Taxation is the foundation of a government, and it is also the largest income of the general feudal society, and sometimes, it is the entire income of a country.

Of course, in the Northern Song Dynasty, under the premise of the development of commerce, commercial tax has occupied a large share, but taxation is also fundamental, which is the most fundamental system.

In the regulations of the Northern Song Dynasty, as long as it was farming, it was necessary to pay taxes, and unless it was a scholar with a reputation, these taxes could be exempted.

In order to ensure that there are no problems, Han Qi did not ask for some tax exemption policies in the center, once the tax exemption is granted, it really will not show benefits, plus the control over these acres has declined, which is not what Han Qi wants.

His familiarity with government affairs, coupled with a good foundation, gave Han Qi a lot of leeway, and the huge gap between irrigated land and dry land allowed him to formulate strategies more calmly.

According to the provisions of the final land policy, before the land is not owned, before the land is acquired, in a period of five years, the grower can receive 50% of the grain, and the 50% handed over includes the need to bear the national tax and labor.

After five years, the land will be owned by the farmer, and of course he will have to pay the national tax, which is already a very light degree, which is a very generous treatment for immigrants who have not taken anything.

This is very convenient, that is to say, in Lingzhou, as long as the land is cultivated, there is no labor, and when the land is granted to private individuals in the future, if the individual does not want to bear the labor, he can pay a percentage of the grain, and the rest of the people will pay their own taxes.

The tax system of the Northern Song Dynasty itself was one percent of the harvest, plus one percent of the labor, and the payment was only two percent, but there was no need to bear all kinds of labor, which was a great good government for the peasants.

The tax was not high in the entire Northern Song Dynasty, and the really high was labor, some labor, even first- and second-class households, so that the best among the ordinary people in the Northern Song Dynasty could not stand it, and sometimes the labor, first- and second-class households, would also go bankrupt.

In the south of the Yangtze River and the Central Plains, because of the heavy burden and some past problems, some of them are outdated in some of the labor, and they no longer meet the status quo.

As for the top of the labor service, the low-level officials can go up and down, and they earn too much in the middle, and they have a lot of bones.

These are these officials at the bottom, and many times, relying on these rights, they control the local situation, and even determine the rise and fall of some families.

These are all accumulated over the years, and some of the relationships between each other, and sometimes the intricate relationships in the middle, are not as simple as they seem.

Lingzhou is a newly attached land, and the land in the northwest is very vast, there is no original family, or the strength of these families is not strong enough.

The original population was very small, and even if a large number of immigrants came, the labor involved was quite low, and in this case, 5 years, or even 10 years, would not be much improved.

In this case, labor can be saved, which is a great reduction in the burden for these immigrants.

Not to bear the labor, but only two percent of the handover, for the industrious peasant, this pressure is unimaginably light.

In this era, in the Northern Song Dynasty, the so-called city gate officials could be equivalent to the treatment of European kings, but this city gate officials, no matter how they say, were also officials, and they were completely different from ordinary people.

The peasants at the bottom could not enjoy the benefits of the empire, and their lives were still relatively hard.

The Song Dynasty, on the whole, is relatively light in all aspects, whether it is taxation or class contradictions, the imperial examination is the mainstay, the local style has a huge plus, most of the officials will cherish their feathers, and the oppression is not heavy, plus there are many opportunities, as long as you work hard, you can always find a suitable job and feed a large family.

However, those fourth- and fifth-class households at the bottom of the ladder can be two or three percent for long-term workers, which is already very good, and sometimes, it is even fixed, that is, after encountering a disaster, not only do they not make profits, but they have to give money to the landlord. This fifty percent is fifty percent of the net fall, how attractive it is, once it is announced, it will attract a large number of people, and they will all choose to go to Lingzhou.

For ordinary farmers, they are well aware of the yield of the land, and when the average person is granted 10 acres of land, even the most barren dry land, the harvest of 10 acres of land is between 12 and 14 stones.

An acre of land is more than one stone on average, and 5 percent of the surrender is enough to support a person's consumption, and it is even more profitable for children, three or four stones, which is enough for children to live for a year, and 5-6 stones for adults is enough.

These lands in the northwest are not ordinary dry land, these fields are all irrigated land.

