The original industrial and commercial tax law of the Han Dynasty couldn't keep up with the new changes.

Ma Qiang took out his notebook and began to write, he knew very well that due to the limitation of the field area, agricultural output would never be comparable to industrial and commercial output, unless the Han Empire was ready to become an agricultural country, but with him, the Han Dynasty was destined to become the first industrial country in this era!

"Let's see what you think."

Zhen Yan handed over a booklet and said, "This is a lowly draft, the regulations require that all industry and commerce in the territory of the military and political supervision of the Zhenbei Army must be registered in accordance with the regulations and pay the registration fee; The business registration fee shall be levied according to the proportion of the registered business capital of two thousandths, and the amount of its capital shall be less than 10,000 yuan or the temporary registration shall be subject to a registration fee. ”

Business Administration Registration?

As a descendant, Ma Qiang naturally understands what such registration is for.

Everything, for the sake of taxes.

Most of the vendors with less than 10,000 yuan or temporary industrial and commercial registration are family workshops, and charging a form fee of one penny is also more conducive to the management of small traders and hawkers.

Don't underestimate the small traders and hawkers, although they do not generate much tax revenue, they can accommodate a very large number of employed people, and full employment represents stability.

"That's a good idea, is there anything else?"

"In addition, the regulations also stipulate the details of the punishment rules for merchants who sell products of questionable quality, as well as some other regulatory provisions for merchants."

Ma Qiang flipped through it, recalled it and said, "I think there are two more contents, one is the investigation and punishment of unfair competition and illegal monopoly behaviors, such as grain and lending."

Our grain regulation is only an emergency measure, and it will have to be liberalized sooner or later in the future, but we can't let it happen again because of the liberalization, and those who lend money are the biggest culprits in promoting the annexation of land, and we can't completely ban private lending, but we must control interest rates, and high interest rates plus rolling profits are forcing people to death.

I don't want any bullshit ads in the newspapers about lending money to my kids for gifts!

The other is unfair competition, when you see that other people's business is good, you will spread rumors, frame others, and even unite with other local businessmen to squeeze out foreign businessmen, which is not okay.

These things, you have to arrest the Commercial Supervision Bureau. ”

"Ming Gong is wise! Humble duty understood! Zhen Yan's face suddenly realized, and he didn't know whether he really understood or faked.

Anyway, Ma Qiang looked at Zhen Yan like this, and had a feeling of seeing Gan Shi.

Speaking of which, I have time to see this old way.... Don't let him be lazy.

"Elder Yang, do you also have new ideas for taxes?"

Yang Wanli, who was sitting on the four-wheeled vehicle, looked at Mi Zhu and said, "Ziyu, don't you know me?" I only started to read and write after you came to Damatsu Village, where is there so much learning.

Most of my tax reform plan is due to Zizhong! ”

Mi Zhu hurriedly bowed his hand to show his modesty, and Zhen Yan looked at Ma Qiang's approving expression, and felt a bad feeling in his heart.

But what can be done, who told him that he really doesn't understand these things.

"Zizhong is good, but Yang Lao, you are the director of the Financial Supervision Bureau after all, so let's talk about it."

Yang Wanli is actually also modest, over the years, he has been from Dasong Village to Hongxing Camp, from Pingyuan County to Qingzhou to Zhenbei Army, he has been conscientiously taking the initiative to learn, this person is not afraid of being old, he is afraid of not learning, although in innovation, he may be lacking, but in daily affairs, he is also very good as a housekeeper, at least, never let Ma Qiang worry about money.

"Let's talk about our current tax situation first.

In addition to the government-run industries, our taxes mainly come from the field tax and the mouth tax, the field tax is very simple, that is, the tax is paid according to the proportion of the income from the land, but because of the reduction and exemption policy after the clearing of the land, there is almost no land tax income.

The oral endowment is divided into two types: "calculation endowment" and "oral money".

Calculation is what we usually call the poll tax, regardless of gender, from the age of 15 to 56, each person must pay a "calculation" to the state every year. Merchants and slaves and maidservants had to pay double, and each person was levied two "counts" a year.

In the time of the first emperor, this calculation was mostly 120 yuan per calculation, but it also increased from time to time, and our calculation was based on the principle of tax reduction and tax reduction, and we collected 80 yuan, and we got about 740,000 yuan a year.

The head tax for children under the age of 15 is also exempted.

We have also reduced the rest of the rent, the money, the car and ship money, the loan tax, the livestock tax, the customs duties, the mountain tax, the livestock tax and the fishing tax, and the fish tax, and we are expected to get 730,000 yuan a year.

It can be said that the expenses of our Zhenbei Army basically rely on the income of the government-run industry, otherwise within a year, we will go bankrupt. ”

"Why?"

"Hey, on the one hand, it is difficult to collect industrial and commercial taxes, and on the other hand, it is also because most of the people are self-sufficient."

Ma Qiang touched his beard and figured out the joints.

The economic characteristics of the Eastern Han Dynasty are the manor economy, and the other ones that are not included in the manor economy are also small peasant economies, which are basically self-sufficient, and there are few foreign economic exchanges, so commerce is naturally underdeveloped.

With such a tax structure, it is no wonder that all dynasties have emphasized agriculture over commerce, and your commercial tax is not much.

History is indeed like this, until the Qing Dynasty, tax revenue is still based on land tax, salt tax, and customs duties, of which the income from land accounts for as much as 70 percent, and the Ming Dynasty's strange tax policy and political climate led to less than 5% of the total industrial and commercial tax.

As for the reason for the extremely high proportion of industrial and commercial taxes in the Song Dynasty, it is also because high-profit businesses such as wine, tea, and salt are all monopolized by the government, and the so-called industrial and commercial taxes are more like the profit transfer payments of state-owned enterprises in later generations.

And one of the very important reasons for the low industrial and commercial tax is the same as Yang Wanli said, it is difficult for the government to collect it.

The collection of industrial and commercial tax generally relies on goods, but goods are not like land endowment and poll tax, those powerful are easy to conceal income and underreport goods, and grassroots officials are also easy to collude with Haoqiang to evade taxes in partnership.

You must know that in order to collect industrial and commercial taxes, the Song Dynasty set up more than 2,000 commercial taxes in Xining ten years, and a county was equipped with one point and six tax offices, and there were no less than tens of thousands of officials who specialized in collecting taxes.

This is also the core reason why the successive dynasties have not changed the core reason why they know that the poll tax will reduce population growth and lead to a serious imbalance in the ratio of men and women.

Removing the poll tax, where does the money come from? I really thought that officials don't need salaries!

It is indeed time to start preparing for the revitalization of industry and commerce, the improvement of the industrial and commercial tax, and the gradual reduction of the land tax and the poll tax in the future.