Daming Yuanfu
Chapter 2045
Chapter 2045 Zhengguoben ([-]) Ming people do not speak dark words
The Ming Dynasty did have a tradition of using the small to control the big, but in terms of the central court, using the big to control the small is also a system that must be adhered to.There is no doubt that Gao Pragmatic's move is to use "big to control the small" to suppress "small to control the big".
Why can this be done?Because in the process of doing things, we must always pay attention to discussing the matter as it stands, and we must pay attention to the question of "who is responsible".
This is like no matter how much you emphasize the importance of "controlling the big with the small", when there are important matters in the court, it is often inevitable to set up a temporary strategy to take care of everything.
The current situation is very similar: since it is necessary to participate in the supervision of the Yikun Palace investigation, and it is in parallel with the Dongchang, then there must be someone who can compete with the admiral of the Dongchang in terms of authority to preside over it, so as to ensure that the outer court does not They will in turn become Dongchang's little follower.
Although the two section chiefs of the sixth section can control the big with the small, after all, the small control is only at the supervision level, and they are definitely not able to compete with the admiral of the East Factory in terms of speaking power. Zuodu Yushi is the head.Zuodu Yushi, as one of the seven ministers, is a dignified second-rank senior official, with the support of the cabinet behind him, so he can stand upright and speak in front of the factory supervisor.
Over the years, the Ming Dynasty has successively won foreign wars, and these victories are obviously the credit of the Outer Court. Therefore, the Outer Court will never tolerate that its right to speak is inferior to the Inner Court, so the Zuodu Censor was introduced as the Outer Court in the investigation. Representatives are very necessary.
At the same time, since Zuodu Yushi was here to represent the entire foreign court, the two section chiefs naturally couldn't either—at least they shouldn't sing against him.Therefore, Xiao Daheng, the censor of Zuodu, has the rationality of "using the big to control the small", and at this time, the priority of "using the big to control the small" will inevitably overwhelm "control the big with the small".
Daheng Xiao is an official of the School of Reality, and Zhong Zhaodou is a student of Zhao Zhigao who has just turned from the dark to the bright. The two sides must be in the same trench at least in this matter, so what else can the remaining Qian Menggao make?
It’s true that you are the section chief, and it’s true that the sixth department has a special status, but Zhong Zhaodou is also the section chief.If your opinion is opposed by Zhong Zhaodou, the two sides are like a one-to-one tie, then who has the power to make the final decision at this time?Of course it was Daheng Xiao.
Thus, Gao Yushi completed the actual control of the foreign court's investigative power.Shen Yiguan's face was gloomy, but he couldn't come up with any good countermeasures for a while.He finally felt a trace of despair at this moment.
Gao Wushi is indeed young, and he is looking to be the chief assistant, but he is not yet [-] years old, but his power in the court is really too terrifying, it is really a big tree with deep roots and luxuriant branches, There are his people everywhere.
For a moment, Shen Yiguan suddenly felt as if he was against the entire court, which made him even feel a kind of suffocating pressure.It doesn't come roaring like mountains and seas, but it's like putting people under the bottom of the sea. No matter what shouts and roars you make, the response to yourself will always be nothing but deep silence and backflowing sea water.
Even for someone like Shen Yiguan, he would inevitably regret it at this time.Is it true that as Zhao Zhigao hinted, you shouldn't walk to your death?
However, you, Zhao Zhigao, are old and sick, and there is no threat to Gao Wushi, so if you raise the white flag and join him, he may indeed let you go, but can I, Shen Yiguan, do the same?
Can't!I, Shen, have always been in good health and delicious food, and I have long been recognized by many people as the only candidate in the School of Mind who can stand up to Gao Pragmatism. How can I vote for him?Even if I agree, he won't accept it!
I have made so many arrangements before, not to mention that he knows all of them well, at least he has already noticed most of them.At this time, I went to him and told him that the previous things were all jokes, and told him not to take it seriously, even a three-year-old would not believe it, let alone a high-level pragmatist?
In addition to these, Shen Yiguan also has a more fundamental principle that he cannot abandon: Gao Yushi's understanding of the court's finances is absolutely unacceptable to him-not only him, but the entire Jiangnan chaebol group is impossible to accept.
