On the third day after the edict of the fief came down, on this day, He County Commander of Lantian County personally came to Yunshan Courtyard to visit Li Zexuan.

It is not suitable to limit the festival with Li Zexuan, but at the beginning of each year, whether it is the imperial court or the local county government, things will be very busy, and Mr. He will come over immediately

"Xiaguan has seen Master Hou! At the beginning of the new year, the yamen was busy with affairs, and when he learned that he had been awarded the entire Lantian County, the lower officials could not come to visit as soon as possible, and hoped that the Hou Ye would forgive his sins! ”

He Xianling was a middle-aged scribe in his forties, with a small beard on his chin, and his figure was not as bloated as most officials.

Li Zexuan's first fief was in Lantian County, and He County Decree had a few faces, the holy decree of the fief had been issued two days ago, He County Decree only came to visit him today, he was not much angry, but faintly appreciated, he didn't like the kind of officials who would only be bent on sycophants, his subordinates only needed that kind of officials who could work hard, at this time he smiled kindly:

"Haha! He County is polite! Business matters, Ben Hou Hengzhi was grounded in Yunshan, and he couldn't run away if he wanted to! ”

He County Ling Wan'er smiled and said: "Hehe~!" Hou Ye's joke! Your Majesty has grounded you in Yunshan, not to punish you, but just to give others an explanation! ”

Li Zexuan smiled and said nothing, he didn't dwell on this issue more, he stretched out his hand and made an inviting gesture, and said: "There is a big stroke in the hospital, He Xian Ling will come into the house to talk!" ”

"Master Hou, please first~!"

He Xianling is obviously still very sensible, he said humbly.

Li Zexuan smiled, raised his feet first, and walked in.

After the two entered the house, Li Zexuan asked He Xianling to make a cup of hot tea, and after the hot tea was served, He Xianling took out a gray package he brought from behind him, put it on the table and opened it, and then smiled at Li Zexuan:

"Master Hou, here is the roster of all the people in Lantian County, as well as the tax revenue of Lantian County in the past three years, including agricultural tax and commercial tax! You have time to look at it, and if you have any questions, you can always send someone to summon the lower officer! ”

After Lantian County was all classified as Li Zexuan's fiefdom, not only the people and officials in the county were all under Li Zexuan's jurisdiction, but also the county's annual taxes would all be owned by Li Zexuan personally, and it was not an exaggeration to call Li Zexuan the emperor of Lantian County, so He County Decree would hand over the "household registration" of all the people in Lantian County and the annual "financial income" of the county government to Li Zexuan today. Because from now on, Li Zexuan will be the supreme magistrate of Lantian County!

Li Zexuan didn't look at the roster of the people, he separated the account book behind him and swept it roughly, and couldn't help frowning: "Lantian County, a county, almost collects more than 100,000 stone of grain agricultural tax every year, and more than 1,000 yuan of commercial tax? ”

He Xianling's eyebrows twitched, he still thought that Li Zexuan was afraid that the taxes collected were too small, so he hurriedly said:

"Lord Hou, the tax system used in Lantian County in the past two years has been issued by the imperial court, and the harvest is not good, the people are already miserable, it is not easy to collect so many agricultural taxes, and I hope that Lord Hou, for the sake of people's livelihood and suffering, do not levy more taxes!"

Li Zexuan said with a smile and a smile: "How could Ben Hou say that he would increase taxes? Fang Cai is just lamenting that there are so many agricultural taxes in Lantian County, but there are so few commercial taxes! ”

More than 100,000 stone of grain, according to the current market price, is more than 5,000 yuan, but the commercial tax is only more than 1,000 yuan, isn't this teasing him?

In modern times, even if it is a poor county, the commercial tax will not be collected so miserably!

He Xianling breathed a sigh of relief, then looked at Li Zexuan with a strange gaze, and replied: "Master Hou, Lantian County is adjacent to Chang'an, and merchants generally go to the east and west cities to trade. ”

In fact, what He County Ling said is only one of the reasons, the fundamental reason why the commercial tax is lower than the agricultural tax is the commercial tax system of this era!

In ancient China, the commercial tax began in the Western Zhou Dynasty, and was first levied in the bazaar, which was related to the use of land and weights and measures in the bazaar, and had nothing to do with the tax on the transaction of goods. The mountain tax has also been levied, but it is essentially a rent levied on the use of state-owned natural resources.

In the Spring and Autumn Period, all the vassal states levied commercial tax, but in addition to the occupation of land, registration and other contents, the city tax was levied according to a certain proportion of the transaction amount of goods, which has become the main part, which is actually closer to the modern commercial tax!

At the beginning of the Spring and Autumn Period, tariffs appeared in countries with more developed commerce, and they were more commonly implemented in the late Spring and Autumn Period. The normal tax rate of customs and city taxes was 2%, and during the Warring States period, the commercial tax was levied as before, but the Qin State exempted foreign merchants from customs duties as a sign of solicitation and in exchange for the support of merchants from various countries for the cause of unification.

After the unification of Qin, tariffs were abolished nationwide. Han Cheng Qin system, Guan Liang unimpeded.

During the Northern and Southern Dynasties, the northern regime focused on land rent income, and by the time of Emperor Xiaowen of the Northern Wei Dynasty, no commercial tax had been levied. In the later period of the Northern Wei Dynasty, the city tax was levied. The store is divided into five classes of taxes, and a city tax is set, and one dollar is paid as soon as you enter the market.

In the early Sui and Tang dynasties, the country was unified, tariffs were abolished again, and only the tax on market sales was collected, with a tax rate of 30 taxes and 1, which was outrageously low!

With this tax rate, those who make a living from business in modern times will definitely be happy to die if they travel to the early Tang Dynasty.

In this era, the imperial court or local government mainly relied on agricultural tax, and commercial tax was just a "buy one get one free" giveaway!

Li Zexuan frowned and said: "He County Order, in the past two days, you have sorted out a document in detail on the taxation method, proportion, and scope of agricultural tax and commercial tax in Lantian County, and sent someone to Benhou to send it over!" ”

He Xianling was a little unsure in his heart, but he still nodded and responded: "Okay!" When the lower official goes back in a while, he will organize people, draft the documents overnight, and send them over tomorrow! ”

Li Zexuan secretly praised in his heart, this He County Commander is not only willing to do practical things and care about the people's livelihood, but also so capable, if his loyalty is not bad, he can be a good deputy in the future!

"Hmmm! He Xianling must have a lot of doubts in his heart, so Ben Hou will tell you clearly! For agricultural tax and commercial tax, Ben Hou feels that the commercial tax is too light, the agricultural tax is too heavy, and in the next three years, the proportion of agricultural tax and commercial tax in Lantian County must be reversed! This is Benhou's commitment to all the people of Lantian County, and it is also the expectation of all the officials of Lantian County! ”

Li Zexuan looked at He Xianling with burning eyes, and said endlessly.

…………………………… ()

Please remember that the first domain name of this book is:. Mobile version reading URL: