Cheng Guihua tax in Qing Dynasty

Cheng Guihua began to set up tariffs in the 26th year of Qianlong. At the beginning of the Qing Dynasty, with a large number of Han immigrants moving in, by the time of Yongzheng and Qianlong, villages in Cheng Guihua and Tumote were dense, and "the rice price was very cheap after years of harvest", and the Mongolian-Chinese ethnic trade also developed further. During the twenty-sixth year of Ganlong's prison campaign against tigers, he said that local tobacco leaves and miscellaneous grains were grown in Mongolia and made into oil, wine and cigarettes, which were "sold in Cheng Guihua and gradually became a market" and should be taxed. After discussion and approval by the Ministry, "Cheng Guihua is a gathering place for Mongolian businessmen. All tobacco, oil, wine, leather and groceries should be included in the land tax and collected as usual. In addition to importing camels, horses, cattle and sheep, sellers who bypass other provinces should also be taxed as a whole to prevent tax evasion. " It also stipulates that "a general administration should be set up in a moderate place in Guihua City to collect taxes, and fences should be set up in the east, west, north and south to send service inspections". It has four fences. "The south gate is a tiger-killing passage, the north gate is connected to the Houshan tribe, such as Khargzasak, the east gate is connected to the Eight Banners of Chahar Mongolia, and the west gate is connected to Urad and Ordos."

Cheng Guihua mainly collects goods tax and livestock tax. At the beginning of the establishment of the customs, it was supervised and managed by killing tigers. The distance between Shahukou and Guihua City is only more than 200 miles, so the supervisor made a rule: all goods sold from the mainland have been taxed at Shahukou, "The sporadic goods transported to Guihua City for shopping are exempt from repeated collection; All the goods that vendors bring into camel bags from Cheng Guihua and transfer to provinces and Houshan mongolia local for sale will be collected when they leave the mountain gate. " The follow-up supervisor "collects according to the rules, and the merchants say it is convenient." In the thirty-second year of Qianlong, the new supervisor, Fafuli, took office, and the merchants illegally re-requisitioned the goods entering the customs, which led to accusations from the merchants. After investigation and discussion by the governor, the Ministry of Internal Affairs made a custom in the thirty-third year of Qianlong: "Commodities such as oil, wine, cigarettes, leather pieces, etc. from Cheng Guihua and Kanto are all local products outside the mouth", and Cheng Guihua levied taxes according to regulations; Mainland groceries are trafficked and exported, "those who have paid taxes by fighting tigers and shopped in Guihua City sporadically will not be re-levied"; "When the goods arrive in Guihua City, the vendors will use vehicles to carry them and sell them to other places. Regardless of local products and foreign goods, they will be taxed when they leave the gate. Sporadic daily necessities, such as one or two pieces of cloth, only have two or three packs of cigarettes, which are not taxed. "

Cheng Guihua began to levy livestock tax in Kangxi period, initially to check the illegal sale of horses. Send Tumote personnel to collect tax money, log in records, and collect the money as Tumote's public expense, and report it to Lifan Hospital for verification every year. Subsequently, "the case should be taxed on imports for trafficking in tea cloth and other items in the Mainland in exchange for camels, horses, cattle and sheep; I am afraid that Guihua City will record files, so I will sell them to other provinces from a small road, which will easily be exposed. " When Guihua City was established in the 26th year of Qianlong, the livestock tax money originally collected by Tumote was taken as a positive amount, and it was changed to Shahukou supervision and collection, and Mongolian calligraphy post stations were set up in Suiyuan City, Guihua City, Horinger, Togtoh City, Sarazzi, Xibaotou, Kundulun and Bajiazi. Therefore, there are two kinds of livestock tariffs in Cheng Guihua: one is the "Tariff on the Collection of Four Livestock Taxes in Tumote Mongolia", which stipulates that "camels, horses, cattle, sheep and sheep will receive one or two cashier at each price to earn eight or two dollars"; The second is livestock tax. Camels, horses, cows and sheep are taxed separately. 6 yuan for each camel, 3 yuan for horse, 2 yuan for cattle 1 point, 3 for sheep, and 3 for each mule, donkey and pig 1-2 yuan. The former immediately collected Tumote livestock tax money during Kangxi period, which was a tax levied on Mongolian herders who sold livestock in Guihua City; The latter should be a tax on livestock sold to the mainland by Guihuacheng merchants, and the latter should have a higher tax rate than the former.