Gao Yushi has held financial power for so many years, and his most basic financial management idea is actually "everyone pays taxes".However, for Shen Yiguan and his colleagues, "everyone pays taxes" is unacceptable, not to mention the highly pragmatic "everyone pays taxes" is not "everyone pays the same tax".
This issue has already been discussed a lot before, so I won’t repeat it here.In short, the highly pragmatic philosophy is: Everyone pays taxes, but the poor pay less and the rich pay more.
This is completely the opposite of people like Shen Yiguan, the kind that is irreconcilable.In their eyes, whether we study or become officials, isn't it for the blessing of the whole family and the grace of our descendants?Our most basic right is not to pay taxes, at least we have to pay less taxes. How come you have the other way around?
If I have to pay more taxes, then why am I studying and becoming an official?Govern the country and bring peace to the world?What a joke, this country is not my country, and this world is not my world!
Oh, I help the emperor govern the country and help him to pacify the world. After the work is over, I have to pay more taxes. Why?I'm full because I'm idle and have nothing to do?
As Gao Wuzhi knew before the reform, this kind of thinking is difficult to change, because the rule of the family is difficult to inspire internal unity.
Emperors, officials, gentry, common people, etc., all have their own classes, and they are inherently unequal, and everyone thinks that this inequality itself is not a problem, because "it has existed in ancient times."
Thus, those at the top of society strive desperately only to ensure that they remain at the top forever, while those at the bottom strive desperately to be at the top.When they are unable to make it to the top, they will generally become numb, but if at this time they find that while they are unable to make it to the top, their lives and even their survival are threatened, so what are you waiting for?Had to go the other way.
So, what is the upper level?If you throw away the complicated definitions, it can be said that in a feudal dynasty like the Ming Dynasty, those who can oppress and exploit others are actually at the top.
Of course the emperor is the upper class of the upper class, needless to say.The emperor and the scholar-bureaucrats share the world, so the "literate-bureaucrats" are also the upper class, and the local gentry are often an extension of the scholar-bureaucrats, so they are also counted as the upper class.Since they are at the top, they naturally think that they are born to be nobler than those at the bottom, and it is their natural logic to oppress the bottom.
The ancients often used the word "shepherd" to describe the relationship between the emperor and the people. In fact, this is very intuitive. The emperor's herdsmen—the people are nothing more than cattle and sheep, they are wealth, and they are for the emperor and his subjects to enjoy.But it's good now, we are obviously subordinates, and you are so pragmatic that you treat us like cattle and sheep?
Although Gao Pragmatic’s tax reform almost always involves bloodletting himself first and harvesting his own industry, the Jiangnan chaebols don’t think this is Gao Pragmatic being selfless.On the contrary, their mentality can be compared with a famous movie line in later generations: the money of the gentry will be returned in full, and the money of the common people will be divided into [-]%.
Of course, here they regard themselves as ordinary people, and officials of the high-level pragmatic and pragmatic school as noble gentry.
In their view, although Gao Yushi was the first to pay taxes every time, he won the emperor's trust for this. In essence, it was just an exchange of interests. How can he be regarded as selfless?After all, as long as he has the trust of the emperor, he will be more pragmatic and have more power to make more money, which is "returning as much".
But they are different. Not only did they not get more holy family members, but they also had to pay more taxes than before.
It's fine if it can't be compared to high pragmatism, who is the emperor's classmate?But other officials of the Practical School and the nobles in the capital, why can they be called "gentry"?Is it because they boarded Gao Yushi's boat early?
There is no love without reason in the world, and there is no hate without reason.Hatred often arises from the unequal distribution of benefits.
After the meeting, Shen Yiguan silently walked out of the meeting hall, Zhao Zhigao came out from behind, Shen Yiguan looked back at him, and said indifferently: "Mr. Suiyang thinks that he loves the scenery of Shenjing so much and forgets the water and soil of his hometown?"
Brother Suyang has become Duke Suyang, and the sense of alienation is beyond words.Zhao Zhigao could also hear what he meant, it was nothing more than saying that he was greedy for power, and even forgot his own origin.
