The Changes of Hutie Institution in the Song Dynasty

Hutie was one of the important institutions which the court of two Song Dynasties authorized the taxes books and the corvees books to control the local society.In the Northern Song Dynasty,the property kinds,which were registered in the Hutie,gradually increased,and the property information was increasingly clear.Hutie played a obvious role in tax burden and property proof.Nevertheless,the financial institutions have different demands in different stages of two Song Dynasties and Hutie itself existed an inevitable shortcoming,so it was gradually replaced by Zhenjibu at the prophase of the Southern Song Dynasty.Hutie was an interacting tie between the state and the people,which could make the people's tax burden increaseingly definitive,and guarantee definite property-right to keep the state finance stable to some degree.