On The Feudal Land Tax Of Xunhua Subprefecture During The Guangxu Period

Taxation is the economic embodiment of the state's existence.Feudal Land tax is one of the oldest forms of taxation in China,and is a large amount of financial income of feudal dynasties.After the rebellion of Lob Tsangdanjin,who was the Mongolian nobility in Qinghai,Qing dynasty began to implement the state-building in Xunhua Subprefecture,firstly collected Feudal Land taxand aimed at establishing a fiscal entity to stabilize and increase national tax resources.Xunhua Subprefecturewas collectedFeudal Land taxfrom the fourth year of the reign of Emperor Yongzheng.Xunhua Subprefecture has completed officially the transformation from horse tax system to Feudal Land tax system.In the twenty-seventh year of the reign of Emperor Qianlong,Xunhua Subprefecture was set up officially.The set of Subprefecture marked the acceleration of transformation Xunhua Subprefecture from the restrained area to real administrative area.The operation of Feudal Land tax collection system of Xunhua Subprefecture adapted to with Qing government's social governance system and the characteristics of regional society.Xunhua Subprefecture was a diverse regional society,that had complex powers' structure and diverse authorities,included Government officials,Local tyrant,Tribal leaders,Living Buddhas,and all kinds of borrowing authorities,each plays its part.Due to the State-building in Xunhua Subprefecture's groups,stockades,crafts and villages was in different degrees,that resulted in different rules of land tax and various ways of tax collection.Inside groups were responsible by Xiangyue mainly;Outside eight Salar and Huis stockades were responsible by hereditary headmen and Zhangjiao initially,then were responsible by Xiangyue and Zonglian gradually;Baoan's four crafts were responsible by Local tyrant;The groups of the west and south were responsible by Xiejia.The former two were regardless of hectares and acres,but collected Feudal land tax according to seed amount.The latter two collected Feudal land tax according to the number of registered permanent residence.After Tongzhi Shanxi-Gansu Huis uprising and Guangxu Hezhou incident,Xunhua Subprefecture carried out two large-scale land clearances.The collection of Feudal land tax was not ideal because of Xunhua Subprefecture located in northwest corner,that land and people were poor,together with more natural disasters.Xunhua Subprefecture's burden of land tax had not increased During the Guangxu Dynasty compared with the early Qing dynasty,and was lower than the average level of Land tax burden,Gansu province.But there were still serious problems of Land tax arrears,together with more wars andnatural disasters,that Xunhua Subprefecture only can hope The state to exemp Land tax in the end.There were various social conflicts in the process of collecting Land tax,such as resistance to pay the Land tax,people fleeing,robbing people of temples and Xiejia,that reflected the limitation of state authority and the frequent disorder of the multi-ethnic frontier society.Xunhua Subprefecture chose a variety of local authorities to defuse conflicts,but these authorities further hindered the integration of State-building and affected the efficiency of state power in regional society.Thus,study On the Feudal Land Tax of Xunhua Subprefecture,can not only provide richer content for the study of China's Taxation System,but also has the typical significance of studying the multi-ethnic society.