Research On Taxation Of Changzhou County In The Early Qing Dynasty

The design of the Qing Dynasty's financial system was based on inheriting the previous dynasty,and the development trend of the main body changed from complicated to simple.The Jiangnan region,as a place of great financial importance in the Ming and Qing Dynasties,the specific operation of its taxation system and the emergence of various problems reflect many shortcomings of the national fiscal system.From the end of the Ming Dynasty to the beginning of the Qing Dynasty,the society was turbulent for a long time.Until the Shunzhi Kangxi period,there were still years of war and plagues.The combination of natural disasters and man-made disasters has resulted in a sharp decrease in population,a large amount of deserted land,and a declining society.After the Qing dynasty completed the unification task,it inherited the Ming Dynasty's financial system and pursued reforms.It successively implemented decree on household registration,land clearing,and sharing of acres into mu,in order to sort out the problems of population and land chaos.The promulgation of this series of decrees has undoubtedly a very important significance for rectifying the disorder of taxation throughout the country,and it has had a significant impact on the population,land and economic development of Changzhou County.As the most basic administrative organization in the country managed by the Qing government,prefectures and counties have the most important duty to complete the collection of rated taxes.The key step of tax collection is the completion of the collection of taxes.The Qing dynasty designed the collection by virtue of the basis that it carried a "Youdan" to collect tax from taxpayers(also known as flower households).The voucher-"Youdan",has been continuously revised and supplemented.Because it is too complicated,it was gradually replaced by the basis of ticketing and other methods,and the tax collection and payment were made through the self-styled vote of the people.However,the collection of taxes is an extremely complicated process.In the process of completion,problems also continue to arise,and even serious opposition between the government and the people.Coupled with the collusion between officials,Xu Li and the landlords,corrupt officials corrupted officials,these conflicts were further exacerbated,and even affected local governance and social stability.This is a problem that can not be ignored when studying regional tax collection in the early Qing Dynasty.For example,in the bills for tax collection-from the list,there are problems such as unclear records in the number of words,which makes the people still unable to clearly understand the money they should pay,resulting in the disadvantage of arbitrary assessment.Changzhou County is a place of great importance for Jiangnan's wealth,and its governance is often difficult.Similar situations were common in the early Qing Dynasty.In the process of tax collection,officials use levy to make profits for self-fertilization,which harms the national economy and people's livelihood.Many people are there for the sake of their own future.The officials deceive the hidden land for the sake of their own future.All exist to varying degrees.