Chongzhen revived the Ming Dynasty

Chapter 221 Measures to balance fiscal revenue and expenditure

On December 5, Zhu Youjian summoned Bi Ziyan, Dong Qichang, and cabinet ministers Jiuqing to the Wenhua Hall.

This change may not seem like a big deal to the cabinet bachelor and Jiu Qing. They are already used to attending regular meetings.

However, Bi Ziyan and Dong Qichang, who had just arrived in Beijing, clearly felt that this matter had changed compared to before.

The two of them clearly realized that the rumors in Beijing about Jiu Qing's improved status were not just empty talk. In the eyes of the current emperor, Grand Scholars and Jiuqing have the same status.

Dong Qichang thought this discovery was nothing. He was seventy-three years old, his energy had long been exhausted, and he had long given up hope of promotion and work. He came to the capital because the emperor had restored Yuan Keri to the throne, and he wanted to support his old friend.

Bi Ziyan felt excited, knowing that he was likely to become the Minister of the Ministry of Household Affairs and an important minister in the court in the future.

This different state of mind is also related to the emperor's attitude towards them.

Zhu Youjian treated Dong Qichang very politely. He first formally appointed him as the right minister of the Ministry of Civil Affairs, and appointed him as a member of the trial committee for crimes against the party, responsible for the trial of rebels against the party.

Because his calligraphy was good, he was appointed as a daily lecturer to teach him calligraphy.

In short, they are very courteous on the surface, but they don't have much real power, and they obviously don't take it seriously enough.

Even the special supervision of examinations and classes, Mokan, which should theoretically be the responsibility of the Minister of Civil Affairs, has not been formally appointed.

It was different for Bi Ziyan. First, he was officially appointed as the left minister of the Ministry of Household Affairs, and then he was asked to take charge of related affairs before Zhai Fengchong, the right minister of the Ministry of Revenue, Li Qiyuan, the minister of military pay, and Dong Yingju, the minister of Qian Fa, came to Beijing. —

It can be said that he is actually regarded as the Minister of the Ministry of Revenue, and the affairs of the Ministry of Revenue are completely handed over to him.

Guo Yunhou, who was acting as the Minister of Household Affairs next to him, felt a little sad when he saw this situation. How could he not want to hold on to the position of Minister of the Ministry of Revenue? But there was really nothing he could do about Ming's financial situation. He can only abdicate in favor of a worthy person and resign from the Ministry of Household Affairs.

Fortunately, the emperor understood his difficulties and did not criticize him too much. Let him serve as the chief minister of Cangchang, which is obviously still used.

Just being demoted from the position of Minister of Household Affairs to Minister of Finance, Guo Yunhou felt a little embarrassed and found it difficult to face his former subordinate officials. I wanted to propose changing departments, but I was afraid of offending the emperor——

It's a mercy to be able to continue to serve, but he still wants to be picky. What's the point?
Not knowing what Guo Yunhou was thinking, Zhu Youjian asked him to introduce the current financial situation of Ming Dynasty and asked Bi Ziyan what he could do.

Bi Ziyan knew the emperor's purpose for using him, so he kept thinking about it on the way to Beijing. After hearing Guo Yunhou's introduction, he immediately went to Chen Dao:
"I believe that the key to financial management is to balance the income and expenses."

"If the regular supply is insufficient, we will get extra stipends; if the extra stipends are insufficient, we will get donations, and we will get preferential exemptions, work and food, etc."

"If this continues for a long time, it will inevitably lead to many disadvantages."

Zhu Youqiangzhang praised, feeling that what he said came to his heart.

Isn't the most important thing about finances a balance of payments?

If the main tax revenue cannot be raised, no matter how high the additional tax is, it will be in vain. And if you raise taxes where taxes can be collected, you are killing the goose that lays eggs and consuming all the water.

The basis of financial management is to raise taxes. We cannot allow localities to arbitrarily default in arrears and fail to pay taxes to the court.

However, traditionally, tax collection was regarded as bad government and was not advocated by civil servants.

Zhang Mengnan, the Minister of Household Affairs in Nanjing during the Wanli period, once said: "I take it as my duty to urge people to do their best. If I get my duty, the people will get sick."

