Entering the palace examination is probably something that Gan Qi expected, and the invoice is enough to impress any examiner. Commercial taxation is something that countless officials, and even the emperor can't solve if they want to break their heads.

For the emperor and the scholars, raising taxes was really an extremely difficult thing, raising taxes on the common people, and they were afraid that the taxes would be too heavy and provoke popular uprisings.

If you raise taxes on scholars, you have to be able to agree to them.

The status of the merchant is already low, and it is only fitting to raise taxes on the merchants, although many of the real big merchants have a complicated relationship with the scholars, but the merchants are still the best targets for tax increases. The difficulty lies in how to collect it.

The invoice is so advanced that anyone who hears it for the first time will be so shocked that they can't close their mouths. It is unbelievable that there is such a method of collecting taxes in this world.

As for what the ranking, the examiners discussed and discussed but there was no result, and finally decided to put Gan Qi's test paper in front of the emperor to decide.

This is actually the attitude of these examiners to the method of invoicing, somewhat half-convinced, this thing is too fresh and avant-garde, avant-garde to the point that no one has seen it, it sounds quite reasonable, but can it be done specifically? No one dares to say it, and no one dares to make arbitrary comments.

Don't dare to evaluate, and under half-belief, Gan Qi's ranking will not dare to be determined casually, and this problem will have to be left to the emperor.

Before the palace examination, the emperor would read more than 100 exam papers, and after the exam papers were sent, Renzong did not wait much, and Zhao Zhen was serious and very dedicated and diligent in his work.

Zhao Zhen is also a relieved person, every time he reads a test paper, he will nod and praise two sentences: "This is good, the insight is extraordinary, although it is a little out of reality, but it also has merit." ”

"This is not bad, to see the big with the small, to see the small yamen to spend money, to see the big country, there is a talent in charge of the government."

A few examiners on the side nodded, which was a recognition of the work and an honor.

Flipping through it, it was naturally Gan Qi's exam paper, and before he started to read it, Renzong laughed: "Gan Daojian, sure enough, I didn't live up to my expectations for him, not bad." ”

Several examiners looked at the emperor at this time, and they were in the middle, but these examiners were inexplicably a little weak-hearted, and they always felt a little uneasy.

Renzong began to look at the test papers, and said as he read them: "The rich pay more taxes, the poor pay less taxes, and the poor don't pay taxes, alas...... Thanks to him, Gan Daojian can also think of it, if he really does this, I don't know how much waves it will make......"

The emperor is not stupid, he wants all the shareholders of the entire company to raise funds for the company, and he is not afraid that these shareholders will turn the table and rebel......

Renzong didn't have some concerns, he was even a little afraid, afraid that his ruling foundation would be shaken. Renzong's currying favor with the scholar class has reached the point where it is beyond measure.

The nineteen emperors of the two Song Dynasty belonged to Renzong and had the best treatment for the scholar class.

Then he looked down, and as he watched, Renzong's eyes began to widen, and his mouth opened slightly.

After reading it, Renzong looked up left and right and asked, "Is this ...... Is this method of invoicing really desirable? ”

Renzong understood, but was also skeptical.

I asked a few examiners about this, and several examiners didn't know how to answer. It was because they were skeptical that they didn't give Gan Qi a ranking, but just put Gan Qi's test paper in front.

Renzong looked down for a while, then thought for a while, pondered for a long time, and then spoke: "It seems that it is desirable, and there is nothing wrong with it...... It's just that...... Come on, call Gan Daojian to play the right thing. ”

The little eunuch Li Xian was so clever that he ran away.

Renzong took out Ganqi's test paper first, put it aside, and then continued to look down, and it didn't take long for Ganqi to be invited.

Before Gan Qi could meet him, Renzong had already spoken: "Dao Jian is here, come quickly, and I will ask you, how is this invoice carried out?" ”

Gan Qi only made a gesture, and before he reached the end of a few steps, he didn't think about it, but he knew what the emperor was going to ask on the way here, and replied directly: "Your Majesty, this law is a law for collecting taxes on transactions, and the method of implementation has been explained, and the reason is that the imperial court must collect taxes in every transaction. In Bianliang City, the most profitable are those entertainment and pastimes, let's call it the service industry, these industries, huge profits, as far as that Fan Lou is concerned, a year can make millions of dollars, but the imperial court can not collect much tax from Fan Lou, but collect some wine tax, compared with Fan Lou's income, almost nothing. That's why the students came up with this plan after repeated and careful consideration. ”

The tax paid by Fan Lou is mainly the liquor tax. In the Song Dynasty, it was forbidden to brew wine privately, especially in the cities, where the supervision was very strict, but in the countryside, it was very lax. There are 72 famous buildings in Tokyo, that is, 72 sake brewing licenses, and these buildings pay some money to the imperial court every year, but this amount is insignificant for the money made by these famous buildings.

