The tax of state-owned land presented the feature of multi-levels. Some of the state land were tax-free, some paid low tax equal to the rent for summer and autumn crops , some practised proportional tax and some paid ...The tax of state-owned land presented the feature of multi-levels. Some of the state land were tax-free, some paid low tax equal to the rent for summer and autumn crops , some practised proportional tax and some paid high tax of about one hectolitre grain per mu. The amounts of state land tax were mainly relevant to the management mode and affected by the frontier situation and geographic factor at the same time. In Song dynasty, the troops openning up frontier wasteland system, in which the state monopolized their income and expenses, were on decline; the state allocating land to settlers system, in which the settlers did the military service instead of paying tax, only practised in some border areas; the contract system of state settlements which practised proportinal tax (fifty to fifty or forty to sixty ) were affected by factors of state supplying land, farm cattle, shelter, seed grain and farm tools, rising and declining alternately. Among Song dynasty state land, the dominant form was the piece to piece rent system, in which the state didn’t invest nor take part in land management. But this system opened door for the landlords to sublease state land. The ownership of state land was corroded continuously and showed a tendency of transforming it into the private land.展开更多
文摘The tax of state-owned land presented the feature of multi-levels. Some of the state land were tax-free, some paid low tax equal to the rent for summer and autumn crops , some practised proportional tax and some paid high tax of about one hectolitre grain per mu. The amounts of state land tax were mainly relevant to the management mode and affected by the frontier situation and geographic factor at the same time. In Song dynasty, the troops openning up frontier wasteland system, in which the state monopolized their income and expenses, were on decline; the state allocating land to settlers system, in which the settlers did the military service instead of paying tax, only practised in some border areas; the contract system of state settlements which practised proportinal tax (fifty to fifty or forty to sixty ) were affected by factors of state supplying land, farm cattle, shelter, seed grain and farm tools, rising and declining alternately. Among Song dynasty state land, the dominant form was the piece to piece rent system, in which the state didn’t invest nor take part in land management. But this system opened door for the landlords to sublease state land. The ownership of state land was corroded continuously and showed a tendency of transforming it into the private land.