At the beginning of Guihuacheng, the tax clearance was supervised by Shahukou, which lasted for thirty-one years, and the deputy governor was in charge of Jifu. He said: Mongolian Zasak came to sell livestock, and Shahukou sent people to record taxes; But they don't know Mongolian, so they can only "register the number of livestock in Qian Wen, but not the name and banner, so there is no way to find the thief" and ask Yuan to manage it. Approved by the Ministry of Housing and Urban-Rural Development, he was sent to Guihuacheng by the tax clearance supervision committee. In the thirty-third year of Qianlong, Cheng Guihua tax was changed to Shaanxi Governor. The imperial edict in February of the thirty-fourth year of Qianlong said: "The naturalization of chengguan affairs and the taxation of foreign businessmen and Mongolian imports shall be managed by the officials of the Academy. But it is said that it is many times more than the annual tax collected by the customs. Traditionally, customs officers only pay an appropriate amount, without losing money, but they are satisfied with their families and professional servants and have the intention of selling taxes. Because the customs failed to verify, but also afraid of being kept in the dark more businessmen, public and private are inconvenient. Although there is a commander-in-chief stationed here, it is not unified, and even if it is in charge, it is nominal. Because the provincial customs affairs are mostly managed by the governor, and the customs affairs under the jurisdiction of the governor are undertaken by many committees and government officials. It is easy to be thoughtful and not worth the loss, because it requires experts and Governor Dong to lead the inspection. Now Guihua Chengguan can be placed under the jurisdiction of the Governor, and Guisui Road is located in Guihua City, which can also be entrusted to the nearest escrow or undertaken by another German and German government. All Fan Liyuan's officials can stop their dispatch and be more cautious in customs affairs. " After discussion by the Ministry of Finance, Cheng Guihua's taxes are managed by Taoist officials appointed by Shaanxi Governor, and are changed once a year. At first, it was supervised by Hedong Road, Guisui Road and Yanping Road in turn. In the thirty-seventh year of Qianlong, it was decided to take charge of Guisui Road, which was still inspected by Shanxi Governor at any time.

At the beginning of tax collection in Cheng Guihua, "the annual levy of silver ranged from 7,200 to 8,200". In the thirty-fourth year of Qianlong, when State Street officials were reassigned to take charge of customs taxes, they ordered a trial collection for one year, after which the taxes were "discretionary". From April 13 in 34 years to April 12 in the following year, * * * collected miscellaneous tax silver 16548, and livestock tax 9137,000. In the thirty-five years of Qianlong, the amount of miscellaneous tax silver 15000 and 9000 strings of livestock tax money were designated as the positive amount of tax clearance in Cheng Guihua; Take silver 1548 and currency 137 as the balance. In the fourth year of Jiaqing, Yu Yin was designated as 1600 Liang.

Forty years after Qianlong, Bayan San, the governor of Shanxi Province, reported that Suiyuan City was only a few miles away from Guihua City, but no taxes were levied, so that "all kinds of merchants in Guihua City gradually moved into Suiyuan City to set up businesses, while merchants hoped to avoid taxes in Guihua City and gather in Suiyuan and other places". For example, there are 140 noodle restaurants in Guihua City, and more than 80 have moved into Suiyuan City. And "nearby local cigarettes, wines, wool and plush from grasslands have not been taxed in the city recently, and they have all been hoarded with Ringer and transported to other places to sell; As soon as the oil, satin, cloth, tea and groceries in the south came out of the tiger's mouth, they also went to Togtoh City, Sarazzi, Xibao and other places through the Helinger Path, but they did not come to the city to distribute them, resulting in insufficient tax collection. " The governor demanded that inspection and tax gates be set up in Helinger and Dongbaita, and that service inspections be dispatched, and that "all shops moved into Suiyuan City" be taxed. After discussion by the Ministry, the regulations are as follows: first, "Guihua City collects taxes and silver, and vendors outside the four gates often take a detour to steal. When patrolling, they instruct the battalion to patrol in Helinger and East Baitar; If there is any omission, send it to the tax administrator for investigation. " Second, the noodle restaurant opened in Suiyuan City, "The city sells soldiers and civilians to eat sporadically, and taxes are not allowed; If there are people who transport cars to other places for sale, they will be taxed as a whole according to the example of Cheng Guihua. "

After a series of adjustment and revision for more than ten years, the tax collection and management system of Cheng Guihua Customs has been gradually established and standardized, and the tax amount has also increased compared with the beginning of Customs. Table 1 is the tax statistics of Guihua City in the 1940s in Qianlong. Among them, the highest tax amount is 27390 Liang in 44 years, the lowest is 20998 Liang in 49 years, and the average is 23 178 Liang. During the Daoguang period, the tax revenue of Guihua City remained at the same level. For example, Daoguang 2 1 year taxes 23,565 Liang, 22 years 24,036 Liang, 25 years 234 18 Liang, and 29 years 22,749 Liang, with an average of 23,442 Liang.