Chapter 492: Change

Obviously, Emperor Taizu is a master at playing with this set of rules.

After the Anshi Rebellion and the reign of Dezong Zhongxing, Yang Yan proposed the two-tax law, changing the previous method of taxation according to the number of people, and changing the tax according to the number of properties of each household, and canceling the previous method of taxing in kind, which was levied twice a year, which was the two-tax law.

It is a pity that the two taxation laws are based on the standard of taxation according to the rich and poor, which violates the interests of large landlords and is fiercely opposed by the landlords and nobles, and it has been implemented for more than 30 years.

What Emperor Taizu took was precisely the two-tax law.

However, unlike the Tang Dynasty, although the two tax laws of the Great Qi Dynasty were also taxed according to the level of wealth and poverty, it was different from the one-size-fits-all tax rate of the Tang Dynasty, and the tax rate was also divided according to the grade, and there was a minimum collection standard, which was basically the same as the way of leviing different tax rates according to different wage standards implemented in modern society.

Under such a tax system, the poor would not be unable to live because of taxes, and the rich would not complain that most of their income was levied by the imperial court.

This tax system has worked well, but with the change of emperors from generation to generation, it is an inevitable trend for an imperial court to decay and lose, and the same is true of Daqi.

Judging from the information obtained by Lu Yun, it has become a common trend in some areas for wealthy households to lie about the acres of land, or even to share the number of acres of land to tenant farmers.

Because of the minimum levy standard, some of the acres of land allocated by the tenant farmers have not reached the amount, and some of the tax rates have been reached, but the tax rate is much lower than that of the larger mu, so that the taxes collected are much less.

This will inevitably create a huge tax loophole, and where will this loophole be filled?

Among them, the tenant farmers are the most miserable, they have no land autonomy, and their entire wealth is tied to the landlord, although they suffer losses, they can only press it, otherwise how can the family rent land to provide for a living?

As a result, although the land tax system is still a two-tax law on the surface, it has deteriorated a lot, and the peasants are still being slaughtered.

Officials and high-ranking rulers were also happy to see this, because compared with the poor peasants, they belonged to the landlord class and were also vested interests, and there was no reason why they should not uphold the original tax law.

It's just that this situation seems to be no big problem in the current peaceful and prosperous times, but once the building is falling and the court is crumbling, the tax loophole will become the most fatal blow.

In view of this, Lu Shuo carefully struggled for a while and decided to mend it.

Changemakers in history rarely have happy endings.

Lu Shuo doesn't have much ambition, but in the face of the disadvantages of taxation, which is most closely related to the country and the people, he has read the books of sages for many years, and he has modern concepts, but he really can't sit idly by.

Presenting one's thoughts through the canon is the gentlest way to do it.

Just because the revision of the canon is not a formal admonition, at most it is a clear personal opinion, and it is not adopted to see the superior.

However, Lu Shuo was very confident, he felt that if he really made changes to this set of tax laws formulated by Taizu himself and had not changed for many years, even if Emperor Hui Chong did not follow his method to make reforms, he would inevitably pay attention to the current tax drawbacks, which was already a kind of progress and transcendence.

Thinking about this, Lu Shuo didn't delay, he was full of ink, and his subordinates kept writing.

Everything is ready-made, and Lu Shuo already has a complete set of structure in his mind, and writing at this time is like a surging river, and like the flooding of the Yellow River...... Ahem, don't blow it, in short, it's written smoothly.

On this day, Lu Shuo sent Li Yan back to deliver a letter as usual, saying that he would rest in the Hanlin Courtyard today.

However, unlike yesterday, not long after Li Yan came back, a petty official came from outside to report, saying that the Lu Mansion had sent someone over to deliver food and soup.

At that time, Lu Shuo was chewing the food provided by the Hanlin Academy, although it was not unpalatable, it was not as good as at home. Seeing that someone had brought food, he was also overjoyed, and when he opened the lunch box, he saw that the fragrance hit him, and Lu Shuo immediately saw that it was Yuan Wenyi's handiwork.

The colleagues around him who had spent several days in the Hanlin Courtyard were immediately envious when they saw Lu Shuo being brought food, and they all joked that he had married a good wife.

Lu Shuo didn't shirk it, he accepted everyone's praise correctly, and at the same time he didn't hesitate to share, Yuan Wenyi was well prepared, and he thought it was also this idea.

Relying on the merits of food, Lu Shuo's relationship with his colleagues has become much closer.

Another night passed.

Lu Shuo wrote tirelessly, and finally finished writing the last eight articles at noon on the second day.

At this time, there were still three and a half days before the deadline for the dedication of the Great Qi Dictionary.

Lu Shuo has completed everything, and the rest of the people are still working hard to write.

After checking everything and seeing that there was nothing wrong or missing, Lu Shuo got up from his seat and walked to the jade hall in front of him under the surprised eyes of his colleagues.

After entering the Jade Hall, Lu Shuo first asked the official guarding the door, "Is Master Zhang in the hall?"

When the official smiled at Lu Shuo and said, "Yes, Lu Editor, please." ”

As he spoke, the official led Lu Shuo into the inner hall and lifted a curtain for him.

Zhang Jingxiu was lying on the public desk writing documents at this time, and only raised his head when he heard the sound of people entering the door, and saw that the person who came was Lu Shuo, he clicked the chair with a pen, and continued to bow his head to write.

Lu Shuo sat aside with the compiled documents, and the official who brought him in came in to add tea to Zhang Jingxiu, and made a new pot of tea for Lu Shuo.

Soon Zhang Jingxiu finished writing the paperwork, took out the seal and pressed it and gave an order to the official, and when he went out, he turned his head to look at Lu Shuo, looked at the document in his hand, and asked, "How are the regulations written?"

Because of the tight time this time, Lu Shuo's task was extremely heavy, Zhang Jingxiu never expected that Lu Shuo would write things in advance so long.

"It's done, and I'm going to ask the bachelor to look at it. ”

With that, Lu Shuo stood up and handed over the paperwork in his hand to his case.

Zhang Jingxiu's eyes were full of disbelief, and then he was a little disappointed, as if he thought that Lu Shuo could complete the editing task so quickly, but it was just because he was not serious.

Lu Shuo understood the meaning in his eyes, but he didn't bother to explain, everything was in the paperwork, and he naturally understood after reading it.

Zhang Jingxiu looked down and said a serious lesson to Lu Shuo.

"In such a short period of time, I deliberately give you a chance to make meritorious contributions, your task is the heaviest of all Hanlin, and it is expected that you will never be able to finish writing in a short period of time. Do you feel that you have been wronged by coming here to edit and revise? Let me tell you, the master of the eye looks down on the ...... of the revision of the canon Huh?"

As he spoke, Zhang Jingxiu's tone changed, and he let out a heavy "ah".