Is the current tax level of the people lighter or heavier than that of ancient times?

In primitive society, clan commune land public ownership was implemented; During the Xia, Shang and Zhou dynasties, the state-owned land system-well field system was implemented; During the Spring and Autumn Period, the well field system collapsed; During the Warring States period, the well field system was abolished and feudal land ownership was established, which lasted for more than two thousand years. During the Cao Wei period, the system of reclaiming farmland was implemented; From the Northern Wei Dynasty to the Middle Tang Dynasty, the land equalization system was implemented. The Tang dynasty was a two-tax law, the Ming dynasty was a whipping law, and the Qing dynasty was divided into fields and acres. I summed it up at school, but I don't remember it clearly now.

Review of the history of senior three in 2006

Topic 9: Ancient economic history of China.

Author: Lu

Thematic suggestion

This topic mainly includes the reasons and manifestations of China's ancient economic development, the economic policies of past dynasties, the ancient land system of China, the ancient tax system of China and its evolution trend, and the shift of the economic center of China.

Knowledge carding

First, the causes and manifestations of social and economic development in ancient China

1. The ancient history of China should mainly grasp the social and economic development in the following historical periods: ① Xia, Shang and Western Zhou; ② Spring and Autumn Period and Warring States Period; ③ Sui and Tang Dynasties; ④ Ming and Qing dynasties.

2. The reasons for China's ancient social and economic development:

(1) The reasons for the economic development of * * * in past dynasties mainly include the following aspects:

Policy: The land policy and tax policy made by the rulers of past dynasties that are conducive to economic development, or the reform and reform that adjusted the ruling policy, adjusted the relations of production to a certain extent.

Science and technology: improvement of tools and improvement of production technology; Build water conservancy projects to avoid floods and droughts; The government promotes excellent varieties; Works summarizing the production experience of past dynasties can guide people to directly transform advanced technology into productive forces.

People are industrious: people of all ethnic groups integrate with each other, work together, learn from each other and improve production technology.

(2) The reasons of ancient economic development are different in different periods. Generally speaking, it mainly includes the following factors: a, the establishment of a new social system and a new economic system; B, national unity or partial unity, social stability, is an important prerequisite for economic development; Correct economic policy is an important condition for economic development; D, water conservancy is the lifeblood of agriculture, and attaching importance to building water conservancy is an important factor to promote the development of agricultural production. E, science and technology are the primary productive forces, and the improvement of production tools and the progress of production technology are the fundamental reasons for economic development; F, friendly exchanges and economic and cultural exchanges between China and foreign countries and ethnic groups; G, timely adjustment of agricultural planting structure is beneficial to the development of agricultural production; H, the use of foreign labor can promote economic development; First, the hard work of the people is the most direct factor to promote social and economic development.

3, China ancient social and economic development performance:

① Development of agricultural production: A. Improvement of production tools. For example, bronze farm tools were used in Shang, Zhou and Western Zhou Dynasties, iron farm tools were used and popularized in Spring and Autumn and Warring States Period, and Niu Geng, Sui and Tang Dynasties created tube wagons, and Qu Yuan plows appeared in Jiangdong area; B, the progress of farming technology. For example, manure, plant ash and green manure were used in the Xia, Shang and Western Zhou Dynasties, and the two-year triple cropping system was popularized in southern China in the Sui and Tang Dynasties. C. promote crops. For example, in the Shang and Zhou Dynasties, five grains were planted, in the Sui and Tang Dynasties, rice was planted in the Jianghuai area, and cotton was planted from Jiangnan to Jiangbei in the Ming Dynasty. In the Ming Dynasty, corn and sweet potato, new high-yield crops introduced from abroad, were continuously promoted and planted in the Qing Dynasty, and the planting area of cash crops such as cotton, sericulture, tea and oilseeds was expanded. D, water conservancy project construction. For example, during the Xia, Shang and Zhou Dynasties, farmland irrigation developed greatly. During the Spring and Autumn Period and the Warring States Period, orange peel was widely used to irrigate farmland in the Central Plains, and the construction of Shaopi, Dujiangyan and Zheng Guoqu was beneficial to farmland irrigation. The Sui Dynasty set up full-time officials to manage water conservancy, and many water conservancy projects were built in various places. During the Northern Song Dynasty, Wang Anshi implemented the farmland irrigation method. E. developing land resources. For example, in the Sui and Tang Dynasties, land resources in the south of the Yangtze River were further developed, polder fields were reclaimed, mountains were opened for sea reclamation, lakes were reclaimed, and wasteland was used in the Ming and Qing Dynasties; F, improve the commercialization of agricultural products. For example, tea has become a necessity in the Tang Dynasty, the government began to levy tea tax in the middle of the Tang Dynasty, the planting area of cash crops expanded in the Ming and Qing Dynasties, and some professional producing areas were formed in the early Qing Dynasty.

