Regarding taxation, it is actually quite an interesting science, and this knowledge, among all the high-level intellectuals in the entire Han Dynasty at present, Fei Qian's economic knowledge of the three-legged cat has a leading nature beyond this world.

At the end of the Han Dynasty, that is, at this point in time, why the peasant households will become more and more unable to survive, and the land will become more and more concentrated in the hands of the nobles, one of the important driving forces is all the taxes collected by the imperial court that belong to the capitation.

The land tax is too small and the poll tax is too high, resulting in an extremely irrational tax structure for the whole society. The Han Dynasty was not only the oral endowment, but also the conscription that was apportioned to everyone, which led to an increasing burden on the ordinary peasant households, which was eventually crushed.

And these things, everyone in the hall, can understand and master, in fact, there are not many.

Jia Xu looked at Fei Qian, even if he was a stable person, he was also very surprised, except for Zhang Liao, Huang Xu and other people who were biased towards the category of military generals, compared with others, Jia Xu actually belonged to a part of the people who had a more personal feeling for the lives of ordinary people, and even more grassroots than Zaoqi......

Although Jia Xu said that it was after Jia Yi, moving to Xiliang would be a loser. It's like in the later generations, if there is a hukou in Kyoto, it is estimated that not many people will voluntarily take the initiative to move their hukou to the Western Regions, right? It is precisely in this way that Jia Xu is also very aware of how heavy the tax of this part of the population is for medium or poor families, and after hearing that Fei Qian wants to cancel the idea of tax on heads, he is the first to react, and he is also the most surprised, and even has some admiration that does not know where it comes from.

This Fei Qian is really bold......

However, Jia Xu was still a newcomer after all, so after the first few seconds, he gradually withdrew his surprised expression and regained his indifferent appearance, but the eyeballs that kept rolling in his slender eyes after lowering his head somewhat revealed that he was not at peace in his heart.

Du Yuan repeated with some hesitation and said, "The prince said this...... From now on, only the land tax will be collected, and no Ding tax will be collected? ”

Fei Qian nodded again.

“…… This, I'm afraid it's a little difficult......" Du Yuan subconsciously muttered, seeing Fei Qian's gaze projected, he quickly explained, "...... The husband also pays taxes, and if he gives it, he will be happy, and if he takes it, he will be angry, this is the nature of the people, and everyone is like this...... Although the people are happy about the addition of the Ding tax, where does the expenditure come from? ”

Fei Qian nodded, indicating that he had heard Du Yuan's opinion, and then turned his head to look at the other people, and said, "You don't have to worry, you can speak freely." ”

Xun Chen arched his hand on the side and said: "The land is declining, and the land is in real numbers, this is the pipe Yunyan, and the goodness of the good...... However, to seek the land to levy, up and down are different, edges, corners, thin, barren, each has a deviation, difficult to determine, if the beetle officials from the profit, one is difficult to detect, the other is to harm the country and the people, after all, good governance becomes a bad policy, hope that the prince and the marquis think twice. ”

Linghu Shao nodded, agreeing with Xun Chen's statement, and also said yes.

Zao Yi really hoped to be able to meet the people's taxes, but after listening to everyone's words, he couldn't help frowning, and after pondering for a while, he found that he had nothing to do, so he could only silently look up at Fei Qian.

Fei Qian waited for a while, and saw that everyone was talking about the same, and everything was said, so he smiled, and there was still some surprise in his heart.

It seems that these scholars in the Han Dynasty were not greedy and stubborn to the point of being completely incorrigible......

Fei Qian has always thought that there may be people who propose purely theoretical things such as what ancestral law is immutable, and one law can be used for eternity, and they don't talk about specific matters at all, but now it seems that at least these people in the hall are not like this, whether it is Du Yuan or Xun Chen, they all start from very practical problems, not just oppose for the sake of opposition.

Fei Qian's voice was deep and continued: "Tax, He, collect grain to eat enough, Fu, Bei Wuzhi, gather wealth to foot soldiers, this is the original intention of tax, but after the first Qin, there will be many disadvantages, why not?" ”

The poll tax has existed as early as the Spring and Autumn Period and the Warring States Period, and it became a practice in the Qin Dynasty, and it has been preserved, and it has been used to this day, and even continued in history, until the Ming and Qing dynasties.

As long as any ruling class controls the household registration, it can easily collect the population tax according to the household registration, whether it is from the calculation method, or even the collection channel, it is very simple, and becoming a displaced person or a dead household, for the ordinary people, the price is very high, and the ordinary people will not do such a move unless they have to. Therefore, the population tax has become an important means of collecting wealth in all dynasties.

