When Li Xuan, who was still personally training troops at the Lanjiang Ferry, learned that the first tax law promulgated by the Tang Dynasty caused great controversy, his face was not very good-looking.

So much so that Yang Xiucai, who went to Lanjiang Ferry to report tax affairs, looked at Li Xuan's expression and was a little scared.

Unlike Fang Dongquan, who started with Li Xuan from the beginning, Fang Dongquan and they had seen what Li Xuan was like when they first saw it, so even if Li Xuan's power has increased greatly now, he really has the power of life and death over them, but in their hearts, Fang Dongquan and Huang Xueren did not have the kind of fear they had in their hearts for Li Xuan.

But Yang Xiucai is different, Yang Xiucai was forcibly pulled by Li Xuan at the beginning, and even threatened the lives of Yang Xiucai's family, which forced Yang Xiucai, a scholar, to work for the Tang Dynasty.

At that time, Li Xuan had already controlled most of the military power of the Tang Dynasty and became the first person worthy of the name, so when Yang Xiucai saw Li Xuan for the first time, Li Xuan had already left a deep impression on him.

Now seeing that Li Xuan's face is not very good-looking, he is also quite worried that Li Xuan will be angry with him, and opened his mouth to defend: "Back to Your Majesty, this time the tax system was determined based on the results of the discussion at the last imperial meeting, and the ministers and others did not change the results of the discussion, but after it was promulgated, it caused a polarized controversy, and the ministers did not act in a bad way, and asked Your Majesty to condemn it!" ”

At this time, Li Xuan was still looking at the tax regulations in his hand, and then frowned and said: "Love does things according to orders, what a crime!" ”

Then he continued: "Aiqing just said that those small and medium-sized landlords, rich peasants and poor peasant families are more welcome to this tax system, but those big landlords who own a lot of land oppose it, and those merchants are also against it, right? ”

Yang Xiucai said: "Indeed, in our tax system, the tax per mu and various miscellaneous taxes have been unified, and in accordance with His Majesty's proposal to apportioned into the mu, Ding Yin has been abolished, and Ding Yin has been integrated into the tax per mu, and this policy has been welcomed by the majority of farmers and small and medium-sized landlords. ”

"After the abolition of all kinds of miscellaneous taxes, many taxes have been merged into the field tax, although it seems that the field tax has increased compared with the past, but the actual burden of people has not increased much, and we have adopted a flexible collection policy, the collection of farmers' land tax per mu, is mainly the collection of grain, can also be directly mortgaged with silver to apply for grain!"

Li Xuan nodded slightly, and abolished all the miscellaneous taxes and Ding Yin in the Ming Dynasty, and unified them into the land and mu tax, becoming a single tax, which was Li Xuan's resolute request.

The core of the implementation of a unified tax on the acre of land is not to reduce the burden on the peasants, although they do reduce the burden in the process.

But the main reason why Li Xuan did this was to increase taxes, why? Because most of the miscellaneous taxes designated by the Ming Dynasty were actually messy, and they were all filled by the local government, and they could not be counted in the financial system at all.

At the same time, since all taxes are collected by the Ministry of Taxation, the local administrative organs of towns and villages have no power to collect taxes, and if they want to use the money, they can only set aside a part of these taxes for the use of local finances, and the rest of the taxes are all turned over to the state treasury.

This is done in order to put an end to the indiscriminate arrangement of local officials and to empty their financial power.

Avoid unnecessary years for local governments to have independent fiscal power and thus produce against the central government.

If a central government wants to control the localities, it must reinstate the two powers of finance and military, so as to avoid a situation in which the localities are strong and the central government is weak.

Unified land tax, this policy is what many people are happy to see!

But the next few systems have aroused a lot of opposition, first of all, the gentry integrated tax system, what is the core of this system? It is to cancel the right to tax exemption for people with meritorious fame, the tax system of the Ming Dynasty is very strange, as long as there is a meritorious name, you can be exempted from forced labor and other taxes, and when it comes to lifting people and even jinshi, the amount of tax exemption is amazing.

So much so that there is a situation where there may be hundreds or even thousands of acres of land under the name of a person!

And Li Xuan naturally won't let this kind of thing happen, a big landlord owning thousands of acres of land is already difficult for Li Xuan to endure, but these lands don't have to pay taxes? This kind of thing will never be tolerated.

"Nowadays, many big families in the towns are taking the lead in resisting our tax system, and many people say that we treat the gentry harshly!" Yang Xiucai continued.

After hearing this, Li Xuan nodded slightly: "These big landlords, I will deal with them!" ”

How to deal with it? How else can it be handled, in short, Li Xuan is not interested in talking to these big landlords, he will directly send the new army of the Tang Dynasty, with knives and guns to deal with it, and ignore it for the time being, and if he is not soft, he will immediately kill people and raid his home.

He wants to see if the Datang New Army's swords and guns are hard or their bones are hard!

