Study Of Guihu Book In Qing Dynasty

The Guihu book refers to a kind of taxation document created by the Ming and Qing governments to clear up land and pay taxes,using household collars to collect all kinds of land scattered by different households in different capital plans under the name of the household.Its basic feature is to "take the field to follow the people",which changed the book creation idea and tax collection method in the past.This uniqueness makes it different from the Yellow Book and Fish Scale Book,and it is more conducive to the government's taxation and collection of taxes in tax collection.In the past,the academic community divided Guihu book into four categories: a household as a unit,collecting all its sporadic land together,and collecting documents one by one.The only protection of the fish scale atlas or a picture is to merge the files of each registered land into one location according to the account;the unit using one insurance or one picture will combine all the fields of all the households in each picture according to each household 's Name classification;tax and food collected in the four-column form of the Yellow Book belong to the Guihu book.Its main function is to prove the ownership and tax collection of the land of the households.However,after collecting and sorting out the data,we can find that one of them is a collection book that specifically records information about land purchases and sales by business households,with the "Guihu book" included in Huizhou documents as the main representative.The publication of the information about the land acquisition and overcutting of the households shows that the volume is also a credential for land acquisition to a certain extent,which can help the academic community to further study the proportion of land acquisition and frequency of land acquisition in the Ming and Qing Dynasties.Regardless of land measurement or land sales,the Guihu ticket is an important part of the creation of the Guihu book.Each land has a Guihu ticket as the owner's management voucher,and the Guihu book is a collection of all land Guihu tickets.It is mostly used by academics to study issues such as land clearing,grassroots organizations,land rights,etc.,often neglecting the issue of home-issuance tickets,the replacement method in the process of buying and selling,and the handling ofproblems such as abnormal households.These issues are related to the collection and construction of books and the assessment of national taxes,and the process of collection and construction of books is also a process of land tax and grain clearance,which is an important link in the collection of national taxes.Interpretation of the Ming and Qing dynasty registration system and the service system provides a new way of thinking and clues.The reform of the commission system in the Ming and Qing Dynasties is closely related to the change and development of the Guihu book.Among them,a major reform of the servicing system,such as the whip method,spreading acres into acres,average field service,and the Shunzhuang method,have a great impact on the changes in the format and content of the registration.Through the development of the register,we can also see the decline of the Lijia system in the Ming and Qing Dynasties and the rise and development of the new service system such as the Baojia system and Shunzhuang method.This is an area that the academic research institutes neglected in the past.Putting the service books under the institutional framework for research not only allows a deeper dissection of the book itself,but also helps to observe the implementation,development and changes of the service system in the Ming and Qing Dynasties through book research.