The Research Of Land Tax In Guizhou During Qing Dynasty

The central government promulgated a train of policies about land reclam ation and tax remission to promote economic development and keep order in b order areas since the Qing Dynasty.With the rapid development of economy in Guizhou,the central set up special land tax collection agencies with detailed p rocedures and content,began to levy land tax in Guizhou.Tax was the main sou rce of government revenues,it had established a bond between the central and l ocal governments,the government and farmers.therefore,rulers attached great imp ortance to land tax.This article is based on data from Fu Shui Zhi,Tian Fu Zhi and Shi Huo Zhi in Guizhou Chorography,comparing land tax changes in all regions;Support ed by the Qingshuijiang Instruments,taking the Tianzhu County as a case study,differences between minority areas and non-minority areas were stated clearly in this article;Some inscribed steles recorded land tax such as Bijie and Shuich eng Yanjiaozhai,where some land tax collection details emerged,government too k the form of the doctrine to limit the officials’ power.Overall,the amount of t he land tax collection was in a relative low level when comparing with the na tional or other domestic provinces,but with high proportion and vexatious tax.A nother, more complex,land tax collection in Guizhou acted differently,such as,la nd tax in the same area in different time was differ,the different areas in the s ame time also differ,within the same area of each region has certain discrepanc y.The research of land tax should against the background of historical development,through a synchronic and diachronic comparison,then we could draw a co nclusion about situation of land tax collection in Guizhou.Qing government had formulated duty-free policy to relief peasants’ burde n,this policy had already had an effect,especially general exemption been imple mented several times in Kangxi and Qianlong Dyansty.it made most peasants remove from the pain of tax burden,However,it was also brought some proble ms during the expropriation of land tax,many negative phenomena lead to polic y failure,such as the repetitive collection,higher taxes and pre-collection erc,whi ch were bred by the official corruption had more aggravated the burden of far mers and eased social contradiction,leading to the continued peasant uprising.Al though measures have been taken by the Qing government to solve these probl ems, yet the effect was far from being satisfactory.