Shuhan

Chapter 68 Tax System
"There is no wine in the army, so we can only use tea instead of wine."

Liu Chan sat on the main seat, and Princess Zhu Rong sat on the lower head.

"Alcohol can intoxicate people. If there is more alcohol in the army, I am afraid that the generals and soldiers will not be so diligent in training."

Princess Zhu Rong held the wine and took a small sip.

"Actually, letting the princess come over today is not just a matter of selecting elite soldiers."

"Oh?"

Princess Zhu Rong put down the teacup in her hand, her beautiful face showed a look of searching.

"Then I don't know what else is going on with Mr. Lang? You and I are one, so you might as well just say it."

Liu Chan stared at Princess Zhu Rong's eyes, and said with a slightly more serious tone, "It will be quite difficult if this matter is to be carried out, and there will be resistance, bloodshed, and the death of the head is inevitable."

Princess Zhu Rong's heart tightened slightly, but she still squeezed out a little smile on her face.

"If it is beneficial to the barbarians, no matter how difficult it is, I am willing to help the Lord."

Although Princess Zhu Rong turned to Liu Chan, there was a premise that the interests of the barbarians could not be harmed.

Liu Chan glanced at Princess Zhu Rong appreciatively, and said, "Princess, don't worry, this matter is of great benefit to the barbarians, but it is a catastrophe to the barbarian nobles and tribal leaders."

"Oh?"

Princess Zhu Rong frowned and asked, "Why?"

Liu Chan did not directly answer Princess Zhu Rong's question, but instead asked: "The royal city of Dali is located in the four counties of Nanzhong, how to collect taxes?"

Princess Zhu Rong thought for a while and said, "The barbarian leaders from all over the country will pay tribute regularly."

"How much is the tribute?"

"A tenth of the harvest."

"Then how do you know his harvest?"

"This"

Princess Zhu Rong frowned slightly, but continued: "This is based on the 10 people in a county a hundred years ago."

Liu Chan chuckled, and said: "A hundred years ago, there were more than 10 people in Nanzhong County, and now there are more than [-] people. Dali King City's taxes are not high enough, so naturally the army is invincible. Wang Ling, Meng Huo of Yizhou County is coveting the throne of the barbarian king."

"That's the problem with the tax system."

Taxation is an important pillar for the establishment and maintenance of ancient Chinese dynasties. Taxation is an important source of national finance and an important means of managing the economy. It is a compulsory policy measure to maintain the operation of the state machine.

If the tax system is not good, the resources of that place will not be integrated, and eventually local cancers like Souwang Gaoding and Yizhou County Menghuo will appear, endangering the rule.

"As you said, the taxation system of my Nanzhong four counties is too outdated?"

"It's not old, it's too old. It's a system that existed thousands of years ago."

Liu Chan looked at Princess Zhu Rong and said slowly: "Taxation has been started since the Xia Dynasty, but it only exists as a product of the concept similar to tax, that is, "tribute", which literally means tribute, from Bei to Wu. , Collected by levy. Tribes or common people pay tribute according to a certain percentage of the land.

In other words, the so-called taxation in the Nanzhong area of ​​the princess is nothing more than the system of the Xia Dynasty, and it is not even as good as the well fields. "

Princess Zhu Rong is sitting upright. Although she has received Han culture education, after all, the Han people who can teach her knowledge are not of high level.

The key knowledge of this era is kept secret, and this is the first time Princess Zhu Rong has heard of knowledge similar to this system.

"Also ask Lang Jun to teach me."

I love learning so much!
Liu Chan glanced at Guan Yinping, who was about to doze off, and sighed slightly in his heart.

People study and add make-up classes, and you are sleeping while studying, so it’s no wonder that your brain is so easy to use!
"The taxation system mainly includes the poll tax based on the number of persons, that is, the Ding tax; the property tax based on the household, that is, the household adjustment; the land tax based on the mu of the field, that is, the land rent; and the tax based on the adult man. Corvette and military service; Customs and city taxes and other miscellaneous taxes.”

