The Research On Rural Land Taxation In Jin Dynasty

This paper is a research on the development and characteristics of rural land tax in Jin Dynasty.The land ownership and land tax of Jin Dynasty initially has a strong national and regional characteristics,with the development of Jurchen society,its occupation and tax of land has more characteristics of central plains.In the process of expanding the state-owned land,such as population migration,land reclamation,land division according to households,and so on,the Land Occupation Relationship of Jurchen has turned to privatization,thus promoting the change of production mode and social structure of Jin Dynasty.The change of land taxes also reflect the economic transformation and social change.After the formation of the political system of Central Department of revenue and household-the fiscal system of local transportation department reflects the land economic role of the land finance and taxation on the state and society.The tax not only guarantees the operation of the state,but also promotes the social and economic development.This paper consists of an introduction and three chapters.The introduction represents the reason and significance of the topic selection,the previous research results,and puts forward the emphasis and difficulty of this research and research method of this paper.The main body of the paper is divided into three chapters:the land possession,the land tax and the effect of taxation on state.The first chapter is "The population and land possession of the Jin dynasty".Firstly,we should sort out the number and distribution of the rural population in the Jin Dynasty.Then find out the reasons,path and influence of the population migration in the regional ethnic differences,and the strict management system of the rural households in the Jin Dynasty.So as to study the basic situation and changes of the rural population in the Jin Dynasty.On the basis of exploring the Jin Dynasty in wasteland,enclosed,and land division according to households to expand state-owned land.But in the end,the process of transformation turned to the direction of land private think tenancy systems in ancient china is balance of private ownership and state revenue.The second Chapter:" Collection of Rural Land Tax in Jin Dynasty".Through the definition and classification of rural land tax,this paper divides the tax of rural land into farmland tax and land asset tax.Among them,the cultivated tax has a strong national color,including the oxen tax,the second tax law and the two tax law.The property tax is mainly the land asset tax in the material money,the state passes the system of pass check and push to safeguard the tax collection.The financial institutions of Jin Dynasty were more chaotic,after the reform of emperor Taizong to Hailing Wang,the financial institutions of the Jin Dynasty had established,formed a Central Department of revenue and household-the local transfer of the financial institutions.The third chapter:"The effect of Rural Land Tax on the state and the social economy in Jin Dynasty".The tax on rural land in the Jin Dynasty is the most direct effect on the state and social economy in the national financial aspects.The land tax provides economic support for the operation of the state administration,the court consumption and the military supply,and guarantees the operation of the state.The Land tax is also closely related with the socio-economic.Jurchen production methods was changing to the farming economy,and the social structure was changing from slavery to feudal system change.At the same time,the land tax promoted the development of the commodity economy and adapted to the changes of the Jin Dynasty monetary system.The land tax is used in the protection of basic national cost,and it also guarantees the economic department and people's livelihood.The concluding section thinks:Rulers of the Jin Dynasty's rural land tax is by its own national characteristics to the central plains han Han nationality culture system transition process,the essence of which is behind the development of the land tax changes rulers and the transformation of social structure and economic structure change,at the same time also contributed to the rulers of the development of the commodity and currency system.