Definition

1. Noun:
   • Historical tax/levy in kind: In historical contexts, especially in feudal or pre-modern Vietnam, "giao lương" refers to the system or the act of delivering a portion of one's harvested grain (such as rice) to the state's granaries as a form of tax or levy.

Usage

• Noun:
  • The term is primarily used in historical, academic, or literary contexts to describe an old agricultural taxation practice.
  • It specifically denotes the compulsory delivery of cereal crops to the government.

Examples

• Noun:
  • Chế độ giao lương là một hình thức thu thuế bằng hiện vật thời phong kiến. (The giao lương system was a form of taxation in kind during the feudal period.)
  • Nông dân phải thực hiện nghĩa vụ giao lương cho nhà nước. (Peasants had to fulfill their giao lương obligation to the state.)

Advanced Usage

• The term can be analyzed in studies of economic history, agrarian society, and pre-modern state administration in Vietnam.

Variants and Related Words

• Thuế thân (noun): Poll tax.
• Tô, tức (noun): Land tax or rent.
• Nộp thuế bằng hiện vật (verb phrase): To pay tax in kind.

Synonyms

• Nộp lương thực (verb phrase): To deliver food grains (as tax).
• Nghĩa vụ lương thực (noun phrase): Grain levy obligation.

Notes on Meaning

• The core meaning is historical and administrative. It is not used in modern contexts for contemporary tax systems.
• The focus is on the action of delivering the grain to the state's storage facilities, not just the grain itself or the tax law abstractly.

1. Deliver cereals to state barns