Li Yang knows very well that the commercial society cannot be created by the imperial court alone.

If we rely solely on the government and the state-owned workshops of the imperial court to produce, create goods, and sell, it is impossible to create a prosperous commercial society in this way.

The commercial society depends on everyone in the whole society, and all the imperial court has to do is to create an environment suitable for commercial and economic activities.

As long as there is a business environment and every businessman's property is not violated, then in order to make more money and live a better life, everyone will try their best to create wealth.

Only in this way will the businessmen not just stay at the stage of reselling the basic materials such as salt and iron to earn the price difference, but will produce and create rich commodities through wisdom and intelligence, bring development to the society, and create countless social wealth, and in turn, the label of the businessman "not producing" will naturally be eliminated.

This...... It's a virtuous circle.

Therefore, what Daqin needs to do now is to change the current business environment.

Li Yang told the construction of the commercial society in his heart one by one, and Fusu and Baiguan all nodded one after another, revealing a look of comprehension.

Li Si admired: "The theory that the king of the town is in business is really enlightening, and it is not as good as it!" ”

Everyone also bowed and admired: "We are waiting to be taught!" ”

"You're welcome, low-key, low-key. Benjun is just a hundred schools of thought, a little dabbling, this business, is also one of them. Li Yang stopped and looked modest.

Everyone: "............"

Is this modesty? It's clear that pride is good or not.

It's just that Li Yang's talent and insight are indeed incomparable, so everyone can only watch him pretend to be B, anyway, everyone is used to it.

Li Si and Xiao He and others can only smile bitterly, Zhen Guojun is good at everything, but he is not modest enough.

But after thinking about it, such a bullish person really can't be modest, and if he is modest, he seems hypocritical.

Although Li Yang's exposition of the commercial society is quite agreeable to everyone, it does not mean that everyone has no doubts about it.

For example, Ji Kai, the head of the household department who is in charge of the taxation of a country, questioned this, and said: "Zhenguo Jun, you said that you want to protect the property of merchants, so that the wealth of the whole country will soon be in the hands of merchants. ”

After saying this, everyone also nodded, and then looked at Li Yang.

"What Ji Kai said is not unreasonable, what does Taifu think?" Fusu was also worried about this.

The property of the merchant is inviolable, coupled with the merchant's means of making profits, it is obvious that the wealth of a country will be in the hands of the merchant, and at that time, a Great Qin Empire will not be able to compare with a rich merchant, wouldn't it be a joke.

Therefore, for Fusu, this result is not something he can accept.

However, Li Yang shook his head and smiled: "Ji Shangshu's words are wrong!" The protection of merchants' property income does not mean that the imperial court does not levy taxes on them, but that this tax must not be levied indiscriminately, and the tax should be paid in moderation and reasonableness. ”

Hearing this, Fusu breathed a sigh of relief, so he asked, "According to Taifu's opinion, how much of the merchant's tax should be levied?" ”

Li Yang said: "Fifty percent at most!" ”

Fusu nodded.

Although the 50% tax is 20% less than in the past, it is still within the acceptable range.

Li Yang said: "In the past, taxation was directly registered on the merchant's family assets, and this method was too direct, which inevitably caused a feeling of being reduced to fish and meat for the merchant, which was the next policy. ”

"According to the opinion of the king of the town, how should the tax of merchants be levied?" Ji Kai hurriedly asked.

Li Yang said: "According to Benjun's opinion, there are two kinds of commercial taxes. One is levied directly on goods, which we can call VAT; One is levied on the income of merchants, which we can call income tax. ”

"Oh? Vat? Income tax? ”

Everyone was curious, and it was the first time they had heard of the tax on goods, and they couldn't help but ask, "How is the tax levied on goods?" ”

Fusu also said: "Yes, taxes can also be collected on goods?" Who will pay this tax? ”

Li Yang smiled: "The value-added tax on the goods is naturally borne by every consumer who buys the goods, but it can be collected by the producer of the goods." ”

Then, Li Yang described the value-added tax and enterprise income tax of the Celestial Dynasty in detail one by one.

After listening to Li Yang's exposition on value-added tax and enterprise income tax, everyone applauded and applauded.

But isn't it, this value-added tax is obviously levied, but the merchant will not think that it has suffered a loss, because the value-added tax is borne by the consumer, and the merchant does not pay tax for the goods. And consumers, when they buy goods with value-added tax, they will not complain that the imperial court has collected taxes, but will only think that the merchants are selling expensive.

In short, this tax must not be too easy.

In other words, as long as the commercial economy of Great Qin was better and the more goods were sold, the more taxes the imperial court would pay.

And the so-called income tax, the same is true.

According to what Li Yang said, the income of merchants can be divided into several grades, and an income tax of one to fifty percent can be levied. In this way, the more the merchant earned, the more income tax the imperial court collected.

Under such circumstances, in order to pay taxes, the imperial court will increase its efforts to promote the healthy development of the commercial economy; In order to make more money, businessmen will also try their best to produce and do business, and people will also work hard to buy goods in pursuit of a better life, so as to increase their material needs for a better life.

In this way, the entire Great Qin, from the imperial court to the merchants and the common people, formed a virtuous circle, which promoted the continuous progress of the commercial economy.

This...... It's a perfect system!

At that moment, Fusu got up and waved at Li Yang: "Taifu's words of governing the country today really make students enlightened, better than reading for ten years, and students are taught!" ”

When the officials saw it, Fusu had all saluted, so they also bowed: "I'll be taught!" ”

Although the hundred officials saw Fusu saluting, so they followed the salute, but everyone really admired Li Yang in their hearts.

In particular, Ji Kai is in charge of a country's taxes, and he took the lead in formulating most of the tax laws in the past.

But...... It is the first time he has seen a tax collector like Li Yang, and it can be described as "clever".

Obviously, the imperial court collected heavy taxes, but ...... But no one in the world thinks they pay their taxes. Just ask, who else in this world can be so brilliant as Zhen Guojun and can come up with such a clever method?

Break off! It's amazing!

At this moment, Ji Kai is admired by the five-body cast.