world festival

322 Tax Code

The two talked into the alley, and Lu Fang carefully asked about the business dealings in the Buddhist temple in the past. Unexpectedly, the fanny monk was so precious, he took some chopsticks and broke them as countermeasures, and made gestures on the table. How to sell the grain at a high price when harvesting at low prices until the spring famine, how to sell grain materials to silkworm farmers on credit first, order the silk to be produced in advance, and take the opportunity to seize the silkworm farmers' land when the harvest is not harvested; Sales and so on, I heard a black line sticking out of Lu Fang's forehead, this man used to exploit the peasant brothers, he really can't even spit out the bones of people, if he was in the same past life as Lu Fang, he must be a hundred times better than Lu Fang.

It turned out that Fan Niseng's father, Abbot Kukai, was very ambitious. He had been the abbot of Lingyin Temple for 15 years. He worked hard and controlled the finances of large and small monasteries around Hangzhou through business transactions. The chance of money not only fills his own pockets, but also takes the opportunity to support the elites in other monasteries who support him, so that the abbots in many monasteries in Zhejiang and Zhejiang are all his confidantes, and he is more careful in raising a few illegitimate children, wanting to pass on his inheritance to them. This Fan Niseng is one of them, but he doesn't like Buddhism, but he has a good relationship with the abacus and bamboo chips. He spends all day thinking about collecting loans and lending money, and buying and selling money.Kukai is open-minded, anyway, there is only one abbot seat, and it would be a good thing if one of the brothers is good at managing money, so he handed over all the temple's finances to Fan Niseng. Brothers usually die violently.

When Lu Fang heard this, he was secretly happy. In his previous life, the education that the economic foundation determines the superstructure, the economy determines politics, and the military is only a prior means of politics, etc. has been deeply rooted in his bones.However, he was born in a grassroots family, surrounded by mud-legged men and fighters, and now he has no territory, but seeing An Renyi's subordinates, he can't escape a county, at least he is a Bailihou. The team came to govern, and now a fanny monk fell from the sky, Lu Fang didn't show much on his face, and he was already happy in his heart.

Fan Niseng was usually surrounded by rough men wielding knives and guns, and organizing the stone artillery team that day was the first job with "technical content".Talking about financial management with my boss today, the boss is not only not annoyed, but also very interested. He said something from time to time and is quite insightful. Many things that are difficult to understand on weekdays suddenly become clear in one fell swoop. I just feel that I have met my lifelong confidant. All of a sudden, he poured out all the knowledge he had learned in his life.The two called their maidservants, poured tea, and discussed in detail the two taxes mentioned earlier. It turned out that after the middle of the Tang Dynasty, the land equalization system had been completely destroyed, and the court tax was in short supply.To put it simply, the mediocre system of renting has three burdens on farmers: renting, mediocrity, and adjustment. Renting means paying public grain, because according to the well-field system, there is only public land, and later generations use public land to lease to private individuals. It is called rent, which corresponds to the allocation of land by mouth. Generally speaking, one man has one hundred acres and pays two stones.The transfer is to pay silk or linen according to the local specialties. One person pays two feet of silk cloth, three liang of cotton or two feet and five feet of linen, and three catties of hemp a year.Yong means free labor for the government, generally 20 days a year for a Dingkou, and if you don’t work, you will be charged at the price of three feet of silk cloth per day. Yong means wages.

Originally, this tax burden was not heavy. The problem is that with the intensification of land mergers, there is no remaining land to distribute to males. However, these taxes follow the heads of the people. Even if the actual head of the household’s land has been occupied by other people, the tax burden is still On the head of the household, the burden on the peasants is increasing day by day. In addition, free labor is often excessive and uneven, and the location of the labor is often far away from the peasant's residence. The time spent on the road is more than the labor itself, and the burden on the peasants is becoming heavier.