Zhao Zhigao didn't want to quarrel, so he smiled shyly, and sighed, "Wandering on the road to Huaiyuan, the wanderer loves his hometown. How dare Zhigao forget his roots?"
"Really?" Shen Yiguan curled his lips and smiled: "I think it's because I'm stupid, but I didn't see it."
Zhao Zhigao hesitated to speak, and after a little silence, he said: "Do you dare to invite Brother Jiaomen to come to my room to talk about it?"
Shen Yiguan originally planned to refuse flatly, but thinking about the current situation, he finally swallowed the words when it came to his lips, and nodded silently with a cold face.
So the two elders came to Zhao Zhigao's room on duty, and waited for the Jinshi Guanzheng to serve them tea, and the two sat opposite each other.Shen Yiguan didn't open his mouth, just waiting for Zhao Zhigao's explanation.
Zhao Zhigao sighed, and said: "Brother Jiaomen, a foolish man can bend and stretch..."
"Hold on." Shen Yiguan stretched out his hand to stop him after hearing the beginning, and said indifferently: "Although Yiguan is dull, these principles don't need to be taught by Mr. Suiyang. Come for ' in return."
Zhao Zhigao was suffocated, and wanted to talk about it from another angle, so he said: "Brother Jiaomen mentioned his hometown just now, and Zhigao asked: Since Gao Rixin took charge of finance, have the folks in Zhejiang become rich or poor?"
Shen Yiguan frowned slightly, paused before saying: "There is a saying that 'Qiantang has been prosperous since ancient times', Zhejiang is rich, what has it to do with Gao Rixin?"
"Is it really worthless?" Zhao Zhigao shook his head and said, "I know that all the lords in my hometown think that the commercial tax is a bad tax, but just now Brother Jiaomen chanted Liu Sanbian's words from Song Dynasty... May I ask Song Dynasty How about the business tax?"
Shen Yiguan was stunned for a moment, then kept silent.
Uh, if you talk about the commercial tax of the Song Dynasty, it would be a bit of a shame.
Commercial tax revenue was an important financial source of the Song Dynasty. During the 300 years of the Song Dynasty, commercial tax collection increased day by day, which not only affected the development of the social economy, but also caused major changes in the country's financial structure.In this process, the Song Dynasty seriously established and perfected its own business tax system.
At the beginning of the founding of the Song Dynasty, it attached great importance to the collection of commercial taxes and formulated commercial tax regulations.Chen Fuliang once said: "When my art ancestor started his foundation, he first decided on commercial and tax regulations, and since then he has been adhering to the family law."
The "regulations" here are the regulations and regulations on taxation of commercial activities. It broke the local business collection system of the countries in the era of separatism and replaced it with national and unified business collection regulations. The regulations to a certain extent Promote the circulation of goods, limit the excessive tax collection, and protect business travel.
Of course, the specific implementation needs to be carefully analyzed, and the content of commercial and tax regulations also changes before and after.
Song Taizong Chunhua five years (994) enacted the regulations: "Where silk utensils, fragrant medicines, treasures, sheep hogs, folk pawn farms, shops, houses, horses, cows, donkeys, mules, camels, and merchants Salt counts."
It can be seen that the regulations initially only list the name of the taxable goods. In terms of specific tax rates, the tax is calculated at 2% of the price of the goods, and the residential tax is calculated at 3%, but there is no amount of tax money for various goods.
In order to promote the implementation of commercial and tax regulations, the government of the Song Dynasty also adopted the method of exposing the list and putting it on the wall and making it public. There is an analysis of the documents, promulgate the world, expose it on the board list, and put it on the wall of the official building, so as to abide by it."
This system has a certain positive effect on restricting the private increase of exorbitant taxes by local governments and protecting the interests of businessmen.
Afterwards, in the fifth year of Chongning (1106), the content of the regulations was revised, and the amount of tax money for various goods was added to avoid private tax increases. match.
