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《Agricultural Archaeology》 2018-03
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Research on the Wood Tax Levy in the Yuanjiang Basin During the Qing Dynasty

Xu Cunjian;  
Chenguan Customs, the only central customs in Hunan Province, was located in Chenzhou prefecture, the Yuanling County, whose tax amount ranked sixth in the central customs since the middle of Qing Dynasty. Chenguan Customs was responsible for levying taxes on bamboo, wood and salt. Most timber was Chinese fir from the Qingshui river and hardwood from the western Hunan region; the salt was mainly from Anhui Province. In order to guarantee more taxes of Chenguan Customs, the Qing government established a strict management and evaluation system. The tax regulation was modified during the reign of Yongzheng, and it was required to report the annual taxes for assessment. From tax data, the timber from Yuanjiang Basin has experienced fluctuations from Yongzheng period to Jiaqing period. The collected taxes increased the revenue of government and promoted the development of circulation of goods in Yuanjiang Basin.
【Fund】: 国家社会科学基金重大项目“清代商税研究及其数据库建设(1644~1911)”(项目编号:16ZDA129)
【CateGory Index】: K249
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