Zhu Yunwen added a generous salary to the hundreds of officials in the court, and even in order to make up for the deficit of the household department, he was determined not to build a mausoleum for himself.

This is a mutual compromise of interests.

To fulfill the interests of officials, to fulfill the interests of the Ming treasury, and to sacrifice his own interests, Zhu Yunwen does not care about this at all.

However, the collection of commercial taxes, after all, is not a word of the emperor, a holy decree to go down, the whole country is like a fabricated procedure, meticulous implementation, collection of commercial tax, to set up a commercial tax department, to promulgate the commercial tax official law, to survey the corresponding regulations, for this reason, Zhu Yunwen and the household department, the criminal department held a small court meeting for half a month.

Fortunately, this is ancient, not modern, the business behavior in the Ming society is more concentrated and single, unlike later generations, there are so many messy types of business, the current Ming Dynasty, only eating, drinking, housing, transportation, entertainment, iron smelting seven kinds of civil and commercial behavior and grain, iron, coal, cloth four new large-scale commercial behavior.

Moreover, the commercial behavior of the Ming Dynasty is centralized, that is, "urbanization", more than ninety percent of the commercial behavior occurs within the city wall, and the commercial behavior outside the city wall or outside the city is equivalent to zero.

There are two kinds of eating, one is that the people grow grain to get rid of the grain tax, and in addition to the rations that are kept for one year, the surplus rations will basically be sold to the grain merchants in the nearest county town in exchange for silver money to buy daily necessities and clothing, and the grain merchants sell grain in the county town.

The second is that the restaurants and restaurants are also in the city, unlike later generations, where there are small restaurants everywhere and at the head and end of the village.

The commercial behavior of wearing is even more single, mainly the cloth shop, and there are two sources of cloth shop, one is the clothes woven and sewn by the folk village women, and the other is the clothes purchased by the provincial wealthy merchants from the Jiangnan Weaving Bureau and the Liaodong Weaving Bureau.

Live, Daming has not had this business in this area, there is no real estate, at most it is folk craftsmen, masons, although the people also have private property transactions, but after all, it is rare, plus it is a private transaction, which is not necessary to check taxes.

, grocery stores, blacksmith shops, the former belongs to pure commercial activities, the latter belongs to craftsmen, is a craftsman, and is no longer taxed for the time being.

Okay, there is a post station in the Ming Dynasty, which is run by the government, renting horses, carriages, donkey carts and the people, and the income is confiscated except for the wages of the post station, so there is no need to tax.

The second is the dart board, which serves wealthy businessmen, and the bodyguards earn commissions, which is a kind of commercial income and should be taxed.

The entertainment industry of the Ming Dynasty is mainly Qinglou, brothels and opera troupes, the first two are large commercial and tax households, Nanjing's Yiyue Pavilion, Zhu Yunwen asked Zhu Zhi, and the latter reported that the beans were poured from the bamboo tube, and the annual income of Yiyue Pavilion was always sixty or seventy thousand taels.

The opera troupe, this year's opera troupe has no fixed performance venue, the temple fair and singing hall are the main sources of income, come and go without a trace, tax inspection is not realistic at all, give up.

Iron smelting!

In fact, as early as the Hongwu period, Taizu allowed the people to contract iron ore smelting, and there was an iron tax, and the corresponding tax was charged according to the weight of the smelting, and the proportion was about 12 taxes to 15 taxes.

Now that Zhu Yunwen has let go of the private merchants who smelt iron, then the commercial tax must be levied.

"To buy a business registration, those who have business activities must register with the county business department and obtain a license, otherwise, they are not allowed to do business."

This is the first rule set by Zhu Yunwen, which is probably similar to the industrial and commercial business license of later generations, of course, the punishment is much simpler and more rude than that of later generations.

"Unauthorized business behavior, once discovered, will be decided!"

The basis of collecting business tax, the first thing to figure out is how many merchants, you can't say that you want to do business, you can farm if you want to farm, and the purpose of issuing a business license is to facilitate management.

"All provinces have political envoys, commercial tax inspection departments, commercial tax inspection bureaus in all provinces, and commercial tax inspection teams in each county.

As for the villages below the county, there is no need to manage it at all, because there is no commercial behavior at all, it is nothing more than a private transaction between the people themselves, what do you care about?

It is very easy to set up a commercial tax department, and if a clear character is set, the local government will naturally recruit manpower, and in a county, there are always so many people who are not able to read and write, and the difficulty of setting up a team is not great.

It is rare to find the system and the law.

In this regard, we cannot copy the future generations, because the national conditions are different, and the social forms and business behaviors are also different.

"In addition to what I just said, all those who have not gone to the Yamen to apply for business permits will be decided, and the prices of goods in each province can be determined according to the local people's conditions."

