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'''Zu Yong Diao''' was a way of taxation of ] China, pre-modern ], ] and ]. The Zuyongdiao consists of Zu, the tax paid in ], Yong that was paid in ] and Diao which was paid in ]. | '''Zu Yong Diao''' was a way of taxation of ] China, pre-modern ], ] and ]. The Zuyongdiao consists of Zu, the tax paid in ], Yong that was paid in ] and Diao which was paid in ]. | ||
== In China == | == In China == | ||
Zuyongdiao was paired with the policy of ] and was effective according to the later policy. The land equalization provides equally divided grain fields to farmers.<ref>{{Cite book|title=History of Chinese Society|last=Liang|first=Kenyao|publisher=National Taiwan University Press|year=2014|isbn=9789863500377|location=|pages=157}}</ref> Every farmer will pay a fixed amount of grain as tax under the name of Zu. The basic unit of tax collection was thus one individual. Yong was a tax paid in unpaid laboring. Every citizen in Tang dynasty works 20 days per year for the government without payment. If the person is handicapped, he or she pays Yong by weaving textiles.<ref>{{Cite book|title=New Book of Tang|last=|first=|publisher=Zhonghua Book Company|year=1975|isbn=9787101003208|location=Beijing|pages=}}</ref> | Zuyongdiao was paired with the policy of ] and was effective according to the later policy. The land equalization provides equally divided grain fields to farmers.<ref>{{Cite book|title=History of Chinese Society|last=Liang|first=Kenyao|publisher=National Taiwan University Press|year=2014|isbn=9789863500377|location=|pages=157}}</ref> Every farmer will pay a fixed amount of grain as tax under the name of Zu. The basic unit of tax collection was thus one individual. Yong was a tax paid in unpaid laboring. Every citizen in Tang dynasty works 20 days per year for the government without payment. If the person is handicapped, he or she pays Yong by weaving textiles.<ref>{{Cite book|title=New Book of Tang|last=|first=|publisher=Zhonghua Book Company|year=1975|isbn=9787101003208|location=Beijing|pages=}}</ref> | ||
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The practice of Zuyongdiao in China was hindered by the ]. After the turbulence ended, the Tang court lost a considerable number of individuals who were able to pay the tax (Deaths and casualties during the rebellion were severe). The consequence was that Zuyongdiao no longer collects a sufficient amount of taxes. | The practice of Zuyongdiao in China was hindered by the ]. After the turbulence ended, the Tang court lost a considerable number of individuals who were able to pay the tax (Deaths and casualties during the rebellion were severe). The consequence was that Zuyongdiao no longer collects a sufficient amount of taxes. | ||
The system's weakening also has its sociological factors. It collects taxes one by one from every subject of the imperial court. Since every citizen has to pay his due, one could only afford to pay the tax if he has his own fields to cultivate. However, not everyone possessed grain fields. In addition, during the reign of ] and ], owners of large plantations began to annex lands owned by self employed farmers. The annexation caused farmers to lose lands and consequently their inability to pay the Zu, Yong and Diao as an individual. The flaw within the system only worsened during the following years. Landless farmers were forced out of their home and became vagabonds, the imperial court had lost the exact registration of households. In the end, local officials had no resource of taxation because objects of taxation were completely lost (Either deceased, fled to other prefectures or in poverty). |
The system's weakening also has its sociological factors. It collects taxes one by one from every subject of the imperial court. Since every citizen has to pay his due, one could only afford to pay the tax if he has his own fields to cultivate. However, not everyone possessed grain fields. In addition, during the reign of ] and ], owners of large plantations began to annex lands owned by self employed farmers. The annexation caused farmers to lose lands and consequently their inability to pay the Zu, Yong and Diao as an individual. The flaw within the system only worsened during the following years. Landless farmers were forced out of their home and became vagabonds, the imperial court had lost the exact registration of households. In the end, local officials had no resource of taxation because objects of taxation were completely lost (Either deceased, fled to other prefectures or in poverty).<ref>{{Cite book|title=千年重农|last=Wen|first=Ming|publisher=中国环境科学出版社|year=2014|isbn=7801357027|location=|pages=}}</ref> | ||
