasty,took his vassals advice to pre-borrow autumn grain from the people to raise military supplies.The pre-borrowing has become the key of the Southern Song Dynasty to solve financial problems since it came.After the Treaty of Shaoxing,although the government showed the opposition for the pre-borrowing,the local private pre-borrowing was more and more common,in this process,the pre-borrowing realized its“localization”.During the period of emperor Xiaozong,due to the pre-borrowing had brought many mistakes,the government began the rectification of pre-borrowing,and achieved well.However,after this period,the pre-borrowing became popular again with the continuous deterioration of national finance and political ecology.Finally,it ended again with the collapse of the Southern Song Dynasty.Next,on the southern Song Dynasty farm tax pre-borrowing operation characteristics and actual performance.In the course of its operation,farm tax pre-borrowing shows the overall characteristics of a wide range of implementation,a long duration of existence,borrowing without returning,and a strong personality.In terms of the actual performance of its operation,in the early stage of its emergence,it was really around the military affairs such as securing military supplies,which did play a certain positive role in consolidating the regime of the Southern Song Dynasty.However,in the long run,under the feudal autocratic rule,the long-term existence of pre-borrowing has provided great convenience to the corrupt officials,destroyed the orderly operation of the financial system,and increased the burden of the farmers at the bottom.Its disadvantages are also obvious.Finally,under the triple interest structure from country,locality to farmer,different people treated the pre-borrowing with completely different attitudes.As far as the Song Dynasty,it always treated the pre-borrowing in a dilemma.For the locality,there was no other financial choices except the pre-borrowing.To reply the strict supervision and pressing,the county-level officials had no choice but the pre-borrowing to make living,and had no ability to consider the social influence.For the farmers,the farm tax pre-borrowing was nothing but a mistake.However,because of the feudal autocracy,they lived a poor life without any power,and there was also no way for them but to suffer under the officials’ force.