The Chinese ruling class's exploitation of the people, or the tolerance of ordinary people for these systems, is basically very high, just as later generations have repeatedly increased their tolerance for inflation, but the interest rate on ordinary people's deposits in banks has not been adjusted with inflation, or is much lower than inflation.

Why modern society has mostly abolished the apparent poll tax, because although this kind of tax is efficient, it is the most unfair. From an economic point of view, the levy of a poll tax can only widen the gap between the rich and the poor.

But in fact, not only in the Han Dynasty, but even in the modern society of later generations, regarding taxation, that is, from the unfairness on the surface, to the invisible unfairness, from the mouth on the surface, to other taxes, such as personal ......

To give a simple example, the tax rate of goods is generally proportional, and intuitively, the tax burden on general consumer goods is also large for those who consume large quantities, and the tax burden for those who consume small quantities is also small, which seems to be in line with the principle of fair taxation.

However, further analysis shows that the quantity of personal consumer goods is not proportional to personal income. Individuals whose personal income is more than the number of others, tens of times, or even hundreds of times that of others will never be able to spend many, tens, or hundreds of times more than others.

In the case of such a diminishing marginal propensity to consume, the taxation of goods is regressive, and the smaller the income, the greater the proportion of consumption expenditure in its income, the heavier the tax burden, resulting in a de facto unfair tax burden.

Second, when all consumer goods are taxed, due to the different elasticity of demand, the rate of price increase caused by taxation is also different, and it is often the fastest for daily necessities, followed by daily necessities, and the slowest for luxury goods. As a result, the tax burden on goods will fall more on the broad masses of low-income earners.

Thirdly, the rich classes and strata of any country are always in the minority, and the relatively poor classes and strata are always in the majority. On the whole, the burden of taxation of goods is necessarily borne mainly by the relatively poor classes and strata who are in the majority.

Rules are always the benefit of the formulator.

This is an eternal truth.

It's just that the exploitation is ruthless, and it will soon be overthrown, and those who know how to use a small knife will naturally survive longer, and now, Fei Qian can only replace the original big knife with a small knife as much as possible......

"If you want to change the previous evils, now you have to ......" Fei Qian paused for a moment, and then said, "Divide the land into the mu, Hu Han divide the tax, and re-establish the calculation." ”

Fei Qian finished saying these twelve words, and then couldn't help but meditate in his heart, don't lift the coffin board of someone in the future, but, according to the current timeline, this should be regarded as a descendant, and I don't know where it exists, anyway, it's a bit messy......

In the hall, after listening to these twelve words, everyone was also a little confused.

For these people in the Han Dynasty, this is definitely a hot and hot fresh concept.

"Spread the land into the mu, Hu Han divides the tax, and re-establishes the calculation?" Zao only tilted his head and muttered.

Du Yuan was pulling his fingers thoughtfully, as if he really did this, what impact would this tax rate have, or how would it be more appropriate......

Wei Liu, on the other hand, looked at Fei Qian, and then subconsciously glanced at the southern sky outside the hall, rolling his eyes, not knowing what he thought.

Xun Chen twisted his beard, tilted his head slightly, and his eyes flickered.

After Jia Xu said from Fei Qian, "Divide the acres into the mu, Hu Han divide the taxes, and re-establish the calculation", he changed his previous appearance, and looked at Fei Qian with blazing eyes, as if he was looking forward to Fei Qian's ability to continue to say something.

Fei Qian said loudly: "In the ancient country, the city is only a dozen, the soil is not more than a hundred, the car is not more than a thousand, and the mouth is not more than 10,000. What's more, at this time, the tax system is no longer unchangeable! ”

"The month is a change of death, and it has been restored to the positive, a one-year-old tunshu, a one-year-old force, thirty times that of the ancients. The benefits of land rent and mouth are twenty times that of salt and iron, twenty times that of ancient ......," Fei Qian continued to say slowly, "You should know this......

Basically everyone here has read some books, so they are no strangers to this paragraph, even Zhang Liao knows a little, and when he saw Huang Cheng on the side showing a little dazed, he leaned closer and explained in a low voice.

"At the beginning of the Han Dynasty, the light field endowment was to encourage agriculture and mulberry also, which is a good deed...... Fei Qian looked around at everyone and continued, "However, if today, the field endowment is still the same, and there is no endowment, and there are many displaced people, and there is no heart for Hezhuang, why not?" Is this too much? The pre-Qin soldiers were all prosperous, and the laws were strict, but why was it declining? ”

As soon as these questions came out, everyone was silently thinking.

"Labor hurts the people! Therefore, it is necessary to spread the land into the mu and replace the forced labor with the field endowment! There are displaced people to do the matter of labor, and there are rebellions to drive away, so why force your own people? ”

Fei Qian made the first conclusion categorically.

