"Xiang Gong, the street department and the financial secretary of the public to investigate and secretly visit, since the winter of last year, the "Huang Ji Restaurant" in the city of the Daimyo Mansion has sold a total of about 600,000 catties of alcohol in the past four months, and the tax evasion has reached more than 60%, far less than the amount that should be paid. ”

Wang Song nodded, according to the officials of the Finance Department and the Street Department, this "Huang Ji Restaurant" must be tax evasion.

The inspection made Li Gu's face turn red, and he bowed solemnly: "Xianggong, it is the villain's lax investigation and punishment that makes so many drinks smuggled in." Please forgive me!"

Ma Kuo waved his hand and said, "Li Gu, don't be impatient, wait until you understand the matter."

There are three main forms of cupbearery in the Northern Song Dynasty: wine monopoly, koji monopoly and tax liquor. In different places, three different policies are implemented. The Sanjing area has a monopoly on koji, and the prefecture is a monopoly on liquor, and the places below the county level either pay taxes or implement a liquor monopoly. This policy of differential treatment, taking into account the characteristics of the locality, is conducive to the greater profit of the country.

The monopoly of liquor, the liquor shop is owned by the government, the means of production, production costs, and production raw materials are solved by the government, and the winemakers rent the winery from the government to organize production, and the liquor is underwritten by the government, and the price of the liquor is set by the government. At that time, there were two types of hotels in Kaifeng that were responsible for selling official liquor. One is called the main store, and the other is called the foot shop.

"Tokyo Menghualu" records, "There are 72 households in Jingzheng store, and the rest cannot be counted, and the rest are called foot shops." "There is also a restaurant, which is a place for drinking and eating in the official camp. The sake store is a wholesale place for government sake, and there are also retail stores called "auctione" and "berdo".

"Director Fang, according to your investigation, how much tax should be paid for this "Huang Ji Restaurant"?"

Fang Teng, the director of the Finance Department, said cautiously: "Back to Xianggong, according to the old law, 4,000 yuan should be paid."

"4000 pieces! My year's money, plus all the rewards, is less than 300!"

Wang Qing's eyes widened, and he said incredulously: "These people are taking advantage of the chaos in the northland, fishing in troubled waters, and making a fortune, Xuanfu Division can't ignore it!"

Ma Kuo nodded and said: "These heroes have always been in collusion with the government, and they have fattened themselves to the detriment of the public. The government has not benefited, the people have suffered greatly, the rich have become richer, the poor have become poorer, and it is only those officials and the powerful who are full of fat!"

The Jin people went south, the northern land of the Great Song Dynasty was eroded, the local government lost its consul's office, the old order was completely broken, and the civil administration and economy were greatly hit.

The Xuanfu Division took over the two rivers, and had to start all over again, appoint officials, and run the localities. However, many measures related to people's livelihood and economy are still being explored and improved.

China's economic form, from the pre-Qin to the early Han Dynasty, was the "aristocratic economy", to the Eastern Han Dynasty and the Wei, Jin, Southern and Northern Dynasties, it became the "clan economy", after entering the Sui and Tang dynasties, and then to the Song Dynasty, and finally became the "gentry economy". These three economic forms, in essence, are all "government and business economies".

The Song Dynasty encouraged officials to do business, and officials were rich merchants, coupled with the fact that the Song Dynasty did not suppress mergers and allowed land annexation to be laissez-faire, the rich gentry and wealthy right occupied half of the world's fertile land, but the taxes were less than 30%.

Although the Song Dynasty had developed commerce, the monopolistic and profiteering industries were all monopolized by the government, such as salt, iron, tea, vinegar, and wine. The common people are engaged in some low-profit industries, such as food and clothing.

"If you want to become an official, you will be recruited to kill people and set fires; If you want to get rich, you should sell wine and vinegar while you are in the line", even wine and vinegar are competing with the people for profit, and the official and commercial economy of the Song Dynasty is much larger than the private economy, and the amount is huge, which is far from real prosperity.

However, it can also be seen that the profits of the wine industry are so great that the people are desperate.

Before Yuanfeng, the three divisions of the Song Dynasty were the highest financial institutions at that time, mainly divided into salt and iron, degree branches, and household departments. Among them, the collection of commercial tax is the responsibility of the Salt and Iron Division. After Yuanfeng, it was changed to the transfer department of each road.

Most prefectures and counties in the Song Dynasty had tax agencies that specialized in collecting various commercial taxes. It is located in Sijing (Tokyo Kaifeng Mansion, Xijing Henan Mansion, Nanjing Yingtian Mansion, Beijing Daimyo Mansion), called the "Metropolitan Commercial Tax Institute", and belongs to the Central Taifu Temple.

