The Qiongshan County Grain Collection Bureau is located in the northwest corner of the Yamen of Qiongzhou Mansion in the county seat. This place was originally the Qiongzhou Tax Division. Although Cheng Dong does not have the ability to set up a perfect tax bureau team for each county, the structure of the tax bureau. He had already drawn up rules and regulations. Qiongshan County is nothing more than doing the same.

The original main hall of the yamen has been converted into a collection hall, and the newly made wooden counters have been installed, the roof tiles have been partially lifted, skylights have been installed, and long windows have been opened on the walls to allow for sufficient light. On the one hand, this is to have sufficient lighting and save candle oil, and on the other hand, according to the high theory of the psychologist Jiang Qiuyan, light can enhance people's shame and make it easier for people to do bad things in a dark environment.

A number of filing cabinets and drawers were installed against the walls, and several clerks were gluing paper strips. Taxation is based on the administrative division "capital" as the basic unit, and Jihua will be based on the town in the future.

Liu Xiang walked around the tax bureau and looked at the pair of large lanterns that were hanging in front of the gate, which were originally old things in the yamen, but now they were washed and re-pasted with paper: one was the Qiongshan County Grain Collection Bureau, and the other was a huge "tax" word, which was very coercive.

A large number of blank tax vouchers, account books, and official papers from the Lingao printing house were stacked in boxes and boxes in the locked flower hall. Chen Ce, a veteran tax commissioner sent from Lingao, is giving a lecture to a group of newly recruited local tax collectors. The first purpose of this veteran Chen to Qiongshan was to establish the Delong Qiongshan Branch, and the second was to assist in the establishment of the Qiongshan Taxation Bureau and to preside over the summer tax collection work.

Chen Ben returned to the office after class, and Liu Xiang talked to him about his idea of collecting the levy silver from the big households.

"This amount of silver is very considerable, and in the past, many large gentlemen did not pay or underpaid. There is no reason to burden the common people after being hit by a typhoon. So this time I'm going to divide all the money on their heads. ”

Chen Ce nodded: "I also agree with this, but in what name?" ”

Liu Xiang was puzzled: "What name do you want?" We are the government, what is the name of the government to collect taxes? ”

"You know how to raise electricity and water bills, and you don't even want a name for making money from the people so blatantly.........," Chen Ce smiled, "I still want a name." Otherwise, people ask you, why was it that everyone originally paid it, but now only big households have to pay? Isn't that bullying? ”

Liu Xiang said: "But in the past, the big gentry paid very little or did not pay at all, why is this? Aren't they bullies? ”

"This is different," Chen Ce shook his head, "Your concept of doing things according to law and governing the country according to law is not strong...... he explained, although the gentry did not pay and paid less, but there was a certain basis, for example, those who have meritorious fame can be exempted from a number of forced labor as usual, although some large households do not have meritorious fame, but the land is more than Ding Ding, according to the system of the Ming Dynasty The burden of forced labor is naturally less. Of course, there are many other tricks when it comes to actual implementation.

"Now you have to eat big households, exempt the poor, and you have to come up with a new regulation, so that people can feel that there is a law to follow, not that you just say that it is the law."

"So complicated?" Liu Xiang thinks this guy can't be from the Law Club, right? Full of rule of law or something.

Chen Ce smiled and began to throw out his progressive taxation method.

The progressive system is not new to the patriarchs, because almost most of the patriarchs have paid income tax, and the general idea of income tax is that the more you earn, the more you pay.

"Using the progressive system of tiered tax rates, you can justifiably put the burden on the heads of the big families and the gentry, if the preferential treatment of the gentry here in the past was the system of the Ming Dynasty, then the progressive system is the system of my Senate, and they will not understand this reason."

According to Chen Ce's line of thought: At present, the accounts of the counties collecting Ding Yin are actually a confused account, and there is no basis for finding out at all. The land status of each county is quite clear after the clearing of the acres of land, so the silver and miscellaneous taxes can be calculated according to the amount of land.

"The clearest local data we have now is actually the number of acres and household registration in each county, and it is the safest way to collect summer tax according to this, and no one has much to say. Secondly, because next year's new tax system is prepared to smooth out the transition. Chen Ce said: "Everyone has nothing to say, after all, we have taken care of the interests of the majority of people, and the common people are not stupid, they know who is good to him." ”

"Reasonable, reasonable." Liu Xiang nodded again and again, "But the fat and thinness of the land are different, and the more land you have, the more you have, the more you earn......"