In 780, the Zuyongdiao was abolished according to the advice of Chancellor ] and was substituted by the ].<ref>{{Cite book|title=中国历代财政改革研究|last=Ye|first=Zhengpeng|publisher=中国财政经济出版社|year=1990|isbn=9787509548066|location=|pages=}}</ref> | In 780, the Zuyongdiao was abolished according to the advice of Chancellor ] and was substituted by the ].<ref>{{Cite book|title=中国历代财政改革研究|last=Ye|first=Zhengpeng|publisher=中国财政经济出版社|year=1990|isbn=9787509548066|location=|pages=}}</ref> | ||
=== Applicable Objects === | === Applicable Objects === | ||
According to the ] edited by chancellor ], the amendment of 27th article states that an object of taxation and corvee has to be a male aged between the age of 21 and 59. Female objects are only responsible of paying taxes if her spouse could not fulfill the duty '''while''' there is no male members in the family to substitute. Government officials and physically disabled ones were exempted from taxation and corvee.<ref>{{Cite web|url=https://zh.wikisource.org/%E5%94%90%E5%BE%8B%E7%96%8F%E8%AD%B0/%E5%8D%B7%E7%AC%AC%E4%B8%89|title=唐律疏議卷第三名例|last=|first=|date=|website=Wikisource|archive-url=|archive-date=|dead-url=|access-date=}}</ref> | According to the ] edited by chancellor ], the amendment of 27th article states that an object of taxation and corvee has to be a male aged between the age of 21 and 59. Female objects are only responsible of paying taxes if her spouse could not fulfill the duty '''while''' there is no male members in the family to substitute. Government officials and physically disabled ones were exempted from taxation and corvee.<ref>{{Cite web|url=https://zh.wikisource.org/%E5%94%90%E5%BE%8B%E7%96%8F%E8%AD%B0/%E5%8D%B7%E7%AC%AC%E4%B8%89|title=唐律疏議卷第三名例|last=|first=|date=|website=Wikisource|archive-url=|archive-date=|dead-url=|access-date=}}</ref> | ||
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In 757, ]'s ] formalized the system of Soyocho.<ref>{{Cite web|url=https://miko.org/~uraki/kuon/furu/text/rituryou/yourou/yourou.htm|title=Yoro Code volume 4|last=|first=|date=|website=|archive-url=|archive-date=|dead-url=|access-date=}}</ref> | In 757, ]'s ] formalized the system of Soyocho.<ref>{{Cite web|url=https://miko.org/~uraki/kuon/furu/text/rituryou/yourou/yourou.htm|title=Yoro Code volume 4|last=|first=|date=|website=|archive-url=|archive-date=|dead-url=|access-date=}}</ref> | ||
Although the Japanese Soyocho was based on the Zuyongdiao of China, it differs slightly in terms of specific ways of collecting the three kinds of taxes.<ref>{{Cite book|title=中国古代文化对朝鲜和日本的影响|last=Park|first=Mon Il|publisher=Korean Nation press of Heilongjiang|year=1999|isbn=9787538908961|location=|pages= |
Although the Japanese Soyocho was based on the Zuyongdiao of China, it differs slightly in terms of specific ways of collecting the three kinds of taxes.<ref>{{Cite book|title=中国古代文化对朝鲜和日本的影响|last=Park|first=Mon Il|publisher=Korean Nation press of Heilongjiang|year=1999|isbn=9787538908961|location=|pages=153–155}}</ref> | ||
== In Korea == | == In Korea == | ||
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== In Vietnam == | == In Vietnam == | ||
Vietnam was under the rule of Tang dynasty as ]. As a part of China, Annan's taxes were collected in the form of Zuyongdiao. In |
Vietnam was under the rule of Tang dynasty as ]. As a part of China, Annan's taxes were collected in the form of Zuyongdiao. In 1723, the later ] of Vietnam enacted the law of Zuyongdiao as well.<ref>{{Cite journal|last=|first=|date=|title=云南社会科学, Issues 1-6|url=https://books.google.ca/books?id=RKs7AAAAMAAJ&q=%E7%A7%9F%E5%BA%B8%E8%B0%83+%E8%B6%8A%E5%8D%97&dq=%E7%A7%9F%E5%BA%B8%E8%B0%83+%E8%B6%8A%E5%8D%97&hl=en&sa=X&ved=0ahUKEwj_hc2jkNXVAhWJD8AKHagtDEU4ChDoAQgnMAA|journal=云南社会科学|volume=|pages=270|via=Google book}}</ref> The policy was promoted by the ] as a part of its fortification of rule in southern Vietnam against ]<ref>{{Cite book|title=世界史|last=|first=|publisher=中国人民大学书报资料中心|year=1993|isbn=|location=|pages=71}}</ref> | ||
== |
== References == | ||
{{reflist}} | {{reflist}} | ||
Revision as of 05:21, 23 December 2017
Zu Yong Diao | |||||||
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Chinese name | |||||||
Traditional Chinese | 租庸調 | ||||||
Simplified Chinese | 租庸调 | ||||||
| |||||||
Korean name | |||||||
Hangul | 조용조 | ||||||
Hanja | 租庸調 | ||||||
| |||||||
Japanese name | |||||||
Kanji | 租庸調 | ||||||
Hiragana | そようちょう | ||||||
Zu Yong Diao was a way of taxation of Tang dynasty China, pre-modern Japan, Korea and Vietnam. The Zuyongdiao consists of Zu, the tax paid in grains, Yong that was paid in corvee and Diao which was paid in textiles.
