"The younger brother visited the elder brother, I haven't seen him for a long time, and the elder brother seems to have lost a lot of weight."

"Hey, all kinds of things all day long, I can't sleep all night. It's no wonder if you're not thin. ”

"Hey, hey, brother, that's all you do. Back then, Jiang Dasima went to work drunk all day long. As for General Fei, Cao Shuang's 100,000 army has reached a flourishing position, and he is still playing chess with General Zhishen (Lai Min) in Fucheng. So, relax, relax. ”

"Hey, these two really can't learn. Okay, without further ado, Jian Wushuang, how is your autumn harvest in Zitong County this year? ”

"It's good, a lot of captives were placed the year before last, plus after the household tax was cleared last year. Now Zitong County has a mouth of 123,500. These people have a total of 1.85 million acres of grain fields under their names. This year, the tax collection will be restarted, and the cumulative land tax should be collected 370,000 stones. It has been paid in full and deposited. ”

"Very good, what about the household tax and the calculating the oral tax?"

"Well, there are thirty-one upper households in this county, one thousand eight hundred and fifty-six middle households, and the rest are lower households. A total of more than 9 million household taxes have been collected. As for the poll tax, this is really not much, only more than two million dollars. ”

"That's it." Seeing that it was simple and unobtrusive, and he memorized all kinds of data of Zitong County well, Guan Yi was also very satisfied: "The envoy of the Jin Kingdom has set off from Hanzhong to Chengdu, and he will rush back to Chengdu as a brother." Time is tight, and there are a few things for you to pay attention to. ”

"Oh, please show my brother."

"First of all, Zitong is the main transportation route between the Chengdu Plain and Hanzhong. Therefore, for the erection of the zipline project that will start next year, Zitong is the most important construction site. You need to find out the population of the county in advance. When the time comes, I will give an order, and you will immediately transfer 3,000 migrant workers to me. ”

"Hiss~~ Brother, how long will it take to finish this January next year? Don't delay the spring ploughing, right? ”

"Try not to delay. If the spring ploughing is delayed, I will transfer grain from the Chengdu treasury for my brother to subsidize you. Anyway, now there are more than 7 million stone of grain stored in the Chengdu treasury. You know, being a brother is the least like having too much money and food in his hands. ”

"Yes. My brother must be ready for everything. Make sure you can start building quickly. Well, after the autumn harvest this year, my brother asked Zhanfei to train the pavilion chiefs first, which should shorten the construction period. ”

"Good. The second thing, I had already talked to Bo Yao and Bo Yu before I came out. In the future, the products of the pig industry chain in Fuling County will mainly be supplied to Jingzhou and Yangzhou. On the other hand, Yizhou, Yongzhou, and Liangzhou are mainly supplied by Zitong County. ”

"Oops! Brother means to say, allow me to build another pig industry chain in Zitong County? ”

"Yes. Our candles, soaps, fruit wines and many other products are always in short supply. Now it's time to rebuild another production site. Boyu has prepared 300 breeding pigs and 2,000 sows for you. It should now be shipped from Fuling County. In addition, you will be assigned 1,000 skilled workers from various workshops. And what you're going to do is ......"

"Thank you, brother. The younger brother immediately sent people to start building houses and recruiting workers. ”

"Good, start-up capital or something, I will allocate 100 million to you in the name of the Fuxing Society. Will you have a problem returning it after the autumn harvest next year? ”

"Hahahaha, my brother is underestimating me. Although I can't compare to Dinglie in pig raising, but in business, except for my brother, who can compare to me? ”

"That's just as well."

"It's just the elder brother, the younger brother is not asking for trouble. What the younger brother means is that Hanzhong is not closer to the Jin Kingdom? And Dinglie has worked hard all the way over the years, won't you get some benefits for him in Ba County? ”

"Wushuang thinks so, it can be seen that he is putting the interests and brotherhood of my Fuxing Society above his own interests. I am very grateful for my brother. But each of them has their own tasks. The order was carried out in Hanzhong, mainly to train soldiers and horses, build granaries and store grain. Prepare for the future Northern Expedition. Boyu continued to do a good job in the pig industry chain in Fuling, Chengzuo did a good job in salt production and high-grade wine production in Jiangyang, and Guowei's main task in Brazil County was to appease and attract the Di people to join him. Ling Bo is in Shu County, Shu County is the largest granary of my Han Dynasty now, and the annual field tax paid is more than 3 million stones. It's good that he gets this thing right. As for Dinglie, he was in Ba County, and his main task was to build warships and train the navy. ”

"Hiss~~ Brother, you, you don't want to do anything to Soochow, do you?"

"It's not enough to have a big fight, but it may be a small fight in the near future."

"This, brother, it's not that the younger brother doesn't listen to you. Although the Wei and Jin dynasties have passed, in today's world, the three kingdoms stand side by side, and the situation of the Jin state being strong has not changed. ”

"Hehehe, don't worry. I actually went to Soochow to pick up my family. ”

"Ah, hahahaha~~~ I understand, there are a lot of people in that family. And, I'm afraid there will be a family after taking it, right? ”

"Well, maybe. In this way, Sun Ce of Dongwu will be happy in his second life, and we will also increase our strength, so why not do it? ”

"The elder brother is far-sighted, and the younger brother is obedient."

