Study Of Yizhiyoudan Since The Ming And Qing Dynasties

Yizhiyoudan is a notice issued by the government to get the tax from households.It founds in the Song and Yuan Dynasties,and matures in the Ming and Qing Dynasties.The core purpose of the implementation of Yizhiyoudan in the Ming and Qing Dynasties is to prevent the disordered tax collection made by the chiefs and landlords of villages who are not clear about the amount of tax levy.Therefore,in the process of tax levy in the Ming and Qing Dynasties,the function of Yizhihyoudan is to let the taxpayers clearly know the amount of tax levy so as to completely eradicate the disadvantages of the disordered tax collection.On the basis of analyzing the specific mode of operation of Yizhiyoudan,the specific operation process of local tax levy in the Ming and Qing Dynasties can be known,and the social survival outlook of local people can be understood.Since the date of the ipementation of Yizhiyoudan,the content,format and style has been changing,and those changes are closely connected to the tax system reform in the Ming and Qing Dynasties.That is different characteristics are showed due to the differences of geographical,time and the tax system reform.In the Ming Dynasty,the central government never requires local government to implement Yizhiyoudan.The counties completely issue the content,format and the style,so the content,format and style of Yizhiyoudan has a strong local color.The Qing Dynasty is different from the Ming Dynasty.Since the foundation of the Qing Kingdom,the central government has required all the country to implement Yizhiyoudan and the government has required a gradually unified content,format and style.So Yizhiyoudan has a strong central color in the Qing Dynasty.The focus of the article is to know the tax system reform of the Ming and Qing Dynasties through the changes of content,format and style of Yizhiyoudan.Some great tax system reforms such as Zhouchen Reform,Yitiaobianfa and tandingrumu,has changed the registration content of Yizhiyoudan.In order to adapt to the new content,format and style of Yizhiyoudan has changed a lot.If Yizhiyoudan was put in the tax system reform of the Ming and Qing Dynasties to research,it would be known that Yizhiyoudan is not a single ticket system.It not only need to cooperate with the other ticket books system,but also need to cooperate with Bixian System.It is an important ticket system implemented by the government so as to complete the task of tax levy.The competition of interests between the local officials and the local forces hides behind Yizhiyoudan.