Formulating a tax system with new contents and characteristics has played its due role in restoring and developing production, easing class contradictions and consolidating feudal monarchy.
The taxes in Han Dynasty are mainly land tax, oral tax and miscellaneous tax. At the same time, according to the social situation at that time, the Han Dynasty formulated a groundbreaking tax policy of respecting the elderly.
Land rent is one of the main revenues of the imperial court in Han Dynasty. Mainly used for official salaries and sacrifices, the emperor's living materials and other expenses.
In the early years of the Western Han Dynasty, Liu Bang, Emperor Gaozu of Han Dynasty, implemented the policy of rent reduction and the law of fifteen taxes and one tax, that is, the court collected115 from the total income of farmers. Soon, due to the huge military expenditure, it seems that it was changed to eleven taxes, and it was not until Liu took office that the fifteen taxes were restored.
Later, sometimes half of the land rent was exempted, and it became a 30% tax. In case of famine, it was completely exempted. When Emperor Jing of the Han Dynasty formally stipulated thirty taxes and one tax, it became customized from then on, and remained basically unchanged at the end of the Han Dynasty.
At the end of the Eastern Han Dynasty, in order to build a palace, Emperor Han Ling stipulated that in addition to the land rent of 30 tax 1, a tax should be added. 185, the imperial court expressly stipulated that 10 yuan should be levied per mu.
In ancient literature, the land rent collected by the court in the Han Dynasty is sometimes called grain rent, grain rent and millet, which shows that it is in kind rather than money. According to different regions, different soils and different years, the imperial court set different total output and collected land rent as a standard.
In the Han dynasty, there was another tax that ran parallel to land rent, that is, straw tax. This is basically the same as the straw tax in Qin dynasty, and it is also levied from the land, and the land rent for farmland is reduced or exempted. Because straw is bulky and inconvenient to transport, money is sometimes used instead of physical objects.
The rent reduction measures in the early Han dynasty played a protective role for a large number of yeomen, which had certain positive significance, and thus also received the effect of promoting the development of social productive forces.
Another important tax in the Han Dynasty is customs tax, which is another important source of government revenue, mainly used for military expenditure and rewarding meritorious personnel. Oral tax is a population tax, which is divided into two types: tax calculation and oral money.
Since the Western Han Dynasty, it has been stipulated that people, whether male or female, from 15 to 56 years old, have to pay a sum of money to the court every year, which is called tax calculation. It was 120 yuan. Businessmen and handmaiden have to pay twice the tax, and each person has to pay twice a year.
In order to change the situation that the population dropped sharply and the land was barren since the end of the Qin Dynasty and the beginning of the Han Dynasty, Emperor Hui of Han Dynasty specially rewarded childbearing, and stipulated that unmarried women aged 15 to 30 were punished with five charges.
In the Han dynasty, underage children were called boys and girls, and their population tax was called mouth money. From the age of 3 to the age of 14, each person paid 20 yuan every year, and 3 yuan was added as 23 yuan during the reign of Emperor Wu of the Han Dynasty. Emperor Han Yuan started collecting money at the age of seven, and didn't start collecting taxes until he was twenty.
In addition to the above two kinds of taxes, miscellaneous taxes in the Han Dynasty actually involved the tax management system in the Han Dynasty.
The expenses of the royal family in the Han Dynasty were mainly collected from the taxes of mountains and rivers, gardens, ponds and shops, which were called the income of industry, commerce, insurance and peace. In principle, these incomes are managed by Shaofu and enjoyed by the royal family.
The production of mountains, rivers, gardens and ponds mentioned here gradually became the private property of the royal family as early as the Western Zhou Dynasty, that is, the public property of rural communes and lords at all levels. Li Wang's patent recorded in history books refers to this matter.
Shan Yu and Lin Heng in the Zhou Dynasty were officials in charge of forests, gardens and ponds. However, the power scale and scope of Shaofu in Han Dynasty far exceeded that of Shan Yu and Lin Heng. Its subordinate officials, such as Taiguan in charge of grain and soup, are in charge of salt and iron tax, sea rent, fake tax, industrial tax, city rent and so on.
