Seeing that Wang Ke didn't speak, let alone Fang Xuanling, even Comrade Li Er was a little impatient, only to see Comrade Li Er frowning and urging: "Wang family boy, you said it." This has been analyzed a lot, but this method has not been said at all. Are you kid going to die in a hurry or something! ”

Wang Ke didn't speak for a long time, just recalling when he was in his later life, how the tax policy was structured, although it can't be said to be very familiar, but because he had to 'deal' with the tax authorities every month, he knew a little bit, and after a long time, he also knew how things worked.

Now that he hasn't 'interacted' for more than a year, Wang Ke still feels that he should recall it well, so as not to omit anything when he says it, and it will be very troublesome to add it in the future. In his opinion, in this era, the use of value-added tax is not very feasible, and only a few taxes other than value-added tax need to be used.

After Wang Ke weighed it, he said, "Your Majesty, uncle." The kid just roughly came up with a method, and I don't dare to say whether it is suitable or not, and I have to discuss it with the emperor and my uncle before we can decide! ”

Wang Ke didn't dare to say too much now, after all, he couldn't decide whether the method he copied would definitely be applicable in the current era, and if he said it after he said it, it was not in line with the current era, or it was not right for Comrade Li Er's appetite, then it would be useless for him to say that he was "spending" and "chaotic". Because everything I am saying now is out of touch with the development process of history and is seriously inconsistent with historical facts.

Now not only Comrade Li Er is impatient, but even Fang Xuanling is starting to be impatient, and no matter what Comrade Li Er will feel when he hears it, he said directly: "Don't talk nonsense, nephew, just say it directly." Aren't they all trying to figure out a way now, and it's not like you're going to be able to say it as soon as you say it! ”

Wang Ke glanced at Comrade Li Er, and saw that he nodded frequently in approval of what Fang Xuanling said, and his heart relaxed, at least he knew that even if he said something wrong, the two people in front of him would not do anything to him.

Only then did Wang Ke speak: "First of all, what the imperial court has to do is to order a detailed land survey throughout the country to obtain a true data, and then announce the abolition of the previous system of levying taxes according to the capitation, and collect them according to the number of fields under each person's name." In this way, the more land there is, the more taxes will be paid, and the court does not have to worry whether the tax is paid by the people of the land or by the cultivators, and the court only collects it from the landowner. ”

As soon as Wang Ke said this, Fang Xuanling interrupted: "If the landowner passes on all the taxes collected by the imperial court to the people who cultivate, won't it increase the burden on the people?" ”

When Wang Ke said this just now, he had actually already considered this problem, and he had been prepared for them to have such a question, and now as he expected, Fang Xuanling really asked.

Wang Ke smiled and said: "Uncle, pay attention to what the kid has just said, no matter who will 'pay' this tax, the court will not pay attention to it, and only find the landowner to collect it." The reason for this is that if the landowners are unable to negotiate a mutually acceptable solution with the people who are farming, then the people who cultivate will abandon the land and find another place. Wouldn't the imperial court's taxes be in vain? ”

Fang Xuanling thought very thoroughly, Wang Ke's words made him have another question, and he continued to ask: "Then if such a scene really occurs, how should the imperial court deal with it?" ”

Wang Ke smiled slightly and said, "This is what the kid is going to talk about next." The territory is vast, and there will be a lot of uncultivated wasteland, and the imperial court can encourage the people to reclaim a large amount of wasteland for planting. Exemptions and exemptions are given in terms of taxation, for example, exemption from 'payment' for one year, halved for three years, and only after the land of birth becomes mature, it will be levied according to the normal tax amount. In this way, the current landowner will not dare to exploit the people who rent his land, because if the rent he has set is too high, no one will be willing to cultivate for him, and not only will he not have a harvest, but he will also have to bear the taxes of the imperial court, which will outweigh the losses! ”

