Kou Ji was confident that after the improvement of the commercial law and tax law of the Great Song Dynasty, the commercial tax of the Great Song Dynasty would be rolled exponentially, so he dared to pack a ticket in front of Zhao Zhen and say that he would make a profit without losing money.

The Great Song Dynasty was one of the few feudal dynasties with developed commerce.

The Great Song Dynasty was also one of the few feudal dynasties that supported commerce.

For example, the export industries such as porcelain and silk of the Great Song Dynasty were the key businesses supported by the Great Song Dynasty.

It is precisely because of this that the Great Song Dynasty has a good soil for commercial survival.

In the existing business of the Great Song Dynasty, the tax revenue that can be generated can reach tens of millions.

In the future, the commercial scale of the Great Song Dynasty will continue to expand, continue to extend, and continue to expand to the surrounding areas, and the tax revenue generated will be more.

Therefore, Zhao Zhen's investment is nothing now.

Zhao Zhen actually didn't understand business, and even the vast majority of officials in the Great Song Dynasty didn't understand business.

Don't look at the huge business in their respective houses.

That's their family running it, or their clan is running it, and they're either obsessed with government affairs, or they're obsessed with making friends with other officials, and they don't have the heart or the idea to do business.

So they don't understand business.

Coupled with the low social status of merchants, these high-ranking scholars and doctors are even more reluctant to understand.

They would rather read one more book than one more look in business.

It is precisely because of this that only Kou Ji can teach Zhao Zhen's business experience and business experience.

Zhao Zhen can only learn some business experience and business experience from Kou Ji's mouth.

Fortunately, although the commerce of the Great Song Dynasty was prosperous, it could not be compared with later generations.

The relatively primitive business of the Great Song Dynasty, Kou Ji can barely play it.

Therefore, I can teach Zhao Zhen some useful experience.

Zhao Zhen heard Kou Ji's blunt words about making sure that he would not lose money, and couldn't help asking: "If we want to sell the power to recover the tax, we will inevitably get a high price, so that those local wealthy families will be discouraged."

Even they think they will lose money, how can we make money? ”

Kou Ji smiled and told Zhao Zhen about the standards of tax collection in the Great Song Dynasty and the way of collecting taxes.

Then he estimated the amount of tax that the Great Song Dynasty could generate and reported a rough figure to Zhao Zhen.

After talking about everything, Kou Ji smiled and asked: "Since the amount of commercial tax that my Great Song Dynasty can generate every year is as much as 10 million yuan, even if we invest eight or nine million yuan for the right to collect taxes, we will still have to make money." ”

After listening to Kou Ji's words, Zhao Zhen's face was a little unpleasant.

The annual commercial tax levied by the imperial court is only about 6 million guan, but the annual commercial tax amount that the Great Song Dynasty can generate is more than 10 million guan.

That was when the Great Song Dynasty was small.

Now the territory of the Great Song Dynasty is larger, there are more border markets opened, there are more goods, and there are more people doing business.

But the business tax did not see any significant growth.

On the contrary, the Dingkou tax (i.e., agricultural tax) is rising in a straight line.

It stands to reason that the commercial tax of the Great Song Dynasty should also increase to a certain extent.

But Zhao Zhen did not see a significant increase in commercial taxes through the documents of the Ministry of Households.

In other words, millions or even tens of millions of guan are swallowed up by people every year.

And it's been swallowed for decades.

That's all the court's money, his money.

How could his face be good-looking.

Seeing Zhao Zhen's ugly face, Kou Ji guessed Zhao Zhen's thoughts, and he said with a smile: "The imperial court's commercial tax has not exceeded 10 million yuan, mainly because the imperial court has sold the right to commercial taxation.

Although the imperial court saved a certain amount of trouble, part of the benefits were given by those wealthy families.

In addition, those wealthy families can take care of their own business after they control the commercial tax and tax rights.

For example, if they pass taxes, they don't have to pay them.

They also only have to pay the residence tax once in the place where they live.

There are even some people who simply do not pay business taxes.

As long as they take advantage of the commercial tax tax right to issue a tax payment document for themselves.