② Development of handicraft production: A, Xia, Shang and Western Zhou Dynasties: achievements in bronze casting, jade processing, textiles, ceramics and lacquerware; B. During the Spring and Autumn Period and the Warring States Period: achievements in bronze casting, lacquer craft, edible salt industry, wine-making industry and handicraft industry; C sui and Tang dynasties: achievements in metallurgy, shipbuilding, silk weaving and ceramics. D. Ming and Qing dynasties: achievements in textile, iron smelting and printing.

(3) Development of commercial traffic: A, Xia, Shang and Western Zhou Dynasties: The traffic in Xia Dynasty had a certain scale, and there were many kinds of vehicles; Shang dynasty attached importance to commerce and transportation, merchants were good at doing business, and shellfish was used as currency, so the capital of Shang dynasty became a prosperous commercial city. The traffic in the Western Zhou Dynasty was developed, and there were several broad avenues from Haojiang to the whole country, with hotels and postal delivery systems along the way. B. During the Spring and Autumn Period and the Warring States Period: commerce was developed and the Central Plains market was formed; C Han dynasty: the opening of the Silk Road and Maritime Silk Road, trading with Daqin in Central Asia, West Asia, South Asia and Europe; D, Sui and Tang Dynasties: commerce became more prosperous, and private shops, water transport, money, markets, houses, cabinets, night markets and grass markets appeared, and Hu merchants appeared; E. Ming and Qing dynasties: commerce continued to prosper, the domestic market expanded, a large number of agricultural products and handicrafts were put on the market, and long-distance trafficking trade between regions developed rapidly. Beijing and Nanjing are national trade cities, and dozens of large trade cities have appeared in China. The commodity economy extended to the countryside, and towns in Jiangsu and Zhejiang provinces sprang up. However, after the Qing Dynasty, the rulers began to implement the closed-door policy.

④ Urban development: A, the capital of Xia, Shang and Western Zhou Dynasties, was the political and transportation center of the whole country; B during the spring and autumn period and the warring States period, many cities became prosperous commercial centers; C. During the Sui and Tang Dynasties, Chang 'an and Luoyang were the political and cultural centers of the whole country, and they were also the commercial metropolises of the whole country; Yangzhou and Chengdu are two commercial cities in the Yangtze River valley. C. During the Sui and Tang Dynasties, Beijing and Nanjing were national commercial cities, and dozens of large commercial cities appeared throughout the country.

Second, China's ancient economic policies

1, the main economic policies of the past dynasties: ① Qin State: abandoned ore fields, opening buildings; Attach importance to agriculture and restrain commerce, and reward agriculture and weaving. ② Qin Dynasty: private ownership of land was implemented; Unified currency and weights and measures; Unify the track and repair the driveway. (3) Tang Dynasty: the land equalization system was implemented and the tenancy adjustment system was implemented; Wu Zetian rewarded agricultural production; After the medium term, two tax laws will be implemented. (4) Northern Song Dynasty: During Wang Anshi's political reform, the young crops law, the levy law, the farmland water conservancy law, the land equalization tax law and the market easy law were implemented. ⑤ Ming dynasty: a whipping method. ⑥ Qing dynasty: rewarding reclamation; Declare "renamed field"; Implement "spreading land into mu".

2. The main contents of economic policies in past dynasties: ① Recuperate, neglect taxes and reduce punishment. (2) Ensure people's production time and don't miss the busy farming season. ③ Restrain land annexation and protect small-scale peasant economy. (4) Opening to the outside world and actively developing foreign trade; Strengthen economic and cultural exchanges among various regions and ethnic groups in China. ⑤ Placement. ⑥ Popularize advanced technology and fine varieties and build water conservancy projects. All landowners government-run industrial and commercial policies. (8) The policy of emphasizing agriculture and restraining business.

