Lin Gao Qiming

Chapter 1959 Indirect Taxes Direct Taxes and Tax Packages
But "property" is a very broad concept. As far as this time and space are concerned, everything from land, houses, antiques, valuable clothing, jewelry to slaves sold can be counted as "property".For shops, operating tools such as counters and weights - "money-making guys" are also property.

It is almost impossible for the tax system of the Senate to value these things one by one.Firstly, they lack qualified accountants, and secondly, the valuation of many items has no standard at all—for example, the paintings, calligraphy, toys, and antiques that are generally displayed in large quantities by many wealthy families...theoretically they are all valuable, but it is difficult to Use the price to measure.

This kind of random place is a great opportunity for power rent-seeking.The elders do not have three heads and six arms, so it is impossible for them to do everything by themselves.The integrity of Guihuamin cadres and the Cheka's anti-corruption capabilities cannot be trusted too much.

After careful consideration, Ai Zhixin decided to focus on real estate such as shops, mansions, forests, and farmland in terms of property valuation based on the suggestions of other financial personnel.

These real properties are not easy to hide, the market has relatively clear transaction prices for reference, and valuation data has standards to follow.In particular, the real estate registration of houses and land has a relatively complete registration in Daming. Every time the Senate accepts a city, it must re-register the real estate and issue a real estate deed, so the information on housing property rights is quite complete.As a basis for taxation is quite reasonable.

Real estate such as agricultural land, mountains and forests also has relatively clear registration information.In particular, the rural areas around Guangzhou have already started the work of "clearing the land and acres" and re-registering all kinds of rural land. After this part of the data is released, not only the collection of agricultural taxes is guaranteed, but also the calculation of real estate taxes can also be carried out.

Servants are also regarded as a kind of property, so when the property tax is levied, the value is calculated according to their deeds, and they are included in the total property calculation.

In accordance with the principle of "containing prohibition in levy", a "slave holding tax" is additionally levied, abolishing the exemption point for slave holding in the past, and collecting it on the basis of the head of the slave. At the same time, continue to implement the progressive principle, the more slaves are held, the higher the tax rate.

Current property such as goods, currency (gold and silver), etc. are difficult to value, so they can only be estimated through fixed property such as real estate for the time being. Generally, it is classified according to the occupation of the tax object. A businessman thinks that his current assets will be relatively high. The calculation is based on 50.00% of the total value of real estate, big landlords are calculated at [-]%, rich peasants, large households and small businessmen do not calculate current assets.

Real property plus estimated current property equals total assets.

The tax rate is 1% of the total assets for big businessmen with assets above a certain level, 0.5% for big landlords, and 0.2% for ordinary big households, rich peasants and small businessmen.

Small households with real estate below a certain value are only levied a symbolic poll tax.

Agricultural tax is a special tax in property tax.In terms of specific collection, the progressive system is abolished and a fixed tax rate based on the land area is adopted.Mainly in-kind tax on grain and other five-grain crops.

There is already a fairly mature mechanism for agricultural tax collection in Hainan. Ai Zhixin doesn't need to worry too much, just follow the original regulations.

The second largest tax is the circulation tax,

Roughly lijin, tariffs, admission inspection fees, consumption tax and so on.

There are two tax values: one is the basic tax rate for sales into the market similar to tariffs, which is collected by setting up cards on major traffic routes such as city gates, ferries, and bridges.

All goods to enter the market will be charged 5% first. Before entering the market, they must undergo random inspections to ensure basic safety. Products entering the market that have not passed the inspection stage of entering the market will be regarded as private goods. Once there is a hygienic quality problem, buyers and cargo owners will be severely punished.

Second, special ad valorem taxes are levied on wholesale markets for bulk commodities such as rice, salt, tea, spices, timber, wine, meat, vegetables, fishery products, etc., and are collected in major wholesale markets.

The cumulative circulation tax paid by general commodities shall not exceed 20% of the local price.All checkpoints and markets for tax collection provide relevant tax invoices as tax collection certificates to avoid double taxation.For people's livelihood shops that are scarce in market supply, tax exemption and low tax rates are implemented.

The third largest tax is stamp duty.Stamp duty is actually a direct tax.However, the pain of tax burden is relatively small. The problem is that the amount of taxation cannot be too high.Ai Zhixin intends to collect license stamp duty. Each store has a sales license to pay stamp duty every year. The money paid for the relevant license can be used to operate related products and accept supervision at the same time.This tax is temporarily collected by the trade associations. After collection, the finance and taxation department will return part of the tax as the expenses of the trade associations and be responsible for supervision at the same time.

Issuing various business permits, licenses, land deeds, house deeds, contracts... all require a one-time or annual payment of stamp duty to strengthen the concept of contract law.

Ai Zhixin's plan focuses on circulation tax. Circulation tax is an indirect tax with low tax collection cost, low tax pain, and low requirements for collection personnel, which is in line with the existing technical and manpower conditions of the Senate.The collection of direct taxes is complicated, the cost of taxation is high, the tax burden is high, and there is the possibility of intensifying social conflicts. However, it has the social benefit of adjusting the rich and the poor, so it is still necessary to levy part of it.