It is precisely because of this that there is such a large gap in the amount of taxes. ”

After hearing this, Zhao Zhen gritted his teeth and said: "After my Great Song Dynasty took Liaodi, I thought that my Great Song Dynasty had reached its prosperous age. But now after a closer look, I know that my Great Song is still full of holes.

There are still many things that we need to do. ”

After saying this, Zhao Zhen stared at Kou Ji and said, "I don't know much about business taxes. I only know that the right to collect taxes and taxes is handed over to those wealthy families, and they can increase all kinds of harsh taxes and miscellaneous taxes under the name of a clever name, which is not good for the people.

That's why we have the heart to rectify the commercial law and commercial tax.

Now the fourth brother mentioned that there are loopholes in commercial taxes and commercial laws, which give those people an opportunity to evade taxes.

makes my Da Song lose millions, or even tens of millions, of money every year.

The fourth brother can have a remedy. ”

Kou Ji nodded and smiled: "Naturally, there is...... It wasn't the right time before, so I didn't explain much to the official. Originally, I thought that I would explain this matter to the official family when the commercial tax and commercial law were moved after entering the court.

Now that there has been an accident, the minister will first explain the matter to the official.

It is not difficult to solve this matter, as long as the officials take back the power to collect taxes.

We can then make adjustments to commercial laws and commercial taxes.

For example, the tax and the housing tax in the commercial tax, we can completely combine them and only levy one purchase and sale tax, that is, twenty taxes and one.

As long as private merchants do business, we can collect taxes.

Buy and sell once, levy once.

We don't care about the rest.

It's enough for us to just stare at buying and selling.

Because if we are to subdivide the tax and the housing tax, we will have to send two groups of people to do this.

There will be more relative troubles, and there will be more holes in the middle. ”

Zhao Zhen frowned and said: "But if only the sales tax is levied, there are many loopholes that can be exploited in the middle." It is impossible for our people to keep an eye on other people's business all the time, and it is difficult for us to detect if they make false accounts.

In addition, if they are bartering, they can avoid the purchase and sale tax.

There are also various ways to avoid the purchase and sale tax, such as gifts. ”

Zhao Zhen doesn't know much about things in the business field, but he is very proficient in exploiting loopholes.

After all, the court is full of people, and what they like to do most is to take advantage of loopholes.

Therefore, whether he issues an edict or issues other documents, it must be that there are no loopholes and people can take advantage of them.

It is precisely because of this that when Kou Ji proposed to only levy a sales tax, Zhao Zhen immediately discovered a loophole that could be drilled.

Although there are many people required for tax and housing tax, it is easy to be exploited.

However, the risk of over-taxation is lower than that of buying and selling tax.

After all, there is a hard standard for passing taxes, as long as the imperial court withdraws the right to collect taxes, as long as businessmen do business, they can't avoid it, and they must pay it.

Although there will be a situation of less payment, it is better than not paying at all.

If only the sales tax is collected, there is a high risk that the merchants will take advantage of the loophole and pay nothing.

Kou Ji heard Zhao Zhen's worries and said with a smile: "In fact, there are no perfect laws, all laws are gradually completed when people find loopholes.

Just like the loopholes you just mentioned, we can make corresponding laws to restrain them.

For example, bartering.

Buyers and sellers, even if they barter, have account books on record.

They're willing to barter, and we'll set them a price based on the market price, and then we'll just tax them. ”

Zhao Zhen said in a deep voice: "Ordinary people barter, but there will be no account books. ”

Kou Ji raised his eyebrows, stared at Zhao Zhen and said with a smile: "The people who barter are almost all poor people. Does the official family still want to impose business taxes on them? ”

Zhao Zhen was stunned for a moment, pursed his lips and did not speak.

Kou Ji said with a smile: "The imperial court levies a business tax, and the tax is 20 for 1,000 wen, and the residence tax is 30 for 1,000 wen." In other words, the imperial court has never levied a commercial tax on the purchase and sale of less than a thousand wen.

It can be seen that the imperial court has never levied commercial taxes on the poor people.

We can also use a thousand texts to start the expedition. ”

Zhao Zhen listened to Kou Ji's explanation and thought about it.

Kou Ji continued: "The minister knows that the official family is most concerned about the issue of making false accounts. In fact, the problem of false accounts is difficult to cure and avoid. After all, there are endless ways for people to make false accounts.