3. The policy of emphasizing agriculture and restraining business: ① Performance: A, emphasizing agriculture as the foundation and taking business as the end. Restrain land annexation and prevent farmers from going bankrupt. C, emphasize household registration management, and limit the flow of population. D. Restrict businessmen in many ways and impose heavy taxes. ② Understanding: A. The implementation of the policy of attaching importance to agriculture and restraining commerce in feudal countries was determined by its economic base and the class status of its rulers. The economic base of feudal society was self-sufficient natural economy, and agriculture was the most decisive production department in ancient times. The situation of agricultural production is directly related to the rise and fall of the country and people's lives. Therefore, building the country through agriculture will inevitably become the ruling program of rulers of past dynasties. B, the policy of emphasizing agriculture and restraining business promoted the consolidation of the emerging landlord class regime in the early feudal society; But in the late feudal society, it also played a certain negative role. At this time, the seeds of capitalism have appeared, and the rulers continue to implement the policy of emphasizing agriculture and restraining commerce, opposing agriculture and commerce in understanding, and restricting the development of (capitalist) commerce, which violates economic development and the law of economic development; Therefore, China lost the historical opportunity to compete and communicate with the West, which eventually led to the backwardness of modern China.

Third, the ancient land system in China.

1. Slave society: Jing Tian system is the state-owned land system of slave society in China, which flourished in the Western Zhou Dynasty and collapsed in the Spring and Autumn Period. "All over the world, is it the land of kings" is its typical feature.

2. Feudal society: Feudal land ownership can generally be divided into three types-feudal landlord land private ownership, feudal land state ownership and peasant land private ownership.

(1) Private ownership of land by feudal landlords: it is the dominant land ownership in feudal society and the economic foundation of feudal society. It came into being during the Spring and Autumn Period and the Warring States Period, and was finally eliminated after the completion of land reform in the early days of the founding of New China.

(2) State ownership of feudal land: the main forms are reclamation system and land equalization system. A. Farming system: it has existed since ancient times, represented by Cao Cao, Wu, and divided into military and civilian. The basic feature is that the land is state-owned, and the people who cultivate land only have the right to use the land; It combines refugees with land and stabilizes social order. B. Land equalization system: it is a relatively complete feudal state-owned land system in the history of our country. It began in the Northern Wei Dynasty and remained in use until the middle of the Tang Dynasty. Its basic characteristics are: on the premise that the government holds a large amount of land, and without touching the landlord class, it confirms the land possession and use right of the land recipient in legal form, which reduces the burden of the yeoman to a certain extent and is conducive to the recovery and development of social economy. At the same time, the land equalization system is also the economic basis for the existence of the officers and men system and rent (agency) modulation.

③ Private ownership of farmers' land: Although it does not occupy the main position, it is an important supplement to private ownership of land in feudal society.

Fourthly, China's ancient tax system.

1, the main tax system in ancient China:

(1) "Land-related Decline": In the Spring and Autumn Period, Guan Zhong of Qi promoted the quantity and quality of land as the main tax basis, and the essence was to recognize private ownership of land.

(2) Initial tax mu: It was implemented in Shandong in the early 6th century BC, mainly by handing over public land to the tillers according to law, and collecting taxes by mu, which also recognized private ownership of land in essence.

(3) Compiling households to benefit the people: The system of governing the people in the Han Dynasty mainly refers to the common people who are incorporated into the government household registration. Compilers and people have independent identities, and bear the taxes, corvees and military service of the country according to the amount of property. The implementation of the system of compiling households to benefit the people marks the formal formation of a complete tax system in feudal society in China.

(4) Tenancy system: it was implemented in the Sui and Tang Dynasties and originated from the tenancy system implemented in the Northern Wei Dynasty. Rent-and-pay system is based on land equalization system. Farmers who harvest fields pay rent (grain), pay rent (silk and cloth) and take corvee every year (silk and cloth can be used instead of clothing if they don't take it, which is called agency) and perform military service (officer-and-soldier system).

⑤ Two tax laws: In 780, Yang Yan, the prime minister of the Tang Dynasty, began to implement it. Its main contents are: each household pays household tax according to assets, pays local tax according to fields, and cancels tenancy system and all miscellaneous taxes and chores; Taxes are paid twice a year, in summer and autumn. The implementation of the two tax laws changed the people-oriented tax system since the Warring States Period, indicating that the feudal government relaxed the personal control of farmers, which was a major reform and progress of the tax system in feudal society in China.

