A Study Of The Qing Dynasty

The research object of this thesis is "ren-ding"(adult men for corvee labor) in the Qing dynasty. The research focuses on the developing process of the system of registering and examining of "ren-ding" and levying of "ding-yin"(poll tax of adult men for corvee labor). The author looks into the practical concept of "ren-ding" from different time, space and context and tries to find out the relation between "ren-ding" and other political and economic factors in the society.The system of registering and examining of "ren-ding" and levying of "ding-yin" originated from middle Ming Dynasty. Since that time most kinds of the corvee was converted into currency which was assessed on "ren-ding" after the reform of corvee system, and "ding-yin" came into existence. Then "Hu-kou Shi-yan Chao"(salt capitation) was incorporated into "ding-yin" after the practice of "Yi-tiao-bian Fa"(incorporation of tax and corvee).During Shun-zhi reign period, Qing regime formulated the regulation of registering and examining of "ren-ding" once every five years and uniform reporting system on the basis of Ming institution. However, the concept of "ren-ding" in early Qing Dynasty was very intricate. The "original ren-ding" of each county originated from various times, between middle Ming Dynasty to the beginning of Qing Dynasty. In some counties the register and examination of "ren-ding’’’was taken according to the population, while others according to land tax or real estate. The names and kinds of "ren-ding" in each county were always various from each other, some kinds of "ren-ding" were adult men only and others included women and male infants. The tax burden of "ding-yin" of different kinds of "ren-ding" or in different regions was of great difference. And the increasing rate of "ren-ding" amount in different regions or different time periods was also very different. In early Qing Dynasty "ren-ding" didn’t only mean the adult man for corvee labor while it also cannot be generalized as "unit of taxation" simplistically. The concept of "ren-ding" should be understood under concrete language situation and historical background.Though the Qing government formulated strict regulation, the system of registering and examining of "ren-ding" was always practiced with poor actual effect, because taxpayers and local officials were painful to sustain the burden of "ding-yin" and they always resisted the regulation or dealt with the register and exam of "ren-ding" passively by providing the old amount. Some officials introduced "ding-yin" into land tax and thus the burden of taxpayers without land was reduced and the pressure of basic level government to levy "ding-yin" was relieved. However, social conflict was triggered by this reform because in some region (such as Zhejiang) people with land (especially the gentry) boycotted the reform, while in some other region (such as Hubei) the concrete way of introducing "ding-yin" was not suitable that overburdened many common people. To evaluate the result of the reform of introducing "ding-yin" into land tax should focus not only on whether to do it or not, but also on how to do it.Besides common "ren-ding" named "min-ding", there were some special kinds of "ren-ding" such as "tun-ding"(corvee labor for cultivating wasteland) and "zao-ding"(corvee labor for salt manufacturing). Among "min-ding" there were also some people called "you-mian ren-ding"(always gentry) whose "ding-yin" burden was reduced or remitted by the government. For the gentry utilized this privilege for seeking illegal interests, the levying of "ding-yin" was then affected and actual burden of common "min-ding" became heavier. After "ding-yin" being introduced into land tax, the privilege exemption from "ding-yin" for the gentry was canceled. The burden of corvee and "ding-yin" of "tun-ding" and "zao-ding" was usually much heavier than "min-ding" and they always hid themselves from the register and examination of "ren-ding" so that the amount of "tun-ding" and "zao-ding" in official records continued decreasing. After their "ding-yin" was introduced into land tax, the tax burden of impoverished "tun-ding" and "zao-ding" was reduced while the tax revenue of the government was ensured.After the revocation of register and examination of "ren-ding" in the37l year of the Qian-long reign-period, the term "ren-ding" still existed in the government documents, while the meaning of it transformed gradually. In late Qing Dynasty sometimes "ren-ding" still meant the adult men or "unit of taxation" according to land tax or real estate, while sometimes "ren-ding" was equal to the male population or even the whole population. So the concept of "ren-ding" in late Qing Dynasty should also be explained under concrete language situation and historical background.