It is not new to spread into acres, and it essentially comes from the "whip method".

After the middle of the Ming Dynasty, the land annexation was serious, and those vassal kings, nobles, officials, scholars and scholars above Xiucai, etc., they did not have to pay agricultural taxes, and their families had tens of millions of acres of fertile land, and they did not pay any taxes!

The government could not collect taxes, so it desperately squeezed those peasants who did not have the right to tax exemption, which caused violent social contradictions.

The imperial court saw that it was not the road, and the Jiajing Emperor at that time pondered a new way to earn some money to spend, and implemented the "one whip law", which was proposed by the minister Gui Cao in the tenth year of Jiajing (1530), but it was difficult to implement.

The first assistant Zhang Juzheng was promoted to the whole country in the ninth year of Wanli (1581). The new law stipulates that the land endowment, forced labor and other miscellaneous levies of each prefecture and county shall be combined into one article, and the silver taels shall be collected together and paid according to the conversion per mu. This greatly simplifies the tax system and facilitates the collection of taxes. At the same time, it makes it difficult for local officials to cheat, which in turn increases fiscal revenue.

Zhang Juzheng this law to the Ming Dynasty to continue life, the imperial court tax continues to increase, the treasury is abundant, the history book said that "Taicang chestnut can support ten years, the treasury provident fund four million taels", the "three major levies" of the Wanli Dynasty are money and grain, Zhang Juzheng has made great contributions.

But his methods, which offend the vested interests of the whole world, will not end well.

Zhang Juzheng went to politics, the Donglin Party was frantically liquidated, and after Zhang Juzheng's death, his family was persecuted, and his descendants died of hunger!

As for the "One Whip Law", don't even think about it, just abolish it, when the tax of the Dadonglin Party is so easy to collect?!

Therefore, the combat effectiveness of the Donglin Party is terrifying, and they pounce on them like a group of mad dogs, and Yan Dashao is also afraid, so he will strike preemptively and kill the Donglin Party.

As for Yan Changwu's apportionment into the mu, it is a further layer on the basis of the "one whip law", in addition to the field endowment, forced labor and other miscellaneous levies into one, in view of the disadvantages of the "one whip law": Ding silver (poll tax) and field tax are still two tax items, and now the land annexation has developed to the point of reaching the peak, and there are more and more poor and landless people. Concealment of household registration has caused serious social problems.

In Southeast Asia, the situation is much better, all the land is owned by the southeastern province, which hands over the land to small farmers and large plantations to cultivate, and if the land is not cultivated or developed, the land is recovered, and taxes are collected according to the land, not according to the head, and there is no problem of land annexation (similar to the situation in the Celestial Empire, where the land belongs to the state).

The situation in the Southern Ming Dynasty was different, Yan Changwu could not confiscate all the fields to carry out land reform, so he simply abolished the poll tax (Ding tax) that had been practiced in China for more than 2,000 years, and incorporated it into the land tax, and implemented the principle that there is a land tax, and whoever has land will pay the tax, and those who are poor and landless will not have to pay taxes!

Yan Changwu triumphantly pointed out: "The apportionment of the land into the mu has ended the chaotic phenomenon of land, households, and ding, completed the process of merging the poll tax into the property tax, and completely abolished the poll tax since the Western Han Dynasty; Since the object of taxation was land, the government loosened its control over household registration and increased the number of freely moving labor, which played a role in promoting the revitalization of the commodity economy.

The landless peasants who have no land and are free from the burden of servitude and do not have to worry about the tax will not rebel, they will no longer be forcibly bound to the land, and they can go to business and work, which will play a positive role in social and economic development. ”

As for the "return of fire consumption to the public", the income of officials in the Ming Dynasty was not high, and state and county officials could not use it to maintain their livelihood, so there was a so-called "fire consumption". Fire consumption, also known as "consumption of envy" and "envy surplus", is an additional tax that has no rules to follow in addition to the regular tax, and it is also a tacit agreement that the state and county officials will levy additional silver taels in addition to the regular tax.

After receiving this income, the local officials of the prefecture and county not only satisfied their own use, but also paid tribute at all levels, and became officials who were filial piety to the capital, which were "Tan Jing" and "Bing Jing".