⑥ Fund-raising Law and Land Equalization Tax Law: financial management measures implemented during Wang Anshi's political reform in the Northern Song Dynasty. The essence of fundraising law is to pay for services, and the essence of land equalization tax law is to pay taxes according to the amount and fertility of land.

⑦ A whipping method: 158 1 year, introduced by Zhang, assistant to the cabinet of the Ming Dynasty. Its content is to merge the original land tax, corvee and miscellaneous tax into silver, and divide the service silver collected by households and farmers equally according to the number of people and fields. A whipping method is a major reform in the history of tax service in China, which shows that farmers' personal attachment to feudal countries is relaxed; The method of collecting tribute silver meets the needs of the development of commodity economy, which is conducive to the commercialization of agricultural production and the growth of capitalist bud.

⑧ The system of using silver: In the Qing Dynasty, Yong Zhengdi promoted the payment of tax into mu, spread the tax evenly into the land tax, and collected silver uniformly. In this way, the poll tax was abolished and the feudal state's personal control over farmers was further relaxed.

2. The evolution law of China's ancient tax system: ① The collection standard gradually changed from population-oriented to cultivated land-oriented, and the poll tax accounted for a smaller and smaller proportion of tax revenue, which was finally abolished, marked by the two tax laws of the Tang Dynasty and the Dingding silver system of the Qing Dynasty respectively. (2) Farmers should take corvee and military service instead of silk service, which is marked by mediocrity in Sui and Tang Dynasties. (3) The transition from real land rent to monetary land rent is a turning point in Ming Dynasty. ④ The taxation time is gradually fixed, marked by the two tax laws of the Tang Dynasty. ⑤ Taxes gradually decrease from various types and tend to be single, marked by two tax laws and one whipping method. With the development of commodity economy, feudal countries imposed heavy taxes on business courses.

3. Understanding of the evolution of ancient tax system in China: ① The essence of the evolution of ancient tax system in China is the adjustment of feudal production relations; (2) The relaxation of individual control of farmers in feudal countries is the inevitable result of historical development and progress; (3) Collecting taxes with silver is a reflection of the development of commodity economy and the budding of capitalism in the late feudal society.

V. The shift of economic center of gravity in ancient China.

1, the process of economic center of gravity shift: ① The Yellow River Basin is the main birthplace of the Chinese nation. From the Warring States Period to the Han Dynasty, it has been more developed than the south, and its economic center of gravity is in the north. ② From Wei, Jin, Tang and Song Dynasties, the economic center of gravity gradually moved south, and the south began to surpass the north. (3) During the Song, Yuan, Ming and Qing Dynasties, the south became the economic center of China.

2. The law of economic center of gravity transfer: from north to south from the Yellow River basin to the Yangtze River basin and Jiangnan area; Gradually transferred from the mainland to the coast.

3. The reasons for the shift of economic center of gravity are: ① the north has been in war for a long time, and the south is relatively stable; (2) A large number of farmers from the north moved to the south, bringing labor and advanced production technology to the south; (3) Southern rulers attach importance to the development of production from the perspective of maintaining their own rule; ④ The capital moved south and the political center moved south, which promoted the development of the South to some extent; ⑤ The natural environment in the south is superior, and it is convenient to develop maritime traffic.

4. The characteristics of the economic center of gravity moving south: ① northerners moved south, bringing advanced technology and experience, reflecting the highest productivity level at that time; (2) The trend of moving south is often more prominent in the period of ethnic division, feudal separatism and war; ③ The southward movement of the political center has a certain influence on the southward movement of the economic center of gravity.

Contact dialing

First, about the social and economic development of ancient China.

1. Reasons for socio-economic development: There are different reasons for ancient economic development in different periods. When analyzing the causes of social and economic development in a certain period, we should first think about the same reasons of economic development in previous dynasties-policy adjustment, scientific and technological progress and hard work of the people, and then analyze the social development in this historical period according to the above factors in order to seek relevant factors.

2. To analyze the performance of social and economic development in a certain historical period, we should first summarize it from five aspects: agriculture, handicrafts, commerce, transportation and cities. Secondly, the development of agricultural production should be analyzed from the improvement of production tools, the progress of farming technology, the popularization of crops, the construction of water conservancy projects, the development of land resources and the improvement of the commercialization of agricultural products. For the development of industrial production, we should grasp the main handicraft sectors in ancient China, such as textile, ceramics, shipbuilding, smelting and casting, and analyze and think about the expansion of production scale, the progress of production technology, the refinement of division of labor and the increase of varieties.

