Chapter 292: The Ambitious Emperor Dezong of Tang
【Tang Dezong Li Shi】

……

On the canopy.

A baby grows up in a prosperous world.

The grown-up boy is running around in the troubled times again.

The succeeding emperor sat down and wanted to rule the world.

……

【Born on April 742, AD, in the inner palace of Chang'an.】

[At that time, the Tang Dynasty was at its peak, and the young Li Shi, as a prince of the empire, enjoyed the prosperity of the prosperous times.]

[But everything has its limits. After experiencing extreme luxury, the Tang Dynasty encountered an unprecedented disaster, the An-Shi Rebellion.]

[That year, Li Shicai was only fourteen years old.]

[On May 779, AD, Crown Prince Li Shi ascended the throne as Emperor Dezong, at the age of .]

[After the An-Shi Rebellion, the country was devastated, only one in ten people survived, and collecting taxes was even more difficult. The court often spent more than it earned.]

【Tang Dezong knew that "the lifeblood of a country lies in the economy" and if he wanted to restore the prosperity of the Tang Dynasty, the first thing he had to do was to restore the economic foundation.】

【So after he ascended the throne, he began to reform economic policies. 】

……

Datang.

As soon as he opened his eyes and saw the cause and effect on the sky, Li Shimin felt unlucky!
"Su! Dai! De!"

"It's been three generations! Li Longji's ass hasn't been cleaned up yet!"

Li Shimin really wanted to stab him to death with a knife!
After experiencing such a prosperous era, who wouldn’t have some obsession in their heart?

I’m afraid he’ll make a mistake in a hurry!
……

Tang Dezong Period
Li Shi looked at the sky, his mind in turmoil.

"A feudal town..."

……

[The first step was to reduce the expenses of the imperial palace, release more than 100 palace maids, and lay off 300 people including opera performers and actors. The remaining people were also transferred to the Ministry of Rites, which was in charge of rituals and music.]

【Officials are prohibited from engaging in business, and those who engage in corruption are severely punished. 】

[An order was issued to stop paying annual tribute to the court during the winter solstice, Dragon Boat Festival and other festivals as well as the emperor’s birthday.]

[All the tributes that have been paid will be sent to the Ministry of Revenue to be used to offset the local taxes.]

……

Great Sui.

The drowsy Yang Jian perked up.

Could it be a last gasp?

This kid has a way!

First, we fulfilled the promises we made.

The second is to use them to offset the taxes of the people, which not only saves face for local officials but also reduces the burden on local people.

This trip not only saved money but also earned a good reputation.

After gaining a good reputation, we can then slowly take over the vassal states.

There is hope for the revival of the Tang Dynasty!
Yang Jian was a little excited, but then he was stunned.

That's not right, why am I so excited?
unlucky!

……

[Even though Emperor Dezong of Tang practiced strict economy, the finances of the royal family and the court were still stretched to the limit.]

……

Tang Dynasty - Daizong Period
Li Yu sighed deeply.

In the 13th year of Tianbao, the Tang Dynasty had a registered population of over 9 million and a population of over 52.8 million.

In the second year of Guangde, the Ministry of Households reported that the total number of households in the country was only 2.9 million, and the total population was only 16.9 million.

When the Tang Dynasty was at its peak, the population was more than 52 million, but now only one-third of that remains!

Moreover, the taxes that these remaining population can provide are no longer what they used to be!
The Tang Dynasty's financial system was based on the "rent and labor system".

Local prefectures and counties collected land rent based on local land registers and levied labor and military service according to household registration.

But after the An-Shi Rebellion, the land registers and household registrations of the entire Tang Dynasty were in chaos!
Because of the war, a large number of people were displaced.

Because of the imperial court's taxation, another large number of people fled their hometowns!

A large number of refugees scattered across the country became "clients" from whom it was impossible to collect rent, taxes, and labor. The Hebei vassal state did not even pay taxes to the central government.

The number of households that the imperial court could collect taxes from was even pitifully small...

This does not include maintaining a large number of central troops...

Li Yu didn't want to think about it, but he couldn't help but cover his chest when he thought about it.

"hiss!"

The wound on his arm pulled at the pain and he gasped.

In this situation, whoever can make the Tang Dynasty rich again will be the Tang Dynasty’s life-saving...straw!
……

[Taxes are heavy and the treasury is empty. ]

【In order to solve this problem, Emperor Dezong of Tang appointed Cui Youfu and Yang Yan as prime ministers, reformed the taxation system, abolished the rent and tax system based on population, and changed it to the "two-tax system". 】

【The Two Tax Law changed all the original miscellaneous taxes into two types: land tax and household tax.】

【When farmers harvest, they send tax collectors to the countryside. Regardless of whether they are local households or clients who migrated to the area due to war, they are all taxed according to the land area and household registration. 】【With the guiding principle of "households without natives and guests are recorded according to current residence; people without adults are recorded according to their wealth." Regardless of whether they are native households or foreign guest households, they are all included in the household registration of the prefecture or county where they currently live. 】

【Taxation is no longer based on population, but on land and property. 】

【The specific contents are six items.】

[1. The total tax amount is determined by the court and then distributed to various places for taxation.]