In the Southern Song Dynasty, due to frequent wars and high prices, it was difficult to fix taxes.In the fifth year of Shaoxing (1135), the imperial court decreed that both Zhejiang and Jiangxi should be transferred to the transfer department of various routes. One-time revision of commercial and tax regulations, and at the same time stipulates that the tax regulations shall be adjusted every six months.
After several revisions of commercial tax regulations in the Southern Song Dynasty, in fact, the tax money continued to increase, private tax increases became more and more common, and tax items became more and more stringent, and merchants were exploited layer by layer.
I mentioned tax and residence tax just now. In fact, commercial tax in the Song Dynasty was mainly divided into these two categories.Excess tax is a tax levied on business travelers who resell goods, and the tax is levied at 2% of the price of the goods.The merchants who open shops sell goods locally, or the merchants sell goods when they arrive at the place where they live and sell. The tax in the place is 3% of the price, which is called the residence tax.The bearers of the residence tax also include handicraftsmen and merchants engaged in commodity production and some farmers who concurrently operate family handicrafts.
In addition to these two types, the Song Dynasty also had some special forms of commercial taxes, such as overturning taxes.The so-called overturning tax refers to the overturning tax. For example, the Changyin used by Lianghuai tea merchants, "Water routes are not allowed to pass through Gaoyou County, and land routes are not allowed to pass through Tianchang County."
After a change, those who wish to go to Chuzhou and Xuyi will be given ten and five hundred wen for every 23 or 26 quotations. This kind of subsidy for changing the place where the goods are sold is called "returning money".
This kind of rebate money mainly exists in tea business. The "banknote transfer corridor" in Yanyan is quite similar to this kind of rebate tax, and it is also a special form of commercial tax.
In addition to these types of tax items that were officially recognized, revised repeatedly, and exploited increasingly heavy, Song Dynasty officials also violated commercial tax regulations and created new onerous and miscellaneous tax items at will.
To give a few examples, for example, one is Li Sheng Qian, which is a tax levied on ships according to their size.Originally, there were goods in the ship, and there was an excuse to levy power to win money, but there was nothing in the ship, so the tax had to be forcibly collected.In some places, as long as the ship docks, it will charge money, which is called "cash money".
Second, the city case money, which was created during Wang Anshi's reform period, that is, after the official tax was collected, a money tax was collected from merchants, such as cheap items such as ramie and mountain bean root.The regular tax money is often almost the same as the market money, which is equivalent to double the tax. Although it has been exempted later, the market money must be collected for products above [-] cash, and it has become a custom.
The third is to fight money, that is, merchants within a road have to pay a tax every time they go through the business, and from one road to another road, they are also levied again and again.After all kinds of attacks, the government's business tax has increased, but after the goods are shipped to their destinations, only by raising the price can they make up for the shipping costs of the merchants. In the end, it is ordinary consumers who suffer the most.
The above is just a simple example, there are many others, so I won’t go into details here.In short, it can be seen from these miscellaneous taxes that although the Song Dynasty had a unified business tax code, it was an exception, and there were many phenomena of creating a new name for business taxation.
This actually shows that before the formation of a unified national market, the feudal and local characteristics of the local market always existed. sex.
Relatively speaking, the problem with Daming is that the previous commercial taxation seemed like a play.Take Zhejiang, the hometown of Zhao Zhigao and Shen Yiguan, as an example. Before the high-level pragmatic tax reform, the tea tax paid by the entire province in Zhejiang was only 27 taels of silver a year—or you should just forget about it. In such a wealthy province, one The year is less than 30 taels of silver, how can I fool the ghost?
And even after the high-practical tax reform, because he focused on collecting taxes from wealthy businessmen, and relaxed small taxes on ordinary people, the overall tax collection ratio is actually not high, at least compared to the Song Dynasty, it is still completely complete. All light corvée and thin Fu.
When Zhao Zhigao asked such a question, Shen Yiguan naturally had nothing to say.
But Shen Yiguan was obviously unwilling to be passive, so he didn't answer this question at all. Instead, he changed the topic and pointed to the core: "Mr. Suyang, Ming people don't say dark words, so I just ask: Does Mr. Suyang think that your son's future is all in the future?" In Gao Rixin's mind?"
