please make me king

Chapter 1072 Business Law

Song Qijiao had only served as an official in Yangzhou before, and had no experience as a chief official in a state, so he was not very sensitive to taxation.

According to his mind, he still stays on the impression of "tyranny is fiercer than tiger" in Confucian classics.

Therefore, after Zhang Shun's remarks, he was immediately shocked.

Take it from the people, use it for the people.

Taking more than enough to make up for what is not enough, substituting work for relief, one in and one out, there are more than thousands of living people?
This pile of new ideas immediately made him enlightened, and he was deeply impressed.

Of course, if you think that Zhang Shun stops here, you really underestimate him.

In Zhang Shun's previous life, he had studied law as part of his studies. Although he was a sucker for learning, he still knew the famous "Napoleon's Civil Code".

According to Zhang Shun's previous life textbook, this is a bourgeois law code.

Why is it called the bourgeois code?It is because he uses the code of law to adjust capitalist production relations.

If it is more specific, it can be said to be a code for adjusting the production relations with enterprises as the core.

The corresponding Chinese legal system, or traditional Chinese legal system, is a typical feudal code.

It presents the characteristics of "integrating all laws, not distinguishing between civil and criminal punishments, focusing on punishment and supplementing civil affairs".

For example, the "Law of the Ming Dynasty" in effect today, except for most criminal law provisions, has very little content related to civil law and commercial law.

Its main function is to adjust the code of feudal production relations centered on land.

The main production unit of the former is a legal person, or an enterprise.

The production unit of the latter is the household, so the household registration system is the top priority.

However, the "Law of the Ming Dynasty", which uses land as the means of production and households as the production unit, obviously cannot meet the management of industry and commerce in the new era.

Its typical feature is that the industry and commerce in the Ming Dynasty were extremely developed, and then the imperial court could neither manage it effectively nor collect reasonable taxes on it.

It is mainly manifested in two points:

One is that the imperial court cannot prohibit the smuggling of Shanshan merchants to the outside of the Great Wall and Houjin;

One is that the taxes collected by the Ming court on industry and commerce were far lower than the actual proportion of industry and commerce in the economy.

Therefore, Zhang Shun's purpose of rectifying Yaozhou Kiln this time is not simple.

Not only did he want to use this to collect taxes and provide relief to the refugees, but he also wanted to use Yaozhou as a pilot for the implementation of the Industrial and Commercial Law.

Although he did not memorize the corresponding legal provisions, as long as he mastered the corresponding legal concepts and viewpoints, he could gradually improve specific measures according to the actual situation.

And his key to the success of industrial and commercial law depends on three points:
The first is whether a legal person system with enterprises as the main body can be established.

The second is whether it is possible to levy taxes commensurate with the size of the industrial and commercial industries.

The third is whether it is possible to control the healthy and reasonable development of industry and commerce in accordance with the law.

Among them, for the rebel regime, the most direct relationship is whether it can collect reasonable taxes.

In fact, the Ming court did not really want to levy commercial taxes.

It's just that if the commercial tax of Ming Dynasty is carefully discussed, it can be divided into two types, namely, over-tax and residential tax.

The so-called cross-tax is the transit tax, such as likin and city gate tax collected by setting up checkpoints.

The so-called residential tax refers to the tax types that are levied on the arrival and sale of goods, such as the "door stall tax", residential tax, and house store tax mentioned earlier in Song Qijiao.

However, in the Ming Dynasty, taxation on industry, including industrial, mining and handicraft industries, was basically better than nothing.

Among them, it is not that Wanli and others did not send eunuchs to collect mining taxes. As a result, because they did not follow the law, not only did they often provoke civil uprisings, but they were also scolded by officials up and down.

Where is the key?Just because Wanli didn't have the tax base data of mining tax at all, he had to forcibly apportion it, causing outrage and resentment.

So Zhang Shun was quite cautious about this matter and reserved enough patience.

He couldn't help telling Song Qijiao, the prefect of Yaozhou: "The key point is the registration. You must register and understand, so that taxes can be collected."

"Song Zhizhou can set up a special registration department to take charge of kiln registration. Within a certain period of time, if there is no registration, it will not be allowed to fire porcelain."

"The size of this workshop is easy for everyone, but I'm worried that the owner of the workshop will not tell the truth about how many people the workshop employs and how many pieces of porcelain it produces every year." Song Qijiao couldn't help worrying.

"It's simple!" Zhang Shun said with a smile, "Although there are many kilns in Yaozhou, I'm afraid the crucible soil is only produced in a few places. Make sure you show me the strictness."

"Those who produce more porcelain get more collars, and those who produce less porcelain get less collars. This is one of them."

"And after the labor tax was collected, Song Zhizhou hired the disaster victims to transport porcelain, and also transported according to the amount declared by the workshop."

"Report more and send more, report less and send less, everything is based on registration, this is the second..."

"If anyone is willing to expand or reduce the scale, they must report to the Registration Department for verification before changing the registration. This is the tax base, and there must be no difference!"

Song Qijiao, the prefect of Yaozhou, was sweating profusely when he heard the words. He hurriedly found a charcoal pen, pulled out his shirt, put it on it, and started to write and draw.

Seeing this, Zhang Shun's pupils couldn't help concentrating, and he continued nonchalantly: "After the registration of the business name is completed, at least one accountant must be appointed for each business name to record the sales, employment and tax payments, which are called account books, so that in the future check."

"For example, Yaozhou Lanji pays five taels of silver this year, and the Taxation Department must issue a tax payment certificate in triplicate with the seals and signatures of both parties."

"One copy is kept on file, one copy is delivered to the province, and the remaining copy is reserved for Yaozhou Lanji to be nailed into the account book for investigation."

"If Yaozhou Lanji has already paid, and the tax department wants to increase or re-levy, Yaozhou Lanji can use this as the person who sues the tax collector."

"If Yaozhou collects [-] taels of labor tax, but reports [-] taels to the province, and uses [-] taels for its own use. Then the province can gather workshops and check them one by one to prevent them from stealing."

When Song Qijiao heard this, how could Zhang Shun have plans?
Throughout the dynasties, taxation was the most difficult thing.

If there are few classes, the imperial court will be unable to make ends meet, and if there are too many classes, disasters will be born in the armpits and elbows.

Therefore, the first task of taxation is to grasp the tax base data, and then taxation can be done.

When it comes to taxation, I am most afraid of cheating and distributing at will.

He dares to levy ten in your class one, and he dares to levy a hundred in your tenth class. Once it is difficult to control, the world will be in chaos.

And Zhang Shun's method is very clever, in triplicate, mutual restraint, so that the discipline will not be corrupted.

If the bureaucrats work hard and fail to issue tax payment vouchers, then the merchants know that they have embezzled privately.

If the threat is too much, it is natural that the fish will die and the net will be broken, and the layers will be sued.

If officials dare to issue tax payment vouchers, they will naturally know about corruption and bribery once they are checked up and down.

That being the case, Song Qijiao certainly knew that Zhang Shun had his own plans.

If he handles this matter beautifully, he will naturally have a bright future.

He quickly expressed his position: "His Royal Highness, don't worry, I will definitely handle this matter clearly and clearly!"

(End of this chapter)