Dissertation > Political, legal > Legal > Chinese law > Finance Act > Tax Law

Probe into the System Songchao Tian Fu

Author SongHongFei
Tutor ZengDaiWei
School Southwest University of Political Science
Course Legal History
Keywords Land Tax Northern Song Dynasty Government Military expenditure Wang Three division Five Dynasties and Ten Kingdoms Christian era Military governorship Political strategy
CLC D922.22
Type Master's thesis
Year 2005
Downloads 273
Quotes 2
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AD 960, the Northern Song regime was established. AD 979 to the north after the first Southern strategy, the end of the Song Dynasty Tang military governorship, the Five Dynasties and Ten States for up to two years or so long unrest. After following the Tang Dynasty in Chinese history, into a great economic prosperity and social superstructure heyday and decline period. Since the return to the Central Plains unity proper political strategy, not only won Song of rapid social and economic recovery, and began an unprecedented development. However, economic growth does not make the government of the Tibetan Song Library abundant number. Because foreign aggression followed, a huge increase in military spending, the state financial situation appears increasingly strapped embarrassment. Because long-term national financial difficulties, \Throughout history finances to the most difficult and dangerous Song weak. \Song of the land tax revenue accounted for more than half of state revenues, the government financial management of land tax management is the most important part. Song in Chinese feudal society the Decline of the transition period, the past and plays a role. Song for the management of land tax in the Tang \So to understand the feudal land-standard national tax system, we need a systematic study of the land tax system in the Song Dynasty. Since the land tax system more complex song, this paper mainly to the Northern Song Dynasty land tax system based on land tax and the Southern Song Dynasty relevant legal provisions. The author content with more than 30,000 words, more systematic account of the Northern Song Dynasty to strengthen land tax management background, detailed description of the Song government land tax management and author Songzhao Tian Fu system shallow thinking. The first part of the main account of the rapid economic development while generating Song financially strapped reason for this contradiction: the confrontation outside and increasing minority regime soldiers, military as well as strengthen the centralization resulting redundant official, redundant Song government has been facing charges make ends meet pathetic situation. Song banking needs, as fiscal and financial laws ideological development opportunities. Since the Qin Dynasty, the dominant \Song government decree issued in the form of many formats fiscal rules, and gradually established a relatively complete legal system finances. The second part describes the Songchao Tian Fu classification as well as the management of the land tax. The land tax is mainly divided into male Tian Fu, Tamida of Fu, land tax and support additional shift, fold satisfied, miscellaneous change the ode, which conferred on Wang's reforms on Tamida been addressed. Song of the country relies heavily on income from the land. Central tax administration agencies as \It is independent of the military, civil affairs, the prime minister has no right to interfere. \

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