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(End of this chapter)
The Ming Dynasty did have a tradition of using the small to control the big, but in terms of the central court, using the big to control the small is also a system that must be adhered to.There is no doubt that Gao Pragmatic's move is to use "big to control the small" to suppress "small to control the big".
Why can this be done?Because in the process of doing things, we must always pay attention to discussing the matter as it stands, and we must pay attention to the question of "who is responsible".
This is like no matter how much you emphasize the importance of "controlling the big with the small", when there are important matters in the court, it is often inevitable to set up a temporary strategy to take care of everything.
The current situation is very similar: since it is necessary to participate in the supervision of the Yikun Palace investigation, and it is in parallel with the Dongchang, then there must be someone who can compete with the admiral of the Dongchang in terms of authority to preside over it, so as to ensure that the outer court does not They will in turn become Dongchang's little follower.
Although the two section chiefs of the sixth section can control the big with the small, after all, the small control is only at the supervision level, and they are definitely not able to compete with the admiral of the East Factory in terms of speaking power. Zuodu Yushi is the head.Zuodu Yushi, as one of the seven ministers, is a dignified second-rank senior official, with the support of the cabinet behind him, so he can stand upright and speak in front of the factory supervisor.
Over the years, the Ming Dynasty has successively won foreign wars, and these victories are obviously the credit of the Outer Court. Therefore, the Outer Court will never tolerate that its right to speak is inferior to the Inner Court, so the Zuodu Censor was introduced as the Outer Court in the investigation. Representatives are very necessary.
At the same time, since Zuodu Yushi was here to represent the entire foreign court, the two section chiefs naturally couldn't either—at least they shouldn't sing against him.Therefore, Xiao Daheng, the censor of Zuodu, has the rationality of "using the big to control the small", and at this time, the priority of "using the big to control the small" will inevitably overwhelm "control the big with the small".
Daheng Xiao is an official of the School of Reality, and Zhong Zhaodou is a student of Zhao Zhigao who has just turned from the dark to the bright. The two sides must be in the same trench at least in this matter, so what else can the remaining Qian Menggao make?
It’s true that you are the section chief, and it’s true that the sixth department has a special status, but Zhong Zhaodou is also the section chief.If your opinion is opposed by Zhong Zhaodou, the two sides are like a one-to-one tie, then who has the power to make the final decision at this time?Of course it was Daheng Xiao.
Thus, Gao Yushi completed the actual control of the foreign court's investigative power.Shen Yiguan's face was gloomy, but he couldn't come up with any good countermeasures for a while.He finally felt a trace of despair at this moment.
Gao Wushi is indeed young, and he is looking to be the chief assistant, but he is not yet [-] years old, but his power in the court is really too terrifying, it is really a big tree with deep roots and luxuriant branches, There are his people everywhere.
For a moment, Shen Yiguan suddenly felt as if he was against the entire court, which made him even feel a kind of suffocating pressure.It doesn't come roaring like mountains and seas, but it's like putting people under the bottom of the sea. No matter what shouts and roars you make, the response to yourself will always be nothing but deep silence and backflowing sea water.
Even for someone like Shen Yiguan, he would inevitably regret it at this time.Is it true that as Zhao Zhigao hinted, you shouldn't walk to your death?
However, you, Zhao Zhigao, are old and sick, and there is no threat to Gao Wushi, so if you raise the white flag and join him, he may indeed let you go, but can I, Shen Yiguan, do the same?
Can't!I, Shen, have always been in good health and delicious food, and I have long been recognized by many people as the only candidate in the School of Mind who can stand up to Gao Pragmatism. How can I vote for him?Even if I agree, he won't accept it!
I have made so many arrangements before, not to mention that he knows all of them well, at least he has already noticed most of them.At this time, I went to him and told him that the previous things were all jokes, and told him not to take it seriously, even a three-year-old would not believe it, let alone a high-level pragmatist?
In addition to these, Shen Yiguan also has a more fundamental principle that he cannot abandon: Gao Yushi's understanding of the court's finances is absolutely unacceptable to him-not only him, but the entire Jiangnan chaebol group is impossible to accept.