The overall tax policy is: currency system reform first, taxation second.Taxation is used to promote the reform of the currency system, and at the same time force the original old industrial and commercial enterprises and large households to introduce a modern accounting system and improve their accounts.

Legal currency and some real objects (agricultural tax) are collected during the collection, and scrap silver, copper coins and other store objects are not collected.

In terms of property tax collection, leniency should be levied first, and then if the other party applies for reconsideration, the over-levied tax can be refunded.When refunding taxes, as long as the other party provides relevant accounting information: such as property, land deeds, and account books to prove overcharged, even if the other party conceals something, the overcharged amount can be refunded, so as to encourage businessmen and large households to transfer their property and sales income etc. Accounting information is declared during the tax refund reconsideration process.

The tax rebate is to give a certain interest, and the tax rebate is paid in legal currency, and the specific implementation is mainly to pay the circulation certificate.Ensure that the currency system of the new legal currency: silver dollar and circulation certificate is stable and easy to use.The legal currency actually includes seigniorage, which is much higher than the general tax revenue.

In order to cultivate the thinking of tax obligations, the above adults, regardless of gender, are required to pay poll tax.The tax amount of head tax is very low. Taxpayers purchase tax stamps and paste them on the back of their documents. Without tax stamps when checking documents, it is tax evasion.

Ai Zhixin knows that his simplified and simplified tax system still has big problems, especially in the specific implementation, there are still many details to be standardized.He thought for a while, and decided to discuss this matter at the elder meeting in Guangzhou—after all, in practice, it is better to brainstorm than to work behind closed doors.

He is very clear that what he is going to do is "shocking the world" in the old time and space, especially the big households in Guangzhou. One can imagine their faces after learning about the tax plan. They really have to "eat their flesh and sleep their skins "Are.Even those shopkeepers of small shops who have been exempted from extortion because of "changing the world" will probably cry when they see these tax entries and say that they will not be able to live on.

After a few months of implementation, it is inevitable that some merchants in Guangzhou will hang themselves and throw themselves into the water because of tax issues-this is an inevitable thing.When the government of the Republic of China introduced the slaughter tax, there were riots against the slaughter tax everywhere.Many places did not implement it in the end.The introduction of slaughter tax after the founding of New China also met with great resistance.

Once the new tax system is fully rolled out, the social contradictions in Guangzhou will inevitably intensify, and the harmonious atmosphere that the Senate and the citizens of Guangzhou have generally enjoyed since entering the city will probably no longer exist.

However, at present, whether it is the central government or the local government, money is being spent like water.Not long ago, Mayor Liu "ransacked property" due to the crackdown on tooth shops and witchcraft cases. Although the subsequent plague caused a lot of financial losses, there are still some balances, so Ai Zhixin still has money. There is a period of buffer time to gradually implement and rectify taxes.Since the Guangzhou cow has fallen into the hands of the Senate, there is no reason why it should not be milked properly.According to the estimates of the princes of Wudaokou, the tax payment potential of Guangzhou is very large.

However, what makes Ai Zhixin more difficult is the place outside Guangzhou.Because in addition to being the Director of the Finance and Taxation Bureau of Guangzhou, he is also the Finance and Taxation Commissioner of the Guangdong Region.

As the second largest tax source of Ming Dynasty, Guangdong has no reason not to provide more tax revenue under the rule of the Senate.However, Guangzhou and even the Pearl River Delta are easy to say. After all, it is the place with the highest concentration of veterans and naturalized civilian cadres. Although the level of governance is not as good as that of Hainan, Taiwan and Jeju, it is still much better than that of Ming Dynasty.

But as soon as it left the Pearl River Delta, the ruling efficiency of the Senate was extremely reduced.Ai Zhixin's tax system can barely be implemented in the county. The agricultural tax can rely on the past system of collecting grain and taxes. As for other taxes, there is probably no possibility of collecting them.

Ai Zhixin thought about it again and again, and thought of implementing the tax package system in these new ruling areas with weak ruling foundations.

The so-called tax package system means that the state contracts the government's taxation activities to the highest bidder, who only needs to pay the state a certain amount of rent in advance to retain other tax revenues.The tax system has a long history. Before the 19th century, the tax system was the most important tax collection mechanism used by many countries.Under this system, the tax package actually allows the country to obtain higher tax revenue with lower administrative costs.

However, Ai Zhixin himself felt that this proposal was a bit risky.For in the Senate the tax-subsidy was an evil institution, because it allowed the fate of the taxpayer to be manipulated in the hands of insatiable tax-subtractors.Moreover, there are countless examples of tax contractors' insatiable greed and wanton exploitation that have caused bad effects in history.In almost all history books, the tax system is an object of criticism.

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Next update: Volume 64 - Guangdong and Guangxi Raiders Chapter [-]

(End of this chapter)