3. With regard to the development of agricultural production, it should be pointed out that the improvement of production tools, the progress of farming technology, the popularization of crops, the construction of water conservancy projects, the development of land resources, the improvement of the commercialization of agricultural products, the progress of farming technology, the popularization of crops, the construction of water conservancy projects, the development of land resources and the improvement of the commercialization of agricultural products are both causes and manifestations of development.

Second, about China's ancient economic policy.

1. The core of China's ancient economic policy adjustment is the adjustment of rural production relations. Subjectively, it is to develop the feudal economy and safeguard the fundamental interests of the landlord class, but objectively it is conducive to social stability and economic development and promotes social progress.

2. The policy of emphasizing agriculture and restraining business was the most basic economic policy of China feudal dynasty. Its basic proposition is to attach importance to agriculture and limit the development of industry and commerce on the basis of agriculture. In essence, the policy of emphasizing agriculture and restraining business is the reflection of self-sufficient natural economy and the inevitable product of low productivity. The fundamental purpose of implementing the policy of emphasizing agriculture and restraining business is to maintain the economic foundation of feudal society.

Third, about land annexation.

1, the impact of land merger: land merger is a common phenomenon in China feudal society, which has a far-reaching impact on China feudal society: politically, land merger directly leads to the reduction of fiscal revenue of feudal countries, aggravates the polarization between the rich and the poor, and leads to the intensification of class contradictions; Economically, due to the heavy feudal land rent, industrialists and businessmen finally got rich, saved their roots and bought land, which affected the expansion and reproduction of handicrafts and hindered the growth of capitalism in China in the late feudal society.

2. Reasons for land annexation: Private ownership of feudal land is the dominant land ownership in feudal society. Because of the uncertainty of land ownership and the prevalence of land sale, land merger will inevitably occur. Therefore, the phenomenon of land annexation always runs through feudal society. In order to ensure financial resources and consolidate its rule, the feudal dynasty implemented policies to curb land annexation, such as the land equalization system and Wang Anshi's land equalization tax law, but they could not solve the land annexation problem. The fundamental reason lies in the feudal private ownership of land.

Four, about the shift of China's ancient economic center of gravity.

Enlightenment from the shift of economic center of gravity today: 1. Governance and stability are necessary conditions for economic development, and the relationship between stability and development should be correctly handled. 2. Attach importance to absorbing and introducing advanced technology and experience, introducing foreign talents and using them rationally. 3. Economic development needs the stability and continuity of corresponding policies. 4. Combining development with environmental protection. The Yellow River basin was developed earlier, but it lost its leading position. The deterioration of the ecological environment is a factor that cannot be ignored.

Case analysis

Where was the personal control of farmers in ancient feudal countries of China? How to gradually relax the personal control of farmers in the great tax reform in the middle and late feudal society? What is its essence?

The analysis of this topic takes the poll tax in China's ancient tax system as the breakthrough point, and examines students' ability to understand, reproduce, summarize and summarize historical knowledge, as well as their ability to analyze historical phenomena and historical things with the basic viewpoint of materialism and reveal their essence. The key to answer the first question is to understand the content of China's ancient tax system, and analyze and summarize the main manifestations of feudal state's personal control over farmers. To answer the second question, we should grasp three points: first, grasp the time range-the middle and late feudal society; Secondly, what are the major changes in the tax system? Thirdly, the content and significance of relaxing individual control over farmers in these tax service systems. The third question mainly examines students' mastery and understanding of the essence of China's ancient tax system.

Reference answer ① Performance: Farmers are included in the national household registration, and population, sex and age become one of the main bases for the state to levy taxes, corvee and military service. ② Process: The two tax laws of the Tang Dynasty stipulated that taxes should be paid according to assets and fields, which changed the tax system based on the people since the Warring States Period, indicating that the feudal government relaxed its personal control over farmers. A whipping method in the Ming Dynasty, which divided the service silver collected by households in the field equally according to the number of people and fields, indicating that farmers were lax in their personal attachment to the feudal country; In the Qing Dynasty, the peasants were divided into four parts, and the tax was divided equally into land tax, and the unified tax was levied, and the poll tax was abolished. The feudal state further relaxed the personal control of peasants. ③ Essence: Adjust the feudal relations of production.