"What do you think about this, isn't it too heavy?" Zhao Yu figured out the regular taxes and miscellaneous taxes and surcharges involved in this field tax, and in his opinion, the average tax of all items added up was not less than half of the income from the field. Pen ~ fun ~ pavilion www.biquge.info

"What His Highness said is exact, but the tax system of this dynasty is like this, and the method of using the method of measuring out and controlling the amount of income is adopted, and there is no room for it." Zhuang Shilin nodded, seeing that His Royal Highness didn't seem to understand, and explained, "The intention is to determine the total amount of the country's tax revenue based on the original amount of the state's various financial expenditures, and then distribute this total amount to various places, and collect it from the people according to the two types of taxes: household tax and local tax. ”

"Oh, it's actually just looking at the rice under the pot! First, calculate the amount required by the prefectures and counties in Fuzhong, add the cost of raising soldiers, and then divide it by the number of acres of land to calculate the amount that should be borne per acre. As soon as he said this, Zhao Yu understood, in fact, this is the modern national budget and final account system, and the central government makes a general budget and then decomposes it to various localities.

"Yes, yes, that's what it means, but not exactly. The specific principle of expropriation is: there is no owner or guest in the household, and the residence is the book; Among the people, the rich and the poor are the poor. Merchants also have to pay taxes in the state and county where they do business, and the tax burden is roughly the same as that of local residents, not just land. Zhuang Shilin admired His Highness the most is that he can often explain complex things clearly in a big vernacular, and he further explained.

"Since the two taxes have already made up for the state's use, why are there so many miscellaneous items that increase the burden on the people?" Zhao Yu is an engineering student, and his historical knowledge comes more from hobbies, and what he learns in school is only used to cope with exams, such as the two tax systems, rent adjustments, and a whip, which are often known by rote memorization, but it is also the level that he has heard of, and he does not understand the meaning at all, and now he can only make up for it.

"Your Highness asked well. At the end of the Tang Dynasty, the Juntian system tended to collapse, and in order to increase tax revenue, the non-tax households were abolished, and not only the officials had to pay taxes, but also the floating customers and merchants had to bear the two taxes, which expanded the tax payment area and increased the state tax revenue, which was fundamental. Another advantage is that the tax system has been simplified, the rent adjustment and various miscellaneous taxes have been combined, and the collection has been uniformized, the tax items have been reduced, the payment time has been centralized, and the tax payment procedures have been simplified, but the tax amount has not been reduced. Some miscellaneous taxes and fees were no longer available at first glance, but as there were more places to use the money, they were restored, and the amount was not offset from the two taxes. Zhuang Shilin replied.

"Well, it seems that no matter how good the policy is, it is also about whether it can be implemented according to the rules, and I am afraid that it will change every day!" Zhao Hao understood that in order to implement the new law in the early stage, he adopted an oath, but once it was implemented, it continued to recover and increase, and there was no continuity of the policy, and the good policy slowly changed its taste.

"Your Highness. When the two tax laws were promulgated, there was another important provision, that is, the tax per mu of land was still paid for grain, and the part of the rent adjustment that should be paid in kind such as cloth, silk, silk and cotton was changed to be levied on a discounted basis. The land tax on the part of the land occupied by ordinary merchants that is not included in the number of cultivated fields is also paid in cash. In addition, after the original Yong was merged into the two taxes, it was changed to tax instead of labor, and the people could pay for labor. When it can be collected, the local government often allocates in kind, and if the price falls, the people often need several times the silk silk to pay the full amount of the two taxes, which makes the burden of the people heavier. Zhuang Shilin gave a thumbs up and praised.

"How much can the sum of positive tax and miscellaneous tax be calculated by the Transshipment Division to reach the amount of land per mu?" Zhao Yu thought about it and asked.

"Back to Your Highness, according to the average, it should not be less than fifty percent, and you can only barely make ends meet." Zhuang Shilin said after a moment of silence.

