Win the Ding 1617

At the end of the year and the end of the year, the cold wind from the north rushed out of the ice and snow in Siberia, rampaging along the way, spreading the cold in all directions.After rushing across the Yangtze River and reaching the Wuling area, I was already exhausted. I exhausted my last effort to sprinkle snowflakes on the land in the east and west of Guangdong, and I was no longer able to go south.

From Guangdong to the south, it is a warm and peaceful scene.The plump leaves of the plants are full of vitality, and after watering and maintenance, the flowers and plants of various colors are blooming their flowers vigorously.

Like the cold wind, famine, war, and natural disasters in the north were blocked in the area north of Wuling.The civil uprisings that once caused headaches for officials in Guangdong and Guangxi were quickly quelled under the iron-blooded suppression of several garrison brigades. Those who were able to put down their weapons and return to farming were politely invited to the pier by the navy of the Southern Guangdong Army and carried by large ships. Go to various places in Nanzhong to give food seeds, distribute cattle and farm tools to continue farming, or go to various factories to work according to their own skills.For those who refused to accept the recruitment, they were very politely given a lesson in hot and cold weapons and infantry coordination tactics with the use of firecrackers and long knives.Then they were tied up and thrown into the cabin, and escorted to Shizhou or Manga, Banten, Siam and other places where dragons infested, humid and hot areas to reclaim wasteland, or to dig pits in dark mines!

Soon, from the Pearl River Delta to the mountainous areas of northern Guangdong, the flames of war that had spread in various places gradually subsided.The common people can continue to plow the fields safely with their hoes on their shoulders.

But a difficult problem has been placed in front of Jiang Yihong, the head of Guangdong and Guangxi.

In order to enable Guangdong, which has been devastated by the civil uprising, and Guangxi, which is already relatively barren, to heal the wounds of the war quickly and come out of the war.To build Guangdong and Guangxi as a stable base like Nanzhong, Shouhan not only invested a lot of manpower, material and financial resources in Guangdong and Guangxi for basic construction, but also spared no expense in building infrastructure such as roads, bridges, ports and docks, which caused the civil uprising in Guangdong and Guangxi. Agriculture is heavily subsidized.

Farmers can use young crops as collateral to buy iron farm tools from shops on credit first, and after the harvest comes back, they can either use the harvest as a deduction, or sell the harvest before paying.

In this way, in Guangdong, which is known as rich, and Guangxi, which has always been barren.I don't know how many sets of plowshares I bought on credit at once.How many pieces of hoes and sickles and so on.

In addition to giving preferential treatment to farmers for purchasing agricultural tools, Shouhan also gave Guangdong and Guangxi under the name of Ningyuan Bofu, and proposed a tax-sharing system, or a two-tax system, in this era.

state tax.Mainly business tax and miscellaneous fees.Take [-]% according to Ningyuanbo Mansion.The provinces leave [-]% for distribution; and the so-called land tax.It is mainly based on the land tax that has been implemented for many years, and the ratio is reversed, according to Ningyuan Bofu's [-]%.The two provinces reserved [-]% of the standard for distribution.

This tax system has undoubtedly given great benefits to the Guangdong and Guangxi regions.However, before this allocation standard is implemented, it is necessary to clarify the tax types and tax rates!

The so-called one-for-thirty commercial tax set down from the time of Zhu Yuanzhang was rudely thrown into the trash by the guards.If someone dared to take this matter to argue with him, Shou Han would politely send him to the Emperor Taizu to file an imperial petition.

Not to mention the changes in tax rates and types of taxes, many of the original benefits and privileges have also been thrown aside by the new taxation method. Progressive tax system, commercial taxation is at least worth half a hundred, and there are other new taxes such as value-added tax, individual tax, urban construction and education surcharges. Our uncle is a good fighter and extremely skilled in farming. Looking at it now Come on, this search technique is also first-rate!"

After studying with several of his aides the tax regulations stamped with the official seals of Uncle Ning Yuan, Jiang Yihong gave a sincere admiration from the bottom of his heart.

