Concluding and Characteristic Analysis of Four Developing Stageson People-oriented Tax Institution between Jin Dynasty and Tang Dynasty

People-oriented tax institution between Jin Dynasty and Tang Dynasty is very famous.It had distinct characteristics from other tax institution of agriculture and was put into practice in a long period.It had important influence on tax institution of agriculture in Japan during the same period and the Chinese tax institution of agriculture from this time on.According to the characteristics in its development process,it passed through four developing stages:the beginning between Han dynasty and Wei Dynasty,the formation between Wei dynasty and Jin Dynasty,the development between south and North Dynasty and Sui Dynasty,the maturity and collapse in Tang Dynasty.