Looking at Princess Zhu Rong who was lowering her head in deep thought and digesting knowledge, Liu Chan took a sip of tea and continued: "From the Three Emperors and Five Emperors to the present, many taxation systems have been implemented, such as the well field system, the initial tax mu, and the farmland system."

Princess Zhu Rong's eyes were full of searching, she moved the cushion slightly forward, and got closer to Liu Chan.

Guan Yinping, who was still dozing off in a daze, suddenly regained her energy for some reason. She turned around and deliberately stood between Princess Zhu Rong and Liu Chan.

Didn't I see you so active in class?
Liu Chan gave Guan Yinping an angry look.

"What is the well field system, the initial tax mu, and the farmland system?" asked Princess Zhu Rong, a studious student with a slender waist and straight waist.

"The so-called well field system is from the Western Zhou Dynasty. With roads and ditches as boundaries, the emperor of Zhou divided the land into a "well" shape. The middle is public land, and the remaining eight are private fields distributed to eight families. The middle public land is cultivated by these eight families. All the harvest belongs to the "public" and is obtained by feudal lords at all levels, such as Zhou Tianzi, princes and so on.

The initial tax per mu was implemented during the Lu Xuangong period of the Lu State in the Spring and Autumn Period. The Lu State recognized the private ownership of land, regardless of public land and private land, and all land taxes were paid according to the land.Later, Shang Yang of Qin State reformed the law, abolished the well field system, and recognized that land was privately owned and could be bought and sold.

As for the garrison system, in order to protect the northwest frontier area and reduce the inconvenience caused by long-distance transportation of grain, our dynasty uses soldiers to reclaim land for farming, which can not only guard the border, but also solve the food problem. "

Princess Zhu Rong thought for a moment, and asked, "Then in the Nanzhong area, should we implement the well field system, the initial tax mu, or the tuntian system?"

"neither!"

Liu Chan shook his head.

"neither?"

Princess Zhu Rong's lips were still unopened, and she was a little curious.

"Is there a better system in your chest than these three?"

"good."

The so-called well field system, initial tax mu, and farmland system are actually relatively backward.

For example, the tax system of the Tang Dynasty, which is the master of ancient Chinese taxation in kind, far surpasses the previous three tax systems, not to mention the two tax laws in the middle of the Tang Dynasty, Wang Anshi's square land equal tax law in the Northern Song Dynasty, Ming Dynasty Zhang Juzheng's whip method during the period, and the Yongzheng period of the Qing Dynasty.

If he could choose, Liu Chan would definitely choose the last one.

Ding Ding into the mu, officials and gentry pay food together!
The implementation of this system reduced the economic burden of landless and landless peasants and promoted population growth.

The simplification of tax rules reduces the possibility of arbitrary tax increases by the government.

The implementation of dividing the land into acres directly led to the explosive growth of China's population, breaking through the 3 million mark, and then the national population exceeded 14 million in the 4th year of Daoguang.

Although this is due to high-yield crops such as sweet potatoes and corn, the change in the tax system is undoubtedly the key!
But you have to eat food one bite at a time, and you have to walk step by step on the road. If you eat one bite and become a fat man, then it will definitely not work.

The reforms were carried out on the basis of Zhang Juzheng's one-handed whipping method, and the government and gentry paid the food to the mu, but even so, it caused a lot of waves at the beginning. As the emperor, Yongzheng almost overturned, and the literati, officials and gentry He even scolded him bloody.

If Liu Chan dares to create a stall at this time, where the officials and gentry pay the grain together, it is blunt to say that Cao Cao and Sun Quan are not needed to attack, Liu Chan himself will perform a deadly show for you.

Since it is not possible to share the income of the people into the mu, and the government and the gentry pay the grain together, which system will Liu Chan choose?
(End of this chapter)