We simply can't come up with a tax collection method that can completely prevent false accounting.

So we can push tax stamps. ”

"Tax stamps?"

Zhao Zhen stared at Kou Ji with a puzzled expression.

Kou Ji nodded and smiled, "Not bad, tax stamps." For those with 10 or less, we can print them as fixed tax receipts and issue them to merchants.

Tax stamps are stamped with the seal of the local tax office.

The money can be deposited directly into the shop.

If the transaction is completed, the tax receipt can be issued at the local tax office.

Tax stamps that need to be issued by the local tax department have no denomination.

The ticket is issued by the imperial court, and the amount is filled in by someone from the tax department.

The seal is also used by the Department of Taxation.

In addition to collecting taxes on a daily basis, the staff of the tax department also need to go out from time to time to monitor whether the merchants are paying taxes.

Check the tax stamps once a month, and check the quarterly taxes and tax stamps once a quarter.

In the course of supervision, if it is found that the merchant has not paid the tax, it can be fined, the shop can be closed, and the property confiscated can be confiscated.

In addition, every six months, the transaction accounts of the buyer and the seller, and the access records of the shop, can be verified.

Check the accounts of the three parties to see if there is tax evasion. ”

Zhao Zhen opened his mouth in a daze, staring at Kou Ji, he was like listening to a book from heaven, his eyes were full of confusion.

He understood everything Kou Ji said, and he understood it even when it was connected, but he was very ignorant of the advantages and disadvantages.

Seeing this, Kou Ji said with a smile: "The official family doesn't have to think about it now, the minister will write a letter and send it to the palace when he turns around."

The minister will state the matter in detail in the recital at that time.

When the official family finished reading it, they would understand. ”

Zhao Zhen nodded slowly, and he didn't express any opinions until he saw the specific recital, and before he understood all the meanings of Kou Ji's words.

He simply asked, "Can this prevent businessmen from making false accounts?" ”

Kou Ji smiled: "I don't dare to say that it is completely eliminated, but a large part of it can be eliminated." ”

Zhao Zhen asked, "How much?" ”

Kou Ji pondered for a moment and said, "The business we can see on the market can be eliminated.

It's hard to say what is outside the market. ”

Zhao Zhen opened his mouth, a little bit wanted to ask why it was difficult to say outside the market, but after thinking about it carefully, he still didn't speak.

He sighed, "It's good to be able to put an end to seven or eight achievements on the market." ”

Kou Ji smiled and nodded.

Zhao Zhen asked again, "After we get back the right to tax the commercial tax, can we start?" ”

Kou Ji shook his head and smiled: "No, we must wait until the county school and the government school are established." ”

Zhao Zhen was stunned for a moment, stared at Kou Ji and said, "Fourth brother is afraid that after the implementation of this decree, most of the people below will be illiterate and will be deceived in commercial taxes?" ”

Kou Ji nodded, "Those wealthy families, in fact, we don't care." But for those small households, we still have to maintain one or two.

Avoid being deceived when they are illiterate and ask someone to help pay their taxes.

Now the imperial court has been promoting Mongolian learning for several years.

The Mongols are almost literate, and they are learning simple texts.

In another year or two, when the Mengtong children grow older, they will naturally be able to share the worries of their families.

At that time, we don't need to worry about some small businessmen being deceived. ”

Zhao Zhen nodded and said with emotion: "Mengxue is the foundation of everything we want to do. ”

Kou Ji added: "Mengxue is the foundation of everything in my Great Song Dynasty.

When Mengxue is completely rooted in the hearts of the people, then the official family will not worry about being used.

There is no need to worry about the imperial power not going to the countryside anymore.

At that time, the official family only needs to send more people to issue the palace report, and every decree of the imperial court can be conveyed to the people word for word.

Those wealthy families and local yamen don't want to be deceived anymore.

Don't think about using the people to blackmail the court again. ”

The reason why wealthy families dominate the local area is because most of their families are literate.

All the decrees of the imperial court need to be passed on to the people through their mouths.

And when they preach the imperial decrees to the people, they always tell the people something that is beneficial to them.

They say nothing to them that is not profitable.

It is precisely because of this that even if the decrees of the imperial court are good for the people, the people do not know about them.