In China
Zuyongdiao was paired with the policy of land equalization and was effective according to the later policy. The land equalization provides equally divided grain fields to farmers. Every farmer will pay a fixed amount of grain as tax under the name of Zu. The basic unit of tax collection was thus one individual. Yong was a tax paid in unpaid laboring. Every citizen in Tang dynasty works 20 days per year for the government without payment. If the person is handicapped, he or she pays Yong by weaving textiles.
The practice of Zuyongdiao in China was hindered by the An Lushan Rebellion. After the turbulence ended, the Tang court lost a considerable number of individuals who were able to pay the tax (Deaths and casualties during the rebellion were severe). The consequence was that Zuyongdiao no longer collects a sufficient amount of taxes.
The system's weakening also has its sociological factors. It collects taxes one by one from every subject of the imperial court. Since every citizen has to pay his due, one could only afford to pay the tax if he has his own fields to cultivate. However, not everyone possessed grain fields. In addition, during the reign of Emperor Gaozong of Tang and Empress Wu, owners of large plantations began to annex lands owned by self employed farmers. The annexation caused farmers to lose lands and consequently their inability to pay the Zu, Yong and Diao as an individual. The flaw within the system only worsened during the following years. Landless farmers were forced out of their home and became vagabonds, the imperial court had lost the exact registration of households. In the end, local officials had no resource of taxation because objects of taxation were completely lost (Either deceased, fled to other prefectures or in poverty).
In 780, the Zuyongdiao was abolished according to the advice of Chancellor Yang Yan and was substituted by the Two-Tax system.
Applicable Objects
According to the Tang Code edited by chancellor Zhangsun Wuji, the amendment of 27th article states that an object of taxation and corvee has to be a male aged between the age of 21 and 59. Female objects are only responsible of paying taxes if her spouse could not fulfill the duty while there is no male members in the family to substitute. Government officials and physically disabled ones were exempted from taxation and corvee.
In Japan
In 646, Emperor Kōtoku issued the edict of Taika reform. According to the edict of reform written in Classical Chinese, the 4th resolution states that the old way of taxation is to be abolished while So(Zu), Yō(Yong) and Chō(Diao) are established.
In 757, Empress Kōken's Yōrō Code formalized the system of Soyocho.
Although the Japanese Soyocho was based on the Zuyongdiao of China, it differs slightly in terms of specific ways of collecting the three kinds of taxes.
In Korea
The Korean Silla dynasty established the system of Joyongjo according to its Chinese model Zuyongdiao.Household registration system and Joyongjo were together adopted by Silla.
In Vietnam
Vietnam was under the rule of Tang dynasty as Annan province. As a part of China, Annan's taxes were collected in the form of Zuyongdiao. In 1723, the later Lê dynasty of Vietnam enacted the law of Zuyongdiao as well. The policy was promoted by the Trịnh lords as a part of its fortification of rule in southern Vietnam against Nguyễn lords
References
- Liang, Kenyao (2014). History of Chinese Society. National Taiwan University Press. p. 157. ISBN 9789863500377.
- New Book of Tang. Beijing: Zhonghua Book Company. 1975. ISBN 9787101003208.
- Wen, Ming (2014). 千年重农. 中国环境科学出版社. ISBN 7801357027.
- Ye, Zhengpeng (1990). 中国历代财政改革研究. 中国财政经济出版社. ISBN 9787509548066.
- "唐律疏議卷第三名例". Wikisource.
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(help) - "改新の詔". Wikisource.
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(help) - "Yoro Code volume 4".
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(help) - Park, Mon Il (1999). 中国古代文化对朝鲜和日本的影响. Korean Nation press of Heilongjiang. pp. 153–155. ISBN 9787538908961.
- Cai, Dongzhou (2012). 中国传统文化要略. Esphere Media. ISBN 9787553100845.
- Yang, Zhaoquan (2010). 中朝关系简史. 辽宁民族出版社. p. 101. ISBN 7805272654.
- "云南社会科学, Issues 1-6". 云南社会科学: 270 – via Google book.
- 世界史. 中国人民大学书报资料中心. 1993. p. 71.