{"id":268015,"date":"2026-09-14T12:24:27","date_gmt":"2026-09-14T04:24:27","guid":{"rendered":"https:\/\/www.hkubs.hku.hk\/event\/the-structure-and-nature-of-land-tax-data-in-ming-china-the-case-of-surcharges\/"},"modified":"2026-09-14T12:27:05","modified_gmt":"2026-09-14T04:27:05","slug":"the-structure-and-nature-of-land-tax-data-in-ming-china-the-case-of-surcharges","status":"publish","type":"event","link":"https:\/\/www.hkubs.hku.hk\/tc\/event\/the-structure-and-nature-of-land-tax-data-in-ming-china-the-case-of-surcharges\/","title":{"rendered":"The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges"},"content":{"rendered":"<h5>INFORMATION<\/h5>\n<p><strong>The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges \u660e\u4ee3\u7530\u8ce6\u6578\u64da\u7684\u7d50\u69cb\u8207\u6027\u8cea\u2014\u2014\u4ee5\u300c\u52a0\u8017\u300d\u70ba\u4e2d\u5fc3<\/strong><\/p>\n<p>The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges (Jiahao)<\/p>\n<p>Ming land tax data are characterised by widespread structural omissions, most clearly illustrated by the exclusion of surcharges (jiahao). These omissions limit the extent to which the data capture the tax system in its entirety. The incompleteness of these records reflects a fundamental difference between central and local perspectives on fiscal accounting. The central government focused exclusively on annual revenue, defined as net treasury receipts, whereas local governments had to meet the full tax burden, including surcharges. Calculating surcharge rates therefore clarifies the structure and nature of Ming land tax data and enables the reconstruction of actual tax amounts at the local level.<\/p>\n<p>Discussant: Yongqin Guo, Professor, School of Humanities, Guangzhou University<\/p>\n<p>*This webinar will be conducted in Mandarin.<\/p>\n<p>\u660e\u4ee3\u7530\u8ce6\u6578\u64da\u7684\u7d50\u69cb\u8207\u6027\u8cea\u2014\u2014\u4ee5\u300c\u52a0\u8017\u300d\u70ba\u4e2d\u5fc3<\/p>\n<p>\u660e\u4ee3\u7530\u8ce6\u6578\u64da\u666e\u904d\u5b58\u5728\u7d50\u69cb\u6027\u7f3a\u5931\uff0c\u9019\u5728\u300c\u52a0\u8017\u300d\u9019\u4e00\u554f\u984c\u4e0a\u5f97\u4ee5\u96c6\u4e2d\u9ad4\u73fe\u3002 \u52a0\u8017\u7684\u907a\u6f0f\uff0c\u5c0e\u81f4\u660e\u4ee3\u7530\u8ce6\u6578\u64da\u96e3\u4ee5\u53cd\u6620\u771f\u5be6\u7a05\u5236\u5168\u8c8c\u3002 \u9019\u4e9b\u4e0d\u5b8c\u6574\u6578\u64da\u7684\u80cc\u5f8c\uff0c\u5176\u5be6\u662f\u4e2d\u592e\u8207\u5730\u65b9\u8ca1\u653f\u6703\u8a08\u8996\u89d2\u7684\u6839\u672c\u5dee\u7570\uff0c\u4e2d\u592e\u653f\u5e9c\u53ea\u95dc\u6ce8\u5165\u5eab\u6de8\u984d\u7684\u300c\u6b72\u5165\u300d\uff0c\u800c\u5730\u65b9\u653f\u5e9c\u9700\u8ca0\u64d4\u5305\u62ec\u52a0\u8017\u5728\u5167\u7684\u5168\u90e8\u300c\u7a05\u8ca0\u300d\u3002 \u5ec8\u9580\u5927\u5b78\u6b77\u53f2\u8207\u6587\u5316\u907a\u7522\u5b78\u9662\u535a\u58eb\u7814\u7a76\u751f\u9f90\u6bc5\u901a\u904e\u8a08\u7b97\u52a0\u8017\u7387\uff0c\u66f4\u6e05\u6670\u5730\u95e1\u8ff0\u660e\u4ee3\u7530\u8ce6\u6578\u64da\u7684\u7d50\u69cb\u8207\u6027\u8cea\uff0c\u4ee5\u53ca\u6062\u5fa9\u5730\u65b9\u653f\u5e9c\u7684\u5be6\u969b\u7a05\u984d\u3002<\/p>\n<p>\u8a55\u8ad6\u4eba: \u5ee3\u5dde\u5927\u5b78\u4eba\u6587\u5b78\u9662\u6b77\u53f2\u7cfb\u6559\u6388\u90ed\u6c38\u6b3d<\/p>\n<p>Date: September 17, 2026<\/p>\n<p>Time: 16:00 &#8211; 17:30<br \/>\n16:00 (Hong Kong\/Beijing\/Singapore)<br \/>\n04:00 (New York)|01:00 (Los Angeles)|09:00 (London)|17:00 (Tokyo)|18:00 (Sydney)<\/p>\n<p>Venue: Zoom Webinar<\/p>\n<p>Language: Mandarin<\/p>\n<p>&nbsp;<\/p>\n<h5>About the Quantitative History Lecture Series<\/h5>\n<p>The Quantitative History (QH) Webinar Series aims to provide researchers, teachers, and students with an online intellectual platform to keep up to date with the latest research in the field, promoting the dissemination of research findings and interdisciplinary use of quantitative methods in historical research. The QH Webinar Series is co-organised by the Centre for Quantitative History at the HKU Business School and the International Society for Quantitative History in partnership with the Hong Kong Institute for the Humanities and Social Sciences. The Series is now substantially supported by the Areas of Excellence (AoE) Scheme from the Research Grants Council of the Hong Kong Special Administrative Region, China (Project No. [AoE\/B-704\/22-R]).