Taxation at all levels is supervised by the imperial court, called "supervisors", and the civil and military ministers are poor, and the status of the civil and military ministers is higher than that of the military ministers. Taxes with an annual commercial tax amount of more than 30,000 yuan are supervised by state and county officials. Most of the tax supervisors are elected by the envoys of various provinces, and the officials are the officials of the ministry.

Each prefecture and government is called "all taxes", and each army, county, and town is called "taxation" or "tax field". The branches under the state and county tax administration are called "tax yards", "sub-offices" or "tax shops". During the reign of Emperor Shenzong of the Song Dynasty, there were more than 1,200 counties, armies, and 1,993 supervisors.

"All prefectures and counties are in charge, and there are also towns and towns, and the large ones are dedicated to the official prison, and the small ones are ordered and led by the assistants, and the states still order the capital and the prisoners to be in charge at the same time. The traveler is called 'tax', and every thousand dollars is counted as twenty; The resident market is called 'housing tax', and it is counted as 30 per thousand yuan. ”

The merchant sat on the Jia, and the tax rates were 2% and 3% respectively, and the commercial tax system of the Song Dynasty can be described as good.

Also because of the huge profits, salt, wine, iron, tea, alum, etc. were all forbidden things in the Song Dynasty. Among the prohibited substances, the prohibition of salt, iron, and wine was the longest, while the prohibition of spices and vinegar was the first in the Northern Song Dynasty.

For forbidden things, the imperial court cracked down on tax evasion quite harshly. Anyone who sells illicit salt to evade taxes will sell more than one or two "fifteen canes"; Dare to violently resist taxes, "steal and sell smuggled salt with a rod, three or more people, carry a rod and a head and put to death".

Selling illicit tea, "one pound is 100 rods, and it is sold to more than 20 pounds and abandoned the market".

As for the sale of illicit liquor, it is "five buckets to death", and the criminal law can be described as harsh!

"Do you know that this "Huang Kee Restaurant" was bought from there? ”

In the face of Wang Song's inquiry, Zhang Ping, the director of the Taxation Department, hurriedly said: "Back to Xianggong, the brother of the Taxation Department followed the merchant ship south and found that this big wine was purchased from Kaide Mansion. Everything is normal in the official wine warehouse, and the price is also official, but the output is only about 200,000 catties in quantity, which is far less than the sales volume of "Huangji Restaurant". ”

Cai Qi, the director of the City Division, was terrified, and nodded again and again: "Xianggong, the villain has also checked the number of registered subordinates, totaling 200,000 catties. It's not as much as six or seven hundred thousand catties!"

"According to what you say, "Huang Ji Restaurant" has such a large sales volume of wine, where did the 400,000 catties of wine come from? Didn't the Tax Department and the Inspection Department find out? ”

Wang Song's face sank. Such a large amount of alcohol smuggling, several functional departments have not been detected, it seems that the water is very muddy.

Lu Yi of the Street Division glanced at Zhang Ping dissatisfiedly, and said solemnly: "Xianggong, the Taxation Department and the Inspection Department are also stationed at the ferry and checkpoints, if there is something wrong in the middle, it must be a joint cooperation case between the City Shipping Division, the Inspection Department and the Taxation Division, otherwise, so many drinks will not be able to enter the Daimyo's Mansion City."

"The sub-district department has officials patrolling everywhere every day, so isn't there any responsibility?"

Zhang Ping's eyes flickered, and he muttered in his mouth.

"The lobby of the Xuanfu Division, noisy and shouting, what kind of system, the most important thing is to solve the problem!"

Ma Kuolang said: "The main purpose of the inspection department is to check passers-by, check whether there is a way to lure people out, arrest spies, intercept escaped soldiers and prisoners, maintain business and travel exchanges, and also crack down on smuggling. The Inspection Division cannot escape its responsibilities.

"The same is true for the Street Division, which maintains order on roads and streets, investigates and punishes hoarding and price gouging, and also has the responsibility to investigate and deal with tax evasion. However, although the Inspection Division and the Street Division are responsible, they are not the main responsible persons, unless there is internal and external collusion. ”

Li Gu and Lu Yi bowed together and said: "Ma Xuanzan is clear, and the public is clear!"