Speaking of this, Comrade Li Er also understood what Wang Ke meant, and the question in his heart also popped up, and he unconsciously asked: "Then if these landless people go to reclaim the wasteland by themselves, won't this cooked land be uncultivated?" After all, the policy of the imperial court is there, and it is much more cost-effective than renting the current cooked land! ”

Fang Xuanling also agreed with Comrade Li Er's opinion, nodded on the side and said, "Yes, there is no cost to reclaim wasteland. According to the virtuous nephew, the first year is exempt from 'paying', even if the harvest is not good, they should have enough to eat, and in another three years, it will be halved, wouldn't it be much happier than renting someone else's land. ”

Wang Ke was a little stunned when he heard their words, he didn't expect these people to have such an idea, how could they not give money for cultivating wasteland, in the future generations, any land belongs to the state, and if you want to use it, you have to give money, and don't want to get it if the money is less. This is not a joke!

Wang Ke hurriedly explained: "Your Majesty, uncle, under this Putian, it is not the king's land; On the shore of the land, it is not the king's minister! This land is all owned by the emperor, how can you reclaim it as you want? If you want to reclaim wasteland, you have to pay for it! How much is an acre of cooked land, and this wasteland is halved or bought according to a few percent, and the court must have a charter. If you can't afford it, you can rent it, and the amount of rent for a year will also be announced. If you don't give money, you can reclaim wasteland. So how can those landowners live now, and who will collect the taxes of the imperial court? ”

Wang Ke's words made Comrade Li Er and Fang Xuanling shudder unconsciously, this Wang Ke also thought too much, all the measures are linked one by one, and there is no leakage 'hole' to drill. But the ultimate goal is how to make the tax revenue of the imperial court be collected in full and in full, so that the treasury of the imperial court can **** the operation needs of the imperial court. At this point, Wang Ke is the best!

Wang Ke saw Comrade Li Er and Fang Xuanling looking at him like aliens, and he didn't feel a little 'hairy' in his heart, and asked carefully: "Your Majesty, uncle, isn't what the kid said right?" This is good, this is just a discussion, and there is no accountability for mistakes! ”

Looking at Wang Ke's cautious look, Comrade Li Er and Fang Xuanling laughed unconsciously.

After laughing, Fang Xuanling arched his hand to Comrade Li Er and said: "Your Majesty, the minister thinks that this method is feasible for Lord Xiao Wang, and when the minister goes down immediately to implement it, he will ask Lord Changsun to draft an edict and send it to all provinces." ”

Comrade Li Er nodded and said, "I think it's very good, so let's handle it accordingly!" ”

When Wang Ke heard it, it turned out that what he said was really feasible, and he was bold, so he hurriedly stopped Fang Xuanling, who turned around and 'wanted' to leave, and said: "Uncle, slow down, the kid hasn't finished talking yet!" ”

Fang Xuanling heard Wang Ke say that he hadn't finished speaking, so he turned around and asked, "Does the virtuous nephew have anything to say?" ”

Wang Ke nodded: "What the kid just said is only part of it, and there are other taxes that have not yet been said!" ”

At this time, Comrade Li Er and Fang Xuanling were really impressed by Wang Ke, but they didn't expect this kid to really participate in government affairs for the first time, so he came up with such a detailed plan. When they all thought it was perfect, this kid actually said that this was only a part of it, which had to make them feel that this kid was really a bit of a Taoist, so they all pressed 'sex' to see what else Wang Ke could say.

