Local governance of the Qing Dynasty showed strong judicial governance characteristics。In this mode，The specific operating methods of the government's many functions often adopt the form of litigation，Even if it is considered to be an administrative function today, it is no exception。That is，One subject other than the gates (or state official) must be illegal for another subject、Criminal behavior filed a prosecution to the county officials，Then state officials and county officials accept the word litigation、How to investigate and Kaitang Ji News，To solve the corresponding problems and fulfill the function。The key areas of the grain governance of taxation，Many problems often solve in this way。

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One of the most understandable forms in the "tax litigation" of the Qing Dynasty，It is the tax collector directly sued local officials to accuse the tax responsible person to owe taxes、Cases of anti -tax。In the archives of Ba County, Sichuan Province in the Qing Dynasty，You can find the corresponding record。but but，"Tax proceedings" in the grassroots level in the Qing Dynasty，But far from adopting this simple and clear form。Also in Qingba County, Late Qing Dynasty，Most of the lawsuits related to Tian Fu，But it is presented as a "lifting" dispute in a "lifting pad" that is more like a civil dispute。The so -called lifting pad，refers to the time when the grain households have not paid the field for the overdue，Pay taxes for them at the grassroots level，and then recover the cushion and interest from the grain households。Ruo Glifter refuses to repay Benli，will cause disputes and even litigation。，Township Aviation、Grassage collection personnel and other grass -roots recruitment personnel have sued the food households who refused Bet365 lotto review to pay debt to Zhixian，and habitually (or deliberately) in the stitches claim that the other party is "anti -food" or "contempt for national lesson"。From the perspective of modern law，The cushion transforms the administrative relationship between the government and the taxpayer into a civil relationship between the creditor and the debtor，Dispute disputes are obviously a civil dispute。but but，Different from handling general civilian hometown is，Zhixian, Ba County, receiving the township contract、Food of the Grain Campaign Correction Dispute Submitted after the Dispute，All approved the acceptance as soon as possible，and issue a signing or ticket for subsequent investigation。In other words，Zhixian County's disposal of Tianfu's owed problem，It is achieved by dealing with the method of lifting debt disputes。

　　Mixing of public -private legal relations in tax -related litigation

Except the above pure "tax proceedings"，Some trading with Tianfang、Local civil lawsuits related to land rent disputes will also involve taxation issues，Therefore, it should be attributed to the broad sense of "tax litigation"。Such tax -related proceedings are facing public law、The legal relationship of mixed private law，The processing method has clear characteristics。

In the county area of ​​southern Sichuan in the Qing Dynasty，Field trading cases mixed with tax accusations are more common。In the local deed tax governance，Few taxes can be seen in the case of the initiative to accuse the buyer of Tianfang buyers to hide taxes，Zhixian has never actively sent a book official、During the poor service to the city or the countryside to inspect whether the people have hidden taxes，Or ordered the taxation book、Tax payment vouchers and records are cleaned。The deed tax litigation that can be seen in the archives of the southern county in the 19th century，All of them are mentioned by the folk parties to mention the prosecution。bet365 live casino games The general process of this lawsuit is as follows: a civil dispute (such as a transaction dispute、Property dispute) parties，Submit a report to the county，Request to know the county's communication two manufacturing，Solve disputes; in order to attract Zhixian attention，Improve the probability of acceptance of the case，In the case, the other party will mention the hidden tax plot of the other party in the previous time or in the trading of the Tianfang trading，Therefore, the nature of the case has risen from pure and meticulous problems to the problem of financial security in the state and counties; the defendant may also submit a complaint，Describe the dispute from your own perspective，and deny or justify the plaintiff's hiding tax; under the order of Zhixian，The parties and witnesses were rumored to the Hall of the Hall，Accepting Church News，Zhixian is retrieved evidence、After listening to the confession，At the same time, a judgment on civil disputes and taxation issues。In other words，Zhixian has accepted civil cases that have been accused mixed with taxes，On the one hand, check the hiding tax。The investigation of deed taxes of the government、Supervision and punishment，Solutions and entanglement with civil disputes between the parties。

Freshwater in Taiwan in the Qing Dynasty、Hsinchu area，The land rental lawsuit under the two main systems of Yitian is often closely connected to the issue of taxation。In this civil rights structure，Due to the circulation of land income, at least through the process of farming households to the field owner to the bottom of the field，Once any two of the three parties have a dispute，This income process may be interrupted，It also affects the income of the legal owner, the owner of the field，This leads to refusing to pay the land in front of the government for no place in front of the government。In the 19th century freshwater、Hsinchu's archives，A large number of anti -rent cases bet365 live casino games in the two main structures of Yitian，Especially the case of the main landing of the field of the field owner，Both accompanied by the field owner threatened to finish food or directly resist the food in front of the government，This obviously threatens the financial security of the government。In some anti -rent cases，Tanshui Tongzhi or Hsinchu Zhixian has directly stated in the words of the words of food.。In the most extreme situation，The government will even send Bing Ding to assist the main lease of the field，To ensure that it can pay the field funds in full。In other words，Zhixian's solution to the problem of resistance to Tianfu，The premise of the solution of land rent -resistant issues is often used as the premise。"Public Law" taxation relationship with the "private law" rental relationship，I am mixed here。

