Han Shizu

"In the early days, in your opinion, what omissions and omissions are there in the rules and regulations presented by Li Fang, and what else needs to be added?" In the Chongde Hall of the Eastern Palace, Prince Liu Yang flipped through the first edition of the new tax led by Li Fang and pondered. After a long time, he raised his eyes and greeted Li Hang, a member of Zhongshushe who was at His Highness.

Although Emperor Liu asked Liu Yang not to participate in this matter, he was not completely indifferent. At least the progress of the reform has been followed. The decision-making and discussion results of many meetings in the Political Affairs Hall will also be reported to the East Palace.

At this time, in the face of Liu Yang's question, Li Hang's serious face showed a look of serious thinking, and then he said: "In my humble opinion, the regulations and details of the farmland tax in the regulations are already clear. It is relatively perfect, but it is too focused on it, leading to neglect of other tax issues.

The composition of Dahan's tax revenue is not limited to land output. Commercial tax and customs duties are still rising year by year, and they account for more and more of the court's tax revenue, which cannot be ignored.

In the tax law proposed by Li Xiang, the regulations on the wealth of the land, the amount of land, and the taxation of grain produced by the land are detailed enough, but they are also too detailed.Too cumbersome, it is not convenient for officials to implement, and it is not conducive for people to pay.

Therefore, Chen believes that the more detailed the tax plan, the better.For tax-paying farmers all over the world, the simpler the tax system rules, the better. It needs to be easier for ordinary farmers to understand. Apart from the land, there is no need for one tax for one crop, and it will even give some unscrupulous local officials a trick. Opportunity.

In addition to the difference between irrigated and dry land, the land of the Han Dynasty also has mountains and hills, plateau pastures, and in addition to growing five grains and seasonal vegetables, there is also silk, linen, cotton and tea. How can we differentiate taxation one by one.

For the majority of peasant households, using land as the basis for taxation is the simplest, easiest to understand, and convenient to implement. Any expansion on this basis will only add unnecessary trouble.

For non-grain crops, if the imperial government wants to strengthen control, it can collect taxes in the subsequent circulation process such as transactions and sales, which can be reflected in the imperial commercial tax.

In addition, the regulations did not clarify the taxation of herdsmen, fishermen and other livelihoods other than farmers. Whether it is a fixed payment for livestock and aquatic products, or whether it is converted into currency, and how much tax is calculated... I think these are worth discussing. In order to ensure the perfection of the imperial tax system and the normal collection of taxes.

In addition, Dahan has a wide range of sources of taxation. Although there is a provision in the new system that the land tax is unified, it does not mean that other taxes are not important. On the contrary, in the process of land tax reform, more attention should be paid.Under the new tax system, the commercial tax, customs duty, and the tax on tea, wine, cotton and minerals exclusively used by the government should not remain unchanged, and taxation is not completely independent. The impact of the land tax reform on other tax types should be fully considered..."

Li Hang talked eloquently, and after a long speech, Liu Yang was even stunned for a while, before he realized, his eyes fell on Li Hang with admiration, and asked: "Did Mr. Li know about these opinions of Qing?"

As one of the members of Zhongshushe, Li Hang's status is not high, but his position is very important, and he is a core member of numerous decision-making institutions.Although he does not have the right to make decisions, there are opportunities for the counselor state to do things. He was present for a series of discussions on the tax reform in the political affairs hall, and was responsible for recording and making up for it.

Hearing Liu Yang's question, Li Hang thought for a while, and responded cautiously: "Return to Your Highness, and speak for the country. I have no taboos. Naturally, I have raised these simple opinions to Li Xianggong, but I have little experience in local positions. , the understanding of local affairs is mostly superficial. Recently, there have been a lot of controversies in the court, and there are many threads. Even if Mr. Li is thinking hard, it is inevitable that he has not taken care of it. Moreover, the drafted statement is only the result of the preliminary discussion, not the finalized"

Li Hang had an air of humility, but Liu Yang felt a lot of emotion in his heart. Regardless of whether what Li Hang said was realistic or not, at least it sounded reasonable and had a certain reference value. No matter what Li Fang thought about it, But it's a fact that he didn't think carefully. Even he felt that Li Fang was negligent in many places, let alone Emperor Liu?No wonder Emperor Liu expressed his dissatisfaction so clearly.