【Second, the tax is levied on everyone, regardless of whether they are close or not, and the tax rate is set based on their own financial resources.】

【3. Set time limits for tax collection and tax payment in summer and autumn.】

【Fourth, abolish the previous rent, labor service and all miscellaneous taxes.】

[779. The land tax is levied based on the average of the th year of the Dali period ( AD), when the new emperor ascended the throne.]

【Sixth, merchants will be taxed at one-thirtieth of the rate based on the tax rate at their place of residence.】

……

The period of Emperor Wu of the Han Dynasty
Liu Che knocked on the table and pondered.

At first glance, this tax law looks good.

The equal-field system and the rent-and-labor system were implemented during the Tang Dynasty.

However, as the population grew, the land allocated to the people became less and less, but the tax standards did not decrease.

Coupled with the fact that the Anshi Rebellion led to a sharp decline in population, the birth of national finances was inevitable.

It seems that the Two Tax Law can indeed save the national finances.

But it’s of no help to the people!

Using the amount of land and property as the main criterion for taxation did indeed expand the scope of taxation and to some extent changed the situation in which taxes and labor were concentrated on the poor.

However, in this way, there will no longer be any restrictions on the powerful people's annexation of land.

It won't take much time, just one generation, and we will see a scene where the rich own tens of thousands of acres of land, while the poor have no place to live.

"A busybody!"

……

Datang.

Li Shimin rubbed his forehead and his eyes were red.

Fang Xuanling and others also saw the danger of this decree at a glance!

The Two Tax Law seemed to be a benevolent policy introduced by the imperial court to sympathize with the people and reduce their burden.

But to put it bluntly, it means allowing the imperial court and local governments to legally oppress the people!
Various apportionment taxes such as emergency taxes, military supplies, valuation taxes, proclamations and tributes were all included in the Two Tax System and levied together.

There are fewer items, but the total amount has not decreased, and miscellaneous taxes have been formalized!

The tax items of the rent, labor and tax system are clearly defined, and the two tax systems are merged into one.

The former is a system of granting land and collecting rent, while the latter is a system of only collecting rent without granting land.

As a result, wealthy families will desperately buy land! Land annexation will become more rampant!

Moreover, the produce from the land has a fixed amount.

After three years of farming, there must be one year of savings to deal with emergencies.

Now that the tax amount has been set based on the output, can we arbitrarily increase the tax without considering the harvest?
Won’t rent and taxes become increasingly heavier in the future?
"...drinking poison to quench thirst..."

Li Shimin closed his eyes and muttered to himself.

……

[The implementation of the Two Tax Law solved the financial problems of the Tang Dynasty and also brought great honor to Prime Minister Yang Yan.]

[But unfortunately, Yang Yan has the talent of a prime minister but not the ability to be one.]

[He deeply hated Liu Yan, who was also famous for his financial affairs.]

[So they fabricated charges and falsely accused Liu Yan of treason. Emperor Dezong of Tang listened to one of his words, which eventually led to his death.]

【Liu Yan died unjustly, shocking the court and the public. Many ministers stepped forward to appeal for Liu Yan. Zibo-Qingdao Jiedushi Li Zhengji even wrote a series of letters to the emperor, asking why Liu Yan was executed.】

[Yang Yan felt guilty and sent people to spread rumors that Liu Yan was killed by Emperor Dezong and had nothing to do with him.]

[After hearing this, Emperor Dezong of Tang was very angry and appointed Lu Qi as prime minister to suppress Yang Yan.]

【Lu Qi quickly fabricated evidence to frame Yang Yan, and Emperor Dezong of Tang took the opportunity to demote Yang Yan to the position of Sima of Yazhou. 】

[Before Yang Yan arrived, Emperor Dezong of Tang sent someone to kill him on the road.]

……

Big man.

Liu Bang drank a sip of wine silently and sighed softly:
“It’s really messy…”

"He killed two ministers only two years after taking the throne."

"And both of these ministers are talented."

"As an emperor who rules the world, he killed ministers indiscriminately when he wanted to show his ambitions..."

"There is already a lack of trust between the monarch and his subjects, and listening to unjust killings is even more alienating."

"It's a pity for Liu Yan, this minister, to be unable to take on the responsibility of the great affairs of the world."

……

 Try to tell the story of the Tang Dynasty in three or four chapters per emperor.

  Every time I finish writing a major plot, my mind feels empty.

  No inspiration at all.

  
 
(End of this chapter)

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