"My lord, the ruin of the country today is due to the matter of finance and taxation! If the emperor still follows Wei Gonggong's method after he ascends the throne, leaving his own people and keeping his government, I'm afraid it's not a bad idea whether it's a thief or a slave. There is chaos today."

Feng Yuanliang, a young and energetic staff member, was also very impressed with this tax regulation.

If it was the past, Jiang Yihong would have to reprimand these staff members. Although the two parties are in the so-called guest-host relationship, and they still save face on the surface, these people's food, clothing, housing, and salaries are all from him. In other words, these people are personally responsible for him.

But not anymore.Since Li Shouhan's army entered Guangdong and Guangxi, the so-called integration of officials, officials and staff has been implemented in various places.Needless to say, the economic officials of the imperial court still distributed silver, money and food according to the imperial court's salary standard. As for the private income, Jue Shuai also pretended not to see it.As for the so-called officials and the staff of the officials, those who did not receive salaries and bonuses on the financial register of the imperial court changed their appearances at this time and became the figures paid by Ning Yuanbo's mansion.

In addition to receiving a few to a dozen or even tens of silver dollars per month as salary and food subsidies, there are also grain, rice, oil and salt coupons, which they can withdraw at nearby grain and rice banks.In addition to these, there is a huge and tantalizing promise.

"Those who have been excellent in the official assessment for five consecutive years can be replaced as officials."

This makes people who have been petty officials for generations brighten their eyes. It turns out that they can be a glorious official if they are good at doing things!Let the ancestor's tablet write a golden official title!

Now that these staff members are not paid by Jiang Yihong, they don't need to consider his feelings when they speak naturally, and just try to curry favor with Ning Yuanbo, the leader of the rice team.

"No! No!" Jiang Yuhe, another experienced staff member, shook his head and objected to Feng Yuanliang's opinion.

"For more than [-] years, the imperial court has supported scholars, and a large part of the courtesy to scholars is reflected in the collection of money and food. Now, it is necessary to implement a unified errand payment and pay so many taxes. What is the use of studying? Master Don't you want to cry in Jiuquan?"

"But if anyone with a reputation doesn't pay money, then Mr. Jiang, where should your salary and mine come from?" Feng Yuanliang was a little disapproving.

"What's more, as far as I know, even Uncle Ning Yuan himself has to pay taxes in full. The various properties under his name can be said to be paid every day, and they have to report taxes to the tax department and pay the money every month. ?”

The dispute between the two quickly turned into a dispute between two factions in the staff, and the tax charter was mixed.

But this dispute is pointless.Because Shou Han made it very clear when he issued this tax regulation to Guangdong and Guangxi. This is not a discussion draft, and it is not for your opinions.Instead, I'm notifying you to follow the rules.If you fail to pay the full amount of taxes according to this requirement and the specific conditions of Guangdong and Guangxi, officials at all levels in Guangdong dare not think about the serious consequences.Uncle Ning Yuan chopped off the head of the tartar, but there were thousands of greetings.What are our few heads worth?

but.When the documents were passed down level by level through the post station, some people also smelled different flavors from them.

Most of the people who smell it are Master Qiangu and the Household Book Office at the prefecture and county level, referred to as Hushu.

Master Qian Liang's ability is not only in the abacus.It is also about being able to understand the situation.Good at handling books.This is because of the amount of money, grain and land.The household department only asked about the total, not the details.Who has how many paddy fields, how many dry lands, and where they are located.How much does it cost?Only the book office of the household in the county government office is clear.What they rely on is a secret book handed down from generation to generation, called "Fish Scale Book".Without this booklet, even with great ability, we can't collect money and food.

The Yulin album is a public property, drawn and revised under the auspices of the governments of successive dynasties. At this time, the closest fish scale album in use was completed in the Wanli period.But as time goes on, the vicissitudes of life change frequently.The archives in the county were either annihilated or lost, and they have long since disappeared. The "public book" revised during the Wanli period has long been inaccurate. The cost of food and clothing passed down from father to son.Regardless of whether it is the county magistrate or Master Qian Liang, if they want to smoothly handle the official business of the summer and autumn tributes every year, they are often coerced by the book office.Of course, the powerful Master Qian Liang would also be obedient to the Hufang Book Office, so generally speaking, Qian Liang Master and the Hufang Book Office would get along very well, and they felt a little bit of collusion and congeniality in the face of interests.

