The Study Of Land Tax In Changsha Prefecture During Qing Dynasty

As one of the most important national systems in the feudal dynasties,the land tax system has always been highly valued by the rulers and historians.The Qing Dynasty,as the last feudal dynasty in China,has become a hot research topic for its land tax system,which collects the talents of all dynasties.Changsha Prefecture had an important economic position in the Qing Dynasty,and this area also played an important role in the development and evolution of the Qing Dynasty’s land tax system.This paper takes Changsha Prefecture land tax in Qing Dynasty as the research object,the main research content is the development and evolution of Changsha Prefecture land tax system in Qing Dynasty,and also discusses the problem of Changsha Prefecture’s heavy land tax problem.This paper is divided into three parts: introduction,main body and conclusion.The introductory section briefly introduces the origin of the topic,the significance of the study,and the research method,defines the relevant concepts in the study,and focuses on reviewing the current research results on Qing dynasty field assignments in the historiography.The main part is divided into four chapters:The first chapter,after a brief review of the general situation of Changsha Prefecture land tax collection in Ming Dynasty,the establishment and evolution of Changsha Prefecture land tax system in the early Qing Dynasty were reviewed,including the determination of the principle of fixed tax,the implementation of a whip method,the types of Changsha Prefecture land tax collection,the reform of Lijia system,the selection of collection tools and methods,the new types of taxable land,etc.The second chapter research the implementation of “Sharing man taxation into fields” in Changsha Prefecture,and sorts out the implementation process and situation of “Sharing man taxation into fields” in Changsha Prefecture in detail.Changsha Prefecture since the late Ming Dynasty began to try to“Sharing man taxation into fields”,until the Qing Yongzheng period full implementation.In the process of “Sharing man taxation into fields”,Changsha Prefecture adopted the method of apportion by county and by grain amount.The third chapter research the reform of Changsha Prefecture in the late Qing Dynasty.During the Jiadao period,the phenomenon of unauthorized overcollection of land tax in Changsha Prefecture became more and more serious,which caused serious social problems.During the Xianfeng period,the counties carried out reform,approved the price of the land tax collection and the discount of the tribute grain harvest,reduced part of the floating income,and set up bureaus for inspection,which achieved certain results.The fourth Chapter research the problem of heavy land tax in Changsha Prefecture.Since the Ming Dynasty and the early Qing Dynasty,the problem of heavy land tax in Changsha continued to exist.The extent of the problem varies from county to county,and the problem is even worse in Xiangyin,Chaling,Liuyang,Shanhua,Xiangxiang and Youxian.After the reduction of land tax in the late years of Kangxi and the early years of Qianlong,the problem of heavy tax was alleviated,but not completely eliminated.The epilogue summarizes and analyzes the development and evolution of Changsha Prefecture’s land tax system in Qing Dynasty.Generally speaking,the development and evolution of the land tax system of Changsha Prefecture in Qing Dynasty can be said to be the epitome of the change of the whole land tax system in Qing Dynasty.In the early and middle period of Qing Dynasty,the Qing Dynasty established and perfected the system of land taxation,which was also implemented in Changsha Prefecture.In the late Qing Dynasty,the original system could not meet the needs of the society,so various places carried out the reform of the land tax system one after another,and Changsha Prefecture was an important area for reform.Studying the land tax system of Changsha in Qing Dynasty can make us clearly understand the basic situation of the development and evolution of the land tax system in this region,deepen our understanding of the development and evolution of the land tax system in Qing Dynasty,and also have certain enlightenment significance for the modern tax reform.