Lin Gao Qiming

Chapter 957 Ding Yin
The Qiongshan County Grain Requisition Bureau is located in the northwest corner of the Qiongzhou government office in the county seat.This place was originally the tax department of Qiongzhou.Although Cheng Dong didn't have the ability to form a complete team of tax bureaus for each county, the structure of the tax bureau was still lacking.He has formulated the system and rules long ago.Qiongshan County is nothing more than doing the same.

The main hall of the original yamen was rebuilt into a collection hall - the newly made wooden counters have been installed, part of the tiles on the roof have been lifted, skylights have been installed, and long windows have been opened on the walls so that enough money can be obtained. of light.On the one hand, this is to have sufficient lighting and save candle oil. In addition, according to the theory of psychologist Jiang Qiuyan, light can enhance people’s sense of shame—a dark environment makes it easier for people to do bad things with peace of mind.

There are many filing cabinets and drawers installed against the wall, and several clerks are pasting stickers.Taxation is based on the administrative division "du" as the basic unit, and it is planned to use the town as the unit in the future.

Liu Xiang walked around the tax bureau and looked at a pair of big lanterns that were hanging up in front of the gate—they were old items in the yamen, but now they have been cleaned and pasted with paper: one is for Qiongshan County’s grain requisition Bureau, and the other is a huge "tax" character, which is very coercive.

A large number of blank tax certificates, account books and official documents shipped from the Lingao printing factory were stacked in boxes in the locked flower hall.Chen Ce, the veteran tax commissioner sent from Lingao, is giving a lecture to a group of newly recruited local tax collectors.The first purpose of this old man in Qiongshan was to establish the Delong Qiongshan Branch, and the second was to assist in the establishment of the Qiongshan Taxation Bureau and preside over the collection of the summer tax.

When Chen Ce returned to the office after class, Liu Xiang talked to him about his idea of ​​expropriating corvee money from big households.

"This small amount of silver is very considerable. In the past, many big gentry households did not pay or underpaid. It is absolutely unreasonable to ask the common people to bear the burden after the typhoon. So this time I plan to apportion all the small silver to them. "

Chen Ce nodded: "I agree with this too, but in what name?"

Liu Xiang was puzzled: "What name do you want? We are the government, what name do we need for the government to collect taxes?"

"You know how to put up an environmental protection banner when you raise electricity and water bills. You don't even want a name for taking money from the common people so blatantly..." Chen Ce laughed, "You still need a name. Otherwise, why would people ask you? Originally everyone had to pay, but now only big households have to pay? Isn’t this bullying?”

Liu Xiang said: "But in the past, the big gentry paid very little or didn't pay at all. What is the basis for this? Don't they bully people?"

"It's different," Chen Ce shook his head, "Your idea of ​​doing things according to the law and governing the country according to the law is not strong..." He explained that in the past, although the big gentry didn't pay or paid less, they all had a certain basis. For example, those with meritorious service could be exempted from some corvee as usual. Although some large households did not have meritorious service, they had a lot of land and a small population, so they naturally paid less corvee according to the system of the Ming Dynasty.Of course, there are many other tricks when it comes to actual implementation.

"If you want to eat big families and exempt the poor, you have to come up with a new regulation, so that people can feel that there is a law to follow, rather than just saying it casually is the law."

"So complicated?" Liu Xiang thought this guy was from the Law Club, right?Talk about governing the country according to the law.

Chen Ce smiled, and began to throw out his progressive taxation method.

The progressive system is not unfamiliar to the elders, because almost most of the elders have paid income tax, and the income tax is a progressive system. The general idea is that the more income you pay, the more you pay.

"Using the progressive tax rate system, you can justifiably put the burden on the big households and gentry—if the preferential treatment for gentry here in the past was the Ming system, then the progressive system is the system of my Senate. Make sure they don't understand."

According to Chen Ce's thinking: the current accounts of the collection of Dingyin by various counties are actually a muddled account, and there is no basis for it at all.However, the land situation in each county is quite clear after clearing Zhang Tianmu, so small silver and miscellaneous taxes can be calculated according to the amount of land.

"The clearest local data we have now is actually the number of acres of land and household registration in each county. It is the safest to collect the summer tax based on this. No one has much to say. Secondly, because next year's new tax system is preparing for a smooth transition. "Chen Ce said, "Everyone has nothing to say—after all, we are taking care of the interests of the majority of people. The common people are not fools, and they know who treats them well."

"It's reasonable and reasonable." Liu Xiang nodded again and again, "But the land is not the same fat or thin, and those with more land may not necessarily have more income..."

"Isn't the fertility and barrenness of the land specifically registered in the register?" Chen Ce has a plan in mind, "If you want to simplify it, you can calculate it according to the actual annual production."

