Taxation in premodern China

For taxation in the People's Republic of China, see Taxation in China. For taxation in the Republic of China (Taiwan), see Taxation in the Republic of China.
Poll tax receipts issued during the Guangxu period of the Qing dynasty.

Taxation in premodern China varied greatly over time. The most important source of state revenue was the tax on agriculture, or land tax. During some dynasties, the government also imposed monopolies that became important sources of revenue. 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 were inflation, forced labor (the corvee), and the expropriation of rich merchants and landowners. Below is a chart of the sources of state revenue in Imperial China.