The so-called tax-sharing system mainly refers to the division of central and local revenue sources, and through the division of tax powers, the tax revenue is divided into central tax and local tax according to the type of tax, so as to carry out separate management.

The logic of realizing the tax-sharing system is to allow local governments to decide on legislation, levy, suspension, tax reduction, and tax exemption in accordance with local conditions and time conditions, and determine the tax rate and scope of collection.

In addition, before the tax-sharing system, all fiscal revenues were transferred to the central government, and then the central government deported them to the local governments according to the plan, so that the connection between taxation and the local government would be too loose, and it was easy for a large number of potential tax revenues to be missed - so when local taxes can be accounted for separately, they can naturally increase their enthusiasm for tax collection.

Whether in ancient or modern times, Chinese and foreign, the imperial court and the common people have always been in a state of repeated contest on the issue of taxation and tax avoidance, so the issue of taxation has become a very headache, and often the efficiency of direct taxation by local governments is related to their own interests.

In the past, in order to control the localities, the central government often pinched all the fiscal and taxation in its own hands, which made the local taxation not have much to do with its own interests, which also led to the bottom of the tax collection efficiency.

Of course, in the tax sharing system, it is also divided into two forms: the thorough tax distribution system and the non-bottom tax distribution system, of which the complete tax distribution system is to completely divide the central and local tax management powers, and will not set up a shared tax, this tax sharing system has the highest tax collection efficiency, but the requirements for the legal environment are also the highest, so it is not suitable for the current Ningchu.

For a centralized country like Ningchu, the incomplete tax division system can not only ensure the overlap of tax management authority, but also ensure the dominance of the central finance, which is naturally more suitable for the current Ningchu.

After Ernst made relevant explanations, everyone finally understood that this set of rules would not be implemented at all in the past great unified dynasties, but in the late Tang Dynasty, when the local control was not effective, there was a bit of a shadow in it, but in this way, the tax network was dense, and the people were not overburdened?

"But under the dense tax network, there will eventually be people who think that the imperial court is too harsh......."

When the minister expressed his concerns, Ning Yu shook his head and said loudly: "According to the current tax law of our dynasty, since the fire consumption silver, poll tax and miscellaneous factions have been completely abolished, only the field tax and industrial and commercial tax, and the amount of land tax is also levied by the ladder system, and the ordinary family with less than 100 mu needs to pay only half or even one-third of the tax of the previous dynasty, how can we talk about the tax weight?" ”

Speaking of which, the ministers' minds are actually very clear, not talking about those little people at all, but talking about their own families, because they are all officials and gentry paying grain in one piece, legal tax avoidance must be gone, but there are still some small routines that can avoid taxes privately, but now that this set of tax sharing system is underway, how can this avoid taxes?

The reason is very simple, in the past, the reason why tax avoidance or tax evasion was because tax had little to do with the local government, so the local officials in order to befriend the local gentry and family, they would naturally give a face, and transfer the tax pressure to the people.

However, if the tax sharing system is realized, according to the current tax law of Ningchu, if local officials want to develop, they must collect the taxes that can be collected, otherwise they will be hungry, and secondly, if they want to pass it on to the people, it will also be impossible to realize it because of the integrated grain payment system and the ladder taxation system of the officials and gentry.

Therefore, at this stage, when the tax distribution system is introduced, everyone can understand the emperor's meaning, that is, perseverance in attacking the gentry clans, through this series of tax laws, their wealth is stripped from the land and included in the dual supervision of the court and the locality.

To put it simply, Ning Chu's policy this year almost completely deprived the traditional gentry of their privileges, and completely shattered their control over the people.

Of course, Cui Wancai understood the emperor's thoughts, and then said softly: "What Your Majesty said is very true, the weight of the people's taxes depends on the people's feelings, as for the division of the tax scope, it is a problem, how to reserve the tax amount for the local government?" And how much should I set aside? ”

The meaning of this basically means that the implementation of the tax-sharing system has become a foregone conclusion, and it should go to the level of actual operation, and this level is related to the game between the central and local governments, so Cui Wancai has to be a little more cautious.

