bet365 live casino games The Ming and Qing government has repeatedly emphasized "heavy farmers to suppress business"。From the perspective of tax，The main financial source in the early and middle period of the Qing Dynasty is agricultural tax，Commercial tax is mainly implemented in tax discussion on large long -distance trade，and bet365 best casino games only account for only one tenth of the total tax。After the outbreak of the Ministry of Households in 1843，General Shengjing General Xien and others to raise funds，Note that under the "heavy agriculture", it is heavy to agricultural lessons、"Invoices" of business courses under the "unfairness" of business lessons。and the outbreak of the Taiping Heavenly Kingdom Movement，difficult to renew the government's finances，The Ministry of Households tried to implement the business tax of taxation targets bet365 best casino games in the early three years of Xianfeng- "paving tax"，Disclosure was eventually abandoned by some Manchu aristocratic and scholars from the Manchu aristocracy and scholars.。But the opposition is mainly focused on the practical level that may cause social confusion，No reason for the levy of commercial tax levy。With the shaking of the traditional political order of "heavy farmers"，The general trend of commercial tax expansion is difficult to stop。From this，Kim appeared and implemented nationwide。bet365 Play online games Commercial tax is expanded in national finance，More than agricultural tax，The fiscal and taxation structure of the late Qing Dynasty changed。Although businessmen cannot oppose the commercial tax represented by Jijin from the perspective of tax fairness，But their resistance is a major problem that plagues the government in the late Qing Dynasty。 

　　Keywords:Finance  Xianfeng Chao  Business tax  Cumin  heavy farmers suppress business 

　　AuthorRen Zhiyong，Professor of History at Xiamen University (Xiamen 361005)。