There are even some decrees that are good for the people, but after their misinterpretation, they have become decrees that oppress the people.

The people didn't know the true meaning, and under their foolishness, they started to fight against the court.

even helped them violently resist the imperial court together.

Therefore, Mengxue is the foundation for the imperial power to go to the countryside, and it is the foundation for the imperial court to truly control the place and seek benefits for the people.

After listening to Kou Ji's words, Zhao Zhen's face became a little more excited, "Wait until I get back the commercial tax rights from other places."

I asked the prefectures and governments in various places to prepare for the establishment of county schools and government schools. ”

When Kou Ji heard this, he couldn't help but laugh and said, "The official family doesn't have to be so anxious. Every decree in the reform of the cultural system takes time.

What we also have is time. ”

Zhao Zhen immediately said: "I can't tolerate those moths to live one more day!" ”

Kou Ji smiled bitterly and shook his head, without saying anything more.

Anyway, the imperial court's recovery of commercial tax rights cannot be completed in three or two days.

Even if it is sold secretly, it will take at least a year.

To implement the commercial law and commercial tax mentioned by Kou Ji, it is not enough to do it in three or five days.

Just because the tax department has a dark turn to a light, there are a lot of troubles that need to be solved.

Because there are examples.

According to historical records, at the end of the Northern Song Dynasty, the imperial court implemented a decree to set up a number of local tax departments and completely nationalize the right to collect taxes from commerce.

However, after the establishment of local tax departments, they were opposed by wealthy families and many officials, and were eventually abolished.

It can be seen that if the imperial court wants to implement the tax department, it will inevitably be hindered.

And there is a lot of resistance.

Of course, whether it is a wealthy family or an official, Kou Ji doesn't care.

What Koji really cares about is the tax department itself.

When the tax department was first established, it was bound to be full of difficulties, not only to exhaust all means to help the imperial court collect taxes, but also to fight wits and courage with the wealthy and officials.

The most important thing is to be able to withstand the pressure up and down.

If you can't bear the pressure, you will be frightened and targeted by others, and you will fall apart.

Therefore, the establishment of the tax department must be carefully planned, and the officials at all levels of the tax department must be carefully selected.

Zhao Zhen saw Kou Ji shaking his head with a wry smile, and knew that he was in a hurry.

"We need to do too much, if we don't rush it, I'm afraid we won't be able to finish it......"

Zhao Zhen let out a long sigh.

Although he is an emperor, in terms of inheritance, he is not much different from the common people.

His idea is very simple, that is, to finish what he can do, and leave a stable, prosperous and prosperous country for future generations.

so that future generations will not have to go through the tribulations he has experienced.

Let the Zhao Song Dynasty be passed on for a longer time.

Kou Ji heard Zhao Zhen's long sigh and smiled silently.

Because he knows very well that the things above the Jiangshan Society will never be done.

Because every time you finish something, something happens to your heart.

And so on and so forth, endlessly.

Zhao Zhen and he can only do some big things that are relatively not so easy to change, and build a framework for the Great Song Dynasty to be passed on for a longer period of time, so that it can be passed on.

A lot of the content in the framework needs to be improved and replaced by future generations.

It is simply impossible to build a shelf in one go, fill everything needed inside, and let future generations continue to use it for thousands of years.

When the founding monarchs of all dynasties established the ancestral system, their first idea was that the rules they set could be passed on endlessly.

As it turned out, their idea was just an idea.

The ancestral system they established not only did not pass on their country for thousands of years.

Even in many cases, the ancestral system they established was an obstacle to the smooth transmission of their country.

For example, the innovations carried out by many dynasties have met with opponents.

The most powerful weapon in the hands of those who oppose it is the ancestral system.

Therefore, immutable laws and rules not only cannot be the foundation of a country's gradual strength, but are the bane of a country's gradual weakening.

It is precisely because of this that only when laws and regulations are used and perfected can a country continue to be strong.

"Official, you can't become a fat man by eating in one bite, when it's time to take it, we still have to take time. If you are in a hurry, you will be able to do things and you will have to waste time. ”

Kou Ji smiled and admonished Zhao Zhen.

Zhao Zhen smiled bitterly, "I'm just anxious......"

