After the establishment of the Han dynasty, it inherited the Qin system and "collected land rent and export tax" ("Hanshu Shihuozhi"). "Han Law" requires farmers to truthfully declare the amount of rent payable to the state according to their fields. If the report is false or parents don't report it in person, they will be fined two Jin of copper, and the unreported crops and Qian Jia will be included in the county magistrate.
The difference with Qin dynasty
The difference between Han and Qin is that in the early Han Dynasty, in view of the lessons of Qin's death, they were forced to adopt the policy of "rest and recuperation".
Emperor gaozu (reigned in 195 BC) stipulated fifteen taxes and one tax;
Emperor Jingdi (who was in office before 157 ~ 14 1) was changed to 30 taxes and one tax, but this did not mean that the burden on the people in the Han Dynasty was light, because the early feudal dynasties often levied people according to Dingkou, that is, the poll tax was re-levied. In addition to land tax, the Han dynasty also levied "tax calculation" and "mouth money", and tax calculation and payment were poll taxes.
Emperor gaozu began to calculate taxes in four years. "From the fifteenth to the fifty-sixth year of the founding of the People's Republic of China, the money was paid, and one hundred and twenty people counted." Jia people and handmaiden counted twice.
In the sixth year of Huidi (before 189),1the number of unmarried women aged over 5 to 30 was 5;
During Emperor Wen's reign (before 180 ~ 157), the tax was reduced by one third, and the people paid 40 yuan. Oral money is an immature population tax;
Emperor Wu (reigned before 140 ~ 87) used troops and was short of national use. "These people are between 3 and 14 years old, and 23 people have exported money."
Taxes are levied by mu and households.
At the beginning of Wei Wudi's prosperity, tax laws and regulations were implemented: four liters of millet per mu, two silks per household and two kilograms of cotton, and the rest were not allowed to prosper.
Order of occupying land
After the unification of Emperor Wudi of Jin Dynasty (reigned from 265 to 290), the Land Occupation Order was promulgated in 280, which stipulated that Ding Nan (16 to 60 years old) should pay 50 mu of land rent and Ding Nv should pay 20 mu of land rent. If the head of the household is Ding Nan (13 to 15 years old and 61 to 65 years old), the rent will be paid at 25 mu, not for Ding Nan. Fifty acres, four hoops for rent, that is, eight liters per acre. In addition to the land rent, it is also necessary to pay the household transfer. As the head of the household, Ding Nan pays three silks and three kilograms a year; If the head of the household is a woman or a man with a second child, the number of households will be halved. After the death of Emperor Wu of Jin, civil strife broke out, and this "order of occupying heaven" was not implemented for a long time. During the Southern Dynasties, taxes were heavy and chaotic.
Equal field system
The Northern Wei Dynasty practiced the system of equal land. In the ninth year of Taihe in the Northern Wei Dynasty (485), the Order of Land Equalization was promulgated. The main contents are as follows:/kloc-40 mu for men over 0/5 years old and 20 mu for women; In the hemp-producing area, each person was assigned 20 mu of mulberry fields to plant trees, with men 10 mu and women 5 mu. The following year, a decree on the collection of rent adjustment funds was promulgated, stipulating that the husband and wife should pay 20 silks of rent each year, including four unmarried men and women over 15 years old, eight handmaiden engaged in farming and weaving, and 20 cows, and pay the rent adjustment funds equivalent to the husband and wife respectively. And establish a "three-long system", that is, "five neighbors have one neighbor, five neighbors have one mile long, and five miles have one side long", and the three leaders are responsible for checking households, collecting rents and coordinating corvees.