Village Regulations at Work; Local Taxation in Huailu County, 1900-1936  

Oleh:

Li, Huaiyin

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Modern China vol. 26 no. 1 (Jan. 2000), page 79-109.
Topik: Local Taxation in Huailu County
Fulltext: 79MC261.pdf (103.94KB)

Isi artikel

The actual practice of local taxation in late imperial China was often an outgrowth of the interaction between village communities and statutory tax systems. Depending on their patterns of social ties and power configuration, local communities might obey, adjust, or subvert the official systems. The existence of a strong gentry elite in the lower Yangzi valley, for example, accounted for the prevalence of the so-called baolan (proxy remittance) business in the nineteenth century, in which gentry households paid taxes on behalf of commoner-proprietors. This arrangement allowed the latter to pay taxes at a preferential rate enjoyed by the gentry and to save time and traveling expenses in bringing their taxes to the county yamen under the otherwise official system. The gentry, at the same time, also derived illegal gains at the expense of the government from this business (Wang, 1973: 42-46; Nishimura Gensho, 1976;Yamamoto Eishi, 1977, 1990; Kuhn, 1979: 110-13; Bernhardt, 1992: 49-50, 148-49).

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