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The Research Of Song Dynasty’s Commercial Tax Management Agencies

Posted on:2014-02-14Degree:MasterType:Thesis
Country:ChinaCandidate:P W FuFull Text:PDF
GTID:2246330398959571Subject:Law
Abstract/Summary:PDF Full Text Request
Ancient Chinese commercial tax has a long history, It Originated from Western Zhou Dynasty. But the commodity economy of Western Zhou Dynasty is poorly developed, commercial tax was just a small portion of its revenue, the ruler is not necessary to set up specialized agencies to levy and manage the commercial tax. After development of Spring and Autumn period and Warring states,the Qin and Han Dynasties, Three Kingdoms, Jin, Southern and Northern dynasties, Sui and Tang dynasties until Song dynasty, the commodity economy made a hitherto unknown development, the proportion of commercial tax in the national revenue has been increasing, The government pays more and more attention to the collection and management of commercial tax, one of the performance is setting up many specialized management agencies and officials, As recorded in the Song history."almost all counties set up specialized agencies, some villages and towns have specialized officials and some working part-time as a commercial tax officials. In order to ensure the income of commercial tax,The ruler of the Song Dynasty set up San Si, the Ministry of Revenue and Tai Fu Si as its central agency to manage commercial tax, set up Zhuan Yun Shi, the Ministry of Revenue in feudal China, county magistrate,Tax Official and so on as its local commercial tax officials,even in the remote villages, the ruler of the Song Dynasty implement the commercial tax contract system. All of these commercial tax agencies are linked together to form a network that can make the central office obtain the commercial tax from everywhere. The Song Dynasty can exist for centuries under such a weak and poor circumstance; this is inseparable from their attention paid to the establishment of commercial tax management agencies. First of all, I briefly recommend the commercial tax management agencies before the Song Dynasty, and then I deeply analyze the central and local commercial tax management agencies of Song Dynasty. Taking history as a mirror and looking forward to the future, the research to commercial tax management agencies of Song Dynasty is of great practical significance in our current tax system reformation.
Keywords/Search Tags:Song Dynasty, Commercial Tax, Tax Official, Commercial Tax ContractSystem
PDF Full Text Request
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