Shang Chen Ce thought that the industry and commerce in Qiongshan were the most developed in Hainan in this time and space, and they were completely developed naturally, which was not the same thing as a business like Lingao that was developed by relying on the support of Australians.

"The county magistrate who has only been in office for a few days, and the tail of localism has come out." Chen Ce said secretly. It seems that this tax problem will have to be fought by famine in the future. At present, there is no specific tax distribution system in Lingao, and it seems that how to distribute the collected taxes is a troublesome matter.

Although Chen Ce is at the head office of Delong Bank, he is busy planning the establishment of branches and primary tax institutions in various places every day, but the contradictions in the financial system gradually surfaced with the awakening of the spring and the end of the law and order war.

With the establishment of county-level political power in various localities one after another, local finance and taxation have become an unavoidable topic.

Although Lingao County has Xiong Buyou, the oldest county office director, there is no separate administrative body in Lingao County, and all construction and investment are directly invested by the Executive Committee, which has nothing to do with local finance and taxation.

As for Sanya, it is not a local government, it is only a dispatching agency, because there is no local population, no industry, commerce or agriculture, Sanya is a colony completely set up by the Senate.

The vast majority of its output, including minerals, agricultural and forestry products, and fishery products, is also transported to Lingao, while the materials needed by the local people, from clothing, food, tools, and even fuel, are all transported from Lingao. The investment is all from the appropriation of Lingao, and the operation also depends on the materials and cash allocated by Lingao. The Sanya region is completely dependent on the parent body of Lingao, and is economically a complete vassal.

But now the counties and states they control, although the economic status of each county is different, each county is an independent economy. There was a city, a number of villages, and a population of varying numbers. There are fields, and a little bit of industry and commerce of various sizes. In the past, the model of the Senate could no longer be continued, and each county had a veteran as the county magistrate and set up a set of administrative teams.

With the administrative team, local financial issues are involved. The fiscal policy of the Ming Dynasty in the Zhu Baba era was basically that the central government took everything, and the localities had almost nothing left. It is indeed effective from the point of view of centralization, but it is a disaster for local administration. Because the county did not have enough financial resources, the county order could hardly do anything. Even maintaining basic administration is unsustainable, so naturally it is impossible to move a little crooked brain, and if you engage in some liquidity outside the system, you will not be able to get the officials down.

The disadvantages of this system are well understood by the veterans. However, how to improve it involves a big issue, not only the tax system and the fiscal system, but also the important issue of the distribution of power between the central and local governments. The Executive Committee has recently been holding expanded meetings on this issue, often discussing it until midnight.

Pending the development of a definite programme, the full allocation of administrative funds is used for the time being. When the director of each county office takes office, the Department of the Financial Governor will issue a negotiable coupon at a time. At present, the negotiable bills are still based on grain as reserves. According to the amount of the appropriation, the Planning Institute allocates an equal amount of grain as a reserve. Of course, the grain itself did not need to be transported over long distances, and after the end of the public security war, the Planning Institute had a considerable amount of grain in each county, mainly the grain from the official warehouses of each county and the grain confiscated and seized in the public security war and the clearing of fields. Except for some of this grain that was shipped to Lingao, the rest was still stored in the granaries of each county, as long as it was put on the accounts.

The funds issued to the counties do not go directly to the director of the county office, but are deposited into the special financial account of the local Delong sub-branch, which is used by the director of the county office. Because local administrative expenses are myriad, the Department of Finance and Finance has compiled a list of recurrent expenditures. In this way, we can probably know the amount of funds that need to be allocated each month, and this expenditure is a special fund, and the director of the county office cannot spend it in other names. In this way, there will be no embarrassment that the leader will not spend the money for a while, and will not be able to pay wages at the end of the month.

It was not easy to compile a regular expense schedule, and no one knew how much administrative expenses a 17th-century county needed each month. However, Lingao's financial expenditure does not have any reference value, and it has always been in the overall accounting. In particular, with regard to the cost of financial support, the arrangement of the institutions in each county, the number of personnel to be set up, and the level and salary of the personnel have not yet been completely decided. Therefore, the management can only be relatively rough. Cheng Dong demanded that the quota for the time being should be tightened rather than loosened, so as not to be difficult to collect in the future if the opening is too large.

For the time being, the director of the county office will spend other expenses than the regular expenses within the monthly total, and can only save and not overspend.

As for the income of each county, including taxes, fines and confiscations, seizures, etc., all are handed over to the Planning Institute and the Finance Director's Department.