Gao Yushi has held financial power for so many years, and his most basic financial management idea is actually "everyone pays taxes".However, for Shen Yiguan and his colleagues, "everyone pays taxes" is unacceptable, not to mention the highly pragmatic "everyone pays taxes" is not "everyone pays the same tax".
This issue has already been discussed a lot before, so I won’t repeat it here.In short, the highly pragmatic philosophy is: Everyone pays taxes, but the poor pay less and the rich pay more.
This is completely the opposite of people like Shen Yiguan, the kind that is irreconcilable.In their eyes, whether we study or become officials, isn't it for the blessing of the whole family and the grace of our descendants?Our most basic right is not to pay taxes, at least we have to pay less taxes. How come you have the other way around?
If I have to pay more taxes, then why am I studying and becoming an official?Govern the country and bring peace to the world?What a joke, this country is not my country, and this world is not my world!
Oh, I help the emperor govern the country and help him to pacify the world. After the work is over, I have to pay more taxes. Why?I'm full because I'm idle and have nothing to do?
As Gao Wuzhi knew before the reform, this kind of thinking is difficult to change, because the rule of the family is difficult to inspire internal unity.
Emperors, officials, gentry, common people, etc., all have their own classes, and they are inherently unequal, and everyone thinks that this inequality itself is not a problem, because "it has existed in ancient times."
Thus, those at the top of society strive desperately only to ensure that they remain at the top forever, while those at the bottom strive desperately to be at the top.When they are unable to make it to the top, they will generally become numb, but if at this time they find that while they are unable to make it to the top, their lives and even their survival are threatened, so what are you waiting for?Had to go the other way.
So, what is the upper level?If you throw away the complicated definitions, it can be said that in a feudal dynasty like the Ming Dynasty, those who can oppress and exploit others are actually at the top.
Of course the emperor is the upper class of the upper class, needless to say.The emperor and the scholar-bureaucrats share the world, so the "literate-bureaucrats" are also the upper class, and the local gentry are often an extension of the scholar-bureaucrats, so they are also counted as the upper class.Since they are at the top, they naturally think that they are born to be nobler than those at the bottom, and it is their natural logic to oppress the bottom.
The ancients often used the word "shepherd" to describe the relationship between the emperor and the people. In fact, this is very intuitive. The emperor's herdsmen—the people are nothing more than cattle and sheep, they are wealth, and they are for the emperor and his subjects to enjoy.But it's good now, we are obviously subordinates, and you are so pragmatic that you treat us like cattle and sheep?
Although Gao Pragmatic’s tax reform almost always involves bloodletting himself first and harvesting his own industry, the Jiangnan chaebols don’t think this is Gao Pragmatic being selfless.On the contrary, their mentality can be compared with a famous movie line in later generations: the money of the gentry will be returned in full, and the money of the common people will be divided into [-]%.
Of course, here they regard themselves as ordinary people, and officials of the high-level pragmatic and pragmatic school as noble gentry.
In their view, although Gao Yushi was the first to pay taxes every time, he won the emperor's trust for this. In essence, it was just an exchange of interests. How can he be regarded as selfless?After all, as long as he has the trust of the emperor, he will be more pragmatic and have more power to make more money, which is "returning as much".
But they are different. Not only did they not get more holy family members, but they also had to pay more taxes than before.
It's fine if it can't be compared to high pragmatism, who is the emperor's classmate?But other officials of the Practical School and the nobles in the capital, why can they be called "gentry"?Is it because they boarded Gao Yushi's boat early?
There is no love without reason in the world, and there is no hate without reason.Hatred often arises from the unequal distribution of benefits.
After the meeting, Shen Yiguan silently walked out of the meeting hall, Zhao Zhigao came out from behind, Shen Yiguan looked back at him, and said indifferently: "Mr. Suiyang thinks that he loves the scenery of Shenjing so much and forgets the water and soil of his hometown?"
Brother Suyang has become Duke Suyang, and the sense of alienation is beyond words.Zhao Zhigao could also hear what he meant, it was nothing more than saying that he was greedy for power, and even forgot his own origin.