Zhu Yunwen gave an example, "The floating of the upper and lower red lines shall not exceed the official standard, grain, salt, iron and coal, now I have the largest amount of money and goods, and it is also the five kinds of goods that have the largest exchange of money and goods, and the local government must strictly control it. ”

Zhu Yunwen said that the officials of the Criminal Department were busy bowing their heads.

"The most important basis for business trading is good faith, businessmen tend to profit, and do things often by unscrupulous means, for dishonesty and breach of contract in the process of commerce, the local commercial tax yamen will accept and investigate, and after verification, for the dishonest party, the property and the plaintiff will be fined.

The law also restricts the buying and selling of local government officials and private traders, and it is not allowed to engage in forced buying and selling, as well as acts of reversal after trading. ”

Zhang Chun, the newly appointed secretary of the Criminal Department, was beating wildly.

Zhu Yunwen said a lot, all of which were some memory clauses in his mind about the remnants of the civil and commercial laws of later generations, and after making slight changes, he took them out, and then corroborated them with the officials of the household department and the criminal department, and finally recorded them one by one.

"In terms of the law, these are tentatively filled, and in the process of the future, the gaps will be checked and filled, and they will be filled in slowly."

Zhu Yunwen took a sip of tea and soaked his dry throat, and turned his gaze to Xia Yuanji.

"As for the commercial tax, the stepped tax law mentioned before is not changed, and in the business behavior of the local government and county, after the buyer and the seller have completed the business act, the seller will provide the buyer with a certificate, and the buyer can go to the commercial tax yamen to exchange for silver money, and the amount of money is thirty-one-month of the transaction amount."

Invoices are a must, but if the official does not come forward, it will be difficult for the invoice to obtain the soil for survival, and the invoice can be exchanged for money, which greatly encourages ordinary people to take the initiative to ask for invoices after the transaction is completed.

It's just that many people are illiterate, so Zhu Yunwen had to take out the Arabic numerals invented in ancient India for this reason.

Invoices are transcribed in Arabic numerals along with Chinese characters.

Supplemented by strict laws, the behavior of falsely changing the invoice amount will be decided once verified!

In terms of law, it is indeed too strict, but only strict law can ensure that private merchants do not go down the wrong path at the beginning, nor will they be full of ghosts and ghosts at the beginning. Only strict laws can ensure that such an old empire as the Ming Dynasty can operate with high efficiency and accuracy from top to bottom, just like the Great Qin of the cultivation and warfare system.

When the business behavior of the Ming people has become trustworthy and law-abiding, the strict law will naturally gradually relax, if even the common people have begun to have the concept of trustworthiness and law-abiding, they will naturally supervise in their daily life, and the only function of the law is only punishment.

"In addition, from today onwards, all the merchants who purchase goods in the four government-run cities of grain, iron, salt, and coal, as well as the two weaving bureaus in Liaodong and Jiangnan, will pay a tax in advance, the amount of which is 40 taxes and 1, and the official will issue a certificate.

If the merchant chooses to transfer the goods, the receiver can obtain the official certificate from the transferor for the deduction of its year-end tax payment, and if the transferor refuses to provide the voucher, the receiver can report to the Commercial Tax Inspection Bureau. ”

Zhu Yunwen originally considered value-added tax, but value-added tax is not in line with the current national conditions of the Ming Dynasty, and only a part of the turnover tax in the value-added tax can be used for excessive purposes, because now the industrial chain of production-processing-wholesale-sales in the Ming Dynasty is not perfect at all, and there is no need to make such a complex tax as value-added tax.

And the main head of the commercial tax, but also in the grain, salt, iron, coal cloth of these five kinds, and most of the large transactions, in order to prevent tax avoidance in the process of transactions, the turnover tax should indeed exist, considering the cost of transportation, although there is a turnover tax, it is not in addition, can be used for the year-end settlement of commercial tax deduction.

After spending more than half a month, Zhu Yunwen finally drafted a charter with the Ministry of Household Affairs and the Criminal Department, and the next step was to implement it nationwide.

At this time, we saw the superiority of the imperial system, that is, absolute efficiency.

All the local political envoys who received the charter were the first to act in accordance with the regulations, and they would never dare to delay it, and of course, there was no need for them to discuss and discuss it.

Delay is disrespectful, if you don't do it, you say it, that is to bully the king, the brocade guards of the whole country are staring at it, dare not take the emperor's words seriously, you have to be prepared to be beheaded.

Although there are still some unsatisfactory places, and there are many subtle flaws, but to check and fill in the gaps, Zhu Yunwen is also ready to slowly improve and supplement, no matter how to say, the reform of the Ming business system, since the establishment of the second year, finally kicked off vigorously!