Finally, Yang Yan finally waited for this opportunity, so he loudly expressed his thoughts on tax reform: "Please use one system for the two tax laws." All the expenses of 100 servitudes, a penny, the first measure of the number and give it to others, the amount of the system. There is no owner or guest in the household, and the residence is the book; Among the people, the rich and the poor are the poor. Whoever does not live and does business, the tax in the county of the state is thirty-one, and the amount of what he takes is equal to that of the resident, so that there is no profit. The tax of residents is two in autumn and summer, and three for those who are inconvenient. Its rent, mediocrity, and miscellaneous are all provincial, and the amount is not wasted. The tax per acre of land shall be subject to the number of cultivated fields in the 14th year of the Great Calendar, and shall be collected evenly. The summer tax is in June, the autumn tax is in November, and at the end of the year, the household is increased and the long officials are lost, and the book is the general branch. ”

The core concepts of the "Two Taxation Law" proposed by Yang Yan are as follows:

First of all, cancel the original Tang Dynasty's "rent and yong" system with "dingkou" as the fundamental standard, abolish the so-called "tax households" and "non-tax households", and also cancel the "indigenous households" and "floating customers", that is, no matter which state and county you are in, no matter what occupation you have, and no matter whether you are in the central control area or the area controlled by Fang Town, except for the widows and lonely who cannot pay taxes, they will be re-registered to pay taxes according to the household, so as to merge all the household registration, expand the tax base of the country, and follow the spirit of the four years of household separation in the calendar. Continue to divide the household registration into nine classes according to the gap between the rich and the poor, the upper class households pay more, and the lower class households pay less, which changes the original situation of unreasonable tax burden, and the standard for paying taxes lies in the amount of your property.

Then, the commercial tax was formalized, because the merchant has a lot of liquidity, which is different from the sitting, so the new tax law stipulates that as long as the merchant goes to a certain state or county to do business, he must pay a tax of "thirty-one", and the merchant's household will be taxed in the "plus two grades" of the grade after the property is verified;

Secondly, the collection period was determined, once a year in the summer, once in the autumn, the household account paid money (two taxes), the field paid rice (Hu dou rice), in addition, the Su and the dynasty of various names of the harsh taxes and miscellaneous taxes, the Tang Dynasty's original rent adjustment was all canceled, all included in the two taxes, in addition to the people do not have to bear the additional levy (only theoretically), the tax spirit from the original "with the addition" to "unified tax payment, expand the tax base, determine the tax burden, no longer with the addition", in addition to Yang Yan's move, will also be handed over to the emperor's private collection of salt profits, the seedling tax, the local entry into the Feng, etc., are all folded into the two taxes, and changed into the left treasury;

There is also a very important point, that is, the hidden core of the two tax laws, is the "amount of income" and "money", the former shows that the two tax laws actually do not have a fixed standard, how much the state spent in the previous year, the next year will be levied on this standard, if the state expenditure continues to increase, then the amount of the two taxes is naturally rising, this is called "year-by-year allocation rate", in case of emergency will increase the rate, this is the "amount of income" (the people who pay taxes or are crooked), so what is "money as the amount"? That is, the two taxes are required to take "money" as the collection standard, and what the people pay is converted into "through", which also involves a slightly deeper problem, that is, the problem of the proportion of money and goods, for example, the silk cloth of the Daizong Dynasty is 4,000 Wen, if a common people's tax burden is 12 yuan, then he can pay three pieces of silk cloth, but to the Xianzong Dynasty silk cloth may be reduced to a horse of 800 Wen, the same 12 yuan of the tax that the people have to pay 15 horses of silk cloth, and the "relevant departments" collect taxes of 15 horses of silk cloth, But what about the 12 horses handed over to the central government is still according to the old "money and silk ratio", that is, only three horses, so what about the remaining 12 horses? I can only say, hahahaha, the weather is good today.

However, Liu Yan understood that the core of Yang Yan's words was still that sentence: "At the end of the year, the household endowment increases and loses the advance and retreat of the long officials, and the book is still the general branch." ”

It means that the judgment and transfer of the envoy will be abolished, and the rights will be regained to the household department of Shangshu Province, which is to put it bluntly, it will be in their own hands.

Liu Yan's eyebrows still trembled slightly.

At this time, the air in Zichen's hall was full of murderous aura, and Yan Zhenqing and Cui Youfu were still dumbfounded by the "Two Taxation Laws" played by Yang Yan, among which Yan Zhenqing always felt that something was wrong, but he couldn't say why in a hurry.

However, the emperor couldn't wait, and he asked Yang Yan another question: "Since the household registration in the towns of all parties also has to pay taxes, what should they do if the towns resist?" ”

This problem is very critical, after all, the local town has always been a thorn, the fourth year of the calendar has long been in accordance with the ninth-class standard, trying to collect household taxes to the world, the fifth Qi has also played, unified measurement of the world's fields, collect "eleven taxes", but the implementation is full of resistance, the biggest resistance is naturally the self-respecting Fangzhen commanders.

Of course, Yang Yan has already planned this problem properly, "Please divide the world's wealth into three products after two taxes, one is to provide for the state, the second is to stay in the state, and the third is to stay in the state." In this way, Fang Zhenjieshuai's income is fixed, and it will not be difficult for the tax law to be implemented. ”

Yang Yan's move was to normalize the "central and local tax distribution system" that had been implemented by the Su and Dai dynasties. In the early Tang Dynasty, the "rent-yong adjustment" was also divided into three parts, namely, Liuzhou, Najing Division and External Distribution, Liuzhou was used for the operation of local political power, Najing Division was of course used for central power, and external allocation was military expenditure. The Shangbao, the envoy and the state that Yang Yan said are the income from taxes, part of which is handed over to the Jingshi, part of it is left to the Jiedu envoy, and part is left to the local state and county.

At first glance, it doesn't seem to make much difference, but in fact, how much money was spent in the state in the early Tang Dynasty, how much money was allocated to the outside world, and even how much money was given to the Jiedu envoy during the Kaiyuan Tianbao period, the decision of the quota was in the hands of the central government (the central government's decision-making power was also very important), and the taxes were also distributed to the central government and then to the local government; At the moment, the three-point system is that the local festival degree envoy and the state will first collect the tax money, and then according to the proportion agreed with the central government, the part of the tax will go to Beijing, and the decision power is actually shared by the central and local governments.

But no matter what, it can always guarantee part of it to the treasury of the imperial court, which is finally an improvement compared to before.

In addition, if such a "three-point system" is followed, Liu Yan's inspection courts set up in various parts of the southeast will be tantamount to a sudden loss of effect, because the obligation to pay taxes is returned to the state, and he does not interfere in the affairs of the inspection courts.

The "Household Department Left Tibetan Authority" broke Liu Yan's right arm of "degree support and transfer", while the "three-point system" broke Liu Yan's left arm of "patrol courtyard and salt courtyard".

At this time, in the palace, after listening to Yang Yan's complete set of invitations, the emperor's eyes moved to Liu Yan and asked:

"What Yang Menlang did, what does Liu Qing think?"

"It's not at all cool with what Yi Song said." Liu Yan thought in his heart, but at this time he still took a step forward, calm and relaxed, "Yang Menlang played, every sentence is reasonable, since the national turmoil, because of the continuous collection of military vehicles, many taxes, the people of the world have not been able to recuperate, and now His Majesty and Yang Menlang have dismissed all kinds of miscellaneous taxes, and one is a summer and autumn two taxes, which is really a blessing of the country. ”