Ning Yu said softly: "The tax sharing system is not to live separately, the central government's leading finance is an inevitable choice, local finances naturally have to fully cooperate with the central financial plan, some local financial foundations are too weak to maintain their own existence, and the central government will transfer financial payments as appropriate." ”

"So what should be allocated to the central tax scope? In my view, in addition to the land tax, industrial and commercial tax and stamp duty to be collected by the central government, such as those strategic materials and commodities that need to be coordinated by the whole country, such as salt, iron, grain, etc., will be allocated to the scope of central taxation, as for local resources with special characteristics, such as tea tax, land transfer fees, and other taxes with scattered tax sources, such as vehicle and vessel tax, transportation tax, etc., can be put into local taxes. There are also some tax sources that are more common but difficult to collect, and can be shared by the central and local governments. ”

Ning Yu's words finally broke the last mystery, and for everyone, this tax reform is almost clearly telling everyone that the imperial court is not to indulge in the locality, but to continue to tighten the financial rope, and if you want money, you have to cooperate with the emperor well, otherwise you will have to eat.

Cui Wancai sighed lightly, obviously in the future, everyone is afraid that those remote areas will be more fearful, after all, most of the time they have to rely on local taxes, and these places do not say whether they can get benefits, but the key is that it is difficult for a good woman to cook without rice, when she can't sustain herself, how can she make benefits?

........

Just when the Ningchu monarchs and ministers were dealing with the fiscal reform of the tax-sharing system, great changes also took place in northern Xinjiang, and after killing his father with his own hands, Galdan Tsering finally became a new generation of heroes of the Dzungar Khanate, and this Great Khan was not only younger than the dying Arabutan, but also more innovative.

Out of long-term thinking about the war, Galdan Tsering was determined to change the current loose system of the Dzungar Khanate, and in order to better consolidate his dominance, he set up a separate military organization - Angji, and this Angi is somewhat similar to the Eight Banners, with the army on the horse and the people on the horse.

Galdan Tsering incorporated 100,000 families of the Dzungar tribe into the Angi, and set up a total of 21 Anghi, each of which had 5,000 households, and was divided by the powerful Taiji of the various Oirat tribes, such as Dawazi of the Chorus, Dashdawa, Cheling of Dulbert, Shakdur Manji of the Hoshut Division, Amursana of Huit, Batur Ubashi of Turgut, and so on.

Although they all have their own Angji, they are mainly responsible for logistics in peacetime, and the big and small political affairs are handled by Zaisang to inform Tushmer to make a decision, and they are completely under the orders of Galdan Tsering when they go to war, so as to ensure that Galdan Tsering has a stronger ruling ability.

After making these preparations, the time came to June, and Galdan Tsering was ready to personally lead the 60,000 Junggar army in the direction of Zhaomodo, intending to completely drive Tushetu Khan to the Chechen Khanate, and take the Chechen Khan in one fell swoop, so as to completely guarantee the control of the Dzungar Khanate over Mobei Mongolia.

Strictly speaking, this still belongs to the previous plan of Tseden Alabutan, but it has not been completely realized, and Tseru Alabutan's body cannot support it, and in order to promote the smooth implementation of this strategy, he did not hesitate to let his son Galdan Tsering kill his father with his own hands, the purpose is to complete the handover in a shorter time, so as to ensure the capture of Khalkha Mongolia.

However, after all, Galdan Tsering is very different from his father, he is not only brave and good at fighting, but he is more ambitious, mainly in his attitude towards Ning Chu - the previous strategy Alabutan hoped to reach a peace agreement with Ning Chu, even if he abandoned Monan, but at this time Galdan Tsering was different, he decided to continue to attack Monan Mongol and even Qinghai-Tibet Mongolia after eliminating the Khalkha Mongols.

And before that, Galdan Tsering decided to do something first, at least to express his meaning to Ning Chu.

"Xiao Celing Dundob, Ben Khan plans to send you back to Guleza, commanding the 10,000 Junggar army stationed in Guleza, as well as 30,000 people from Nian Qianyao, stationed on the border of Anxi, once Ning Chu wants to intervene in the war, you will immediately attack Gansu!"

"Great Khan is not allowed!"

