The Ministry or Board of Revenue was one of the
Six Ministries
The Three Departments and Six Ministries () system was the primary administrative structure in imperial China from the Sui dynasty (581–618) to the Yuan dynasty (1271–1368). It was also used by Balhae (698–926) and Goryeo (918–1392) and ...
under the
Department of State Affairs
The Shangshu Sheng (), sometimes translated as the Department of State Affairs or the Imperial Secretariat, was one of the departments of the Three Departments and Six Ministries government structure. It was the primary executive institution of i ...
in
imperial China
The earliest known written records of the history of China date from as early as 1250 BC, from the Shang dynasty (c. 1600–1046 BC), during the reign of king Wu Ding. Ancient historical texts such as the '' Book of Documents'' (early chapte ...
.
Name
The term "Ministry" or "Board of Revenue" is an English gloss of the department's purview. It is also similarly translated as the or . In Chinese, the various names of the department never referred to the government's monetary income. Instead, prior to the
Sui dynasty
The Sui dynasty (, ) was a short-lived imperial dynasty of China that lasted from 581 to 618. The Sui unified the Northern and Southern dynasties, thus ending the long period of division following the fall of the Western Jin dynasty, and layi ...
, it was known as the ''Dùzhī'' from its role in overseeing government expenses. Under the Sui, it was known as the "Ministry of People" (''Mínbù'') from its role overseeing the census and its associated taxation. From the Tang to the Qing, it was known as the "Households Department" (''Hùbù''), again from its role in overseeing a census reckoned in households and its associated taxation.
Administrative level
*
Tang dynasty
The Tang dynasty (, ; zh, t= ), or Tang Empire, was an Dynasties in Chinese history, imperial dynasty of China that ruled from 618 to 907 AD, with an Zhou dynasty (690–705), interregnum between 690 and 705. It was preceded by the Sui dyn ...
&
Song dynasty
The Song dynasty (; ; 960–1279) was an imperial dynasty of China that began in 960 and lasted until 1279. The dynasty was founded by Emperor Taizu of Song following his usurpation of the throne of the Later Zhou. The Song conquered the rest ...
: subordinate to the
Department of State Affairs
The Shangshu Sheng (), sometimes translated as the Department of State Affairs or the Imperial Secretariat, was one of the departments of the Three Departments and Six Ministries government structure. It was the primary executive institution of i ...
*
Yuan dynasty
The Yuan dynasty (), officially the Great Yuan (; xng, , , literally "Great Yuan State"), was a Mongol-led imperial dynasty of China and a successor state to the Mongol Empire after its division. It was established by Kublai, the fifth ...
: subordinate to the
Secretariat
*
Ming dynasty
The Ming dynasty (), officially the Great Ming, was an Dynasties in Chinese history, imperial dynasty of China, ruling from 1368 to 1644 following the collapse of the Mongol Empire, Mongol-led Yuan dynasty. The Ming dynasty was the last ort ...
: originally subordinate to the Secretariat, relatively autonomous after 1380, coordinated by the
Grand Secretariat
The Grand Secretariat (; Manchu: ''dorgi yamun'') was nominally a coordinating agency but ''de facto'' the highest institution in the imperial government of the Chinese Ming dynasty. It first took shape after the Hongwu Emperor abolished the off ...
after the mid-1400s
Functions
Charles O. Hucker
Charles O. Hucker (June 21, 1919 – November 18, 1994) was a professor of Chinese language and history at the University of Michigan. He was regarded as one of the foremost historians of Imperial China and a leading figure in the promotion ...
wrote that the Ministry of Revenue was "in general charge of population and land censures, assessment and collection of taxes, and storage and distribution of government revenues." The ministry was usually divided into specialized bureaus:
*
Census Bureau (戶部司)
*
General Accounts Bureau
A general officer is an officer of high rank in the armies, and in some nations' air forces, space forces, and marines or naval infantry.
In some usages the term "general officer" refers to a rank above colonel."general, adj. and n.". OED O ...
(度支司)
*
Treasury Bureau
A treasury is either
*A government department related to finance and taxation, a finance ministry.
*A place or location where treasure, such as currency or precious items are kept. These can be state or royal property, church treasure or in p ...
(金部司)
*
Granaries Bureau
A granary is a storehouse or room in a barn for threshed grain or animal feed. Ancient or primitive granaries are most often made of pottery. Granaries are often built above the ground to keep the stored food away from mice and other animals ...
(倉部司)
Each bureau was headed by a director (郎中). The ministry was headed by a minister (尚書).
See also
*
Hoppo
Hoppo or Administrator of the Canton Customs ( zh, t=粵海關部, s=粤海关部, p=Yuèhǎi Guānbù), was the Qing dynasty official at Guangzhou (Canton) given responsibility by the emperor for controlling shipping, collecting tariffs, and ma ...
References
Citations
Sources
*
*
Ministry (Board) of Finance" H.S. Brunnert, V.V. Hagelstrom ''Present Day Political Organization of China'' (1912: reprinted: Routledge, 2012), pp. 119–121.
Government of Imperial China
Six Ministries
China
China, officially the People's Republic of China (PRC), is a country in East Asia. It is the world's most populous country, with a population exceeding 1.4 billion, slightly ahead of India. China spans the equivalent of five time zones and ...
China
China, officially the People's Republic of China (PRC), is a country in East Asia. It is the world's most populous country, with a population exceeding 1.4 billion, slightly ahead of India. China spans the equivalent of five time zones and ...
{{China-hist-stub