After the promulgation of a series of policies, it immediately caused turmoil among the gentry and landlord class.

Intimidated by the armies that entered the provinces one after another, the gentry and landlords did not dare to resist head-on, so they had to come up with various ways to resist, such as selling their fields.

In the Qianqing Palace, Zhu Cihong slapped the dragon case: "If you don't sell it sooner or later, you can't sell it late, but at this time, if you sell your fields, all the gentry should be killed!" ”

According to the imperial court system, there was no tax to be paid during the sale and purchase of land, and the tax could only be collected from the landlord after the transaction was completed.

After the new policy was issued, the provinces immediately set off a wave of selling fields, and within a few days, the state capitals sold fields, and there was a long queue in front of the yamen every day, just like a new series of mobile phones in later generations, and many people lined up to buy them overnight.

The procedures for handling land sales were already complicated, and there were not many local yamen officials, so so many transactions would definitely not be able to be disposed of in a period of time, and the gentry and landlords took advantage of this loophole, and also showed the court their determination to resist the new policy.

Zhu Cihong said to Zhang Guowei, the secretary of the household department: "In the name of the household department of Nanjing, a notice was issued to the provinces south of the Yangtze River, in order to prevent people from maliciously and frequently trading land, from now on, the land with a price of more than three taels of silver per mu will be levied three times the transaction tax!" ”

The system of the imperial court cannot be changed just as it can be changed, but it can be added, the transaction tax on one acre of land is five and three cents, and you have the money to buy and sell back and forth as soon as possible.

Zhang Guowei said: "Your Highness, will the bottom line of three taels of silver per acre of land be too little?" In some places, the price of fertile land has reached more than a dozen taels....."

Zhu Cihong waved his hand and said: "You can't say that, the land in Wuxi County, Changzhou Prefecture is only one or two taels, this is still a fertile field located on the Taihu Lake in the south of the Yangtze River, and the palace is already very conscientious with three taels as the line." ”

Conscience? Wuxi has suffered a natural disaster in the past two years! In the past, I had to sell it for ten taels of silver a mu.

Zhang Guowei was speechless for a while, only to hear the crown prince say again: "From now on, local lords and rich peasants can sell land to the government without transaction tax, and the price of land will be two taels per mu." ”

Zhang Guowei didn't know why the crown prince spent money to collect the land, now the disaster situation in various places is very serious, the farmers with insufficient production have long wanted to sell the land, the landlords don't want to buy it, and the government spends money to collect it? Besides, where did you get so much silver?

Now the number of military tuns and official fields in the Ming Dynasty accounts for about forty percent of the country's cultivated land, and these lands belong to the imperial court, but most of them have been occupied by the collusion of the official gentry, and it is not difficult to recover them in the future.

It's just that those private lands are not easy to dispose of, Zhu Cihong thinks about the nationalization of land, except for the gentry and landlords who raid their homes, other lands cannot be robbed openly, and can only be purchased by the government at a low price.

At this time, when natural disasters are severe, fields with insufficient irrigation capacity can easily lead to insufficient yields, and most people have to abandon their farmland.

The land north of the Yangtze River is easy to harvest, after years of war, the price of land is even lower and terrible, many lands are uncultivated and abandoned, coupled with natural disasters, the people and landlords fled, and a large area of land has become terra nullius.

Zhu Cixi planned to reclaim the land, organize the people to carry out unified reclamation and irrigation in the name of the government, and then distribute the land according to the household contract responsibility system, so that Daming could survive the natural disasters brought by the Xiaoice River period.

However, this project is huge, and it will take at least several years or even more than ten years to be truly completed, and it will take a lot of manpower and material resources.

As for the silver money for the purchase of land, it is slowly filled from various taxes, and the Ming Dynasty has hundreds of millions of acres of cultivated land, plus a large number of hidden fields of the gentry and landlords, and taxes are collected according to the apportionment into the mu, as long as it is completed well, tens of millions of taels of silver can be collected every year.

Together with the commercial tax, the salt tax, the tariff for opening up the coastal trade, and the silver money obtained from the raid, it is not impossible to complete it.

In short, Zhu Cihong is very short of money now, and he still needs to increase his efforts to make money, and now he is only the first step, and he will not stop there no matter what, because when the society develops to a certain extent, under the land purchase and sale of private ownership, land annexation is inevitable, and serious land annexation means a change of dynasty.

Of course, the state-owned land model, in which the right to use is granted in the form of contracting and renting, does not solve the problem of land annexation, and the essence is to change from many landlords to one landlord, and it has become an absolute monopoly.

But this kind of monopoly is certainly much more beneficial than the current serious land annexation, but as long as an emperor can give the people a mouthful of basic food for survival and give them a glimmer of hope for a better life, there will be no rebellion, and even if there is, it is a small scale of incitement and demagogy by careerists, and it cannot form a prairie fire.