As soon as Da Ce Ling Dun Dobu heard this order, he immediately stood up and admonished: "Great Khan, when I go out to fight in Mobei, I must not make any extraneous branches, if I let Ning Chu send troops in advance, I am afraid that it will affect the Great Khan's plan!" ”

Galdan Tsering snorted coldly, "Dun Duobu, you and Father Khan both want to avoid Ning Chu first, and they don't hesitate to make compromises, but can they really avoid it?" Haven't you seen Ning Chu's wolf ambitions? ”

After finishing speaking, Galdan Tsering stood up and walked around in place for a while before standing still and looking at everyone and sneering.

"Dumbob, aren't you cowardly? If you are timid, go back to Guleza yourself! ”

Da Celing Dun Duobu's face suddenly turned red, he knelt down directly, looked up at Galdan Tsering, and the next scene made everyone shocked, only to see Da Celing Dun Duobu very decisively pulled out the small silver knife on his waist, but the snow-white blade made everyone's hearts chill.

But Gardan Tsering was unmoved, and shouted in a low voice: "Dundob, what do you want to do? ”

Da Ce Ling Dun Dobu gritted his teeth and swung the knife hard, but he cut off the ring finger of his left hand, and the blood quickly stained his clothes, and at this time, Da Ce Ling Dun Dobu, his face also became slightly pale, and he said in a low voice: "Great Khan, the minister has no intention of being timid, if he can help the Great Khan achieve a generation of great causes, the minister is willing to die to apologize, just implore the Great Khan to think twice!" ”

Galdan Celing's face suddenly became a little cloudy, if it was with his current temperament, it would not be an exaggeration to kill Da Celing with one sword, but he couldn't kill it, after all, Da Celing can be called the first hero of his position, and if he really wants to kill it, it is estimated that people's hearts will be completely scattered.

Thinking of this, Galdan Tseling hurriedly picked up the kneeling Da Tseling Dundob and scolded the others: "Why don't you send someone to bandage it quickly?" ”

Then Galdan Tsering said apologetically to the Great Tseling Dundob: "Dumborb, why are you doing this? Who does not know your devotion to my Dzungar Khanate? It's just that there are a lot of things you haven't thought of yet. ”

After the others wrapped Da Ce Ling Dun Duobu into a ball, Galdan Tsering slowly took the silver knife in the other party's hand, inserted it back into the scabbard, and sighed: "Do you think that Ben Khan is so eager to start a war with Ning Chu? But now we have reached the bottom of the battle! ”

Galdan Tsering's face was a little solemn, "Right now, Emperor Ningchu has become the Great Khan of all Mongolia in the Mulan Enclosure, so it can be seen that his ambition is not just a corner of the south of the desert?" If I don't make up my mind, when he trains his army in the future, how will my Dzungar Khanate deal with itself? ”

Xiao Celing immediately knelt down and said in a deep voice: "What the Great Khan said is extremely true, the minister is willing to lead the army to contain this great enemy for the Great Khan, so as to ensure that the Great Khan has no worries!" ”

Everyone also knelt down one after another, asking to lead troops to contain Ning Chu, while Da Ce Ling Dun Duobu, who was standing on the side, watched this scene with a pale face, and finally let out a long sigh, he knew that he couldn't stop it, and it was impossible to stop it again.

It's just that the opponent who single-handedly defeated the entire Great Qing Kingdom, is it really that simple?

.......

When Galdan Tsering sounded the horn to attack Zhaomodo, more than 60,000 troops were attacking Zhaomodo in two directions, but for Tushetu Khan, who was struggling to survive in Zhaomodo, it was already a matter of life and death.

Speaking of which, for the entire Mobei Mongolian tribes, Zhaomoduo can be said to be an impressive place, because the Jungar Khanate was almost invincible under the leadership of Galdan, and even Kangxi had to personally recruit to stifle this threat, and when the two sides fought for the last time, Zhaomoduo became the key place in the war.

Now, however, Chaomodo was once again on the verge of becoming the focus of war, but Tushetu Khan had lost all his fighting spirit, and he did not think that he would be able to defeat the menacing enemy.......

Tushetu Khan felt a little sad in his heart, maybe he could only hope for reinforcements from Ningchu at the moment, but even if the reinforcements came, could he use the miracle of the year to defeat Zhunger? Or even if Dzungar is defeated, what will happen to the Tushetu Khan?