Finally, according to Chen Ce's design, the summer tax in Qiongshan County was collected according to the number of acres of land.The first is to calculate the average yield per mu in Qiongshan County based on the Xinde Field Mu Register. All fields with a yield per mu that are 10% above or below this average yield are all counted as "standard mu", and the number of fields in the tax collection is calculated according to the "standard mu". "Standard mu" is used for calculation, and other excesses and deficiencies are calculated as standard mu according to a certain formula.

"Aren't we just going to pay for the family?" Liu Xiang suddenly asked after seeing his specific plan.

"That's right, what we did was spread out to the mu. Of course, the method is not the same as in the old time and space." Chen Ce laughed, "Look, everything we do today can be added to middle school history textbooks in the future Go. This honor doesn't need to be given to fourth master. "

The specific collection unit is based on "household" as the calculation standard.All landless households or households with an average land occupation of less than 20 standard mu are exempted from taxation of small silver. Those who exceed 20 standard mu are further divided into 13 grades. The more standard mu they occupy, the higher the proportion of payment.

Chen Ce also formulated a series of preferential policies.As a rule, those who have served in the military, held public office, and died of disability due to duty are exempted from collection as usual.In addition, there are certain discounts for those who join the service of Tiandihui and those who send their children to study in Lingao.

"If you want, you can even give some relief to the gentry and scholars of Ming Dynasty..."

"What the fourth master didn't do back then, we won't do it." Liu Xiang shook his head again and again, "We originally wanted to get money from them, so what's the fun after reducing it."

"You, go and calculate it right away. According to this tax rate table, what is the average burden of each household and what is the total amount of taxation." Chen Ce told a clerk brought by his subordinates, "Tell them, don't need to be very detailed, first give a rough estimate. Get the numbers out."

The clerk went immediately.A few minutes later, the abacus in the second hall began to crackle, densely like rain.There are more than a dozen abacus experts gathered in the second hall—the abacus team members from the calculation department of the Finance Director Department brought by Chen Ce from Lingao, all of them are second-level household book offices and small officials in prefectures and counties.Although these people are full of bad habits and have a lot of crooked skills, they are very good at planning.Cheng Dong gathered all these people into an abacus team, which was responsible for planning the projects issued by the Chief Financial Officer Department.At the beginning, they were a little dishonest. Some people secretly sold data, and some people pretended to be arrogant outside. Finally, after one was hanged and several were sent to mines in Nanbao and Sanya for unlimited labor reform, the abacus team was not only specific in business, but also in politics. become "reliable".

As for other miscellaneous taxes, Chen Ce thinks it can be delayed.The fishery tax is being collected every day, and it is not appropriate for the county to collect it repeatedly. Salt is already a monopoly, so there is no need to collect it again in the consumption link; but the commercial tax has a certain potential.

"...Our current goal is to stimulate the development of industry and commerce, and the commercial tax can be appropriately reduced or exempted," Liu Xiang said.

"Since there are not many, it is better to continue to collect taxes." Chen Ce said, "Don't let businessmen take it for granted that they don't pay taxes, so that there will be a big rebound in tax collection in the future."

"Okay. Fortunately, the burden on industrial and commercial households is not too big."

"It's not just that the burden is not big, the tax rate is simply no burden." Chen Ce said, "In my opinion, industrial and commercial households are almost tax-free... Daming's tax authority can be called a coffee table-the squeezing efficiency is the best in the world's civilized countries. behind."

In Japan at the same period, the stone height could reach 2200 million shi. Under the personal auspices of Emperor Wanli, who is known as the "most greedy for money", Daming managed to generate an annual income of 2000 million taels of silver. Point income is no more than 5000 million shi.In this way, there have been complaints and complaints, and starvation is everywhere.It can be seen that the executive ability of its administrative agencies is poor.

Liu Xiang shook his head: "Your view is absolute. The formal burden of industrial and commercial households on the Ming government is not large, but the actual burden is not small: for a while they have to be compradors for the government, and for a while they have to pay apportionments. It's just that most of the money falls into the Guan'er's personal pocket."

"Isn't the officials of Ming Dynasty unable to blackmail them now?" Chen Ce said, "So we should improve it even more. As long as the total burden is reduced and taxes are paid clearly, businessmen are still welcome."

Chen Ce knows that there are many types of industrial and commercial taxes, and many of them are indirect turnover taxes, which are less burdensome to collect and are the main source of tax increases.This issue has been discussed many times at the recent financial meeting in Wudaokou, including deed tax, slaughter tax, and business tax, which are all within the scope of the proposed collection.

"We'll talk about it later." Liu Xiang interrupted him, "Now I want to cultivate the industry and commerce in Qiongshan. Qiongshan is not as prosperous as Lingao. Fish farming will do it first."

(End of this chapter)