Jiang Yingke, a public security literati who once served as a county magistrate, also wrote an article "Ji Ke". He started by saying: "It is more difficult to make orders than to urge people to do it. The words "joke" and "fu" often hinder each other and cannot help each other."

Officials all know this, and it is common for local governments to default on tax payments. Even they will not be punished, but will have a virtuous reputation.

For example, Jiang Yingke was often "scolded by his superiors" for his inability to urge officials to do his best, but during his tenure as county magistrate, his reputation spread far and wide. Later, he was promoted to head of the Ministry of Personnel. After it was revealed that he "failed to collect taxes", he was only changed to the chief of Dali Temple. Later, he was promoted to Yuanwailang of the Ministry of Household Affairs and served as a financial management officer.

Under such a culture and system, which official would try his best to collect taxes in full?
Regardless of whether the local officials were overeating, they should try to default on the taxes paid to the court anyway - if they were active in paying taxes to the court, they might be scolded.

According to rough statistics from the Ministry of Household Affairs assigned by Zhu Youjian, the tax owed to the court by the local government is about five to six million. The imperial court's previous arrears in salary arrears from Jiubian were approximately six to seven million.

The difference between the two is about more than one million. If the local government could pay taxes in full, the imperial court would have a financial gap of more than one million yuan at most, and would not accumulate so much arrears.

So Zhu Youjian asked:

"Is there anything Bi Qing can do to collect the taxes?"

Bi Ziyan immediately said:
“The first is to check the arrears, confirm the tax arrears in various places, and let them pay them within a time limit.”

"The second is to collect grain crops, verify the farmland and official land controlled by the court, encourage local farming, and collect corresponding taxes."

"Third, we must strictly pass the examination and include tax payment in the official assessment."

“Such a three-pronged approach should allow localities to pay more taxes.”

These three measures are all traditional and effective methods, but they are too harsh on officials, and those who propose them will be scolded.

Zhu Youjian was very pleased that Bi Ziyan was able to put forward this without fear of others' words. Seeing his determination to do things bravely, he immediately supported:
"I will leave these three things to you."

"Tax arrears in various places are a legacy issue, which is closely related to Wei Ni's administration. It should be handled together with the review of the rebel party."

"If the local governance is good and enough taxes can be paid to the court, such officials should be retained in their posts even if they have been rebellious."

"If the place is not governed well and has been dependent on Wei Ni, then the punishment will be increased as appropriate, and even the family property will be fined and confiscated. Their family property must be used to make up for the arrears in taxes."

"This matter is sponsored by Bi Qing and coordinated by the Counter Case Trial Committee."

This is to force local officials to pay taxes in the name of investigating counterfeit cases——

If they do not pay the tax arrears, they will get out and may even be charged with treason and have their property confiscated.

Anyone who has ever published a book praising Wei Zhongxian will be included in the possible counter-case. Officials who default on taxes may have their property confiscated.

This measure was so cruel that not even Bi Ziyan had thought of it. However, the emperor supported him with such a policy and gave him full power. He could only acquiesce in this matter and wanted to be merciful when reviewing local officials, and could not include all officials who defaulted on taxes in the case.

Other officials in the court felt happy after seeing everyone pass the test and being extended by the emperor from the court to local areas——

They, the courtiers, finally got through, so how could the local officials let them go?

Especially the officials of the Donglin Party, after their positions in the court were determined, they could only make decisions at the local level. If the rebellious officials are not driven out, how can the Donglin Party officials recover?

Dong Qichang, who was included in the Donglin Party by the Eunuch Party and was responsible for trying the counter-cases, was extremely supportive of this.

　"Chongzhen Changbian" Xinyou in September of the first year of Chongzhen:
　　Bi Ziyan, the Minister of Household Affairs, stated four things to do in managing finances:

　　One is to check the arrears of the democratic movement, the other is to discuss the collection of grain crops, the other is to strictly control the border areas of Beijing, and the other is to eliminate the excessive establishment.

　　The four new towns of Ji, Mi, Yong and Chang had 226,254 taels and nine cents of salt and vegetable silver, which was added at the request of Wang Xiangqian, the original governor in the second year of Tianqi. The original title was issued one year later. It has not been published in the future, so it is urgent to discuss and eliminate it.

　　Purpose to follow.

　　
　
(End of this chapter)