Research On Taxation In Kunshan County In The Early Qing Dynasty

In the early Qing Dynasty,after the social turmoil since the end of Ming Dynasty,the whole country was devastated.From the Qing army's entry to the end of the rebellion in San Francisco in 1681,the country experienced a long period of war and famine.During this period,the main focus of the Qing government was to complete the unification and social and economic recovery.Tax collection,as the cornerstone of the operation of the national machine,naturally became the most concerned matter of the government and the counties.With the development of society from chaos to governance,the tax collection of prefectures and counties has gradually become institutionalized.During the period of Shunzhi,the Qing government compiled and printed the complete book of Taxation and servitude as the basic basis of tax collection.And in order to more accurately grasp the national land,household registration situation,Shunkang years in the country began to reclaim,check the land and solicit,edit the work of the population.With the help of a series of measures,the country gradually went on the right track,and the society gradually became prosperous.The tax policy formed here also laid the foundation for the fiscal policy of the whole Qing Dynasty.As the source of national wealth,Jiangnan played an irreplaceable role in the tax collection in Shunkang period.Kunshan County,located in the hinterland of the south of the Yangtze River,is known as the "three Wu Wangyi".Since the second year of Shunzhi(1645),it has paid nearly 400000 yuan to the Qing government every year,which is much higher than other counties in the country.In order to better carry out the work of tax collection,Kunshan county carried out land inventory and population compilation for many times in Shunkang years.In this way,the land and household registration of Kunshan county have increased greatly.With the development of tax collection,various problems in the tax collection of Kunshan county have been exposed one after another,which are mainly reflected in the following two aspects:(1)the imbalance of the proportion of departure and retention in tax collection;(2)various illegal actions of officials in tax collection.The emergence of these problems was inevitable under the social system at that time.