Late Tang

Even a professional person would be able to understand everything about the tax system, and Li Jing didn't expect to make it clear to the county magistrates in one or two sentences.Especially the chief officials of these prefectures and counties today, in fact, most of the specific general affairs will not be handled in person, but the officials are the real clerks.

However, Li Jing has already made up his mind about the reform of the new tax law. The town of [***] is getting bigger and bigger, and the population is increasing. The sooner the new tax law is implemented, the better.

Li Jing's new tax law is also simple, which is to replace the current two-tax law by directly adopting Zhang Juzheng's one-whip law of the Ming Dynasty and the Qing Dynasty's smuggling into the mu.

To put it bluntly, the key to the two-tax law lies in the preservation of the household tax and the land tax. The household tax is levied on the basis of ninth-class households, while the land tax is levied on the basis of acres of land.What Li Jing has to do now is to first abolish this household tax that contains the nature of poll tax.

At the same time, the most important one is to unify taxation and labor, limit harassment, and promote taxation to stabilize.Now the Datang system is to separate tax and service.Taxes are paid on the basis of farmland, and servitude is collected from households. In addition to taxes and servitude, there are also various extras such as square objects and earth tribute.

Li Jing's plan is to directly follow a whipping method of the Ming Dynasty, simplify it all into one, attribute all kinds of servants to the fields, and collect them by mu.The original servants and Yao servants were all changed into hired servants, and the government hired people to serve them on their behalf.In this way, the common people can pay small labor money to avoid the hardship of hard labor.Although the power of acting as a substitute serves, it is paid for.Moreover, after the unification of taxation and service, it is difficult for officials at all levels to set up names. Therefore, all the disadvantages will be cleared up, taxation will become more stable, and farmers will be able to enjoy a little peace.

At the same time, the government will fully clear the land and expand the scope of collection to make the tax burden relatively even and prevent landlords from concealing their land to evade taxes.

At the same time, the collection of banknotes based on mu will be implemented, and the government will close the official solution, which will make the collection method more complete.In the past, the imperial court used to collect taxes. Although the two taxes were calculated in currency, the payment was still in kind.In such a process, it often happens that money is more important than goods, and the common people suffer greatly.Li Jing's plan is that after the new law, not only all the servants will be changed to money servants, but also all land taxes will be changed.At the same time, the levy of taxes and duties was no longer handled by the head of the village, the head of the security, etc., but was directly collected by the local officials and released into the inventory.From then on, the tax is not charged in kind, saving the cost of transportation and storage.It can avoid the disadvantage of erosion and distribution if the chief of the village and the chief of the insurance company do not pay the collection and settlement on behalf of the chief.

Li Jing patiently explained the new tax system to the officials, his mouth was a little dry, but at a glance, few could understand.

"Li Pingzhou, what do you think about this?" Seeing that no one made a sound, Li Jing took the initiative to name Li Zhen, Sima of the Jiedu Marching Army and Governor of Pingzhou.

Li Zhen's qualifications are not the oldest, but he has always won the trust of Li Jing. He is the second official in the town besides Li Jing to serve as the governor.Li Jing called his name to let him break the current silence.

Li Zhen got up, cleared his voice, and said slowly: "I have listened to the explanation of the county king for a long time, and I have some outlines for this new tax law. Some people think it is feasible to measure the land. Except for some land in Lai Erzhou and Ziqing fifteen counties, most of the land in Zhuzhou counties is the land that was distributed to the common people by the county king. It is not difficult to measure the land of ten states."

"It's just that the household tax is abolished, and all other additional assignments are simplified into one, and they are attributed to the fields, and the guards are also assigned to the fields, and the tax is calculated on the basis of mu. I am afraid that this article will touch many big and powerful landlords."

Li Zhen's vision was very accurate, and Li Jing immediately saw the real intention of this new tax law after talking about it.That is, the main body of tax payment in the previous tax system was a large number of people, but now, the main body of tax payment will be those landlords and powerful people who own a large amount of land.In this way, the interests of many people will be touched.Even though most of the land under the town [***] is newly occupied, there are quite a few landlords in the original Denglaipingjin states.There are even many children of rich families who hold important positions in the town.

Li Jing understands Li Zhen's words to persuade him to be cautious, but he feels that right now is a good opportunity. If he waits a few more years, maybe the newly conquered states will already have a large number of major families, and then it will not be as good as it is now. implemented.

Smiling, Li Jing looked down at Han Anguo and Xiao Dingbang, the two governors who were born in big lords, "Han Shijun and Xiao Shijun, I believe they will not oppose my new tax law, although it is said that the land needs to pay more taxes. But your caravans, shops and workshops can earn more money than the land. And our new tax is very favorable for business taxes. I believe that your eyes will not be like those old people who only stare at the three acres of land. Let’s divide the land. Look at our town [***], it’s so prosperous, if we only rely on the output of those few acres of land, how can we have what it is today?”

If Xiao Dingbang and Han Anguo could choose, they would naturally not be willing to support this new tax law, but they had to admit that Li Jing was right. ] is not the most occupied land.Moreover, what Li Jing said was quite right, the profits they made from the caravan shops and workshops in the town [***] were simply incomparable in the land.Moreover, they have just taken the position of governor, no matter what they say now, they will never sing against Li Jing.

Both of them stood firmly on Li Jing's side and took the lead in supporting the new tax law.

On the contrary, Gai Yu was a little worried about Li Jing's plan to collect banknotes instead of real objects and money.Although the town [***] banknotes have been issued for three years, and there has never been anything wrong.But after all, this is just a piece of paper, which can be printed in large quantities if necessary.He felt a little uneasy about the tax collection.

