"Poll tax, we're going to scrap it sooner or later!" Ma Qiang tapped his finger on the table and said, "The poll tax will not only create wild people, but also reduce the fertility rate, which will be very detrimental to our post-war population recovery."

But just like what you said, if the industrial and commercial tax does not go up, we will not be able to reduce the poll tax and agricultural tax.

Tell me about the results of your discussion with Zizhong. ”

Yang Wanli handed the booklet to Mi Zhu, who handed it to Ma Qiang, who opened it and listened to Yang Wanli introduce the plan.

"The original various taxes, after combing, can basically be divided into three categories.

One is property tax, that is, the tax that occurs when purchasing some property, such as livestock tax, car and ship money, mountain tax, etc.

One is the taxes caused by the sale or lending of goods, such as market rent, money calculation, loan tax, etc.

The last category is tariffs.

We plan to merge the various tax items under these three tax headings into three types of property tax, municipal tax and customs duty.

Among them, the property tax is levied on a one-time or annual basis according to the family that owns the chariots, horses, houses, and mountains, and the basis for the tax collection is the deed that needs to be established at the time of the transfer, and it is declared that only the transaction of paying the tax and obtaining the official deed is valid and legal.

The municipal tax is the most difficult to collect, and Zizhong suggested that all merchants should be required to issue a pledge in triplicate when buying and selling, one for self-keeping, one for the buyer, and one for the government, so as to collect the tax. ”

"Agent? Tell me more about it. ”

Yang Wanli looked at Mi Zhu, and Mi Zhu arched his hand and said, "This is still after listening to Zheng Gong's class, and the humble position was inspired."

"Zhou Li" has a saying: listen to the name and blame Fu Bei, listen to the deed, listen to the sale and buy the quality agent, Zheng Gong said that the quality is a kind of long coupon, used for population, cattle and horses and other big transactions; It is a kind of short coupon used for small transactions such as weapons, grain, and cloth, both of which are issued by pledges set up by the government on behalf of buyers and sellers, so as to determine the transaction.

In the next opinion, it is too cumbersome for the government to set up a pledge to make and issue for the buyer and seller, which is not conducive to the future business business, so it is better for the government to print a special book and hand it over to the businessman, and after the businessman issues it, it will be returned to the government to pay taxes.

In this way, it is not only conducive to the businessmen to keep their own accounts, but also conducive to the government's collection of market taxes. ”

Isn't this just an invoice?

Ma Qiang's eyes rolled, the later generations of Huaxia basically collected taxes according to invoices, although unbilled income is allowed, but because of the later VAT deduction chain, if you don't invoice the other party, the other party will not be able to deduct taxes, so basically all commercial activities will be invoiced.

Of course, with the exception of some individuals or small-scale taxpayers who cannot deduct taxes at all, in later generations of restaurants, there are often owners who use drinks instead of invoices to evade taxes.

But there is an era of the situation in an era, and in later generations, it is because it has entered the information age, which is information comparison and deduction, and it is difficult to appear yin and yang tickets, but in this era, yin and yang tickets are not too simple.

Ma Qiang voiced his doubts.

"If there is a merchant who obviously traded 100,000 yuan to the merchant, but it is only recorded as 10,000 in the book, and it is written as 100,000 for the merchant, what should I do?" vp

"When all goods leave the city, they need to be inspected with books, so that they can prevent them from opening fewer books."

Ma Qiang listened to this scroll a little unpleasant, shook his head and said, "This scroll is not very good, let's change it to invoice, and this city tax will also be changed to business tax."

As for the comparison between invoices and customs clearance, you know a large amount of goods out of the city, but what about a small amount? This is troublesome to inspect, and for example, treasures, clothes, and wine houses and restaurants, you can't always look at how many ** are in other people's stomachs, and Mr. Jia didn't do it first.

So this law is good, but it still needs to be changed, first of all, we must determine what things are not taxed, my suggestion is that according to the industrial and commercial registration, those small merchants and hawkers are exempt from tax, they just eat with a mouth, and many people can't even write, how to write invoices?

Therefore, only merchants with a certain scale are required to pay business tax.

However, it is also necessary to prevent big businessmen from taking advantage of the loopholes in this policy to evade taxes, and in this regard, the concept of legal persons and shares should be strengthened in the industrial and commercial registration, and whose industry is registered is whose industry, and if it is a branch opened by a big businessman, it should also be recorded in the record, and the policy should be unified.

In this way, we can concentrate our energy on dealing with those large and medium-sized businessmen, saving us a lot of trouble.

Second, it is necessary to weaken the ex-ante and strengthen the ex-ante, and the business tax is mainly self-declared by the merchants, but the financial supervision bureaus of the counties and even the general's mansion should conduct case selection and inspection, and those who evade taxes and evade taxes will be severely punished after they are caught, and according to the tax evasion, the maximum penalty will be three times the lightest and confiscated, and the highest will be confiscated from the whole family, and the main offender will be killed, and the righteous people who report tax evasion should be rewarded. ”

Ma Qiang was chattering that Yang Wanli and Mi Zhu had already begun to take notes, and they also knew about this city tax... No, the collection of business tax is bound to be difficult, but no matter how difficult it is, it must be collected, after all, no government can live without collecting taxes.

"The tax rate of business tax should also be tendentious, and the tax rate of luxury goods must be high, which are all things that rich people need, and they can afford to pay more taxes and higher prices.

But some necessities, such as coarse cloth and grain, have a low tax rate, these are people's livelihood goods, and the price is high, and the people will not be able to live.

Also, the rules of bookkeeping should also be unified, just take the loan law of our Red Star Camp as the standard, this Yang Lao, you know better than me, the bookkeeping rules are not uniform, and the accounts can't be checked. ”

Mi Zhu and Yang Wanli are accustomed to Ma Qiang's style of either not opening his mouth, but as soon as he opens his mouth, he is a set of solutions, while Zhen Yan's eyes are getting bigger and bigger, what is the general's head doing, and how to be so proficient in business.

Oh... I almost forgot that the general Zhenbei in front of me was the emperor's royal merchant back then.

Ma Qiang said for a while before picking up the lacquer bowl and taking a sip of water, thinking about it and saying to Yang Wanli, "Old Yang, do you think that in this way, do you need to add a lot of tax collectors?" I think it's better to set up a special tax supervision bureau, a full-time special class, how about temporarily subordinating to your financial supervision bureau? ”

Yang Wanli thought for a while and said, "I have 65 counties in Qingzhou, 100 counties in Jizhou, and 90 counties in Youzhou, even if you remove the counties that are still in the hands of thieves such as Gongsun Du and Yuan Shao, there are nearly 200 counties.

At present, many tax matters are handled by the joint county government and the internal military guard, and if they are independent, if they are independent, if this tax reform plan is implemented well, there will probably be nearly 10,000 people in the tax supervision bureau. ”

"Ten thousand? These are all things that need to be able to read and write, and we can't find so many people, no, five thousand at most! As soon as Ma Qiang opened his mouth, he cut off half of the establishment.

It's not that Ma Qiang feels sorry for the salaries of officials, but that 10,000 cultural people are really hard to find in this era.

"Thank you Ming Gong!" Yang Wanli agreed without replying, in fact, the bottom line in his heart was 4,000 people, and Ma Qiang actually gave an extra 1,000 people.

Ma Qiang's face suddenly darkened... Old Yang, how did you become bad...