In the early Han Dynasty, the official responsible for national finance was still named Zhisu Neishi. It was changed to Da Nong Ling during Emperor Jing's reign, and to Da Sinong during Emperor Wu's reign. It was changed to Xihe (later changed to Nayan) during Wang Mang's reign, and it was still called Da Nong Ling during the Eastern Han Dynasty.
He is called Da Sinong. All financial and taxation matters are summarized by Da Sinong. At the end of the year, a book is compiled and reported to the emperor. Under Da Sinong, there are a number of ministers responsible for revenue, storage, dispatch and other work. In the Han Dynasty, prefects were established in local places.
He is in charge of everything, and there is a prime minister who is in charge of finance. The county has a magistrate (chief), who is in charge of the affairs of a county. There are townships under the county, and there is a stingy man in the township. He wants to know the rich and poor of the households in the township and the number of young men.
, the fertility of the land and the state of the land, and then assess the taxes and servitude each household should bear according to the level of the household and the strength of the labor force. Historical records say, "If the village is small, the county will have a miser. The master knows the good and evil of the people and provides them with
By serving successively, one can know whether the people are rich or poor, and how much they should be given as gifts, so as to make up for the difference." As for Xiang Zuo, the officials belonging to the township, their duties are to specifically handle tax collection matters.
The Han Dynasty also stipulated that in counties and counties that produce a lot of salt, they should have a salt official, who is responsible for the salt tax; those that produce a lot of iron, they should have an iron official, who is responsible for drum casting; where there are many workers, there should be a work official, who can collect taxes; there should be ponds and fish profits.
Water officials were set up in various places to collect fishery taxes. In each county where they were located, officials were set up to handle related matters. It can be seen that salt officials, iron officials, engineering officials, and water officials were all placed in counties and counties, and their main responsibilities were to be responsible for the management of salt, iron, and handicrafts.
, aquatic products and other items are managed and taxed. The principle of setting up government offices is to set up officials according to the situation, that is, to set up institutions according to needs.
The responsibilities of the Shaofu in the Han Dynasty were the same as those in the Qin Dynasty. In terms of taxation, they were mainly responsible for taxing products from mountains, forests, gardens, rivers and lakes, and the sea. These revenues were exclusively used for the royal family and the prince's life.