<\/p>\n<p>Conveners: Professors Zhiwu Chen &amp; Chicheng Ma<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"tags":[],"class_list":["post-268015","event","type-event","status-publish","hentry","seminar-categories-quantitative-history-series","event-natures-seminar-calendar","event-natures-sc-economics-seminar-seminar-calendar"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"INFORMATION The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges \u660e\u4ee3\u7530\u8ce6\u6578\u64da\u7684\u7d50\u69cb\u8207\u6027\u8cea\u2014\u2014\u4ee5\u300c\u52a0\u8017\u300d\u70ba\u4e2d\u5fc3 The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges (Jiahao) Ming land tax data are characterised by widespread structural omissions, most clearly illustrated by the exclusion of surcharges (jiahao). 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These omissions limit","og:url":"https:\/\/www.hkubs.hku.hk\/tc\/event\/the-structure-and-nature-of-land-tax-data-in-ming-china-the-case-of-surcharges\/","article:published_time":"2026-09-14T04:24:27+00:00","article:modified_time":"2026-09-14T04:27:05+00:00","twitter:card":"summary_large_image","twitter:title":"The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges - HKU Business School","twitter:description":"INFORMATION The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges \u660e\u4ee3\u7530\u8ce6\u6578\u64da\u7684\u7d50\u69cb\u8207\u6027\u8cea\u2014\u2014\u4ee5\u300c\u52a0\u8017\u300d\u70ba\u4e2d\u5fc3 The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges (Jiahao) Ming land tax data are characterised by widespread structural omissions, most clearly illustrated by the exclusion of surcharges (jiahao). These omissions limit"},"aioseo_meta_data":{"post_id":"268015","title":null,"description":null,"keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"WebPage","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":0,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2026-09-14 04:25:38","updated":"2026-09-14 04:27:05","seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/www.hkubs.hku.hk\/tc\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/www.hkubs.hku.hk\/tc\/seminar-category\/quantitative-history-series-tc\/\" title=\"\u91cf\u5316\u6b77\u53f2\u7db2\u4e0a\u8b1b\u5ea7\u7cfb\u5217\">\u91cf\u5316\u6b77\u53f2\u7db2\u4e0a\u8b1b\u5ea7\u7cfb\u5217<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tThe Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/www.hkubs.hku.hk\/tc\/"},{"label":"\u91cf\u5316\u6b77\u53f2\u7db2\u4e0a\u8b1b\u5ea7\u7cfb\u5217","link":"https:\/\/www.hkubs.hku.hk\/tc\/seminar-category\/quantitative-history-series-tc\/"},{"label":"The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges","link":"https:\/\/www.hkubs.hku.hk\/tc\/event\/the-structure-and-nature-of-land-tax-data-in-ming-china-the-case-of-surcharges\/"}],"_links":{"self":[{"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/event\/268015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/event"}],"about":[{"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/types\/event"}],"version-history":[{"count":2,"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/event\/268015\/revisions"}],"predecessor-version":[{"id":268025,"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/event\/268015\/revisions\/268025"}],"wp:attachment":[{"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/media?parent=268015"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hkubs.hku.hk\/tc\/wp-json\/wp\/v2\/tags?post=268015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}