Starting with Guan Zhong's "sign of decline due to land", what changes have taken place during the Spring and Autumn Period and the Warring States Period?

If the land is close to each other, the people will not move; If politics is not repeated, the people will not steal; When Yamazawa arrives at the right time, the people are meticulous; Land, mound, mausoleum, grab, well field domain are all, then the people do not regret; When people are not taken away, the people are rich; If the sacrifice is not slight, the cattle and sheep will be rewarded. ? "Mandarin? Qi Yu

Dog Rong attacked Haojing, killed Zhou Youwang, and the Western Zhou Dynasty perished.

Zhou Pingwang and Zhou Pingwang moved the capital city to Luoyi, and the history of China entered the Eastern Zhou Dynasty.

The Eastern Zhou Dynasty was divided into the Spring and Autumn Period and the Warring States Period, which was accompanied by? Chaos? Slavery gradually came to an end and feudalism was gradually developing and gestating until it finally took shape.

and the inducement of social system change is the change of economic base.

Iron farm tools and Niu Geng began to appear in the Spring and Autumn Period, and they were widely popularized in the Warring States Period, which led to the development of productivity and the increase of land yield per mu, which made it possible for individual small-scale peasant production to develop, and further promoted the emergence of private ownership of land.

The reclamation of private land and the change of land nature have led to the destruction of the well-field system, which constitutes the social and economic foundation. People no longer try their best to make public land, and the financial income of vassal States has gradually lost its guarantee. Under this background, the reform of tax system for private land has quietly emerged.

this flying fish is from the state of qi? Decline with each other? Speaking of the changes in the tax system during the Spring and Autumn Period and the Warring States Period, but before that, we have to talk about the land tax in Xia, Shang and Western Zhou Dynasties.

the forms of taxation in Xia, Shang and Western Zhou Dynasties.

Mencius? Teng Wengong records: Xia Houshi paid tribute at fifty, Yin people helped at seventy, and Zhou people paid tribute at a hundred acres. In fact, all of them were even one.

taxes are the money or goods that the state collects from the people by force and free of charge in order to realize the management function, using the power endowed by politics and according to certain standards. In the pre-Qin period, taxes were mostly? Gong? At the end of primitive society, it was a voluntary act, but it was compulsory in Xia Dynasty. < P > This is an extremely rough land tax system after the emergence of slavery countries.

in Shang dynasty, the name of tax became? Help? However, with the emergence of the well-field system, this form gradually withdrew from the historical stage. Under the well-field system, the land was divided into public fields and private fields, and the crops produced in the public fields were turned over to the Emperor, while the crops on the private fields were all occupied by slave owners or big noble, and the nature of the land became aristocratic ownership in the name of the Zhou Emperor.

in the western Zhou dynasty, the well-field system developed further, and the collection of taxes gradually changed to? Che? Under the action of this tax system, the fixed boundary between public land and private land was broken, but about? Gong? 、? Help? 、? Che? There are still too many controversies about the specific form of.

However, according to Mencius' remarks, later generations concluded that these three forms are all methods of levying 1% fixed agricultural tax on the basis of average yield per mu.

qi's? Decline with each other? .

mandarin? Qi Yu records: if the land is in decline, the people will not move (Wei Zhao once noted in the Three Kingdoms period: phase, depending on it; Decline, equal difference; Sign, sign also).

In the Xia, Shang and Western Zhou Dynasties, land taxes were actually very inflexible, because in ancient times, when the weather was favorable, a 1% tax was relatively easy to complete. However, in the event of natural disasters, taxes could not be guaranteed, but it would increase the burden on households, resulting in excessive taxes.

In the Spring and Autumn Period, Guan Zhong of Qi was keenly aware of this point. He thought that

the tax levied only considering the number of fields led to unreasonable taxation, and the yield was naturally different because of different barren land. If the tax was too heavy, it would only force people to flee, and it might also cause political instability.

so he proposed? Decline with each other? That is to say, different taxes are levied according to the fertility of the land, so that the national fiscal revenue can be guaranteed within the acceptable range of the people, so as to achieve it? People do not move? .

This land policy put forward by Guan Zhong can be said to conform to the trend of productive forces, which not only realized the rapid prosperity of Qi State and made Qi Huangong the first tyrant in the Spring and Autumn Period, but also promoted the reform of land taxation in other vassal States, and at the same time promoted the transformation of labor rent to physical rent.

from Lu? Initial tax mu? .