Because the "household book" has a Yulin book, not only can the official business go smoothly, but I can also make a lot of money from it. For many years, the collection of money, grain and land has been a mess. Those who have paid money and food may not be able to receive the government. The "grain string" that collects grain, but those who do not pay grain have proof of grain payment.Some people have no place to stand but have to pay food.Some people are sitting on thousands of hectares of fertile land but don't need to pay a grain of rice. Anyway, as long as the levy is enough, the "superior" doesn't care how they are crowned and worn.

Generally speaking, after the county magistrate took office, Mr. Qian Liang would go to discuss the conditions with the book office of the household house, discuss the conditions, form a tacit understanding, and work together to get what they need.

As for how to make extravagant collections and play tricks in the summer and autumn collection of money and grain, it depends on the business level of the master of money and grain and the household book.

What are "flying", "spoofing", "production and storage of grain", "consumption of grain piles", "sprinkling and kicking", and the phenomenon of donations derived to avoid taxation, all are money and grain. The ways and means by which household books fill their own pockets.

Since Zhang Juzheng began to implement the "one whip method" in the Wanli period of the Ming Dynasty, the collection of summer tax and autumn grain was changed to silver collection, which created another opportunity for money and grain masters to make a fortune.

According to the process of paying money and food, register according to the account book of each settlement household, then weigh their settlement silver, and finally issue their wallets, roll their names one by one and put the wallets into the silver cabinet, and then a small official Issue the receipts in duplicate, and each household will pay their own taxes.However, in this way, where can the benefits of the petty officials be found?Ever since, it seems serious and responsible, but in fact it is the means of countless overturning clouds and rain, and the specific implementation links came out.

When each household releases silver and weighs it, there are two types of wallets, one is white and the other is red.Poor and small households use white seals, while gentry and large households use red seals.Those who use the red seal will save a lot of fire and miscellaneous expenses.

As for the tampering with the silver scales and weights when collecting silver, and collecting several times the fire consumption of silver, it is an open secret, and even gave birth to a term in later generations, unspoken rules.

Fire consumption and miscellaneous expenses have always been the small coffers and gray income of officials and servants in various places in Ming Dynasty. tax multiples.Fire consumption and miscellaneous expenses are more related to the interests of many officials in the state government.

This is just a pattern of collecting silver taels according to the so-called color-folding stipulated in a whip method.

Right now, there are continuous famines in various parts of Daming. Although silver is valuable, the price of food is also quietly rising.Therefore, in various states and counties, the true color and the folded color are still collected together.The so-called true color is the collection of grain in kind, and paying the true color grain is more heavy than paying the discounted silver tax.But excluding the fire consumption and miscellaneous expenses of the subordinate staff, it seems that it is more cost-effective to pay the real value.

People who have this kind of thinking will face exploitation by means of kicking, kicking, squirrel consumption, and external consumption.

It is already a public matter that when the grain is handed over in the official warehouses in various places, the grain is collected by the buckets that are much larger than those on the market.Anyway, Shangfeng also keeps accounts according to the standard of stone, bucket and promotion.The Cang ambassadors still have to work on the food that has already risen from the sky.Carefully keep adding upwards.This is the so-called tipping, and as for kicking, it is a method to check whether the food is piled up properly, kicking heavily on the bucket.A large piece of the dendrobium is bound to scatter out.fell to the ground.The rice grains on the ground have become the so-called consumed rice.The grain households who hand in the grain have no right to take them away.

These rice consumption has become the welfare or gray income of grassroots officials at all levels.In order to obtain these "surplus", the granary officials in various parts of the Ming Dynasty started from the beginning of the Ming Dynasty.Most of them practice their legs hard, and some of them can even break a small tree with one kick.