In short，Taxation proceedings in the Qing Dynasty，Basically not just handling the taxation relationship between the government and the taxpayer，Instead, it handles the various civil relations between taxpayers and other people at the same time。This kind of lawsuit is often caused by passive civil disputes，It is not initiated by the official initiative。In this whole process，Disers of various cases、"Lawsuit request" and "legal relationship" are mixed together，The boundary between public law and private law is extremely vague。

　　The cause of the judicial model of taxation governance in the Qing Dynasty

Why the tax governance of the local government of the Qing Dynasty will take this passive、Negative and hybrid judicial models? From a macro perspective，This phenomenon is "combined with the law，The Concept of French Culture of the People's Congress "。Strict public and private law division，and the corresponding procedure difference，Not the focus of the designer of the Chinese legal system。but but，On a more specific level，The above expression forms of the "tax litigation" of the Qing Dynasty，It is rather to be determined by the many characteristics of local governance and Bet365 lotto review folk socioeconomic and economy。

First，Insufficient administrative resources in the grassroots government，Forced local officials to only be relatively passive、Negative judicial methods to realize tax management。Although the "one -person government" statement has been questioned a lot，But the local government of the Qing Dynasty lacked enough manpower、material resources and financial resources，Still is an indisputable fact。A foreign Zhixian often needs to be in one or two officials and semi -professional scholars、Under the cooperation of the poor service，Hundreds of thousands of people in the area of ​​more than a thousand square kilometers。Under this situation，Active but active but huge administrative power can only be retired to the second line，Passive judicial governance model becomes a helpless choice for resource conservation。Judicial governance has the characteristics of post -rectification and ignorance，so as not to be active、Extensive participation in grassroots social life，Therefore, with low cost advantage。Case characteristics of judicial governance，It may also change the power comparison between the country and the society in the critical parts，Therefore, the official will in the case at a lower cost，Can use cases as a demonstration or deterrence，Promoting the viewers in the grassroots society to adjust their behavior mode。

Second，The TaX-Farming system, which is commonly widespread due to the lack of ability of the grass-roots government,，enables the government to easily pass the risk of taxation taxes to the taxpayer，To avoid actively inspecting taxpayers' tax payment status in the administrative model，Only passively accept the debt dispute between the taxpayer and the taxpayer。，Responsible for the hometown of the Tianfu in each mile of A、Grain Bit，is the taxpayer responsible for the corresponding community，They must be cut off at the time of taxation time，The full Bet365 app download amount of Tian Fu who has received the footsteps to the house room。If someone in the community owed，Township contract or food service must also be paid for it，and recover the Benli afterwards。Because it can charge interest，So the taxpayer has a high enthusiasm for paid taxes and recovery of debt，Only when a few grain households refuse to pay debt, you need to sue it to the door。Therefore, in this mode，Zhixian does not need to take the initiative to care about individual taxpayers' tax arrears。

Last，The folk socioeconomic economy that is more "precocious" than the grassroots national machine，The taxation relationship between the government and the people is deeply entangled into the complex civil economic relations，So that the resolution of taxation disputes is based on the premise of resolving private economic disputes。Despite the legal technical point of view，They are two "legal relations"，But in real governance，In order to be able to really solve the problem，The government has to put them together。In Danshui、In the rent dispute in the Hsinchu area，The reason why the landlord is open or refuses to refuse to rent the lease of the owner of the field，Because the two mains of Yitian are used to acknowledge that the owner of the field is also one of the owners of the land，There is almost no way to ask for "withdrawal" (that is, to remove the right)。In the tap of these two high -hardness "property rights"，The owner of the field who cannot receive the land will take the banner of "rented out"，Refusing to pay Tianfu to the government。The government is to ensure the income of the field，You can only solve the problem of anti -rental first，So the issue of public law and private law is placed in the same judicial field to deal with。

The "tax litigation" in the Qing Dynasty and the judicial governance model of taxation of taxes，It is a relatively simple grass -roots national machine that encounters a more complex Bet365 lotto review folk socioeconomic bet365 live casino games and economy normal reaction。This model saves government resources，Avoid frequent disturbance of the people，It also meets the basic financial needs of the predecessor of the predecessor of modern countries to a certain extent。But from a longer -term perspective，Especially from the construction of a modern nation -state、From the perspective of cope with the increasingly intense geopolitical competition,，This passive governance still needs to withdraw from the historical stage。

　(Author Unit: School of Law of Fudan University)