Renzong asked again: "Then how do you guarantee that they will issue invoices for every transaction?" ”

This is a problem, and it will not be solved even in the Hereafter. Most merchants will try their best not to issue invoices, even if they give you a discount and a gift, they are not willing to issue an invoice. As long as you don't issue an invoice, you can pay less taxes to the state.

"Your Majesty, as the student said in the article, on the one hand, it should be implemented from the imperial court yamen, and on the other hand, a special tax yamen should be set up to manage and supervise this matter. To bond the tax is not lost. Ganchi replied.

Renzong pondered, collecting merchants' taxes is really the best way to solve the financial crisis, in the past, there was no way to collect it, and if you want to collect it, you can't collect it, and you don't know how to collect it. Now Gan Qi has come up with a solution that seems to be really feasible.

Renzong asked again: "Then how to make this invoice?" How to identify the counterfeit and how to verify? How much does it cost? ”

That's a real question.

Gan Qi also responded: "The method of production, students also have considerations, based on one invoice and three copies, each invoice, a merchant deposit, a tax yamen deposit, an objective takeaway for reimbursement, and irregular comparison of tripartite invoices for supervision." The method of identifying counterfeiting, students think that they can invite some people from Shudi, when Shu issued Jiaozi in the past, there is a set of extremely strict anti-counterfeiting means, from printing to passwords, there are ready-made means, which are very effective and can be used for reference. In the past, papermaking was used to read, so the paper produced was extremely thick, and the quality was excellent, the proclamation was snow-white, and the paper was slightly yellow, but it was of high quality. Students think that the production of invoices can be changed from paper, the quality does not have to be too good, and the thickness can be greatly reduced, which can also greatly save expenses. ”

The paper in this era is not cheap, that is because the role of paper is very small, only for the use of readers, so the quality requirements are extremely high, not to mention those to be used for calligraphy, painting or book ordering, even if it is used to write letters, it is also of good quality.

No one uses paper except for readers, so paper is expensive. However, the requirements for invoice paper can be greatly reduced, from thickness to quality. The cost of making paper is extremely high, but the cost of making paper for one-time demand should be very low, but there is no demand for production.

In terms of anti-counterfeiting means, Sichuan Jiaozi's set of means, in this era, is actually very mature, even in the Qing Dynasty, the means of ticket number and silver tickets, still use the same method as Jiaozi in the Song Dynasty.

Invite some talents in this area from Sichuan, according to the previous method, slightly change, redesign, and use anti-counterfeiting is usable.

But you can't think that you will be able to prevent all the forgeries, it's impossible. Therefore, a new yamen is needed, and a large number of people are needed to supervise and crack down.

Renzong understood and asked, "You want to form a new yamen?" ”

"To carry out this matter, there must be a special yamen in charge, not only responsible for production and distribution, but also responsible for verification, and more responsible for investigating and punishing those who do not follow the rules. Therefore, there must be a new yamen. Gan Qi had already figured it out.

"Then how many people does this yamen need?" Listening to Gan Qi's words, this yamen is really not small, and there is no point in having fewer people.

"Back to Your Majesty, if it is a matter of commercial taxation in Bianliang, more than 1,000 manpower should be necessary."

"More than a thousand people? So as far as you can see, how much commercial tax can Bianliang City provide to the imperial court in a year? Renzong was a little worried, worried that the gains outweighed the losses, and he was afraid that he would not receive much tax by then, and that a lot of money would be spent on manpower and material resources.

Gan Qi didn't dare to talk nonsense, thought about it for a while, and replied: "The balance of a year is at least five hundred." ”

"What? Five million? Zhao Zhen couldn't believe it.

Gan Qi was also stunned, he said this number, it was also conservative and conservative, it really had to be thoroughly implemented according to his ideas, this central city of the world, not to mention five million a year, just those seventy-two famous buildings, Gan Qi was confident to receive this number.

With such a conservative number, the emperor still can't believe it? This was somewhat unexpected.