Kou Ji continued to laugh and said, "If the official family is in a hurry, you can select people now to prepare for the establishment of the tax department in the future."

Official body, I can't give it now.

But the officials can use them to do things first.

When the time comes, give them official status, and let them turn from darkness to light. ”

Zhao Zhen thought about it for a while, looked at Kou Ji and said: "The manpower of the tax departments in various places is easy to choose, but the person who presides over the general taxation, I can't pick out the right one for a while."

Nine out of ten of the officials in the court are wealthy families.

Even if he was born in a small family, after entering the dynasty and holding a high position, he gradually became a wealthy family.

We set up a tax department, mainly for those wealthy families.

If this matter is left to the people in the court, it is difficult to guarantee that they will not leak the news and ruin everything we have prepared.

So I need to find someone from a humble background, but who dares to do things and can do things. ”

Kou Ji thought for a moment and said, "The minister recommended two people for the official family. It can be selected by officials. ”

When Zhao Zhen heard this, he immediately asked, "Who is it?" ”

Kou Ji said bluntly: "Fan Zhongyan, the prefect of Shaanxi Prefecture, and Zhang Fangping, the prefect of Gumeng Prefecture. ”

When Zhao Zhen heard the names of these two people, he was stunned for a moment, and then pointed at Kou Ji with a smile and said: "Fourth brother, you actually deceived me, you seem to have recommended two people, but in fact there is only one person." ”

Kou Ji smiled but didn't say anything.

Zhao Zhen said with emotion: "Fan Zhongyan, the prefect of Shaanxi Prefecture, and Zhang Fangping, the prefect of Gumeng Prefecture, are indeed from poor backgrounds. ”

When Fan Zhongyan was young, his biological father died, and his mother was lonely and helpless, so he had to take Fan Zhongyan to remarry.

Fan Zhongyan was raised by his adoptive father.

When he became an adult, his mother told Fan Zhongyan about his life experience.

After Fan Zhongyan learned about his life experience, he was very sad, said goodbye to his mother in tears, and rushed to Yingtian to study under Qi Tongwen.

The cold window is hard to read for years.

Although Zhang Fangping has both parents, his family is very poor, and he can't afford to buy books, so he borrows other people's books most of the time.

Generally, if you read through it, you will be able to memorize the contents.

He just picked up books and read them sporadically, and he was admitted to the Maocai class, so as to become a leader.

Although the two of them are the leaders of the same house, there are not too many wealthy families behind them.

Both of them have their own ambitions, and they both want to do something great for the country and the people, and they will go down in history.

Therefore, if any of the two of them preside over the tax department, they should not disclose the news to the wealthy families.

It's just that Zhang Fangping has just served as the prefect of Gumeng Mansion for barely one year, and he is barely familiar with all the government affairs and people of Gumengfu.

Now that the Gumeng Mansion is in ruins, Zhang Fangping can't leave at all.

So Kou Ji can only choose, Fan Zhongyan is alone.

Fan Zhongyan's term in Shaanxi has expired.

During his tenure in Shaanxi Prefecture, he took advantage of a series of resource tilts from Zhao Zhen and Kou Ji to lift the people of Shaanxi Prefecture out of poverty.

The iron money that often circulated in Shaanxi Province has now been abolished.

What is circulating in Shaanxi Mansion today is the new Tiansheng money and Jiaozi minted by the imperial court.

Everything in Shaanxi Mansion is not much different from other relatively wealthy mansions.

Of course, Fan Zhongyan could not completely sweep away all the poor people in Shaanxi Prefecture.

He only swept part of it, and some of it was relocated to Dali and Liaodi.

But anyway.

Fan Zhongyan's governance of Shaanxi Mansion is all meritorious.

The officials continued for three years and gave Fan Zhongyan a comment.

According to the promotion standards of the imperial court, it has been evaluated for three consecutive years, that is, capable ministers and meritorious heroes, and the imperial court should be promoted.

There are no vacancies in the six ministries at the moment.

There are vacancies in the political hall, but Fan Zhongyan's qualifications and merits are still a little worse.

So I entered the hall of non-political affairs.

And if you are the head of the tax department, it is just right.

This is also why Zhao Zhen, after listening to Kou Ji's words, said that Kou Ji obviously recommended two people, but only one person could be chosen.