Li Jing's plan to collect banknotes was also the result of long-term consideration. The Tang Dynasty imposed two taxes on money, but the result was that money was more important than goods, and the Tang Dynasty itself was short of money. Li Jing printed banknotes in the first place to deal with the money shortage.It even stipulated that money was not allowed to leave the country, and gold and silver coins were printed to solve the problem of money shortage.In the Ming Dynasty, the collection of silver was implemented.However, Tang's silver was not mined much and could not be used in large quantities.Moreover, after the Ming Dynasty expropriated silver, another problem arose, that is, the problem of fire consumption.Li Jing's direct collection of banknotes can solve both the money shortage and the fire consumption. The only trouble is that banknotes are a double-edged sword, and they must be used very carefully.

However, Li Jing himself is confident that he will not print money indiscriminately. Maybe his descendants may have such problems in the future, but let's get over the current hurdle.

Seeing that everyone was a little accustomed to accepting this whipping method, Li Jing nodded slightly, and immediately threw out a further step of the system of sharing the penny into the mu.

A whip is not the tax system that Li Jing really wants to use, it is the tax system that is divided into the mu.

Allocating Ding to Mu is to combine the Ding tax with the land tax, and collect taxes according to the acre of land, completely ending the double taxation standard per person and acre of land, and unifying taxation and service.

On the basis of the "one-whip method", "Tan Ding Renmu" promoted the complete integration of land tax and labor service. Since then, Ding Yao and land tax have been combined into one. There is no corvee.

In particular, the "Shading per mu" will make urban industrial and commercial people exempt from small silver, which is conducive to the development of industry and commerce.

Moreover, the new tax system will give up direct control over farmers, especially landless farmers. Farmers will gain a certain degree of personal freedom, and will no longer be subject to strict household registration restrictions when migrating or changing industries.

Li Jing waved his arms and said in a loud voice with some excitement: "Taxes are collected according to the single standard of land, that is, the basis for tax collection is the land occupation and the amount of possession. "More land means more land, and less land means land "Less", so that the tax burden of our town can be distributed reasonably and evenly, so that the property of taxpayers is proportional to their tax burden, so as to ensure the normal taxation of the town and maintain the normal operation of the town."

From the very beginning, it was Li Jing's plan to use it to ease land annexation, prevent landlords from evading taxes, reduce the burden on ordinary people, prevent fleeing and reclusive households, and increase the income of feudal towns.

It would definitely be difficult to implement the system of tax per mu to the court, because this system is of great benefit to the court and ordinary people, but for the rich landlords and rich households, it is a very important thing that touches their interests. Big bad plan.

But for Li Jing, he doesn't have to worry too much about the resistance from these aspects, because the land under his rule is almost a separatist land, and only a small part of the land is now occupied by wealthy households.A large amount of land is actually newly distributed to the immigrant military households, and they will never object to this beneficial plan.

The meeting on the new tax system lasted for five consecutive days, and after five days, the meeting passed Li Jing's new tax law on the tax rate per mu.At the same time, a special industrial and commercial tax law was passed, setting standards for tariffs, commercial taxes, etc., commercial tax thirty tax one.

After the new tax was set, Li Jing invited the governors, county magistrates and military officers who participated in the meeting, as well as the consultants, consultants, and professors who attended the meeting, to write articles for newspapers, magazines, and weekly magazines, asking them to praise the new tax law. .At the same time, Li Jing also sent people from the Propaganda Department to organize storytellers, singers and others to publicize the specific situation of the new tax law.

On the first day of June, the ten prefectures and fifteen counties under Li Jing's rule began to collect summer tax. According to the calculation of the field mu and Ding Yin approved by the Taxation Bureau under the town [***], the land of ten prefectures and 55 counties was measured, and the land was about 1000 million mu.The rated tax is 21 Wen per mu, which is equivalent to [-] Wen for one stone per mu, and [-] liters and [-] for each mu of tax. According to the market price, [-] Wen for more than four catties of rice, plus [-] Wen for miscellaneous items.The thirty Wen money already includes Ding Qian and Fu Qian, and the household tax is exempted at the same time.Taxes are divided into two seasons, summer and autumn.

This tax is not high, the tax for the entire ten states is only 30 guan, for these people, it is collected according to the land, more land is more tax, less land is less tax.What's more important is that the Yao servants who used to scare the people the most are gone.

The General Administration of Taxation sent tax collectors to the countryside of each state and county to collect taxes together with county magistrates, government officials, etc.The common people no longer need to pay food, and they don't need to exchange food into banknotes anymore, worrying that merchants will deliberately lower the price.The State Administration of Taxation only accepts banknotes, and it has been determined in advance that [-] cents per mu will be paid according to the land you own.

The summer tax has been received until the end of August. Before that, people can send their grain to the grain management offices and grain stations in various counties for sale.Before the summer harvest, the government has uniformly set the purchase price of all kinds of grains this summer, unified purchases, and paid banknotes.

According to the land owned by each farmer, the government will issue a request for grain purchases. The grain purchases that each household needs to hand in are generally two-thirds of the remaining rations after leaving enough rations, and the remaining one-third can be kept by themselves. , can also continue to sell to the grain management office, let them do as they please.

According to these new regulations, the Propaganda Department will organize people to go to the countryside every day to publicize. As soon as the summer harvest is over, the people in all states and counties have already learned about the collection of taxes and grains! (To be continued.)