"If the two taxes are set at 30%, and all other miscellaneous taxes are abolished, do you think the people can afford it?" Zhao Yu nodded and asked.

"The life of the people will be much better, although they are not rich, they can live and work in peace and contentment, and they can be described as a paradise in this troubled era." Zhuang Shilin said.

"You do the math again, according to this calculation, how much tax can be collected!" Zhao Hao commanded again.

"Now with the addition of the newly reclaimed land, the whole province has a total of 1.6 million mu of land, of which 60% is in the middle field and 40% is in the lower field, and even if the thin field is exempted, there are still 1.5 million mu that can be taxed." Zhuang Shilin's brain is really not bad, and the data can be easily obtained, "Zhongtian can produce two to three stones of rice per mu, and one to two stones in the field, so it is estimated that the middle field can produce three million stones of grain, but there are still mulberry hemp and other miscellaneous grains planted in the field, and there are still discrepancies in this number." At present, the price of grain in Qiongzhou is about two guan, and two million guan can be obtained by charging 30%. ”

"Then how much does the Shuai Mansion consume every month?" Zhao Hao frowned and said, the data statistics are all water, and a twenty-percent discount is basically the same, but even so, this money is definitely not enough to score.

"Your Highness, my marshal's mansion has a total of 80,000 soldiers, plus about 10,000 people belonging to each division, if there is no war, 350,000 yuan per month, and 40,000 stones of grain and rice are enough, but the generous treatment of my marshal's army is also the highest among all armies." Zhuang Shilin said, "There are a total of one government, three armies and twelve counties in the local area, which consumes 20,000 guan per month and 3,000 stone of grain and rice. ”

"How much can the business tax be?" Zhao Hao asked again.

"Last year, the commercial taxes and customs duties collected were less than 300,000 yuan, and this year it should be better, but it is difficult to exceed 500,000 yuan." Zhuang Shilin replied.

"The gap is still huge!" Zhao Hao said that this algorithm is theoretical, and there is still a deficit of up to 2 million yuan, and if it catches up with the war or famine, the deficit will be even greater. I secretly wondered that raising soldiers was really not something that anyone could play, and these 100,000 people couldn't afford to raise them with a single financial resource. However, this is also related to the excessive proportion of military and civilians, and Qiongzhou is too poor.

"Yes, but don't worry, Your Highness, this is just the beginning, after a few years of everything is on the way, you can be self-sufficient. For the time being, it is necessary to follow the implementation of the Transshipment Division to tide over the difficulties. Zhuang Shilin saw that His Royal Highness's face was not good, and said with relief.

"No, this is tantamount to killing chickens and taking eggs, which is very harmful to the people." Zhao Yu flatly refused. Chinese often say: big rivers have water and small rivers are full, big rivers have no water and small rivers are dry, it seems very reasonable, in fact, it is a lie at all, in the middle and lower section of the Yangtze River, it seems that the big river is filling with tributaries, but how is a river formed? Is the birthplace of the Yangtze River a big river irrigating a small river, or a small stream flowing into a big river? It's obvious. In the same way, only when the people are rich can the country be strong, and the country is rich and the people are poor by relying on wanton expropriation and tyranny, and the economic foundation is too weak to withstand the wind and waves. And now is the stage of building the foundation, and we must not destroy the foundation.

"Your Highness is really benevolent, and you think for the people!" Zhuang Shilin couldn't help but praise.

"Hehe, less sycophants, to be honest, how long can our family support it?" Zhao Hao asked with a smile.

"Your Highness, your subordinates have calculated, if you add the hidden treasures of the Inner Mansion, we can support us for three years even if we don't earn anything!" Zhuang Shilin said softly.

"Good, good!" Zhao Hao smiled bitterly and said that he was really the biggest Kaizi in the world, and he was an official to make money, and he was an official to make money...... (To be continued.) )