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In the early and middle Ch’ing period, the land tax was the greatest of all taxes, the basis of its collection was the 1646 edition of the Fu-I ch’chuan-shu, (complete tax of land and labor), which include:

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China was first united as a single state under Qin Shi Huang in 221 BCE.


In the early and middle Ch’ing period, the land tax was the greatest of all taxes, the basis of its collection was the 1646 edition of the Fu-I ch’chuan-shu, (complete tax of land and labor), which include:





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