Otaku Engineer in Great Tang Dynasty

On the third day after the imperial decree came down, on this day, He County magistrate of Lantian County personally came to Yunshan Courtyard to visit Li Zexuan.

It’s not suitable to have a holiday with Li Zexuan, but at the beginning of each year, whether it’s the government ministries or the local county government, things are very busy. Mr. He came over immediately.

"Xiaguan met Hou Ye! At the beginning of the new year, Yamen was busy with affairs, and learned that the entire Lantian County was sealed, and Xiaguan did not come to visit the first time. I hope Hou Ye will forgive him!"

He county magistrate is a middle-aged scribe who is nearly forty years old. He has a small beard on his chin. He is not as bloated as most officials. His image of moderation and seriousness can give people a very good impression.

Li Zexuan’s first fief was in Lantian County, and he had a relationship with County Majesty He. The imperial decree of the fiefdom was laid down two days ago. Majesty He only came to visit him today. He was not very angry, on the contrary. There is a faint appreciation. He doesn't like the kind of officials who can only flatter. His subordinates only need the kind of officials who can do things. At this time, he smiled kindly:

"Haha! The county magistrate He is polite! Business matters are important, Benhou is banned in Yunshan, and he can't get away even if he wants to run!"

The county magistrate He smiled and said, "Hehe~! Lord Hou's joking! Your Majesty has forbidden you to stay in Yunshan, not to punish you, but to give others an explanation!"

Li Zexuan smiled and didn't say anything. He didn't entangle this issue much. He stretched out his hand in an inviting gesture and said, "There is a big wind in the courtyard, so let's go into the house and talk about it!"

"Master Hou, please~!"

He County Order is obviously still very sensible, he humbly said.

Li Zexuan smiled, raised his foot first, and walked in.

After the two entered the house, Li Zexuan asked Majesty He to make a cup of hot tea. After the hot tea was on the table, Majesty He took out from behind and brought a gray package, opened it on the table, and told Li Zexuan. Smiled slightly:

"Here is the roster of all the people in Lantian County, as well as the tax revenue of Lantian County in the past three years, including agricultural tax and commercial tax! You have time to review it. If you have any questions, please send someone to summon it at any time. Dismissal!"

After Lantian County was placed under Li Zexuan’s fiefdom, not only the people and officials in the county were all under Li Zexuan’s control, but the county’s annual tax revenue would all be owned by Li Zexuan, and Li Zexuan called the land emperor of Lantian County. Because of this, the county magistrate He will hand over the "household registration" of all people in Lantian County and the annual "financial revenue" of the county government to Li Zexuan today. Because from now on, Li Zexuan will be the highest official of Lantian County!

Li Zexuan did not look at the roster of the common people. He separated the account book at the back and couldn't help but frown: "In Lantian County, a farm tax of 100,000 shi of grain is collected every year, more than 1,000. Business tax?"

County magistrate He's eyebrows trembled. He thought that Li Zexuan was too little taxed, so he said quickly:

"Master Hou, the tax system used in Lantian County in the past two years was issued by the court. In addition to the poor harvest, the people are already suffering. It is not easy to collect so many agricultural taxes. I hope you can see it. Don’t levy taxes for the sake of people’s hardship!"

Li Zexuan said dumbfoundedly: "Why did Ben Hou ever say that taxes should be imposed? Just now I was lamenting that Lantian County has so many agricultural taxes, but so little commercial taxes!"

A hundred thousand shi of grain is calculated at the current market price, which is more than five thousand pennies, but the business tax is only more than one thousand pennies. Isn't this kidding him?

In modern times, even in impoverished counties, commercial taxes would not be so miserable!

The county magistrate He breathed a sigh of relief, and then looked at Li Zexuan with a strange look, and replied: "Hou Ye, Lantian County is adjacent to Chang'an, and merchants usually trade in the east and west cities. Although there are also various shops in Lantian County, But it is very difficult to collect so many commercial taxes in one year!"

In fact, what the county magistrate He said is only one of the reasons. The fundamental reason why commercial tax is lower than agricultural tax lies in the commercial tax system of this era!

The commercial tax in ancient China began in the Western Zhou Dynasty. It was initially collected at the market. It was related to the use of land and weights in the market, and had nothing to do with the goods transaction tax. Shanze tax has also been levied, but it is essentially a rent levied by using state-owned natural resources.

During the Spring and Autumn Period, all princes and states levied commercial taxes. However, in addition to land occupation, registration and registration, the city tax is levied according to a certain percentage of the commodity transaction volume, which has become the main part. This is actually closer to modern commercial tax!

At the beginning of the Spring and Autumn Period, tariffs appeared in countries with more developed commerce, and they were more commonly implemented in the latter part of the Spring and Autumn Period. Not only were tariffs imposed on borders, but there were also more card tax collections on inland traffic routes. The normal tax rate of customs and city taxes was 2%. During the Warring States period, the commercial tax was levied as before, but the Qin State exempted foreign merchants from tariffs in order to attract merchants from various countries in exchange for support for the unified cause.

After Qin was unified, tariffs were cancelled nationwide. The Han Dynasty inherited the Qin system, and Guan Liang was unimpeded.

During the Northern and Southern Dynasties, the northern regime focused on farm rental income, and no commercial tax was imposed by Emperor Xiaowen in the Northern Wei Dynasty. In the late Northern Wei Dynasty, the city tax was first levied. The store houses are divided into five classes to collect taxes, and set up a city tax, and pay one money as soon as you enter the city.

In the early period of the Sui and Tang Dynasties, the country was unified, and tariffs were abolished again, and only the tax on the market was charged.

With this tax rate, those modern people who live on business will definitely die of joy if they travel to the early Tang Dynasty.

In this era, the imperial court or local government mainly relied on agricultural tax, and commercial tax was just a "buy one get one free" gift!

Li Zexuan frowned and said: "He County Order~www.ltnovel.com~ In the past two days, you have compiled a detailed document on the taxation methods, proportions, and scope of the agricultural and commercial taxes in Lantian County, and sent them to Benhou. come!"

The county magistrate He was a little unsure, but he still nodded and replied: "Okay! When the next official goes back, he will organize the staff and draft the documents overnight, and they will be delivered tomorrow!"

Li Zexuan secretly praised that this county magistrate He was not only willing to do practical things and cared about people's livelihood, but also was so capable in doing things. If his loyalty is also good, he can be a good deputy in the future!

"Yeah! He must have a lot of doubts in his mind, Benhou will tell you clearly! Regarding agricultural tax and commercial tax, Benhou feels that commercial tax is too light and agricultural tax is too heavy. In the next three years, Lantian County The ratio of agricultural tax and commercial tax must be reversed! This is the promise of Benhou to all the people in Lantian County, and also the expectation of all officials in Lantian County!"

Li Zexuan looked at County Majesty He with scorching eyes, and said non-stop with shocking words.

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