丁赋:亦称‘丁税‘,‘丁钱‘,‘丁银‘或‘身丁钱‘。国历代政府按丁口计征的税种.征税对象是男丁,其性质是以钱代役。如汉代的‘更赋‘,唐时的‘庸钱‘。各代多有丁赋之征,其差别在于对成丁年龄的规定不同,税率不同。成丁年龄,汉时为23岁至56岁;晋时则规定16岁以上至60岁为成丁,13岁至15岁,61岁至的岁者为次丁;隋初以18岁为成丁之年;唐初则21岁为成丁。丁赋到明时,一条鞭法改革被并人田赋一同折银征收,但丁银与田赋分为两个税目。

One whip method combines land tax, corvee, and miscellaneous taxes, converts them into silver taels, and collects silver according to the number of people and acres of land, which also caused the spread of donations in various places.

Although it is said that land tax and head tax are two tax items collected separately according to the provisions of the One Whip Law, there are policies above and countermeasures below, and soon there is a saying that "there is a bank for household registration, and silver for Dingkou". , there is the disadvantage of "the silver of the land" in the land, and there is the phenomenon of "the rich house in the field, the production goes to the grain storage, but it is still a small tax"

Since the Wanli period, the Ming Dynasty implemented the taxation of silver by mu. Generally, one cent of silver was collected for each mu of Shangtian, and then seven cents, two cents and five cents, one cent and one cent. percent.

In other words, the tiger cub's family would have to pay more than one dollar for the land tax alone.Counting tens of times the fire consumption, miscellaneous expenses, mouse sparrow consumption, tipped kicking buckets, etc., the original Guangdong rated land tax is about a tax standard worth four out of one hundred.Suddenly, it was changed to nearly 40.00%.

For this reason, the few strong men of Hu Zai's family can only become black households.The reason is not to pay people's silver.

"Huzai, if I tell you that your family only needs to pay 5.00% of the harvest of the five-acre seven-fen paddy field, and the rest don't have to pay, do you believe it?"

Hong Yilin's words were immediately thrown into the calm water like a big stone, and there was a buzz of discussion among the crowd, the noise was like a toad's noise.

The burden on these people is almost the same, as a family of farmers.Being able to reduce the expenditure of one stone or five buckets is a disguised increase in income.What's more, in the blink of an eye, nearly [-]% of the harvest was increased.

"Brother Hong, I know you can trust it, but the government's book clearly says that taxes and grains will be increased, and that they will be collected in silver dollars. In this way, we farmers will suffer..."

A young guy standing next to Tiger Cub was skeptical.I can't believe Hong Yilin's statement.The people next to him also echoed his opinion.

"That's right! Where do we farmers get silver dollars? Don't you still have to sell grain to get silver? But doesn't it mean that you have to pay business tax, income tax, and value-added tax?! It's so confusing. Counting it down, isn't it still a few big mountains on the farmers' heads?"

Some people brought up the taxation system reform in the commercial circulation link that the land tax was no longer collected but silver dollars.

"Exactly! I heard that more than half of the tax will be charged! Calculated in this way, we have more than five acres of paddy fields. Three acres will be used to pay money and grain!"

It seems that some people not only took the tax regulations out of context, but also played tricks, turning the concept of unified progressive tax rate into the tax standard of commercial tax.I have to say, this hand is really beautiful.

"What a joke!" Hong Yilin put down the teacup in his hand, his mouth was dry just now, and when the people in the city were clamoring, he drank a few sips of tea to moisten his throat.

"When Grandpa Taizu first ascended the Great Treasure, it was stipulated that all business tax should be taken at 40%, and those who exceed it will be regarded as violating the order. When the Emperor Wanli Shenzong was alive, this decree was revised in the tenth year of Wanli. In the tenth year of Wanli, this decree was revised again, and the following three tax-exempt deeds were issued. The purchase price is less than 40 taels and the pawn price, and all taxes are exempted. If the purchase price is more than [-] taels, every tael of tax-free silver is one cent five cents. It is the will of the ancestors, who dares to do it indiscriminately?"

Hearing that Hong Yilin brought out the will of Taizu Zhu Yuanzhang and Emperor Wanli, and said that the will of the ancestors and ancestors dared to mess up, these words gave the people in the city a little bit of stability in their chaotic and complicated mentality.

"Tiger Cub, what you're worried about is just a question of the starting tax point. Is that right?"

The Tiger Cub at the top of the city couldn't help but smile after being explained by someone who understood the concept of the so-called threshold line, "That's right! Brother Hong, that's what you're talking about!"

"Then Brother Hong will give you a good explanation and enlighten your elm-headed melon! In order to avoid being pushed over by others in the future and being used as cannon fodder for others, doing things for others !"

Hong Yilin's words, insinuating with guns and sticks, made the leaders of the Survival Hall behind the crowd turn blue for a while, shouted that something was wrong, and wanted to turn around and run away, but the backstage boss didn't speak, so how dare they act without authorization?

"Huzai, let me ask you, your family sells some food, raises chickens and ducks, and your mother and sisters weave some cloth for some money. How much can you sell at a time?"