However, after all, it was the teacher he respected, and Liu Yang didn't make much comments in front of Li Hang.After thinking for a while, I focused on Li Hang again. This man's virtuous demeanor really made people feel good. He sighed softly and said, "Qing has been working in the central government for these years. Do you have any idea of ​​decentralizing the ruling party?" ?”

Li Hang was slightly surprised when he heard the question, if he said he didn't want to, it was obviously impossible.Although Li Hang is now a rising star in the political arena of the Han Dynasty, his foundation has not been solid. The main reason is that he does not have enough experience in local politics. Retreat, but if the big man wants to be promoted and progressed, what is more important is his pragmatic achievements, which requires real experience in governing the place.

Compared with his peers Zhang Qixian and Lu Mengzheng, Li Hang was much worse. After all, both of them were officials at the Daosi level. One was in charge of Yulin, and the other was governor of Luoyang.

Judging from Li Hang's current situation, if he wants to go further, he must take a step outside, otherwise the upper limit will be reached soon, and staying in the center, of course, is closer to the center of power, which seems more glorious, but Compared with higher political pursuits, staying in the center is a waste of time.

Therefore, in the face of Liu Yang's question, although Li Hang had the intention to move, he restrained himself on the face, with a humble and honest look, and said: "To serve the country, one should only fulfill one's duty, no matter what position or responsibility! "

Faced with Li Hang's attitude of "I am a brick of the revolution", Liu Yang smiled, paused for a while, and said directly: "There is a vacancy in Zhengzhou, and Qing can take up the post. Tax reform cannot be implemented in three or two months. It is a long-term process, and the problems in it also need to be explored, discovered and solved one by one during the implementation process.

His Majesty agreed to postpone the preparations, to give a certain buffer time, and to allow the pilot project to start from the Gyeonggi and Henan Provinces, which is a prudent consideration.

I think Qing's idea is very reasonable and insightful, but it should be considered in combination with reality.Zhengzhou is a big state in Henan Province, with a lot of land and well-developed farming. After taking office, Qing can adapt to local conditions and actively explore.

In the early days of the tax reform, there were many controversies, and some comprehensive and reliable practices were needed for the court’s reference.”

Hearing Liu Yang's explanation, Li Hang immediately became serious and responded respectfully, but there was always a touch of hesitation on his face.Liu Yang noticed it, and waved his hand lightly: "I will discuss the appointment with Lu Xiang, you just need to prepare for the appointment, and don't worry about other things!"

"Yes!"

Li Han left full of expectations, while Liu Yang continued to immerse himself in re-reading the new tax proposal, his expression gradually serious.Thinking of the current situation in the DPRK and China, and thinking of Li Fang as a teacher, I couldn't help but murmured in a self-consoling way: "It's good to have misfortunes and blessings to rely on."

Emperor Liu did not allow Liu Yang to participate in the tax reform. Liu Yang could understand his intentions and understand the troubles involved, but as a major matter involving the national economy and people's livelihood, how could Liu Yang stay out of it completely, even if he was the prince of the dynasty? You should do your best.

The appearance of Li Hang just aroused some ideas in him, and he made an attempt.

"Your Highness, Your Majesty has ordered you and His Royal Highness King Jin to go out of the city with Yousi to meet the Marquis of Xunyang!" While thinking about it, the servant Wang Yue rushed forward to report.

Hearing this, Liu Yang couldn't help but get serious, but quickly regained his composure, and said with some emotion: "Mr. Zhao is finally back."

"Let's go!"