The Research On The Tax System Of CAO WEI Dynasty

At the end of HAN dynasty and the beginning of WEI dynasty,social unrest and economic decline led to changes in the tax system.This topic takes the constraints of the tax system of CAO WEI as the research object.The main research content is the background of the tax system of CAO WEI,various factors in the tax evolution process,as well as the periodic problems of tax reform and tax adjustment.At the same time,it should be noted to get rid of the traditional way of recording centering on taxation.It is not to study the taxation regulations in the general sense,but to analyze the formation process of tax system of CAO WEI from the aspects of land policy,household registration system,tax change and monetary economy,etc.,which are combined with taxation.This paper consists of five parts.The first part is the social background of the implementation of the tax system of CAO WEI,the second part is the study of the tax system and the evolution of the land rent of CAO WEI,the third part is the study of the tax system of CAO WEI counties,the fourth part is the study of the rent adjustment system of CAO WEI,the fifth part is the destruction of the land system and the weakening of taxation in the manor economy.At the same time,in the body of the discussion,pay attention to the historical stage before and after the tax amount,take the time as a clue,more clearly show the tax provisions before and after the changes,which is conducive to reflect the systematic development of the tax system.Based on the research of historical documents and wang guowei's "double evidence method",this paper discusses the details of the levy of taxes on CAO WEI based on archaeological data.However,the comprehensive research on the development of tax system is not enough.The research on the taxation of CAO WEI is one-sided,which reflects the origin of taxation.This paper discusses the development process of taxation of CAO WEI from the perspectives of household registration,land,population and economy.Through the analysis of the relevant factors of the tax system of CAO WEI,it is helpful to reveal the main social and economic contradictions at that time,as well as the political intention behind the regime of CAO WEI.The study of the detailed measures of the tax system of CAO WEI has certain guiding significance for the discussion of the social division of labor in the historical stage at that time,the reasons for the change of tax amount,and the development of commodity economy.The study on the tax system of CAO WEI has certain reference value for the development and reform of the current tax system in China.