"Isn't there a specific registration in the register of fertile land?" "If you want to simplify a little, you can calculate it according to the actual annual output of the act. ”

Zuihou, according to Chen Ce's design, the summer tax in Qiongshan County is levied according to the number of acres, first of all, according to the new register of acres of land, the average yield per mu of Qiongshan County is calculated as 10% of the average yield of the fields, all of which are counted as "standard mu", and the number of fields in the tax is calculated according to the "standard mu", and the other excess and insufficient are calculated as standard mu according to a certain formula.

"Are we just going to spread the acre?" Liu Xiang suddenly asked after seeing his specific plan.

"That's right, we're just spreading the land into the acres. Of course, it's not quite the same as in the old plane. Chen Ce laughed, "You see, everything we did today will be added to the middle school history textbook in the future." This honor doesn't need to be given to the fourth master. ”

The specific collection unit is calculated based on "household". All landless households or households that occupy no more than 20 standard mu of land will be exempted from Ding Yin, and those who exceed 20 standard mu will be divided into 13 grades, and the more standard mu they occupy, the higher the proportion of payment.

Chen Ce also formulated a series of preferential and exemption policies. All those who perform military service, serve as public officials, or die of disability in the line of duty are exempted from taxation as usual. In addition, those who join the service of the Heaven and Earth Society and send their children to study in Lingao also have certain exemptions.

"If you want, you can even give a little reduction to the gentlemen and scholars of the Ming Dynasty, "What the fourth master didn't do back then, we won't do it anymore." Liu Xiang shook his head again and again, "Originally, I wanted to get money from them, and if I reduced it, what was there to do." ”

"You, immediately go and calculate what the average burden of each household is according to this tax rate table. What is the total amount of levy? Chen Ce took care of one of the clerks brought by his subordinates, "Tell them, don't be very detailed, take out the approximate number first." ”

The clerk went immediately. A few minutes later, the abacus in the second hall crackled, dense as rain. There were more than a dozen abacus masters gathered in the second hall, and they were the abacus team members of the Calculation Office of the Finance Director's Department brought by Chen Ce from Lingao, all of whom were the secretary and officials of the second-level household houses in the prefecture and county. Although these people have a bad stomach and have a lot of crooked and evil skills, they are very good at planning.

Cheng Dong concentrated all these people in an abacus team, which was specially responsible for planning according to the assigned topics in the finance director's department. At the beginning, they were still a little dishonest, some people secretly betrayed data, some people were out there, and after Zuihou hanged one and distributed a number of mines in Nanbao and Sanya to unlimited labor reforms, the abacus team not only had specific business, but also became "reliable" politically.

As for other miscellaneous taxes, Chen Ce believes that they can be mitigated. The fishery tax is now being collected every day, and it is not appropriate for the county to repeat it, because salt is already a monopoly, and there is no need to collect it again in the consumption link; However, there is some potential for business tax.

“………… Our current goal is to develop industry and commerce, and the commercial tax can be appropriately reduced," Liu Xiang said. ”

"Since there are not many, it is better to continue to levy." Chen Ce said, "Don't let industrial and commercial businesses take it for granted not to pay taxes, so that there will be a big rebound in the future when taxes are levied." ”

"Okay. Fortunately, the burden on industrial and commercial households is not large. ”

"It's not just that the burden is not large, but the tax rate is simply not a burden." Chen Ce said, "In my opinion, industrial and commercial businesses are almost tax-free...... The tax authorities of the Ming Dynasty can be called a coffee table, and the pressing efficiency is backward in the range of civilized countries in the world. ”

In Japan at the same time, the stone height could reach 10,000 stones, and the Ming Dynasty was personally under the auspices of the emperor Wanli, who was known as the "most greedy for money", and only made an annual income of 20 million taels of silver, even if the price of rice at that time, this income was only 50 million stones. In this way, there are already many complaints, and hunger is everywhere. It can be seen that the implementation capacity of its administrative organs is poor.

Liu Xiang shook his head: "Your opinion is absolute, the formal burden on the Ming government is not large, but the actual burden is not small: one will be the comprador of the government, and the other will have to deal with apportionment." It's just that most of this money has fallen into the pockets of officials. ”

"Aren't the officials of the Ming Dynasty unable to blackmail them now?" Chen Ce said, "So we should improve it even more, as long as the total burden is reduced and the tax payment is clear, the industrial and commercial households are still welcome." ”

Chen Ce knows that there are many types of industrial and commercial taxes, and many of them are indirect circulation taxes, which are relatively less pressure to collect, and are the main source of tax revenue increase. Recently, this issue has been discussed many times at the financial meeting in Wudaokou, including the deed tax, slaughter tax, and business tax, which are all within the scope of preparation. Liu Xiang interrupted him, "Now I want to cultivate the industry and commerce of Qiongshan first, Qiongshan is not as prosperous as Lingao. Fish farming is the only way to go. ”！。