"The entry of such a large amount of alcohol into the Daimyo's Mansion requires the permission and signature of the Tax Department and the Municipal Shipping Department. From this point of view, it is very likely that the officials of the Taxation Department and the Municipal Department of Shipping, who handled the entry of the liquor goods of the "Huang Ji Restaurant", were involved in this case. ”

Selling illicit liquor, "five buckets to death". If it is according to the law, I am afraid that then the head will be rolling again.

"Go down to investigate immediately, let the people from the Anti-Corruption Department follow up, and invite all the people involved to drink tea."

Wang Song shook his head and said hatefully:

"These moths, with such a high salary, dare to bend the law for bribes, collude with officials and businessmen, and hide from the world, which is unbearable. The people have worked hard for a year, and they are not as much as they are paid a month! Officials are greedy and uncontrollable, and the country is taboo! No matter who it is, this time you have to dig to the end, even if the king of heaven Lao Tzu has broken the law, let him know the power of the law!"

Wang Song was a little angry. The fact that the Loyal and Righteous Army had not gained a firm foothold in Lianghe, and that there was such a big problem of corruption among officials, could not help but make him feel inexplicably frustrated.

Historically, the most harmful phenomenon of corruption is the corruption of officials. All prosperous states and prosperous countries make great efforts to govern the world, and all put the rule of officials in the first place. If the officials govern the Qingming, the discipline will be rectified, the law will be cultivated, and the cause will be prosperous; If officials are corrupt, the discipline will be reversed, the law will be abolished, and the government will die.

collusion between officials and businessmen for personal gain; Nepotism, misappropriation of the state treasury, and abuse of power for personal gain. When the people were still living in food and clothing, these people were not satisfied with their comfortable lives, and they still had to do this act of violating the law of the country.

As the Loyal and Righteous Army gradually gained a foothold in the Northland, various economic systems for people's livelihood were gradually restored. The Department of Civil Affairs, the Department of Foreign Affairs, the Department of Trade, the Department of Integrity, the Department of Taxation, the Department of Streets, the Department of Finance, and so on, are mixed with new contents and concepts, so that some advanced civil affairs concepts of later generations will not be excluded from appearing in the decree as much as possible.

You must know that this is the area controlled by the Xuanfu Division, and Wang Song has been working hard to institutionalize the various laws and regulations of the government, and develop the habit of officials ruling the country by law and the people abiding by the law.

These wealthy businessmen are accustomed to tax evasion in the past, and they want to continue the old practice in the face of the new regime. I thought that this was under the rule of the Great Song Dynasty, and the Great Song Dynasty could hide dirt and dirt, condone corruption and bribery, but under the rule of Xuanfu Division, it was never allowed, and it was resolutely banned.

The results of the investigation of the matter soon came out, and under the investigation of the Department of Integrity and the Department of Taxation, six or seven government officials involved in the case, including not only the Department of Taxation and the Department of Municipal Affairs, but also officials from the Department of Inspection and Inspection were involved.

"Xianggong, please spare the villain!"

"The villains are forced! Xianggong is very kind!"

Facing a group of moths kneeling on the ground, pleading and crying, Wang Song turned his head away in disgust.

Wang Qing came up and said in a low voice: "Erlang, if it is according to the law, I am afraid that these people will be sentenced to death." Also, there are a lot of people here who have a relationship with local officials, so you have to be careful. ”

Wang Song couldn't help frowning. Sure enough, it was officials who defended each other, colluded up and down, and were really corrupt.

"The Department of Integrity and Prisons, the Department of Criminal Prisons, and the Department of Finance will investigate carefully to see if there is anything else that has not been explained, and see if these people have colluded with the officials behind them! You must act according to the law, and you can't let anyone go!"

Wang Qing smiled bitterly, shook his head helplessly, and stepped aside.

Zhu Mengshu and several other officials all nodded, and said loudly: "Everyone, let's interrogate according to the law, don't mess up the officialdom order under the rule of Xuanfu Division."

While a few people were talking, the sergeant hurried in from outside, interrupting the interest of several people.

"What happened, how could you be so flustered?"

The sergeant whispered a few words in Li Ruoxu's ear, and Li Ruoxu turned his head with a look of embarrassment.

"Xianggong, several students of the "Administrative School" and officials of the prefect of the Daimyo Prefecture were eating wine in the Qinglou, and they were jealous and fought for an official prostitute, and the students injured the officials. Officials from the Street Division have arrested the cadets and officials and are awaiting disposal. ”

Wang Song shook his head, what the hell is going on.

"Immediately investigate this matter thoroughly, and deal with the "Huang Ji Restaurant" case together to deal with these evil customs in the officialdom!"

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