It still takes time to complete the policy of apportioning the land into the mu, Zhu Cihong thought about it for a long time and decided to take the second step and collect commercial taxes!

In the Song Dynasty and the late Qing Dynasty, commercial tax has always accounted for more than seventy percent of the state's fiscal revenue, and the Ming Dynasty from Xuande to Wanli years, the proportion of commercial tax accounted for only five percent of the fiscal revenue, and it was directly not collected during the Chongzhen period.

The total monopoly and commercial tax during the Tianxi period of the Song Dynasty was 21 million taels, while the total amount during the Xuande period of the Ming Dynasty was 2 million taels, which also included 1.25 million taels of salt tax.

Whether it is the monopoly of salt, wine, tea, or commercial tax, there is a huge gap between the two dynasties, of course, it is not that the commerce of the Ming Dynasty is inferior to that of the Song Dynasty, but the tax rate is too low, and the commercial tax is not valued.

The price of wine in the Song Dynasty was much higher than that in the Ming Dynasty, with a wine price of 20 Wen per catty, while the Ming Dynasty only had 5 Wen per catty, which was only the wine price in the early stage of the two, and the difference was not obvious. In the middle and late periods, the price of wine in the Song Dynasty exceeded 100 Wen per catty, which was 10 times that of the Ming Dynasty. (The difference between the "jin" of the Song and Ming dynasties is small)

The wine industry in the Song Dynasty was a state monopoly, and the profits of the wine industry belonged to the state, and the profit margin of wine was very high, 20 Wen wine money, 12 Wen profits were given to the state, which was equivalent to 60% of the implicit tax rate, while the Ming Dynasty levied a commercial tax of 30 taxes and 1, so the difference was 18 times.

The Song Dynasty had to pay a tax of 12 Wen per catty of wine, while the Ming Dynasty only had to pay 0.17 Wen, a difference of 72 times, and the Ming Dynasty's wine tax was collected by the local government, and there was a large number of corruption, bribery, tax evasion, etc., which led to the Song Dynasty's wine tax could collect 10 million taels a year, and the Ming Dynasty only collected 50,000 taels.

The Ming Dynasty was more than twice as much as the Song Dynasty in terms of land area, population, and cultivated land, and it was not weaker than the Song Dynasty in terms of commerce, but the difference between commerce and taxation was dozens of times worse.

Salt, wine, tea are special commodities, the Song and Ming dynasties implemented different taxation policies, resulting in a huge gap, in fact, it doesn't explain anything, the interests of the three commodities are in the people, the biggest problem is how to get the benefits into the hands of the imperial court.

The tax rate of the Ming Dynasty is one-eighth of that of the Song Dynasty, but it is still scolded by hundreds of officials, which is really shameless!

The agricultural tax rate of the Tang, Song, Yuan, and Qing dynasties was about 7 percent, while the agricultural tax rate of the Ming Dynasty was always below 4 percent, and it was even lower than 2 percent at the end of the Ming Dynasty.

With the middle and late Ming Dynasty, the big landlord class represented by the royal family, princes, honorable relatives, and officials wantonly annexed the peasant land, and a large number of peasants were lost from the land, and the large landlord class took advantage of the privileges in their hands to do everything possible to pay less taxes or even no taxes.

With the increase of population and land, the tax revenue of the imperial court fell instead of increasing, while the state's financial expenditure continued to rise, and the imperial court soon fell into a financial dilemma of making ends meet.

The emperors of the Ming Dynasty were unwilling to increase taxes by increasing the burden on the peasants, so they had to make a difference in the commercial tax, which attracted a lot of attacks from civil officials.

It was at their "suggestion" that the Wanli Emperor had no choice but to reduce the commercial tax rate to 1.5 percent, and even then there was a massive resistance to the tax.

Since Zhu Cihong decided to re-collect the commercial tax, he planned to go straight to the end, and simply collected it at the rate of 1 out of 10.

On the second day, Zhu Cihong ordered: From October 18, the annual turnover of more than 40 taels of commerce and trade will be drawn out of ten, and large and small businessmen will take the initiative to file tax returns within one month, and those who fail to report within the time limit will be fined three times! The fine is forcibly collected by the garrisons everywhere! ”

Zhu Cihong appointed the four eunuchs sent by Chongzhen as the eunuchs of the town and assigned them to several places in the south of the Yangtze River where commerce was most prosperous to collect commercial taxes.

Zhu Cihong has always distrusted these four little eunuchs, and at this time, he used them to collect taxes, one was to test, and the other was to make them hate.

The Wanli Emperor once sent eunuchs to collect business taxes in Jiangnan, but was killed by the locals' violent resistance to taxes.

Zhu Cihong is very short of money at the moment, and if he encounters the situation of violently resisting taxes and killing the tax supervisor, it is best to come directly to an armed tax bargain.

What Emperor Wanli and Emperor Tianqi didn't dare to do, he Zhu Cihong just dared to do it, although let the storm come more violently!