Zhao Zhigao didn't want to quarrel, so he smiled shyly, and sighed, "Wandering on the road to Huaiyuan, the wanderer loves his hometown. How dare Zhigao forget his roots?"
"Really?" Shen Yiguan curled his lips and smiled: "I think it's because I'm stupid, but I didn't see it."
Zhao Zhigao hesitated to speak, and after a little silence, he said: "Do you dare to invite Brother Jiaomen to come to my room to talk about it?"
Shen Yiguan originally planned to refuse flatly, but thinking about the current situation, he finally swallowed the words when it came to his lips, and nodded silently with a cold face.
So the two elders came to Zhao Zhigao's room on duty, and waited for the Jinshi Guanzheng to serve them tea, and the two sat opposite each other.Shen Yiguan didn't open his mouth, just waiting for Zhao Zhigao's explanation.
Zhao Zhigao sighed, and said: "Brother Jiaomen, a foolish man can bend and stretch..."
"Hold on." Shen Yiguan stretched out his hand to stop him after hearing the beginning, and said indifferently: "Although Yiguan is dull, these principles don't need to be taught by Mr. Suiyang. Come for ' in return."
Zhao Zhigao was suffocated, and wanted to talk about it from another angle, so he said: "Brother Jiaomen mentioned his hometown just now, and Zhigao asked: Since Gao Rixin took charge of finance, have the folks in Zhejiang become rich or poor?"
Shen Yiguan frowned slightly, paused before saying: "There is a saying that 'Qiantang has been prosperous since ancient times', Zhejiang is rich, what has it to do with Gao Rixin?"
"Is it really worthless?" Zhao Zhigao shook his head and said, "I know that all the lords in my hometown think that the commercial tax is a bad tax, but just now Brother Jiaomen chanted Liu Sanbian's words from Song Dynasty... May I ask Song Dynasty How about the business tax?"
Shen Yiguan was stunned for a moment, then kept silent.
Uh, if you talk about the commercial tax of the Song Dynasty, it would be a bit of a shame.
Commercial tax revenue was an important financial source of the Song Dynasty. During the 300 years of the Song Dynasty, commercial tax collection increased day by day, which not only affected the development of the social economy, but also caused major changes in the country's financial structure.In this process, the Song Dynasty seriously established and perfected its own business tax system.
At the beginning of the founding of the Song Dynasty, it attached great importance to the collection of commercial taxes and formulated commercial tax regulations.Chen Fuliang once said: "When my art ancestor started his foundation, he first decided on commercial and tax regulations, and since then he has been adhering to the family law."
The "regulations" here are the regulations and regulations on taxation of commercial activities. It broke the local business collection system of the countries in the era of separatism and replaced it with national and unified business collection regulations. The regulations to a certain extent Promote the circulation of goods, limit the excessive tax collection, and protect business travel.
Of course, the specific implementation needs to be carefully analyzed, and the content of commercial and tax regulations also changes before and after.
Song Taizong Chunhua five years (994) enacted the regulations: "Where silk utensils, fragrant medicines, treasures, sheep hogs, folk pawn farms, shops, houses, horses, cows, donkeys, mules, camels, and merchants Salt counts."
It can be seen that the regulations initially only list the name of the taxable goods. In terms of specific tax rates, the tax is calculated at 2% of the price of the goods, and the residential tax is calculated at 3%, but there is no amount of tax money for various goods.
In order to promote the implementation of commercial and tax regulations, the government of the Song Dynasty also adopted the method of exposing the list and putting it on the wall and making it public. There is an analysis of the documents, promulgate the world, expose it on the board list, and put it on the wall of the official building, so as to abide by it."
This system has a certain positive effect on restricting the private increase of exorbitant taxes by local governments and protecting the interests of businessmen.
Afterwards, in the fifth year of Chongning (1106), the content of the regulations was revised, and the amount of tax money for various goods was added to avoid private tax increases. match.
In the Southern Song Dynasty, due to frequent wars and high prices, it was difficult to fix taxes.In the fifth year of Shaoxing (1135), the imperial court decreed that both Zhejiang and Jiangxi should be transferred to the transfer department of various routes. One-time revision of commercial and tax regulations, and at the same time stipulates that the tax regulations shall be adjusted every six months.