Of course, this kind of fiscal policy of unified revenue and expenditure is very inappropriate, and in particular, it completely obliterates the fiscal autonomy of the counties, and in essence it is not much different from the local fiscal system of the Ming Dynasty, and even more rigidly managed, but for the time being, it can only be so. The committee's demand for local government is to "stabilize" and at the same time maintain local law and order, and to collect resources from various localities to supply the operation of the senate. As for economic construction, this is not the primary task of the director of the county office.

It has been more than a year since the system was formally implemented at the end of last year, and roughly every county on Hainan Island has established a financial system in accordance with the system. It's working pretty well.

However, as far as Chen Ce is concerned, he has felt some rebound during his financial and official trips around Hainan Island, especially the directors of county offices in various counties with relatively high agricultural levels and relatively high economic conditions in the past, and the directors of county offices in Qiongshan, Chengmai, Wenchang, and Ding'an, who are quite dissatisfied with the financial system of unified revenue and expenditure, and have a strong desire to carry out reforms.

Chen Ce somewhat understood their thoughts. As the director of the county office, he is Bailihou. Most people have a certain degree of ambition, even if they rule a poor small county with a population of only tens of thousands, they also want to make a name for themselves. The ever-thrive popularity of business simulation games illustrates the mindset of most people. What's more, all counties on Hainan Island are rich in resources, and there are too many projects that can be developed and constructed. Chen Ce had been to Changhua Fort, a small fortress with only a dozen people stationed there, and although it was surrounded by barren beach sand and had no resources to talk about, it was very successful to raise goats on the beach sand just before the Spring Awakening Campaign, and in the autumn of 1630, Changhua Fort provided three hundred sheep to Lingao.

There are too many projects that the Planning Institute has to invest in, and with the limited manpower and material resources of the Lingao regime, it is impossible to take care of the "central enterprises" alone, let alone to develop local industries. In addition, the shortage of manpower has also made the Planning Institute less interested in local industries.

Chen Ce knew that last month, the Executive Committee took advantage of the typhoon disaster to pull away a large number of laborers in Qiongshan, which caused Liu Xiang's dissatisfaction. Although Zuihou is still working hard to complete the task, the contradiction between the central and local governments has already come to light.

It is hoped that after the population of Shandong arrives, the contradictions will be eased. Chen Ce thought that as long as there is a population, with the ability of the elders, it should not be difficult to develop local industries with their own magical powers, of course, the financial system must also be reformed.

Chen Ce said with a smile: "When the refugees from Shandong come, it will be easy for you to raise fish. ”

"If you want to wait for the refugees in Shandong, at least at the end of the year, right?" Liu Xiang didn't know what he thought, but said with great interest, "I have some ideas now, and it doesn't take much investment to do it, just someone can do it." Saying that, he told him about the idea that he and Tang Menglong planned to use the coal from the Jiazi Coal Mine to engage in some small industries.

Chen Ce snorted haha and did not answer directly. Turning the subject back to the collection of summer taxes.

As soon as the notice of Qiongshan County's summer tax collection was posted, it caused an uproar. Because this year is the first year that Australians have been taxed, whether it is a poor person or a large family, Bai Ding or a scholar, everyone is very concerned about this.

As for the discussion of the teahouses and wild talks under the trees in Qiongshan, most people think that Australians will still "rate by the old chapter" and continue to levy taxes according to the Ming law, which has been levied in this way for hundreds of years. In addition, the Australians levied grain in Lingao last year in accordance with the system of the Ming Dynasty in the past, which is nothing more than an improvement in the method of expropriation, and the acres of land have been cleared, which is much fairer than the past collection. Everyone thinks that since the acres of land have also been cleared in Qiongshan, they will naturally follow the law of Lingao. For the powerless and powerless ordinary people, it is a good thing to be able to pay taxes according to the rules and regulations, and not to inexplicably have more burdens.

However, as soon as the announcement of the summer tax came out, everyone was taken aback, just one apportionment into the mu was enough to shock the world, and the strange progressive system caused an uproar.

All of a sudden, the streets and alleys, the front and back of the houses, and the halls and courtyards were full of whispering discussions. Ordinary people, although most of them could not read and write, begged someone to read the poster, and listened to the on-site explanation of the propaganda team, all of them had a smile on their faces, and some people were full of disbelief.

"Wouldn't we have to pay taxes?" A few peasants gathered in front of the notice and discussed, "My family only has six acres of land, no matter what the 'standard' is, it is also the first level." ”

"I don't think so."

"Now I can take a breath, I was originally hit by the typhoon, and I was just busy planting sweet potatoes, and I had to pay taxes again, and my money was tight"!