Salt and iron are necessities for people's life and production. The amount is high, the tax is high and the income is naturally high. Because of its importance, during the reign of Emperor Wu of the Han Dynasty, in order to increase the financial revenue of the court, salt and iron were monopolized by the court, and salt officials or iron officials were set up in local counties to manage the production and sales of salt and iron, which increased the financial revenue of the court and played a positive role in improving and popularizing advanced technology.
Sea rent is also called fishing tax. The fishing and mineral tax in Han dynasty was levied on the products of rivers, seas and lakes. The fishing tax rate is 10%, but it fluctuates slightly in different periods, increasing or decreasing.
Fake tax is rental tax. The court leased the public farmland it controlled to the people for farming. At that time, the commons were rented out, including the pastor's garden and grassland in charge of Taifu, the Shanglinyuan leisure land in charge of Shuiheng, the gardens and pools in charge of Shaofu, and a large number of cultivated land in charge of Dasinong.
Some are vast wasteland reclaimed by soldiers in the border areas, and some are a large number of fertile fields confiscated by law. Dasinong set up field officials to manage the fields around the country and imposed false taxes on farmers who planted cultivated land. Although the fake tax is similar to the landlord's private rent, it is not land rent in the full sense, but has the nature of the combination of rent and tax.
City rent is a commodity transaction tax, which is a market transaction tax levied on merchants. Most of the city rent is owned by the emperor, and all localities should hand over the tax money to the court in charge of the Shaofu.
Industrial tax belongs to management fee. The industrial officials established at that time needed to manage the private handicraft industry and collect its land rent. Industrial tax has increased a lot of income for the royal warehouse.
The tax system of respecting the elderly and providing for the aged initiated in the Han Dynasty involves social, political, economic, cultural, judicial and other fields, including the king's staff system, the rice-giving system, the old-age exemption system and the pension system.
The system of king's staff is also called the system of giving staff. This system stipulates that the elderly are exempt from the burden of tax officials. If the holder of the scepter is an emissary, officials or others shall not recruit, insult or beat the holder without authorization, otherwise they will be sentenced to death.
At the same time, the scope of exemption from the post of officer was extended to the families of the elderly with sticks. That is to say, the court also exempted those who raised these old people from tax corvee.
Economically, the elderly who hold the scepter are given certain preferential treatment, and the elderly who hold the scepter are exempt from city tax when they engage in commercial activities. In other words, the old man with a scepter does business in the market and implements the tax exemption policy.
According to the rice donation system, the elderly over 90 years old can enjoy rice donation, but at that time, only doctors and people over 90 years old with the title of doctor or above can enjoy rice donation, and people with lower or no titles need to be older to receive rice donation.
During the period of Emperor Wen of Han Dynasty, the object, age and content of the rice donation system were reformed. According to Emperor Wen of the Han Dynasty, if the system of giving rice is relaxed to over 80 years old, people over 90 years old can enjoy the treatment of giving rice a stone, meat 10 catty and wine 5 buckets. On the other hand, people over 90 years old will be given two silks, floc1500g, on the basis of enjoying a stone of rice. At the same time, the restriction on the title of the very old man was lifted, and all county officials in the country were ordered to give rice to people over 80 years old according to their age.
By the Eastern Han Dynasty, the age of giving rice was further reduced. According to the etiquette records of the Han Dynasty, people aged 70 in the Eastern Han Dynasty had to give rice.
The old-age exemption system, also known as corvee exemption, is to exempt people who have reached the age standard, that is, farmers, helpers and farm labourers who have been officially registered in the household registration by the court.
Like the staff-giving system, in the process of implementing the old-age exemption system in the Han Dynasty, the restrictions on the title requirements were gradually removed and extended to ordinary people who adapt to the age, reflecting the development of the old-age exemption system in the Han Dynasty and its increasing democracy and progress.
The old-age pension system is another content of the old-age pension system in the early Han dynasty, that is, the older but not exempted elderly people are designated as _ old and enjoy preferential policies: first, the corvee is halved; Second, the old man's son can be exempted from the task of transporting grain.
At that time, because the old people did not meet the standard of exemption from old age, they still had to serve the corvee, but the amount of labor they served was half that of those who served normally with the same title.