It can only be concluded that it cannot be said that it was caused by the annexation of the land of the Shi clan, and then the spearhead was directed at the Shi clan, asking the Shi clan to donate the family funds accumulated over hundreds of years for free to benefit the broad masses of toiling people?

Therefore, this is a conclusion that is acceptable to both the upper level, the middle level, and the lower level.

"Second, in our land, Qiang and Hu live together, rebel or surrender, and are indefinite, but our soldiers are not strong, and our soldiers are not brave?" Fei Qian continued to strengthen his tone and said, "This is the result of Hu Han's indiscriminate taxation!" The Hu people chase the water and grass, and there is no place to live, but we don't think about flexibility, so that they can be more resigned to Natian Fu, and even double, so can they not be opposed? Therefore, it is necessary to divide Hu and Han into two parts, the Han people pay the field tax, and the Hu people pay the animal tax, which is calculated by the tribe, and the twenty are exempted. ”

Hearing this, Jia Xu slowly closed his eyes, then sighed slightly, opened his eyes again, and solemnly arched his hand towards Fei Qian: "The prince is really insightful, but it's a pity that the prince can't go to the court early...... If this move, why would Qianghu rebel? If it is extended, Yonghe and the two states will fall into the hands of the princes! ”

Jia Xu has lived in Xiliang for a long time, and he has indeed seen more Qianghu in this regard than anyone here, and naturally knows that many times it is not that Qianghu likes to rebel by nature, but sometimes it is indeed difficult to endure the oppression of Han officials.

It is a painful and tedious thing to let a Hu person pay for grain and grass crops, take the tax as an example, you must first exchange everything that can be traded, such as cattle and sheepskins, for money, and then use the money to buy the grain and then pay the tax, so that the difference is not more than a little bit......

As soon as Jia Xu's voice fell, everyone's eyes couldn't help but become eager, exchanging glances with each other, and the more they pondered Fei Qian's words, the more they felt that there was some truth.

"Third, if there is land, there must be households, and if there are households, there must be fields. Those who have a household and no land shall move to the field; Those who have land and no households are not public land. Those who die without reason will be conscripted into the army and forced into service. Then set up a military lord, half a hectare of the people, a hectare of the public scholar, and a half of the upper building, according to the title, each has a grant of land, grant half of the field, and the land of the people is doubled, if the lord is light and heavy, and the field is twice as much as the lord, then the tax is doubled, and so on. Free of vehicles and ships, etc., and set up merchants, within three generations, shall not be officials, and their acres of land shall be taxed. Increase the delivery tax, and the person who gets the currency pays its tax, which is the same as Hu, and takes one out of twenty. ”

In the end, Fei Qian threw out the most important killer move.

Tiered land tax system.

Grant land, that is, military merit field, can enjoy the lowest tax, ordinary people's land, is required to pay normal taxes and field rent, if the name of the field more than double their military merit title, then need to pay double the tax, and so on is not capped......

As long as this article is officially promulgated, it will also increase the cost of land annexation. If you want to buy and sell land, you can, you can, you don't stop, but from granting land to private land, the tax will change, if the private land reaches a certain scale, then the tax will increase again, so that the profit effect of buying and selling land will be reduced, so that the land will not be overly concentrated in the hands of a certain person or a certain family.

Wei Liu was stunned for a moment, and then said with some hesitation: "...... This, the prince, if there is no lord in the family, isn't it a heavy tax? ”

"Yes! Juetian can be shaded for three generations, if there is still no new merit after three generations, it will be transferred to Mintian......" Fei Qian glanced at Wei Liu, and raised his voice a little, "Everyone! The upper voice of the Qilin Pavilion is especially there, and the generals of the Yuntai will last forever! Han'er should lift seven feet from himself, and he has no merit to say anything to his descendants! ”

Zhang Liao slapped his hands suddenly when he heard this, and said loudly: "The prince is very good!" ”

Huang Cheng also nodded again and again, and said, "This is the right principle of heaven and earth!" ”

Even Zao You, Ling Hu Shao and others on the side also agreed.

At this time in the Han Dynasty, most of the children of the scholar clan still tended to be pioneering and enterprising, and they were not as lifeless as after the Song Dynasty, so Fei Qian's words also aroused the pride of everyone present, and they all nodded in admiration for a while, feeling very reasonable.

If you want to have welfare, then go to work hard and get military merits!

"This is an auspicious time, and this is also a fierce time. Ignorance here, wisdom here. This can also be bright, and this can also be dark. This may be believed, and this may be confused. There is a beautiful spring and a poor winter...... Fei Qian said loudly, and then looked around at everyone, "...... I would like to encourage you to ......"

Everyone in the hall looked at each other, and then they all bowed their hands to Fei Qian and said in unison: "Only! I am willing to advance and retreat with the prince! ”