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Under this reform, the likin tax was introduced to be levied on goods in their circulation process and various additional taxes accompanying the collection of land tax were readjusted and reduced. Related to the latter is the question of unequal tax burden on the taxpayers. The taxpayers were divided into the ta hu “big families”, and the hsiao hu, “small families”. The ta hu, conventionally understood as a synonym of the shen hu, or landed gentry, seems to have originally meant those families who paid large sums in land tax, being holders of large tracts of land; the hsiao hu, in contrast, was the name for the lower taxpayers who made an exceptional payment in copper cash for the ts’ao liang (tribute rice) and the ti ting (land and poll tax in silver). That the ta hu came to mean the privileged taxpayers with the gentry status around the time of the T’ung-chih tax reform may have been caused by the widespread practice of paying taxes in cash for the ts’ao liang and the ti ting in the provinces in the Yangtzekiang valley in the mid-nineteenth century. A special exchange rate of copper cash against silver, determined by the local government, was quoted when taxes were paid in cash. After the tax reform, the rising value of silver in the T’ung-chih years resulted in a higher exchange rate for tax purposes, which was kept up even when silver was falling in the Kuang-hsü years. The taxpayers, who had to suffer this inequity when paying in copper cash, was forced to use the same high exchange rate even when paying in Mexican silver dollars which circulated widely in the second half of the nineteenth century. 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清末の浙江における賦税改革と折銭納税について
https://toyo-bunko.repo.nii.ac.jp/records/5338
https://toyo-bunko.repo.nii.ac.jp/records/5338b43c2c6f-b070-4442-87a9-30e59121a15e
名前 / ファイル | ライセンス | アクション |
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gakuho01_58-1,2-02.pdf (2.0 MB)
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gakuho02_58-1,2-02e.pdf (582.6 kB)
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Item type | 学術雑誌論文 / Journal Article(1) | |||||
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公開日 | 2018-07-30 | |||||
タイトル | ||||||
タイトル | 清末の浙江における賦税改革と折銭納税について | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Late-Ch'ing Tax Reform and Payment in Copper Cash in Chekiang | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | journal article | |||||
著者 |
小林, 幸夫
× 小林, 幸夫 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | After the T’ai-p’ing Rebellion was quelled, a tax reform was initiated in the war-ravaged provinces in the Yangtzekiang valley by Tseng Kuo-fan and other high officials who were familiar with foreign affairs, with a view to reorganizing government control of the rural areas. Under this reform, the likin tax was introduced to be levied on goods in their circulation process and various additional taxes accompanying the collection of land tax were readjusted and reduced. Related to the latter is the question of unequal tax burden on the taxpayers. The taxpayers were divided into the ta hu “big families”, and the hsiao hu, “small families”. The ta hu, conventionally understood as a synonym of the shen hu, or landed gentry, seems to have originally meant those families who paid large sums in land tax, being holders of large tracts of land; the hsiao hu, in contrast, was the name for the lower taxpayers who made an exceptional payment in copper cash for the ts’ao liang (tribute rice) and the ti ting (land and poll tax in silver). That the ta hu came to mean the privileged taxpayers with the gentry status around the time of the T’ung-chih tax reform may have been caused by the widespread practice of paying taxes in cash for the ts’ao liang and the ti ting in the provinces in the Yangtzekiang valley in the mid-nineteenth century. A special exchange rate of copper cash against silver, determined by the local government, was quoted when taxes were paid in cash. After the tax reform, the rising value of silver in the T’ung-chih years resulted in a higher exchange rate for tax purposes, which was kept up even when silver was falling in the Kuang-hsü years. The taxpayers, who had to suffer this inequity when paying in copper cash, was forced to use the same high exchange rate even when paying in Mexican silver dollars which circulated widely in the second half of the nineteenth century. Thus the high exchange rate, falling value of Mexican silver dollars and lowering price of rice compounded to threaten the finances of the copper cash taxpayers. | |||||
書誌情報 |
東洋学報 en : The Toyo Gakuho 巻 58, 号 1・2, p. 49-85, 発行日 1976-12 |
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出版者 | ||||||
出版者 | 東洋文庫 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00169858 |