The tax policies of the Han Dynasty, such as giving a stick, giving rice, exempting the old and the old four, show that the Han Dynasty can face the development and changes of the social situation, conform to the historical trend, pay attention to the use of tax policies to create and develop the cause of respecting the elderly, gradually eliminate the influence of titles on the age of supporting the elderly, gradually reduce the age of the elderly, and become more and more oriented to the general public, reflecting social progress.
At the same time, these four tax policies promoted the construction of spiritual civilization in the Han Dynasty, which was of pioneering significance in the early feudal society in China. It has a far-reaching influence on the development of the system of respecting the elderly and supporting the elderly in feudal society in China, and it was used for reference or utilization by later feudal dynasties.
Emperor gaozu liu bang. The founding emperor of the Han Dynasty, posthumous title Gao. China is an outstanding politician and strategist in history. The great pioneers of Chinese culture have made outstanding contributions to the development of the Chinese nation, the unification and strength of China, and the protection and development of Chinese culture.
Han Jingdi. The eldest son of Emperor Liu Heng. The sixth emperor of the Western Han Dynasty, Emperor Xiaojing. He inherited and developed the career of his father, Emperor Wen of Han Dynasty, diligently governed the country, developed production, and initiated the rule of Wenjing with his father. It also laid the foundation for his son Liu Che's flourishing Hanwu, and completed the transformation from Wendi to Wudi.
Liu Hong, the 11th Emperor of the Eastern Han Dynasty, and Xiaoling Mausoleum of posthumous title. The reign of Emperor Han Ling and his predecessor Huan Di was the darkest period in the Eastern Han Dynasty. Zhuge Liang's model includes the statement that Liu Bei, the founding emperor of Shu Han, hates Huan Ling every time he sighs.
Emperor Hui of the Han Dynasty, namely, Liu Ying, the second emperor of the Western Han Dynasty, and posthumous title filial Hui Di. After Emperor Hui of Han Dynasty ascended the throne, he implemented benevolent policies, reduced taxes, made the country prosperous and the people safe. However, during his reign, power was actually in the hands of Lv Hou, a powerful mother. Therefore, when Sima Qian wrote Historical Records in later generations, he did not even set up a chronicle, but set up a chronicle of Lv Hou.
Shanglinyuan is a palace extended by Liu Che, Emperor Wu of the Han Dynasty, on the site of the Qin Dynasty in 138 BC. It has a large scale, many palaces, diverse functions and rich entertainment content. Not anymore. Shanglinyuan was also the martial place of Emperor Wu of the Han Dynasty at that time. Here, there is a private soldier of the emperor, Yu, led by the later general Wei Qing.
The walking stick given by the emperor to the old man. The imperial edict of the king's staff in the early Han Dynasty stipulated that any old man over 70 years old would be given a walking stick with a turtledove carved on the top by the imperial court. This is the King's Staff, also known as Jade Staff and Turtledove Staff, which is equivalent to the emperor's festival letter. The holder of the scepter enjoys various preferential treatments according to law. The scepter system is the earliest law to protect the rights and interests of the elderly.
Emperor Wen of Han Dynasty, Liu Heng, Emperor Wu of Han Dynasty, Emperor Xiaowen of posthumous title. After he ascended the throne, he made great efforts to make the Han Dynasty enter a period of prosperity and stability. At that time, the people were rich and the world was well off. The rule of Emperor Wen of Han Dynasty and his son Emperor Jing of Han Dynasty is collectively called the rule of Wenjing.
It is said that Emperor Wu of the Han Dynasty went to Mount Tai to worship his grandmother. Just as he knelt in front of the idol and kowtowed, suddenly, the cigarette on the incense table formed the word 14 and stopped in the air.
The words of 14 are: one person asks God to spend a lot of money, and many people waste their homes like grass.
As soon as I thought about it, these words turned into white smoke again, lingering and floating upward.
Emperor Wu of the Han Dynasty was shocked for a while, but soon understood that Grandma Taishan warned him like this because he squandered money and the people were angry. So, he immediately rushed back to the capital to recruit talents from all over the world, govern the country and reduce taxes. He also went to the countryside to plow the fields himself, and in a few years, the whole world became rich.