Do you know the long song of laughter?

Chapter 319
"Dividing a small family into an acre." Li An said word by word.

The taxation system implemented during the Qing Dynasty.

There were many exorbitant taxes and miscellaneous taxes in ancient times, the most famous of which was the Ding tax, also commonly known as the head tax.

This is actually very unfair to ordinary people. Many people do not even have land and still have to pay a small tax every year.

Before the Qing Dynasty implemented the practice of spreading people into acres, the Ming Dynasty implemented a whip method, which can be regarded as the predecessor of spreading people into acres.

A whip method converted all exorbitant taxes and miscellaneous taxes into land taxes except Ding tax.

When dividing a ding into an acre, the ding tax is also included.

To put it simply, all the taxes that people need to pay are converted into land taxes.

In this way, those with more fields will pay more taxes, those with less fields will pay less taxes, and those with no fields will not need to pay taxes.

Once it can be implemented, the land will be as useless to the landlords and gentry, and it will be a pity to abandon it if it is tasteless.

Landlords and gentry owned a large amount of land, but they could not cultivate it themselves, so they had to rent it to the people.

However, the harvest from the fields was so large that the people were already being exploited miserably by them. If they passed the taxes on to the tenants, the tenants would simply not be able to afford it. As a result, there would be no one to farm the land for the landlords and gentry.

After all, people became tenant farmers in order to survive.

As a result, working as a tenant to the landlords and gentry was still not enough, so the people naturally stopped working.

For the landowners and gentry, if the fields are left vacant, they will still have to pay taxes.

Even the hidden field phenomenon can be solved.

Landlords and gentry hid their fields to avoid taxes.

However, when all taxes are converted into field taxes, the amount of tax required for each mu of land is calculated based on the total number of local residents divided by the number of registered field acres.

In other words, after they hid their fields, the apparent tax per acre of land became higher.

Those who have little hidden land, or even those who have no hidden land, will definitely not be happy. At that time, they may take the initiative to expose those landlords and gentry who hide their land.

Of course, this is only ideal.

However, in fact, whether it is the Ming Dynasty's whip method or the Qing Dynasty's method of sharing every land, although the policy is very good.

But in the middle and late stages, land annexation was still very serious.

The original intention of apportioning taxes per acre is to bring the national tax burden to a fair and reasonable level, making the tax burden proportional to the taxpayer's property, thereby ensuring tax fairness and efficiency.

However, the problem of even distribution of taxes was not dealt with from the beginning. Therefore, after its implementation, the problem of uneven taxes and servitude appeared to a certain extent, which led to new unfairness.

And there are loopholes in any policy that can be exploited, but for the current Song Dynasty, the advantages outweigh the disadvantages.

When Li An explained in detail the Tan Ding Ru Mu that incorporated a whip technique, Wang Anshi and others looked at Li An in shock.

After a long time, Wang Anshi came back to his senses and exclaimed: "Zi Qian is a great talent, I am not as good as him!"

"Brother Jiefu is serious. Any policy has advantages and disadvantages. Although it is good to divide the land into small households, there are still disadvantages. I just have a preliminary idea. How to improve and avoid these disadvantages, it depends on brother Jiefu. . And although this method is good, it needs official support to promote it. Now is not the time, Jie Fu can wait for the opportunity while perfecting this method," Li An said, looking away from Zhao Ceying.

Judging from what Zhao Ceying just said, he also supports reform.

In history, it was Zhao Ceying who supported Wang Anshi's reforms.

Now that the two have a teacher-student relationship, if it remains the same as before, Zhao Zongquan will finally sit on the throne, and the best time for reform will be after Zhao Ceying ascends the throne.

Li An came to Yuzhou this time just because he didn't want Wang Anshi to lose confidence. Secondly, he also wanted to increase Wang Anshi's trust in him by giving Wang Anshi advice.

In the future, when Wang Anshi is stubborn, if I can persuade him to avoid the problems that arise during the reform, maybe the reform will really succeed.

When Wang Anshi heard this, he quickly shook his head and said, "No, you came up with this method. How can I perfect it?"

In Wang Anshi's view, once the idea of ​​​​dividing children into farmers can be implemented, Li An will definitely be able to leave his name in history. However, Li An gave him this method to perfect, which is equivalent to giving him a part of this reputation.

With Wang Anshi's temperament, he was definitely unwilling to accept it.

"Brother Jiefu, don't refuse. I'm good at talking on paper. If you really want me to come up with a detailed charter, I really don't have the ability." Li An said with a bitter smile.

He still has this bit of self-awareness.

He only knew a rough outline of the so-called one-step whipping method, dividing a small family into an entire family.

He didn't understand how to implement it specifically.

Wang Anshi was a little hesitant when he heard this. He could see that Li An was indeed sincere.

Moreover, Ang Lee is young after all. It may seem simple to split a family into a family, but it involves many aspects.

However, he couldn't accept being allowed to take advantage of Li An.

After thinking for a long time, Wang Anshi said: "I can try to perfect this method. After it is perfected, I will give it to you for review, and you will report it to the officials in the future."

"Okay, okay, just do as Brother Jiefu said." Li An didn't refuse.

None of this is important, after all, it has to wait until Zhao Ceying takes over before it can be implemented.

Now that Zhao Ceying is here, his credit cannot escape.

As for Zhao Zongquan, Li An never thought about it.

In the play, Zhao Zongquan's first reaction after receiving the blood edict was not to use the blood edict to mobilize troops to quell the rebellion, but to prepare to return to Yuzhou, which shows how timid he is.

In fact, it is normal for Zhao Zongquan to think this way.

After all, the official family was already under control at that time, and he was just a regiment training envoy, and he was still in the lineage of Taizu.

Let's not talk about dispatching troops to the western suburbs camp. Will the generals in the western suburbs camp listen to him?

Even if the rebellion is successfully suppressed, the officials may not really give him the throne.

But that was the throne, and it was all in front of him. He didn't dare to take a chance, which shows how cowardly he is.

Moreover, Zhao Zongquan was not the son of an official family after all, and his foundation was shallow.

What he needs to do after taking the throne is to consolidate his power, and it is impossible to implement reforms.

Although Ang Lee's arrival did not solve Wang Anshi's immediate dilemma, Wang Anshi also knew that this was not an opportunity for reform.

At noon, Wang Anshi entertained Li An and Gu Tingye at the best restaurant in Yuzhou.

During the dinner, Zhao Ceying and Gu Tingye chatted happily.

Wang Anshi kept asking Li An about the details of sharing the property.

Li An could only tell Wang Anshi what he knew, and at the same time reminded him of the shortcomings, and asked him to find ways to avoid these shortcomings when he improved.

Just when several people were about to eat, there was a sudden knock on the door.

Wang Anshi's entourage went to open the door, and a group of people came in.

The leader was an old man in his fifties. He said with a smile: "I heard that Wang Tongpan was dining here again, so I thought of coming over to say hello. I didn't expect that there are still guests here. I apologize for disturbing you."

When Wang Anshi heard this, he stood up and bowed, and said calmly: "Master Zhizhou said something serious."

Yu Xianwen looked at Gu Tingye and Li An, smiled and said, "Who are these two?"

Wang Anshi said calmly: "This is a student of Xiaguan's old friend in Bianjing. When he passed by Yuzhou during his study tour, Xiaguan entertained him."

(End of this chapter)