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Taxation in premodern China


In the premodern era of Chinese history, taxation by the various dynasties that ruled China varied greatly. Overall, the most important source of state revenue was the tax on agriculture, or land tax. During some dynasties, the government also imposed state monopolies which became important sources of revenue for the government. The monopoly on salt was especially lucrative and stable. Commercial taxes were generally quite low, except in times of war. Other means of state revenues consisted of inflation, forced labor (the corvee), and expropriation of rich merchants and landowners. Below is a chart of the sources of state revenue in Imperial China.


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