After several revisions of commercial tax regulations in the Southern Song Dynasty, in fact, the tax money continued to increase, private tax increases became more and more common, and tax items became more and more stringent, and merchants were exploited layer by layer.
I mentioned tax and residence tax just now. In fact, commercial tax in the Song Dynasty was mainly divided into these two categories.Excess tax is a tax levied on business travelers who resell goods, and the tax is levied at 2% of the price of the goods.The merchants who open shops sell goods locally, or the merchants sell goods when they arrive at the place where they live and sell. The tax in the place is 3% of the price, which is called the residence tax.The bearers of the residence tax also include handicraftsmen and merchants engaged in commodity production and some farmers who concurrently operate family handicrafts.
In addition to these two types, the Song Dynasty also had some special forms of commercial taxes, such as overturning taxes.The so-called overturning tax refers to the overturning tax. For example, the Changyin used by Lianghuai tea merchants, "Water routes are not allowed to pass through Gaoyou County, and land routes are not allowed to pass through Tianchang County."
After a change, those who wish to go to Chuzhou and Xuyi will be given ten and five hundred wen for every 23 or 26 quotations. This kind of subsidy for changing the place where the goods are sold is called "returning money".
This kind of rebate money mainly exists in tea business. The "banknote transfer corridor" in Yanyan is quite similar to this kind of rebate tax, and it is also a special form of commercial tax.
In addition to these types of tax items that were officially recognized, revised repeatedly, and exploited increasingly heavy, Song Dynasty officials also violated commercial tax regulations and created new onerous and miscellaneous tax items at will.
To give a few examples, for example, one is Li Sheng Qian, which is a tax levied on ships according to their size.Originally, there were goods in the ship, and there was an excuse to levy power to win money, but there was nothing in the ship, so the tax had to be forcibly collected.In some places, as long as the ship docks, it will charge money, which is called "cash money".
Second, the city case money, which was created during Wang Anshi's reform period, that is, after the official tax was collected, a money tax was collected from merchants, such as cheap items such as ramie and mountain bean root.The regular tax money is often almost the same as the market money, which is equivalent to double the tax. Although it has been exempted later, the market money must be collected for products above [-] cash, and it has become a custom.
The third is to fight money, that is, merchants within a road have to pay a tax every time they go through the business, and from one road to another road, they are also levied again and again.After all kinds of attacks, the government's business tax has increased, but after the goods are shipped to their destinations, only by raising the price can they make up for the shipping costs of the merchants. In the end, it is ordinary consumers who suffer the most.
The above is just a simple example, there are many others, so I won’t go into details here.In short, it can be seen from these miscellaneous taxes that although the Song Dynasty had a unified business tax code, it was an exception, and there were many phenomena of creating a new name for business taxation.
This actually shows that before the formation of a unified national market, the feudal and local characteristics of the local market always existed. sex.
Relatively speaking, the problem with Daming is that the previous commercial taxation seemed like a play.Take Zhejiang, the hometown of Zhao Zhigao and Shen Yiguan, as an example. Before the high-level pragmatic tax reform, the tea tax paid by the entire province in Zhejiang was only 27 taels of silver a year—or you should just forget about it. In such a wealthy province, one The year is less than 30 taels of silver, how can I fool the ghost?
And even after the high-practical tax reform, because he focused on collecting taxes from wealthy businessmen, and relaxed small taxes on ordinary people, the overall tax collection ratio is actually not high, at least compared to the Song Dynasty, it is still completely complete. All light corvée and thin Fu.
When Zhao Zhigao asked such a question, Shen Yiguan naturally had nothing to say.
But Shen Yiguan was obviously unwilling to be passive, so he didn't answer this question at all. Instead, he changed the topic and pointed to the core: "Mr. Suyang, Ming people don't say dark words, so I just ask: Does Mr. Suyang think that your son's future is all in the future?" In Gao Rixin's mind?"
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Thank you book friend "Cao Mianzi" for your support, thank you!
Thanks to book friends "Cao Mianzi" and "Book Friends 150712220731178" for their monthly support, thank you!
(End of this chapter)
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