Wang Ke cleared his throat and continued: "Now the collection of taxes by the imperial court in various places is based on physical objects, but in fact, there is no need to do this. In this way, not only did the imperial court have to spend a lot of "fine" effort to build warehouses to store these grains, but also constantly paid attention to whether these grains would have mildew, which also increased the expenses of the imperial court. The kid thought that in the future, the tax could be levied in a discounted way, and the tax would be calculated in silver taels, which would also save the personnel needed by the imperial court and reduce expenses, which was really a two-pronged thing. Of course, the imperial court does not have no reserves at all, and the imperial court still has a certain amount of reserves in various places, which can be quickly supplied when the imperial court is fighting abroad, or when a disaster occurs in any place. After the reserve grain was allocated by the imperial court, the imperial court allocated silver taels from the treasury silver to purchase and replenish it in the market. Replace it every few years to ensure that it can be eaten with confidence! ”

As soon as Wang Ke's proposition was exported, Fang Xuanling thought that in the past, every year in various places were collected according to the kind of tax, not only the transportation was troublesome, but also the storage was also a big problem, not only to build a lot of warehouses, but also to maintain a lot of manpower, and the expenses increased a lot. The most gasping thing is the problem of mildew, the north is a little better, due to the dry climate, even if there is mildew, it is only a part, but the climate in the south is changeable, the rain is sufficient, and the annual damage is particularly serious. In order to reduce losses, the people can only be required to come to work and offset with taxes, and the corresponding court has to collect a lot less taxes.

Fang Xuanling nodded and said to Comrade Li Er: "Your Majesty, Lord Xiao Wang's plan is very clever, in this way, not only will you save expenses, but you can also increase a lot of taxes, and it will be much easier to transport tax money to Chang'an from all over the country." I think it's possible! ”

Comrade Li Er had already heard a little bit of fame at this time, and he was not in a hurry to express his position, he waved his hand at Fang Xuanling and said: "Don't worry, see if the Wang family kid has anything to say, let him finish talking about it and then discuss it." ”

Fang Xuanling also felt that he was a little anxious now, smiled and didn't speak again, his eyes stared at Wang Ke, waiting for him to continue.

Wang Ke's self-confidence in himself is getting stronger and stronger, and he finds that whether it is now or in the future, as long as it comes to money, everyone has the same attitude, that is, to do everything possible to take out other people's pockets and find a legitimate reason to put them in their own pockets. However, there is no way to do this, in order for a country to function normally, it must rely on taxation, which is taken from the people and used by the people, although it is not so easy to understand, but it is really the same thing, but the way of expression may be different.

Wang Ke continued: "There is another place for this tax, and the imperial court may not pay attention to it now, that is, the industrial and commercial people, because they have always paid no attention to industry and commerce, the imperial court has neglected this area, in fact, this part of the tax is quite generous." The boy has a few shops, and the emperor and his uncle also know about it, in fact, there are huge profits in it, but the taxes paid to the court are pitiful. The kid thought that the people should be encouraged to do business and 'pay' taxes to the imperial court according to a certain amount, and as for how much this amount was, it can be known after calculation. ”

When Wang Ke said this, he also told what he knew, and finally concluded: "In this way, the annual tax revenue of the imperial court should be enough for the imperial court, and normally speaking, there should be some surplus every year." With such a multi-pronged approach, the people have also benefited, and the tax revenue of the imperial court has also been guaranteed, which is really a great thing. I don't know what the emperor and uncle think? ”

Fang Xuanling began to make calculations in his heart when Wang Ke recounted, and as soon as Wang Ke finished speaking, he immediately said: "This thing is feasible, but there are still many details that need to be improved in terms of implementation." I also implore the emperor to agree to let Lord Xiao Wang participate in the formulation of this tax. ”

Comrade Li Er has now begun to look forward to what Wang Ke said, what Datang's tax will look like, of course, there is no objection to Fang Xuanling's proposal, and he agreed to it in one bite, and he can't wait to ask them to hurry up and implement all the details as soon as possible, while implementing it as soon as possible.

Fang Xuanling and Wang Ke hurriedly agreed, after Comrade Li Er got a satisfactory answer, after a brisk return to the inner palace, the two walked out of the imperial study, Wang Ke wanted to go home, but was grabbed by Fang Xuanling, and forced to go with him to discuss the details.