"It can be sold for two taels of silver at most! That time I came back to buy a buffalo calf! My father became so cruel that he almost sold all the seeds!"

"Look at what is written on the above! If the sales amount does not exceed 15 silver dollars at a time (or in one month), the commercial tax is exempted! You sell something in the market, as long as it does not exceed 15 silver dollars in a month, which one To collect your taxes, you can report to the official and sue him for extorting you!"

Hong Yilin's words immediately caused a lot of knowing laughter in the city.

15 silver dollars, for these lavish farmers, is not just a number, it may mean all the expenses for their son's marriage except the bride price and the new house, including banquets, rituals and music, and sedan chairs.

It is related to their own interests, not only the farmer listened carefully with his ears pricked up, but also kept thinking about how much land taxes and grains his family would have to pay if he followed Hong Yilin's so-called new tax regulations.Even the residents of Chengguan Town, who watched the excitement behind the crowd and were ready to hide in their houses at any time, took a few steps forward quietly, so as not to hear something unclear.

"According to the above standard, the grain harvested in your field, the fish and shrimp in the pond, the bamboo shoots in the bamboo forest, and the wild game that your father and brother occasionally caught in the mountains and rivers are sold in the market, and the exchange is scattered. Fragments of silver are not subject to tax."

"Captain Hong, someone like me. Not only do they have land to cultivate in their hometown in the countryside, but they also run a grocery store in the town, how should they pay taxes?" Boss Chen of the grocery store couldn't help but squeezed out from the crowd and walked towards Hong Yilin on the top of the wall asked loudly.

Hong Yilin lowered his head to discuss a few words with his team members who had been specially trained in tax regulations, and then raised his head again.He yelled at the city: "Commercial tax and land tax cannot be confused. Commercial tax is commercial tax. Field tax is land tax. Commercial tax is collected after calculating your profit according to your capital figure and turnover. Uncle. If you have any doubts, we might as well choose a few people from you. I have experts here who have studied tax regulations. Is your money and food heavy or is your burden light?!"

As soon as this remark came out, the Dian Shi, the county magistrate beside Hong Yilin, and even the book office of the house trembled. If the mudlegs knew how much grain and land taxes they should give to the officials, what should these officials do in the future? what to do?Didn't the sages say long ago, "The people can let them know, but they can't let them know." It means that the people can't know the truth!

The two court officials began to think about their own plans, should they take down the representatives after the people in the city elect them, report them as the leaders of the rioters who attacked the city, and then spend their own money to stop the mouth of Hong Bangchui in front of him?

However, Hu Shu, who was standing behind the county magistrate, started to beat his heart. If the people in the city know how much land tax they should pay, I am afraid that his death will come soon. His eyes have already begun to look at the surrounding roads, ready Flee to the city.

However, the people in the city were also shocked by Hong Yilin's words.Instinctively, based on the experience summed up by generations of people over the years, they decided that the officials were looking for the leader or identifying who the leader was, and were preparing to carry out the activities of settling accounts after the fall.All the people lowered their heads, fearing that the people above would see them, but they couldn't stop stealing glances, all they could see were the leaders of the Survival Hall standing behind the team.

"Damn it! What are you looking back at?! Afraid you won't die fast enough?!" A leader kept yelling and cursing in his heart, but he still had to force his composure on his face.

Like the area illuminated by the spotlight, everyone knows that these people are the leaders or masterminds of the tens of thousands of peasants attacking the city. "Crucify those guys for me!" Hong Yilin handed his spotting binoculars to the sentry officer of the guard, signaling him to keep an eye on the target.

"Uncles, brothers, you can discuss with each other according to the protections of each township, town, and village to see who is more typical. If you can use it as a benchmark for everyone, you can recommend him to come out. A representative, so I can send someone down here to do the calculations for everyone.”

In this way, the peasants under the city became much more relaxed, and they began to follow Hong Yilin's words and gather together in villages or Baojia as units, discussing, discussing and even arguing with each other about who should be elected as the representative of the village , Let everyone know how to pay taxes according to his situation.Some people vaguely felt that once this representative was elected, at least the officials would not dare to overcharge his land tax and poll tax.

Finally, after a long while of quarreling, selection, and discussion, people finally elected representatives they thought were suitable. There were fifteen people in total, representing fifteen towns in Dongguan.People looked at these fifteen people, hoping to roughly calculate the taxes they should pay from them, but they had already thrown the purpose of their trip into the Pearl River.

Finally turning everyone's attention to his own interests, Hong Yilin couldn't help but let out a long breath. In the November weather, his underwear was soaked with his own sweat!There were bouts of clamminess and discomfort.He is not the Zhuge Liang who can settle down on Pingwu Road. He does not have the ability to play the piano quietly on the city tower and be able to ignore Sima Yi. It is a challenge to his ability, if he is not allowed to have such an instinctive physiological reaction.That's too much for a strong person.

He nodded and called several members of his work team who had systematically trained this tax regulation, "Boys, my lord has cultivated us, and now it's time to use us! You all have studied taxation, this matter If it’s done well, those people in the city will be loyal to the lord. If it’s not done well, people with a heart will continue to provoke us. I’m afraid we will lose our lives here, and the family and children will not be able to lift their heads. It will even ruin the lord’s major event !"

