The fourth year of Kaiyuan has quietly come.

This year is the first New Year after the unification of the north by the imperial court, so in the past year, the chief officials of all the prefectures and counties have rushed to the capital to gather the court, and even the surrounding vassals have also come to pay tribute.

Luoyang, Zhongjing, is more lively than in previous years.

Compared with when the Qin army first entered the city two years ago, it has completely changed, although it has not fully recovered to the peak of prosperity and bustle during the Great Cause period, but it is already very weather.

Outside the city of Luoyang, there were 48,000 forbidden troops stationed in Beiya, which belonged to the 12th Army of Beiya, and were drawn from them to form Fanshang Suwei.

In addition to the forbidden army of the Northern Ya, there are also 44,000 people drawn from the 12 guards of the Southern Ya, which are responsible for the security of the capital, the palace guards, and the palace gate guards.

In addition, there are 7,200 people in the Nine Guards Mansion of the Inner Army.

The number of troops stationed inside and outside Zhongjing reached nearly 80,000.

At this time, in Luoyang City, there were still a large number of workshops of Shaofu Temple and the palace workshops of the Ministry of Internal Affairs, which concentrated a large number of craftsmen and slaves.

Coupled with the residents and merchants in the city, those who are in Beijing, those hundred officials and their families, and court personnel, there are already 300,000 people in Luoyang City.

If the population of Luoyang's 22 counties is fully counted, it has reached a staggering million.

Although Daqin has six capitals, but now after the unification of the north, after the temporary truce of the world, the emperor is stationed in Luoyang, the heart of the Central Plains, so the wealth of the world is gathered in Luoyang, and the population is also flowing here.

Great Qin forbade industry and commerce, and even encouraged industry and commerce, because industrial and commercial taxation is the main source of finance for the imperial court today. According to the latest statistics of the Ministry of Civil Affairs, in the third year of the Great Qin Dynasty, the imperial court's salt tax revenue reached an astonishing 18 million guan, while the tea tax reached 5 million guan, the wine tax reached 3 million guan, and the various mining taxes also reached more than 2 million guan, and the monopoly tax alone reached nearly 30 million guan.

The industrial and commercial tax and the revenue from the city tax of the border cities and ports are also very amazing, and the city tax alone has reached more than 6 million guan, of which the income of the border cities accounts for the lion's share, about 4 million guan, and the tax at the trade gates of the city port is still less at this time, only about 2 million guan.

And the industrial and commercial tax is also more than 8 million.

This seemed inconceivable to many ministers, after all, during the Sui Dynasty, there was no industrial and commercial tax at all, and no mining was prohibited.

It has only been a few years since the founding of Great Qin, and now Jiangnan has not been completely recovered, but these monopoly taxes, municipal taxes, and industrial and commercial taxes have reached more than 40 million yuan a year.

The General Administration of Taxation also said that the potential is huge, and the Salt Bureau even said that as long as the situation is stable, then the illegal salt will be severely cracked down and controlled, and the salt tax will reach about 30 million yuan a year.

It is precisely because of this money that the imperial court was able to introduce a new military system combining government soldiers and forbidden troops in this military reform, and set up a standing forbidden army of nearly 300,000 in the northern ya.

You must know that the budget of the Ministry of War, the forbidden army to raise a soldier, an average of 50 yuan a year, 300,000 forbidden troops, a year 15 million to build a base, not counting the consumption of ordnance and horses.

Not to mention, in the event of a war, military spending will be even greater.

On the contrary, it is the two taxes of positive taxes, in fact, last year's income was not much.

The income from grain was only more than 30 million stones, and the silk cloth was more than 20 million horses.

"At the beginning, many people thought that these industrial and commercial market taxes and monopoly taxes would make the world complain, but now they only see a prosperous and lively scene, which does not seem to have much impact on the people, but they feel that everyone seems to have a little surplus money in their hands, and there are more goods and materials in the market."

On Luoyang Street.

Gao Shilian, who had just returned from Jiaozhi, could personally feel this great change, when he left Luoyang and was demoted to Jiaozhi, he felt the weakness of Luoyang City.

But now when I come back, I feel that the city has been reborn in nirvana, and it is full of vitality and prosperity.

"Your Majesty does have a hand in governing the world, and many times the strategy proposed is strategic, and many people can't understand it at first, and it won't take long to find out its cleverness."

Riding a horse in parallel with Gao is his nephew Sun Wuji, "To say that this tax actually has some impact on the people, for example, the price of salt has really risen, and it has risen a lot, but fortunately, although the price of salt has risen, the supply of the imperial court is complete, and the quality of salt has been strengthened compared to the past, and the people can afford it, after all, salt can't eat much in a year, and the price is also fair and stable." There is more money to buy salt here, but all kinds of apportionment surcharges in other aspects have been abolished, especially this apportionment into the mu is taxed according to the mu, and the money is paid for service and directly included in the two taxes, and the burden of ordinary people is actually reduced a lot after no additional money is levied. ”

In the past, the tax system of rent adjustment was basically a tax system based on Ding, and if there was Ding, there would be rent, and there would be Yong, regardless of whether you had land or not, there were so many fields that you had and so much that you did not have all the fields.

After all, a small number of people can grant land in full, and the vast majority of people do not have land or only have very little land, which means that the taxes they bear are unreasonable, and they bear the burden that they should not bear, and their lives are naturally miserable.

Moreover, what the people are most afraid of is service.

In order to do 20 days of labor, it may take a month or two to go back and forth on the road, and even if you encounter a big battle such as the conquest of Liaodong, you have to transport grain until you go bankrupt, and you can only cut off your hands and feet in order to avoid service.

The ancients often said that if the homes of ordinary people do not encounter disasters and wars, they can have a surplus of one year after three years of hard work. But with a year's savings, serving a big battle, you can toss it all.

Now the imperial court does not need the people to serve this free service, but in each mu of land, an additional amount of money is levied, and when the imperial court encounters a project, the court will use this money to hire the people to work. If the people go to work, they will still have wages, so there will be no loss.

More importantly, the money is spread into the fields, which means that the more land people bear, the more money they bear, and the burden of ordinary people is reduced in disguise.

"The Han Dynasty paid attention to the art of Huang Lao, ruled by inaction, and believed in the golden mean. This golden mean is not to go to extremes and try not to disturb the people, so there is the rule of Wenjing and the power of Han Wu. Although His Majesty the Emperor is young, but only through this tax system, but found an optimal balance, the tax of the imperial court has increased, but the burden of the people has been reduced, it is really amazing, especially rare, it is not said that it is directly to the rich and powerful, but through the land tax through the commercial tax cleverly collected the money, has not caused too much complaint, it is really rare. ”

Gao Shilian admired the five-body throw, he never thought that he could do this before.