"Don't say anything else. I'll give you the bottom in advance. Next year, the Grand Sima Mansion is preparing to introduce two new policies. The first is the land occupation order. The second is the test method. ”

The so-called land occupation order is a policy issued by Sima Yan after the unification of China on the historical level. During the Three Kingdoms period, due to the perennial wars, the land was vast and sparsely populated. There is a large amount of wasteland in the whole land of China. The main feature of the land occupation order is that it limits the upper limit of taxes paid by the common people, so as to encourage the common people to open up wasteland and farm.

For example, the historical occupation decree stipulates that an adult man does not care how much land you have in your name. They were all taxed on only fifty acres of land. Fifty acres, the fixed amount of land tax is four stones. This is equivalent to eight liters per mu. According to the calculation that the general output per mu of land at that time did not exceed six stones, it was almost equivalent to the thirty taxes of the Han Dynasty.

So, if you actually have sixty acres of land, what about the extra ten acres? Tax-free!

Of course, Sima Yan is not as kind-hearted as Guan Yi - a farmer, even in a large plain like the north, cultivating fifty acres of land is actually almost the limit. And what if a family does not have a healthy and strong laborer, and the actual land is less than 50 acres? I'm sorry, but it's still taxed at fifty acres.

This is actually a change from the Han Dynasty's practice of collecting taxes based on actual harvests (which is quite troublesome to calculate), and changed to a fixed tax - the imperial court guarantees revenue during drought and flood, and there are as many taxes as there are fields anyway. And what about the common people? There are also certain benefits - play hard to reclaim more new fields.

Specific to the current Shu Han. In the territory of Shu Han Kingdom, there are very few endless plains (the entire Chengdu Plain is about 10,000 square kilometers). More hilly and mountainous. This kind of terrain requires a lot of labor to develop, and second, although this kind of terrain can produce grain, its output is still far inferior to that of the fertile land on the plains. If the Shuhan government continues the previous policy, and I will tax as much wasteland as you open up, I will tax it at the rate of thirty taxes, then the common people will not have much enthusiasm to open up wasteland.

Let's take a look at the ratio of population to land in the Shu Han government register. The field under each head of Shu Han has never exceeded twenty acres. Is it that the common people of Shu Han are lazy? No. It is the bad policy that inhibits the people's enthusiasm for production.

Therefore, the Guan Da Sima version of the land occupation order stipulates that adult men are taxed according to the specification of 20 acres. Each person pays a field tax of two stones per year. Adult women are taxed at the rate of ten acres, and each person is taxed one stone per year. Underage males are taxed at the same rate as adult females. Minor girls are not included in the scope of field tax.

Therefore, in this way, the smallest two-person family must have at least 30 acres of land to make a profit. Therefore, everyone should be active and take the initiative to develop a large amount of wasteland in those corners.

As for the fact that the common people have opened up countless wastelands, what should we do if the state cannot tax the grain produced? Hi! The common people can't finish eating, don't they know how to take it out and sell it? What do you do with the money you sold? Buy all kinds of things produced by the Renaissance Society! went around in a circle. Isn't the money coming back? Moreover, the people have more surplus food in their hands, in case of a natural disaster in which year, is his ability to resist bankruptcy stronger? In this way, can the expansion of the family be slowed down again?

As for the test method, of course, it is based on the creation of Zhang Juzheng. But Guan Yi also made certain improvements.

First of all, the state requires local officials to do all the things they need to do every year. At the end of the year, an inventory is carried out, and if it is not completed, ask the reason. After the force majeure is eliminated, depending on the severity of the circumstances, punishments such as warnings, admonishment talks, circulars of criticism, fines, dismissal, and even criminal responsibility will be investigated.

Guan Yi's main improvement over the Ming Dynasty's examination method was taxation.

An important assessment indicator of the Ming Dynasty's examination method was that the actual tax received by each county each year should not be less than 90 percent of the quota given to the county by the state. This led to the desperate exploitation of the peasants by the magistrates, which led to a large number of bankruptcies and fled. In order to complete the task, the magistrate pressed the peasants who had not yet fled even more ruthlessly, and then ......

Guan Yi's improvement is: The state only looks at your county every year, how much more household registration is on the civil register, and how much more land is taxed. As for the actual amount of taxes paid, there are no specific requirements - if there are more people and fields, shouldn't the taxes naturally be more? Then, you magistrates are desperately trying to check household taxes, kill big households, and attract ethnic minorities to go down the mountain and join them. Otherwise, there will be no such achievements!

"Brother is really a celestial man, well, I've said this many times."

"Hey, you have to actually do everything to know what to do. Next year, I want to try it out for a year in Zitong and Brazil County. ”

"Well, Zitong and Brazil are not small in population and land, but they are far from Shu County and Ba County. The effect is good, and the demonstration effect is also strong. The effect is not good, and it does not do much harm to the country. The elder brother was indeed far-sighted. The younger brother has no words, and he will do his best to implement it. ”