噺 (8) 壹 Chinese net ωωω.χ8.òм 哽噺繓赽捌 (1) Novel 説蛧

How did Yang Yan's so-called total quota of two taxes come about? In fact, it is very simple, the original county and township household registration and acres of land are actually a confused account for the Tang government after the Anshi Rebellion, not to mention the current situation of many feudal towns, so for the era of Fifth Qi, Liu Yan and even Yang Yan, "bringing taxes up" is the greatest success.

Therefore, according to the times, Yang Yan's total tax standard is the superposition of states and states, and the data from the past is taken, that is, "each state takes the largest number of money valleys in a year in the calendar, and it is the quota of two taxes", for example, take Gaoyue's Xingyuan Mansion as an example, the state where Liangzhou Mansion is located has the largest amount of money and valley paid to the imperial court in a certain year of the calendar, so this year will be the fixed amount of Liangzhou's two taxes, and it will be so much in the future; Yangzhou is the most in another year of the calendar, and the amount of that year is the amount of the two taxes in Yangzhou, and so on, so that the taxes of Liang, Yang, Li, Feng and Xing are added together, which is the total amount of the two taxes of the entire Xingyuan Mansion.

To put it bluntly, Lu Zhen thinks that the total amount of the two taxes has no spectrum at all.

In addition, the so-called two taxes, or in the past the tax and all the harsh taxes and miscellaneous taxes are added together, which is equivalent to the "legalization" and "customization" of the harsh taxes and miscellaneous taxes, when it was just implemented, the emperor also swore to the world, saying that there can be no more money in addition to the two taxes, but that is just talking about the current Tang Dynasty's taxation is very chaotic, the imperial court has collected the two taxes, and the local feudal towns, states and counties have to change their tricks to levy, and they are all drifted away by the hands of the officials, layer by layer, and finally all passed on to the heads of the people.

The people are miserable, not to mention, the court has not seen how much money to collect, this tax system is very rigid, there is no elasticity at all, that is, the same so-called "amount of money" to spend as much as we levy, the budget or anything does not exist: once a major war, the imperial court's two taxes are spent, then only in the next year to increase the total amount of the two taxes, and the extra part in the "care" of all levels, multiplied, the people still suffer.

At this time, Lu Zhen pointed out again: "During the Great Calendar year, whether it was the households in each state or the acres of land, compared with today, there have been great changes!" However, the two taxes in each state are still apportioned according to the old amount, so that the poor states pay more taxes and the rich states pay less, and in the long run, the poor states are poorer because of heavy taxes, and the rich states do not pay taxes even though they are rich. In the end, the poor households were overwhelmed and had no choice but to flee to the rich states, or to take refuge in the situation as tenant farmers and no longer pay taxes to the state. At this moment, the prefectures and counties can only apportion this part of the lost taxes to the households that are still in the local area, which is called apportionment and evasion. Year after year, the exile is heavier, the burden on households is heavier, and the country's tax revenue is declining. In the end, the people can only borrow money and pay taxes, so that they sell their sons and daughters, Your Majesty! These are all His Majesty's children! In this world, how can there be parents who are indifferent when they see their children crying out and waiting to be killed? ”

These words really shook the emperor, he sat on the throne, he didn't know where to put his hand, and for a long time he still had some suspicions, and asked the ruler in the palace whether the disadvantages of the two taxes that Lu Jiu said were really so serious?

Li Mi nodded at this time and reported that in some counties in Shaanzhou and Yuzhou, due to "stall escape" and "additional allocation", the flight of households was very serious, so that in some counties less than one-third of the household registration was saved.

The Emperor was silent.

Lu Zhen's remarks made the emperor, who was immersed in the excitement of attacking and exterminating the party, be poured snow on his head, and he also understood that if this situation continues, it will harm the future of the country.

After a while, the emperor said that if this was not the case, I would send another minister as an envoy to the provinces, and re-adjust the tax rates of the towns and states according to the actual situation.

In the palace, Gao Yue suddenly turned out, and his voice was loud, "Your Majesty, this matter must not be done like this!" ”

"Gao Qing, what is your opinion?" The Emperor asked.

Gao Yue said: Yang Yan implemented the two taxation laws to make tax collection stable and unified, and indeed helped the country tide over the difficulties, but because of the carelessness of the preparations, he only sent more than 10 deposed envoys at the time of the quota, each doing his own thing, and each system had a corner, and besides, the deposed envoys all went out from the court, so how could they grasp the specific situation of the prefecture and county in a hurry? They are blind and deaf everywhere, Gao Yue cited Hong Jinglun as an example at the moment, this person who went to Weibo Town to "sell troops" for His Majesty, but Tian Yue collected the money from the imperial court on the front foot, and distributed it to the soldiers under his command on the back foot. At present, if we only send deposed envoys to adjust the tax amount, it will not help at all, and it will not succeed.

"Then according to Gao Qing's words, how should it be implemented?"

Gao Yue took the opportunity to say that the so-called taxes were only based on people and fields, and the most fundamental problem now was that the imperial court was not clear about the local situation, so the ministers asked to first set up a "Jingjie Division" in Xingyuan Nanzheng and Chenggu counties, and Zhangxin County in Fengxiang and Qinzhou, which were in charge by the county order, so that the people could form a Baojia, first build their own property, and then draw the land by the Jingjie Division, so as to determine the amount of the two taxes as a benchmark.

"Please take a period of two years, Your Majesty will see that Nanzheng is Cichi County, Chenggu is Qi County, and Zhangxin is Zhongxian County, and the situation is different, such as after two years, the tax money and rice will increase and the burden on the common people will not become heavier, and the rich will pay more taxes, and the poor will pay less; The rich pay the money, the poor contribute, and the taxes are uniform, so it naturally proves that the Jingjie Division is effective, so please ask Your Majesty to issue an edict to take the lead in Fengxiang, Xingyuan, Xichuan, Dongchuan, Shannan Dongdao, Jingnan, and then in Jingzhao, Tonghua, Jinshang, Hezhong, Suining, Weibei and other places, and gradually implement it throughout the world. Chen Yue thought that this was a good way to save the world. ”

The emperor was still hesitating, because he vaguely felt that the Jingjie Division was now piloting in two or three counties, and it would not stir up much turmoil, but once it was faced to the whole country in the future, it would definitely provoke a strong backlash from some Fangzhen, prefecture and county, as well as the situation households and wealthy families in various places.

After all, according to the old two-tax law, the court can just collect money with its eyes closed, the people? Let the festival envoy and the assassin history toss, the court is out of sight and out of mind, and now it is necessary to set up the Jingjie Division to actually paint the field, maybe all kinds of troubles have to be dealt with by the court in person, it is really .....

Just when the emperor was hesitating, Li Mi, Jia Tan, Lu Zhen, and of course, including Dou Shen, asked the emperor to set up the Economic Boundary Division in the three counties of Nanzheng, Chenggu and Zhangxin to observe the results.

In the end, out of trust in Gao Yue and Lu Zhen, the emperor nodded and said "yes".

Gao Yue successfully took the first step!

At the end of spring, Gao Yue, who was still staying in Xuanpingfang for the time being, packed his luggage and prepared to rush to Fengxiang Mansion, gather generals, and set up the Jingjie Division, suddenly received a calligraphy.

On the emperor's birthday, he prepared to hold a banquet in the Linde Hall to entertain the elders and important ministers in the court, and also invited the elites of Confucianism, Taoism, and Buddhism to enter the palace to "discuss and balance", and the ministers watched from the sidelines, and Gao Yue was also invited.

There was no choice but to accompany the emperor to finish this birthday party first, and then leave Beijing.

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