On The Reform Of Taxation Law In The Early Qing Dynasty

Taxation is related to the national economy and the people’s livelihood,which is valued by feudal rulers of all dynasties.Whether the tax system is reasonable and whether it can be correctly implemented is related to the implementation and effect of other policies,and even affects the development of the whole social economy and the stability of social order.The rulers of the new dynasties in the past dynasties usually learn from the experience and lessons of the former dynasties,take the essence,remove the dross,carry out the necessary legal reform,and establish a tax law system that is more suitable for social development.When the national economy is in crisis and the society is in turbulence,the first consideration of each dynasty is also to reform the tax system,to pacify the people and stabilize the social economic order while ensuring the necessary material resources for the normal operation of the national machinery.After the establishment of the Qing Dynasty,with the social stability and economic development,the decree of "breeding people and never adding taxes" was issued in52 nd year of Kangxi,which laid a good foundation for solving the long-standing problem of collecting Ding silver.In Yongzheng year,the policy of "sharing Ding into Mu" was implemented,and Ding silver was gradually collected into mu.In the process of China’s tax history,the reform of tax law system in the early Qing Dynasty occupied a very important position.It originated from the actual needs under special historical conditions,and was also the result of the Qing Dynasty rulers keeping a clear political mind and judging the situation.The reform made the tax system more fair,promoted the development of handicraft industry and commerce to a certain extent,as well as the growth of population and the stability of financial revenue,consolidated the feudal ruling power,and laid the foundation for the later "Qianlong prosperous era".Focusing on the tax law reform in the early Qing Dynasty,focusing on the years of Kangxi and Yongzheng,this paper analyzes the historical background,implementation,content,characteristics and effectiveness of the reform,and attempts to comprehensively explore the significance of the tax law reform in the early Qing Dynasty for the current tax reform in China.There are three parts in this paper: the first part analyzes the background of this tax reform,and makes clear that the ideological,political and socio-economic conditions related to the reform are mature;the second part discusses the specific implementation process of the reform in detail,and studies the tax legal system after the reform and the supporting tax supervision system;the last part evaluates the reform Price.After the reform,the tax law system in the early Qing Dynasty showed the characteristics of tax quota,silver discount and equalization.The rulers of the Qing Dynasty ensured the effectiveness of the reform by accurately grasping the time dimension such as the opportunity of highly centralized centralization,the opportunity of stable economic foundation,as well as the flexible control of the reform,and the good internal environment such as small internal resistance to the reform.These successful experiences also provided us with valuable enlightenment and reference.