Qin Dynasty: Farmers had to pay 2/3 of the harvest tax to the government.
Western Han Dynasty: The policy of rest and recuperation was implemented. The rent is fifteen tax one. During Emperor Wendi and Emperor Jingdi, the government rent was reduced or exempted for many times. Reward farmers and reduce their burden. During the reign of Zhao He, they continued to recuperate. The Han Dynasty was the period when China's complete feudal tax system began to take shape.
Northern Wei and Sui Dynasties: Rent adjustment. On the basis of the land equalization system, the three governors were responsible for collecting rent adjustment, corvee and military service.
Early Tang Dynasty: On the basis of the land equalization system, the land equalization system was implemented. Provisions: the man who collects the land pays 2 stones of grain to the state every year, which is called "rent"; Paying 20 feet of silk, 32 feet of silk or 20 feet of cloth and 3 pounds of hemp is called "turning"; Adult men serve for 20 days a year, and those who don't serve can be replaced by silk or cloth, which is called "Yong". If something happens in the country, the corvee 15 days will be added, and the transfer will be exempted, and the 30-day rent will be exempted. No more than 30 days of extra service per year in case of disaster. According to the specific situation, the government reduces or exempts rents, rents and transfer fees.
Mid-Tang Dynasty: Two tax laws. Its contents are as follows: (1) cancel the rent and miscellaneous tax; (2) Both the owner and the customer are subject to the current residence to log in to the household registration for tax payment; (3) Abandon the method of taxation by tax amount and change it to taxation by assets and fields; (4) Tax shall be levied in summer and autumn every year, not exceeding June in summer and 1 1 month in autumn. The two tax laws changed the way of tax collection, from taxing by head to taxing by land and property, and they also relaxed the personal control of feudal countries on farmers.
Song Dynasty: Wang Anshi practiced the law of supporting service (abolishing the household rotation service system, the government hired people to serve, and those who should have served had to pay the exemption money, and those who had the privilege of not serving or not serving because of poverty and loneliness also had to pay the help money), the law of land equalization tax (clearing fields to prevent tax evasion), the law of young crops (lending money to people in spring, returning the summer and autumn taxes together, plus two points of interest), and the law of protecting horses.
Ming Dynasty: Carrying out "One Whip Method". The flogging law is an important reform of the tax service system, which simplifies the collection of names and procedures and helps to prevent tycoons and officials from hiding their fields to evade taxes. This has reduced the burden on farmers to some extent. Bank discount system reflects the development of commodity economy and the weakening of farmers' personal dependence, and has a positive role in promoting the emergence of monetary land rent and the commercialization of some agricultural products.
(10) Qing dynasty: Kangxi practiced the system of "supporting the people without increasing taxes". Yongzheng carried out the method of "spreading land into mu"
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