After the Anshi Rebellion, there were many feudal vassals and towns, and the territory controlled by the imperial court became smaller and smaller, but it cost more and more money, and the burden on the peasants became heavier and heavier. It is called a shady household other than the imperial household registration.The tax revenue of the imperial court became more and more difficult, so during the reign of Emperor Dezong, Prime Minister Yang Yan reformed the tax system into a two-tax law. Enter. There is no owner and guest in the household, and the living is the book; there is no middle class, and the rich and the poor are the difference. Resident tax is collected in autumn and summer, and those who are inconvenient are corrected. The rent is mediocre and miscellaneous. Please read the province.” Translate That is, first formulate a budget and decide how much tax to collect based on the expenditure of the court.No matter where the taxpayer's domicile is, the tax is collected according to where he lives now. How much property and land he actually has is collected from the landlord. Instead of collecting according to the income recorded in the original book, merchants are also charged according to their income Taxes were collected from one-thirtieth of the previous labor and silk cloth, and the status quo of free circulation of land among ordinary people was recognized. Since the taxes were collected during the grain harvests in summer and autumn, so called the two-tax law.The two-tax law did make the tax fairer when the land equalization system was destroyed, but the standard of the two-tax law was money rather than grain and cloth, so farmers would inevitably be exploited by merchants when they sold their products, even in good years There will also be a situation of "cheap grain hurting farmers", especially after Tang Dezong, the price of money has risen, which has greatly increased the burden on farmers.What's worse is that the two tax laws merged all other miscellaneous taxes together at the beginning, but with the development of the situation, the imperial court's expenditure continued to increase, and taxes had to be increased, and new exorbitant miscellaneous taxes emerged again. This increased the burden on farmers, so Yang Yan, who presided over the reform of the two tax laws, had a notorious reputation. Later, in the New Tang Book, the evaluations of party struggle and villains were inseparable from him, and even Fan Niseng, who took a lot of money from it, was inseparable. Complaints about him.

"Sure enough, there is nothing new under the sun. Isn't this the rural tax and fee reform in the 90s?" Lu Fang listened to Fan Niseng's introduction on the two tax laws, and thought with a wry smile: "The peasants of the Tang Dynasty 1000 years ago and the peasants of New China 1000 years later They are all faced with problems such as "rebounding taxes and fees", "increasing production without increasing income". Under the conditions of commodity economy, farmers are victims no matter how they engage. No wonder there is a book that says that many historical problems cannot be solved by policies , but after a certain period of time, the environment that caused the problem is gone, and the problem will disappear and be replaced by a new problem.” At this time, Lu Xiong and Wang Foer sent Wang Qinian back, and Lu Fang smiled and patted Wang Foer on the shoulder: "Fo'er, Brother Fan's family affairs are fine. You have done a great job in recommending Brother Fan to me. He is a rare talent." Lu Xiong and Wang Fo'er were surprised when they heard this. Fan Niseng's attitude was completely different, and the two of them didn't dare to ask more questions, so they could only bow to congratulate him, and were going to go back to force Fan Niseng not to mention it.

The camp of Lu Fang was also full of joy. Ever since the city of Shouzhou was broken, they also consciously raised their eyebrows. The Huainan army around them did not dare to treat each other as surrendered troops anymore. Bian Bing also had a bit of joy on his face.But Wang Xu's face was still very heavy, and the cronies beside him asked secretly: "Why is the captain still so unhappy? Fortunately, I didn't listen to Luo Anqiong's words and attacked Lu Fang, otherwise, wouldn't we all die on this birthday?" In the state city."

"Yes, we are indeed lucky, but do you think that Luo Anqiong really has a grudge against Lu Fang for killing his brother?" Wang Xu said bitterly: "I think Lu Fang asked Luo Anqiong to lure me into the city, and then acted as an internal response. It’s just a repeat of the old trick, and by the way, find an excuse to kill those of us who can’t be trusted. It’s just that he didn’t expect Shouzhou to fall so fast, so he took this life.” At the end, Wang Xu’s face was already iron blue, and the people around him The confidant didn't expect that he would wander around the gate of the King's Hall in a daze, and remembering that he would be under such a far-sighted boss as Lu Fang in the future, and his future was extremely bleak, so he couldn't help feeling sad.

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