The test is the foundation, but also the basic quality of a person, and the most basic thinking and theoretical ability for things, things, and relationships between people.

Policy is the integration of theory and practice. The ability to think logically to deal with things concretely.

Here comes the topic of the policy: floating expenses.

It's all kinds of financial expenditures of the imperial court, more and more, more and more extensive, what should I do?

This country has reached this point where even the examination questions of the imperial examination are about finance. Renzong is so poor, and Han Qi and Han Daxianggong are also very poor, what should I do?

What to do?

Reform!

Open source and reduce expenditure, open source is to make more money, and throttling is to spend less.

Gan Qi is writing, making money, the country's main channel of making money, that is, taxes. This means that taxes have to be raised.

But on whom is this tax imposed? This has to be considered.

Fortunately, Gan Qi is well-informed, and such a thing as taxation has long been studied clearly and clearly by later generations. There is a system called the personal income tax system.

This system is very interesting. There is a threshold, that is, people who reach a certain income will be levied personal income tax, and this threshold is also increasing.

Another point is the tiered taxation, which simply means that the higher your income, the higher your tax percentage. The richer the person, the more taxes they pay, the poorer they are, the less they pay, and the poorer they are, the less they pay.

This question can also be used for reference in the Great Song Dynasty. How do you tell the poor from the rich? The reason is very simple, it depends on who has more land and the more tax they pay. In the middle of the Northern Song Dynasty, the problem of land annexation had already emerged, and the landlords paid more taxes, and this problem had to be implemented.

Of course, this is a top-level design, a top-level design, there must be many loopholes, and there are details to be solved. For example, how to prevent large landlords from passing on tax pressure to tenant farmers? Then we have to use the law to set the maximum point of the land rent ratio.

Another example is how to prevent large landowners from concealing their property? Then it is necessary to check the fields and other means by the yamen in various places.

Top-level design is always top-level design, and there are countermeasures under the countermeasures, which is an eternal problem. This requires the administrative forces of the imperial court to constantly solve it.

In the design of any system, it is impossible to be perfect in the history that can be seen and predicted in the future, and two means to solve the problem are the constant pressure of the administrative force, and the other is the trade-off between the advantages and disadvantages.

Ganch's answer will make the rich pay a lot of taxes, so that the really poorest part of the people will be relieved of the tax pressure.

However, Ganch could offend the entire class of readers.

But this is just an exam paper, and Ganchi doesn't really elaborate on the details, in the eyes of others, Ganqi is just providing a solution, which represents Ganqi's level of knowledge of the matter of floating expenses.

After briefly writing about the tiered tax system, Gan Qi began to focus on commercial tax reform.

Commercial tax reform, in this era, there is a big problem, that is, the problem of supervision, the imperial court in this era, there is not so much ability to supervise commercial activities, that is to say, you don't know how much money a businessman can make a year, and you don't know how much tax to charge. More fear of driving people to death, less is normal, the country is lost.

Therefore, on the issue of commercial taxation, it is often relied on at various ports, such as wharves, such as city gates, how much goods enter and leave the city gates, and then the tax collectors decide how much money to collect, which is a big problem.

Do officials really know how much someone else's truckload is worth? Do officials really know how much money this truckload can make?

There is also a question, that is, is it too easy for this official to make a profit in it? For example, a truckload of goods should have paid ten yuan in taxes, but in the end the official took five yuan, the state took the consistent money, and the merchant lost four yuan. Even many merchants did not have to pay money, and the officials were sorted out, and the goods came in and out freely.

There is also the tax issue of the service industry, which is even simpler and crude, such as how much tax does Fan Lou pay in a year? That's all about relationships, not money. But how much money does Fan Lou make in a year? Not to mention tens or millions of dollars, the state almost does not collect taxes.

This is why the social atmosphere of the Great Song Dynasty was so relaxed and commerce was so developed, but commercial taxes have always been the part of the imperial court's income.

So how can this problem be solved?

Ganchi thought about this very seriously and introduced something called a tax invoice. This thing is in Bianliang City, and it will inevitably bring countless taxes.

Because Bianliang City itself is a city that serves scholars and officials.

To implement tax invoices, as long as one system is implemented. That is, all the yamen, all officials, officials, as long as they reimburse public funds, they must have tax invoices from the imperial court in order to get money from the yamen.

The tax department only needs to collect a certain percentage of taxes according to how many invoices each merchant has issued, and the commercial tax of the entire Bianliang City will inevitably be unimaginably large.

Just this city of one million people can receive unimaginable commercial taxes. Because this city, from top to bottom, relies on the finances of the imperial court. The officials brought back the money to feed the old and the young and the subordinates, and the officials' families and subordinates took the money out to spend, to feed the spices of the hotel cloth shop, to consume layer by layer, and to feed countless peddlers and pawns. Officials have a large part of the benefits, and these benefits can also be turned into direct payment, which was originally released, but now it is not issued, and the money is issued, you go to buy cloth, and then take the invoice to reimburse.

Officials are only one of them, and each yamen itself has all kinds of expenditures, whether it is buying food, buying weapons, buying pen, ink, paper and inkstone, the official clothes of the yamen, the expenses of the yamen in handling cases, and even the consumption of public funds for eating and drinking......

This is the basic economic ecology of Bianliang City.

As long as the invoice is added, all the expenses of the yamen must be invoiced, and the yamen will allocate money to other yamen, and the invoice will be checked by the invoice.

Invoices are easy to promote. The imperial court did not even have to ask officials to collect money at the gates of the city, nor did it care how much money the merchants made, and the court only needed to collect a reasonable tax on every transaction. The basic commercial tax of the imperial court was also taken.

In the future, the use of invoices can also be expanded, for example, only when there are invoices can a commercial dispute be formed, and the yamen will accept the commercial dispute. For example, you can also combine invoices with lottery tickets, and invoices can win huge prizes. For example, what benefits can businesses that pay more taxes get, such as children and grandchildren can be given priority in admission?

And so on......

Of course, there are also cases of invoice fraud, which requires the use of various preventive measures. However, this is also impossible to completely solve, and the tax yamen can control it by means such as more inspections. A complete solution is impossible, at least in Ganchi's cognition, and there is no complete solution.

Gan Qi has talked a lot about open source, and there are many things that have not been said. Gan Qi thought about it for a while, and didn't talk about it much, he really wanted to talk about it more, Gan Qi was afraid that he wouldn't be able to get this Jinshi this year. There are some things that are ripe for acquisition and in power.

The book is sprinkled with ten thousand words, and the exam time is enough, so I am afraid that the candidates will not be able to write it.

Gan Qi can write, it is very relaxed, it is smooth, and there is even a sense of refreshment.