| In the Song Dynasty,the special families which were headed by female were named Female-Headed Households.According to the situation of male,the households could be divided into two types: there is male or not.Among them,some Female-Headed Households which had male included underage male or adult male.Female-Headed Households were appeared as early as the Han Dynasty.To the Song Dynasty,they had a certain origin,but also showed its characteristics of the times.Compared with ordinary Households in Song Dynasty,the special feature of Female-Headed Households is that they are headed by female in social and economic life.In the traditional society of China,male generally carry out family inheritance.Without male,female directly participate in inheritance as daughters and widows.Daughters inherit the property on the premise of consanguinity,and continue to inheritance by recruiting sons-in-law.Widows are different,under the integrated social relationship of husband and wife,they take the responsibility of caring for the elderly and raising their children before they get the inheritance rights.Female become the head of household,which means that this household is converted into Female-Headed Households.In addition,most of the Female-Headed Households in Song Dynasty took the female head of household as the main labor force.They maintain their family life and even become rich through engaging in textile industry,agriculture,commerce and service industry,which is closely related to the prosperity and development of handicraft industry,agriculture and Commerce,and also reflect the social and economic life in the Song Dynasty.Female-Headed Households in Song Dynasty were dominated by female,they basically belonged to vulnerable groups.Their social status showed differences,mainly including civil and official.The civil treatment mainly refers to the bullying and care of Female-Headed Households by relatives and neighbors.The official treatment continues the former era preferential treatment purposes,and gives their care in many aspects of taxes and justice。Just because of this kind of preferential treatment,wealthy families changed to False Female-Headed households to avoid taxes.False Female-Headed households have a wide impact on the government’s fiscal revenue,resulting in the poor people’s even poorer and unequal taxes,thus widening the gap between the rich and the poor.So the government has taken measures to solve the problem of "false Female-Headed Households" by encourage the people to surrender and report crimes,to collect the money,and to strengthen the management of local public officials and the investigation of crafty households.In the Song Dynasty,not only Female-Headed Households enjoyed preferential exemption from taxes,but also monk households and official households enjoyed this privilege.In order to avoid taxes,wealthy families also changed to these special household registrations,so there were not only "fake Female-Headed Households" in Song Dynasty,but also other crafty households.In Song Dynasty,the number of Female-Headed Households,monk households and official households were small,and the proportion of total population was very small.Although all three have preferential treatment of taxes,but the preferential degree is different.Female-Headed Households have strongest preferential policies,followed by the official households,and finally the monk households.Due their special statistics and degree of treatment l,monk households are generally difficult to have deceptive phenomenon.Wealthy families mainly choose deceptive Female-Headed Households or official households to evade taxes.Although the preferential treatment of female households is better than that of official households,the actual choice of fake official households to escape from the taxes households includes ordinary households and official households,so there will be more fake official households. |