Zuo Zhuan records: The first tax mu is indecent, but the grain can't be borrowed to make money.

The tax reform proposed by Guan Zhong of Qi State was based on public ownership of land, while in 594 BC, the tax reform of Lu State? Initial tax mu? It recognizes that land is private, that is, no matter whether it is public or private, as long as it occupies land for farming, it has to pay taxes according to the yield per mu, and the tax rate is 1%.

this system has greatly improved farmers' enthusiasm for farming. as long as the land yield is high, although more land is handed over to the state, they can actually get more. for example, when the original yield per mu is 1 Jin, they need to pay 1 Jin. When the yield per mu is increased to 2 Jin through their own labor, they need to pay 2 Jin, but they have 18 Jin left.

to a certain extent,

the initial tax mu in Lu promoted the disintegration of slavery and made the social nature change to feudalism, because the implementation of this system was equivalent to recognizing the private ownership of land at the national level. As long as farmers could pay taxes according to regulations, the state would guarantee their legitimate rights and interests, which was also the beginning of the legalization of private ownership of land.

because of this reform, the tax sources of Lu increased greatly, thus solving the financial crisis of the country. Since then, this land policy has also appeared in Chu, Jin and Zheng. Because this system is close to the modern tax system, many scholars prefer to put? Initial tax mu? As the starting point of China's agricultural tax collection, no matter for the time being.

Qin? Chu zuhe? .

Historical Records? Table of Six Kingdoms records: In the seventh year of Qin Jiangong, he was the first ancestor.

compared with Shandong governors, the state of Qin in the Spring and Autumn Period and the Warring States Period was undoubtedly closed. Due to its long-term derailment from the Central Plains civilization, various policies were undoubtedly relatively backward. So Qin introduced the advanced oriental system only after Shang Yang's political reform? Not really, because it started in Qin Jiangong's time.

one of the most representative is what Qin Jiangong did in the state of Qin? Chu zuhe?

Mr. Yang Kuan once said in the Chronological Collection of Historical Materials of the Warring States Period that the nature of the early ancestral crops and the initial tax mu was the same, that is, the crops were collected as rent per mu.

You may have questions. Why do some scholars say that Chu Zuhe was introduced to Shandong vassals by Qin State? Why not invent it yourself?

In fact, this may not be very big, because

Qin Jiangong was once a hostage in the State of Jin (Wei), and after the implementation of the policy of initially taxing mu in the State of Lu, the Sixth Qing of the State of Jin also cancelled the public land one after another, abolished the labor-based taxation method, and implemented the collection of physical objects by mu. From this, it is inferred that it is most likely that Qin Jiangong will be promoted in the State of Qin after learning in the State of Jin.

although the nature of Chu Zuhe implemented in Qin State is the same as that of Lu State, it is much more powerful, because this system was directly implemented by Shang Yang in Qin State? Abandoned minefields open buildings? Laid the foundation.

Qin introduced the advanced oriental system only after Shang Yang's political reform? No, the Qin Jiangong period began. In the Eastern Zhou Dynasty, Qin was extremely weak and backward for a long time, but it was the most good at imitating and learning. From the beginning of Zuhe to the later Shang Yang political reform, it can be said that it was all introduced from Shandong governors, but Qin was better than blue in shine on you.

from the state of qi? Decline with each other? Speaking of the changes in the tax system during the Spring and Autumn Period and the Warring States Period,

The reason for the changes is actually the improvement of productivity. With the continuous reclamation of private land, the nature of land gradually changed to privatization, and the vassal States could only change the tax system in order to increase taxes.

in the spring and autumn period and the warring States period, these tax systems were successfully reformed because they conformed to the trend of historical development, made a reasonable adjustment to the relations of production under the improvement of productivity level, and were the inevitable result under the action of economic laws.

During the Spring and Autumn Period and the Warring States Period, the ability of vassal States to collect taxes was actually another manifestation of comprehensive national strength. The hegemony war of vassal States could not be separated from comprehensive national strength, and the basis of comprehensive national strength was economy. From this perspective, the key is that Qin State was able to attack and destroy the six countries, the reform induced by the change of economic base, and then the advanced system evolved.