The imperial court issued a decree to implement the return of envy to the public, and at the same time, civil and military officials in various provinces increased the supply of "incorruptible silver" in addition to the silver. According to the situation of the province, each province will add a fire consumption of Ding Yinming to 1 penny and a few cents of silver for every two places. After the envy is returned to the public, it is used as a normal tax of the government, and the tax is collected uniformly, and it is kept in the treasury of the domain, and the civil officials of the province are given clean and honest as appropriate.

This reform measure has concentrated the power of taxation, lightened the additional burden on the people, increased the salaries of foreign officials, and played a positive role in rectifying the administration of officials and reducing corruption.

For example, Xiong Wencan, the governor of Liangguang, has an official income of 400 taels of silver, and the income of the incorruptible silver is as high as 5,000 taels of silver, and the income of the chief soldier Gao Jie's official income is 200 taels of silver, and the income of the incorruptible silver is 2,500 taels of silver.

What's even more fierce is the stepped tax collection of land, and the landlords of all sizes in the world, when they see or hear the edict of the imperial court, they all let out bursts of desperate wails.

"The landlord cannot collect more than 30% of the rent from the tenants!

Agricultural taxes are paid according to the land, 20 taxes for the gateway below 100 acres of land, 15 taxes between 100 acres and 500 acres, and 10 taxes for more than 500 acres!

Except for the sealed Xuntian, all agricultural taxes are paid! ”

Specifically, if a certain Ming prince fiefs 10,000 mu of land according to the law, the 10,000 mu will be exempted from agricultural tax, but the rest of the prince's land, for example, 100,000 mu, will be taxed according to 10 taxes.

In the past, the prince relied on his power, and the government did not dare to collect taxes from him, and the 100,000 mu was tax-free, but now it cannot be tax-exempt.

In the same way, after a certain Fan Ju who has been in the middle of his life and is in old age, after the middle lift, others donated 500 acres of land to him, which was also tax-free before, and now it is also exempt.

Anyway, the fiefs given by the state to the magnates are exempt from tax according to the actual seal, and all taxes are collected outside the actual seal.

It is conceivable that such a reform is quite violent, and Yan Changwu is even more Zhang Juzheng than Zhang Juzheng, and he completely stands on the opposite side of the vassal king, the noble, the official, and the scholar.

"What good things can a pirate leader do, Yan Changwu is mad!"

"Isn't this shaking the rule of the Ming Dynasty? The public name of the southeast is Mingchen, but he is really a thief! ”

"The surname Yan is not stupid, he is doing this because he wants more people to go to Southeast Asia!"

"I miss the Donglin Party!" An official said quietly.

Everyone woke up suddenly, the Donglin Party is a veteran of tax resistance, if they are here, the erupting saliva can drown the Southeast Mansion, and no matter how powerful Yan Changwu's cannon is, he can't hold the saliva.

It's a pity that time can't be turned back, the Donglin Party is gone, and everyone regrets the previous rat eyes!

When the Donglin Party was unlucky before, everyone was still happily falling into the well, gloating that they were responsible for the emperor's death, and we were not responsible, how good.

When the Si people have gone, they find out their benefits, and other civil officials do not have the "combat effectiveness" of the Donglin Party!

Defeat the Donglin Party!

and then cancel the right of the officials of the science and road to "hear about the matter".

Everyone couldn't help but feel a chill in their hearts, the head of the pirate surnamed Yan was very bad, and he took every step of the way to control everyone to death!

……

In the quiet room, Yan Changwu and Sun Chengzong sat opposite each other and drank tea.

found that Sun Chengzong was negative about the implementation of his three major items, Sun Chengzong was an indispensable good assistant in the government, Yan Changwu specially asked him to talk to him, in order to relieve his knots.

Sun Chengzong sighed and said: "Leader, you are a strange person who is not born in the world, since I followed you, I have spared no effort to implement your policies, but today it seems that you are in a hurry with these three major policies!" ”

"Yes, the phenomenon of land annexation in the Ming Dynasty is extremely serious, but now that the new dynasty has been decided, the people's minds are stable, and the officials are not fully deployed in place, it is really unwise!" Sun Chengzong said regretfully.

Yan Changwu replied in one sentence: "I am poor in the twilight of the day, and I can only do perverse actions!" ”

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