What does it mean to water the land, it means a higher yield, then at least it is a harvest of more than 3 stones, even if it is handed over fifty percent, 10 acres of land per capita, it is enough to feed 3 times the population, two people give land, you can feed 6 people, when 5 years later, this number is enough for a large family, which will become the foundation of a family's rise.

Land is always the foundation of a family, in the Central Plains, because of the large population, the land is narrow, and it is basically impossible to want 10 acres per capita.

You must know that the population of the Northern Song Dynasty now, the average land, will not exceed 6 acres, this aside from those powerful and eunuch families, the first and second class households, the third class and below, the average per capita acres of land will not exceed 5 acres, and now the per capita is directly doubled, and all of them are watered land.

This is the charm of the land, this is the reproduction of the peasants, one or two acres of land, the Central Plains region, which is extremely nervous, will be crazy for all this, these watered land, in the Central Plains is also considered to be the top land, and now all of them are large and large.

The mere granting of land alone can attract a large number of landless or landless people to the northwest, and likewise, it will guarantee a year's rations, as well as some other necessities of life, although these quantities are not much, and may add up to only one or two in total, but the variety is very complete, including almost all the needs of daily life.

These are the most basic things, in many of the attractions of immigrants, are normal, just a little better, especially in the geographical environment of the northwest, some brilliant, but not much better, these alone combined, not too high.

In addition to granting fields, Han Qi didn't put his mind here thoroughly, and made a lot of preparations, and in the end, he came up with a killer feature.

In the end, in the disapproving expressions of everyone, Han Qi said the final condition, he would give the immigrants a cow on the premise of conditions.

Relying on the foundation of Lingzhou, as long as there are two families of adult laborers who enter Lingzhou, under the premise of granting land equally, on the premise of ensuring all aspects of resources, an additional cow can be granted.

As soon as this sentence came out, those officials were stunned, which greatly stimulated, and even attracted, on top of the previous granting of land and the provision of daily necessities.

Cattle for farming civilization, has a special significance, from the ox appeared in the farming, with the appearance of the plough to adapt to, is a good hand on the cultivated land, the central dynasty based on farming, and even special laws will be introduced to ensure the survival of cattle, under the premise of cattle, all aspects of agricultural indicators, will be greatly reduced.

Even in the landlord's house, under the premise of having multiple cattle and horses, the importance of the cow is valued, and someone is dedicated to taking charge of and grazing him.

Even landlords are like this, the status of cattle in ordinary farmers is even more important than people, and their own sons or grandsons lose their cattle when they are grazing cattle, and they are killed, and there are endless ones. Sometimes, when the green and yellow are not harvested, even people can't eat, but the cow can't, even if it drags the tired body, it has to find food for it, and when it is critical, people are reluctant to eat the food will be used.

In a family with cattle, cattle are the most precious thing in the family, even when they are in trouble, they will not consider using cattle to survive, as long as they pass this period, when planting crops, cattle will become the most important labor of the family, so that the family can enjoy a rich life in the coming year.

In any place, the value of this cow is more than 10 guan, and the role of the cultivated land of the cow itself is to say that the value of the cow itself is 10 guan for nothing, which is already very amazing.

This is not hundreds or thousands, nor one or two thousand, this is a minimum of 500,000, and the maximum may really be as Han Qi said, 2 million, or even 5 million.

When the number reaches a certain level, this number is multiplied by 10 guan, and the final number will be very terrible, according to 2 million, it is also 20 million, then 5 million, it may jump to 50 million.

One is the annual income of the Northern Song Dynasty for nearly one year, and the other is for two years.

In a border place, so much money can be taken out, and some of the smarter officials, after a little calculation, have shocked expressions on their faces.

For officials, especially middle-level officials, after they add all aspects of income, their annual income will not be less than 100 yuan, and 10 yuan can be ignored.

For Shengdou Xiaomin, 10 guan may be the total fund of a family, not to mention, for farmers, what does the ox represent, it represents the pillar of a family. Cattle alone, how many farmers are willing to come, not to mention, there is a large amount of water to irrigate the land, the two advantages together, the final effect, is not one plus one equals two, but far greater than the effect of two

Han Qi was the one who told him, when some of the officials in charge of farmland were stunned by Han Qi's generosity, and some of the officials who had different thoughts, after hearing Han Qi's statement, their eyes suddenly lit up, and they finally caught Han Qi's problem.