In addition to these "surpluses", the various consumption and miscellaneous expenses paid by those households have not been counted. The additional distributions of states and counties in various places in Ming Dynasty are often several times as much as these regular taxes.In this way, how could the people not suffer in the late Ming Dynasty.

However, there are also people they can't afford or dare not provoke.

These people who can't be offended are first of all people with fame.

During the Hongwu period, there was a preferential tax-free quota. According to the quota, the first-rank officials in Beijing can be exempted from 30 shi, the second-rank 24 shi, and so on.The preferential exemption for foreign officials is half that of Beijing officials.As for supervisors, juren, and scholars, 2 stones can be exempted as usual.In addition to the free grain share, other self-owned land must be reported to the government to pay grain.

But in actual operation, there is a lot of knowledge in it.Those who can avoid two stones can save dozens of stones.During the Wanli period, when Zhang Juzheng was implementing a whip method, he measured the acres of land across the country, and when he checked his own acres, he concealed it from top to bottom. Originally, according to his level, the tax-free quota was more than 80 stones, but in fact nearly [-] stones were exempted. More than ten times worse!Who will make up the difference?Naturally, they are ordinary people!These money and grains that have to be paid for no reason, the term is Feisa.

Apart from Feisa, the more deceitful one is the so-called Guiji.As long as there are dense crowds, there will be a group of special people who are domineering and difficult to deal with. They are either powerful landlords or country rascals.Must be perfunctory.The portion is insufficient and the beige color is poor, so it must be accepted as it is.Sometimes they even falsely give "grain strings" - the proof of payment of grain, so that the ground can be bought flat.

Since the implementation of the one-whip method, there have been many disadvantages, and many small households have paid less for food.It will "contribute with the land".Affiliating one's own field under the name of someone with fame and reputation, one would rather pay money and food to others, and ask for less money and food. This is one of them.

The second is that some people will ask them to "guarantee payment", and over time, the so-called "guarantee households" will be formed. If you entrust them to "guarantee payment", the "floating income" part is of course indispensable, but it is much cheaper than paying by yourself

Naturally, the "baohu" did not do it for nothing, and as usual, they had to scrape the skin from it. The bold and reckless "baohu" simply only collected grain, did not pay grain, and blindly defaulted on their arrears, waiting for the final "exemption" from the court.This situation flourished in the Jiangnan area in the late Ming and early Qing dynasties.

Some people pay less, others pay more, and the county's taxes still have to be paid by the county residents.In addition to all kinds of exploitation and consumption, plus the benefits of the county officials, all of them come from the common people. This is called "grain consumption pile tip", which is also the so-called "floating income".

"Consumed grain heap tip" is not considered "arbitrary charges", it is clearly stipulated in the tax system of the Ming Dynasty. In some places, there is as much as 7 buckets and 6 liters of rice consumed and pointed rice per stone, more than half of the regular amount.This extra income is the largest and most reliable "grey income" for local officials.It is much safer than the black money obtained by corruption and breaking the law.

The "grain consumption pile tip" is nominally to pay the freight and loss of tax and grain, but in fact there is no standard at all, and it is very arbitrary.

Therefore, some people say that the financial difficulties at the end of the Ming Dynasty, as well as the riots of hungry people and refugee uprisings in various places, were largely due to the fact that a single whip squeezed the living space of the owner-cultivators to the greatest extent, turning countless owner-cultivators into tenant farmers, and turning tenant farmers into tenants. Became a refugee.

After the refugees became hungry people, they became the rogues in the mouth of the scholar-bureaucrats!

Nowadays, although the officials in various states and counties have become figures in the system of Ningyuan Bofu, and their salaries are distributed every month, many people hold a few silver dollars in their hands, but they are still looking forward to collecting money and food in the summer and autumn of previous years. It's a good day to make money.

The promulgation of this tax regulation at this time undoubtedly broke the dog food bowl of the big officials, gentry, scholars and many subordinate officials in Guangdong!

Cutting off people's wealth is like killing their parents.Is this worth it? ! (To be continued..)