Now because of the large-scale expansion of the new army of the Tang Dynasty, the military still sees that there is not enough land for distribution to these soldiers, and killing a few big landlords just takes the land for distribution!

Yang Xiucai continued: "Those merchants are also against it because we want to levy a commercial tax!" ”

After hearing this, Li Xuan said: "Just such a little business tax, are they too much?" Is it possible to do business without paying taxes? ”

The commercial tax of the Tang Dynasty is also newly formulated, and the commercial tax is more complicated than the tax per acre, but it is limited to them only occupying Zhengtai County, which is small and has not many industries, and even Zhengtai County has not been occupied, because commercial activities are very limited, and there are only around daily consumer goods, such as grain, salt, iron, cloth, etc., which are mainly composed of two parts, one is business tax, and one is the checkpoint tax.

The business tax is mainly levied on specific business locations such as shops, and the amount of business tax is levied according to the different industries and the size of the shops.

The checkpoint tax, which is also a tax on caravans, has set up eight tax cards in and out of Zhengtai County by the tax department of the Tang Dynasty.

The proportion of these two major commercial taxes is not high, and when combined, the tax occupies about one-tenth of the selling price of goods, which is often referred to as one ten taxes.

If you want to say that the ten taxes are higher, it must be higher than the commercial tax of the Ming Dynasty, because the tax of the Ming Dynasty is only thirty taxes and one.

However, in addition to these two taxes, the Tang Dynasty did not levy others, and there was no power to levy taxes at the local level, so it basically put an end to harsh taxes and miscellaneous taxes, but the Ming Dynasty only had thirty taxes on the surface, but the actual burden was definitely not small, but the additional expenditure could not reach the central finance, but into the pockets of local officials.

The commercial tax of three million taels a year, and the merchants still shout that the burden is too heavy all day long, which is not because the commercial tax in the Ming Dynasty is too high, but the additional expenditure is too large.

Judging from the operation of an ordinary businessman, the total commercial tax of the Tang Dynasty is definitely lower than that of their business on the territory of the Ming Dynasty.

But why are these merchants still dissatisfied?

The reason is very simple, no matter what era, no matter where the merchants, they are always full of greedy people, most of them will use various methods in order to save costs and increase profits, such as bribes to officials, smuggling and so on.

The best example of this is Old Man Sun, a close partner of the Tang Dynasty!

Now these methods of theirs are useless, but they have to pay one-tenth of the tax honestly, and they must be unwilling.

Li Xuan didn't care about this anymore!

For a peasant-oriented regime, businessmen, especially those who only know how to sell but not produce, are a fart, and in Li Xuan's heart, these businessmen who only know how to speculate and resell are not as good as those big landlords.

He still has some scruples about dealing with those big landlords, as long as those big landlords are not too excessive, he will not even play with these big landlords What system of paying more taxes the more land, nor has he introduced any policy to restrict land rent, but they honestly pay the tax per mu, and Li Xuan is too lazy to care about them.

But these businessmen even dare to resist the implementation of the commercial tax system, they are simply impatient!

Immediately, he said: "You get rid of the few businessmen who have cooperated with us, well, and some businessmen who traffic grain, salt and iron and other materials needed by Zhengtai from the outside world, and the others draw up a list and submit it!" ”

What do you do after getting the list, naturally you will arrest people one by one!

Li Xuan had to let them know that Lao Tzu was not only born as a bandit, but also a bandit now, and he dared to resist, it was simply looking for death!

Li Xuan dared and wanted to do this!

The foundation of the Tang Dynasty does not lie in those big landlords or merchants, but in the 100,000 ordinary people in Zhengtai County, and 99% of these people are farmers, and the vast majority of these farmers are still poor.

As long as it has the support of these poor people, the Tang Dynasty will be able to obtain soldiers and materials to support the war!

As for the others, how can they love it, support the Tang Dynasty, Li Xuan raised his hand to welcome, if he doesn't support the Tang Dynasty, as long as they stay honest, Li Xuan doesn't bother to take care of them.

But if you want to rebel against the Tang Dynasty, then I'm sorry, Li Xuan will give you a treatment of raiding your family and exterminating your clan!

When Yang Xiucai heard Li Xuan's words, he couldn't help but worry about those big landlords and businessmen, who didn't know the ruthlessness of the Tang Dynasty.

It is estimated that those people think that since Li Xuan has taken the Tang Dynasty out of the mountains, and occupied the countryside of Zhengtai County, and established a two-level system of towns and villages, this must be formalized, and their support is also needed.

But they will think that the essence of the Tang Dynasty is still a group of bandits!

And the bandits will not tell you any reason, let alone take any benevolence and royal way to heart.

When they encounter opponents, they will use the simplest and most effective way to solve it: they will point a knife and gun at you, and ask you if you are convinced, and if you do not accept it, you will be killed!