Use a hanging basket to put a few working team members who have learned the method of tax collection into the city.As soon as the hanging basket fell to the ground, dozens of farmers who were clamoring for farming immediately rushed forward, helping the working team members out of the hanging basket.Surrounded by the stars like the moon, these team members arrived at the wide and flat place. Someone had already brought tables, chairs, tea, pens, ink, paper and inkstones and other things.

A staff member picked up the big copper horn in his hand.He put it on his mouth and yelled loudly: "Dear folks, uncles and elders. In order to make everyone clear, when our brothers calculate the taxes payable for the representatives elected by you, I will sing them one by one. Let everyone be able to Clear and clear. However, please be considerate and try to be as quiet as possible.”

The crowd suddenly fell silent, only the heavy panting of thousands of people accompanied by gusts of cold wind, but this sound pales in comparison to the loud sound from the brass horn.

"Lin Huzai, a male family, has five acres of paddy fields and seven points, and double-cropping rice can harvest twelve stones of rice. According to the rules of this tax reform, it is worth a tax rate of [-] per cent, and a land tax in kind should be paid."

The working team lined up the representatives one by one, and hand-written what the representatives said about the harvest of the people in the fields, mountains, forests, etc., and when they said something, the loudspeaker over there would read the same sentence for everyone to listen and check. Only after everyone nodded in agreement, the draft transcribed by the team members was stamped with a triangle, indicating that the number was accurate and reliable.

Then someone calculated the taxes, money and food figures that these representatives should pay based on the population of these land properties. This simple mathematical calculation naturally did not trouble these people who had studied in Nanning for several years.

Just now I read the amount of land tax payable by a tiger boy's family, and the crowd immediately became turbulent. Even the tiger boy standing in front of the long table didn't believe it. He asked suspiciously on the lips sitting behind the table. The staff member who just came out of fluff, "Sir, did you make a mistake? This may not be the amount of money and food for my family. In previous years, my family had to pay at least four shi of the imperial grain and national tax!"

"Your national tax on the imperial grain includes the main items such as Dingyin and Jiapai, all of which are collected on an acre basis, but there are also some miscellaneous items such as floating income, flying sprinkles, fire consumption, rat consumption, etc. Therefore, your family has two seasons a year. The summer grain and autumn taxes have to be calculated to pay so much silver and grain.”

"Sir, then, I dare to ask, if my family pays according to this amount in the future, what about the extra payment?"

Hu Zai's words were like pouring a scoop of cold water into a hot oil pan, immediately quieting down the buzzing discussion.yes!Uncle Zhengxiang can make the decision, those three salary increases, this is also what the emperor wants!The one-money or two-money per acre of land is still only collected in cash, but now the grain prices in Guangdong and Guangxi have not been able to go up in recent years.If it weren't for the people in the work team in front of me to teach everyone that double-cropping rice can be interplanted with rice and rapeseed, and everyone harvests some rapeseed to squeeze oil, and the oil residue can be fed to pigs to fertilize the field, I guess it will not be able to survive today.

"Additional payment? Uncle's tax rules didn't mention it, but even if it is collected, it is charged according to the number of acres. What you pay is silver dollars. If the fire consumption is gone, naturally there will be less burden, right?"

"Sir, you are really talking lightly by eating a piece of rush grass! Where can the farmers go to find so many silver dollars?" Some people heard the conversation between the working team members and the tiger cub, and couldn't help but make dissatisfied voices among the crowd.

"Aren't you able to sell grain?" The staff member looked at a loss, "There is so much grain in the house, besides the family to eat, the rest of the grain has to be sold no matter what? Don't you have money if you sell the grain?"

Several mature and prudent people resisted the impulse of seven or eight stunned youths, and walked to the long table, "Sir, you have also traveled in various villages and towns, so you should know the current food prices. The price of food cannot go up, and the government is pressing hard to collect money and food to levy taxes. Guangdong will not have the riots that broke out a few years ago. If the uncle did not come forward to suppress it, I am afraid that in this autumn, no one will know where it is. Escape!"

"I remember posting the notices at the beginning of spring! They should be posted everywhere!" a staff member muttered to himself.

"That's it, uncle's benevolent government. In the future, the grain in Guangdong and Guangxi will be purchased in this way. It is the same as in the southern regions. Whatever the price of the grain merchants in the market, the uncle will charge three times the price of the grain merchants. But half The food payment is offset by the industrial vouchers issued by the uncle. With these industrial vouchers, you can go to shops everywhere to buy various goods from Nanchu, such as hardware tools, cloth, food, oil, salt, sauce and vinegar. This industrial coupon is here to settle the bill!"

"Yes! It's cheaper to pay with this! It's much more cost-effective than using silver!" (To be continued...)

ps: I had a fever for two days, which delayed everyone.Suddenly found that the number of favorites has exceeded 1000, but the number of subscriptions is a bit horrible.Friends in the post bar, it’s okay to swear or criticize, please can you help me fix it?Even one chapter is fine.

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