Study On The System Of Surviving Tian Fu In The Ming Dynasty

Based on the Remaining System of Huguang feudal land tax in the Ming dynasty(mainly concentrated on the Wanli period),the paper investigates the proportional relationship between the Delivering and Remaining System.At the same time,it also analyzes the mainly financial function of the Remaining System of Huguang feudal land tax,and reveals the existence of structural retention ills and the impact on the local society.The context of this paper is composed of three parts,the introduction,the main body and the conclusion.The introduction expounds the reason why selected title of the paper,and introduces the relevant historical materials and the research methods to use.In addition,the paper also briefly reviews the current researching achievement and weak point about the local financial history and the Remaining System of Huguang feudal land tax in the Ming dynasty.The subject of the thesis consists of three chapters:The first chapter bases on the general situation of Huguang land tax levying in Ming dynasty,such as the proportion and tariff between the governmeng-owned land and folk-land,the amount and type of land tax,etc.,and focus on the proportional relationship between the Delivering and Remaining System of Huguang feudal land tax.Through the analysis of the "Wanli accounting records" and other official data,we can draw from the conclusion of the amount of Delivering is significantly higher than the amount of Remaining.The second chapter mainly discusses the financial function of the Remaining System of Huguang feudal land tax.The paper points out that the current spending of Huguang Remaining land tax includes four parts,such as officials salaries,the wage of teachers and students in Confucianism,imperial clan stipends and the military expenses.In addition,there are also some non-recurrent expenditure items,such as the reserving of reserved granary,relieveing the people in disaster,comprador the joss sticks and candles in mount Wudang,folding office material, etc.The third chapter discusses the existing unreasonable phenomenon in the Huguang financial structure.The paper points out that great amount of money is spent in the local military affairs and the imperial clan stipends.The salary of the local officials and the costs used in governmental administration is far from enough,let alone the course of the public welfare.This has great bad effects on the local societies.The local government shifted the financial burden on to the local people,which causedvarious kinds of taxes.Few public affairs could be shouldered by the government.Hence,the relevantpowerwas transformed from the government to the non-governmental organizations.The conclusion sums up the personality and the commonnes of the Remaining System in Huguang feudal land tax in the Ming dynasty.In the end of the paper,the author also demonstrates the profound effect of these characters on the local society in Huguang.And I would like to these ideas not only belongs to history but also for our society.