Tian Qian's plan was to ask Zhu Pingjin to abandon the idea of making contributions, take advantage of the weakness of the Sichuan government, and instead implement tax contracting, and control the finances through tax contracting, so as to achieve control over the whole of Sichuan.

In order to collect local tax revenue, there are many opportunities to take advantage of the complex relationship between the royal government and the government at all levels in Sichuan. However, in this way, it is bound to quickly cut through the chaos of the Ming Dynasty's extremely disorderly tax structure and tax collection and management, and establish and implement a new tax system. Hong Qihui in Yazhou has already hollowed out the kingdom's ministers and implemented a disguised tax package in the government's taxes. It's just that this kind of package is a new wine in an old bottle, and the old tax system and old grain amount of the government continue to be used, but the tax rate is added by two points on the basis of the government's contribution of one percent.

Tian Qian's sea blowing god Kan allowed Zhu Pingjin to find inspiration. He hopes to go to a higher level on the basis of Yazhou's covering. In those places where there is no turmoil, the purpose of tax collection is achieved through voluntary or involuntary cooperation with the government. So Zhu Pingjin assumed that Tian Qian took over the taxes of a county, and then asked Tian Qian to answer to see whether Tian Qian's suggestion was hot today, or whether he had already thought maturely.

"What about the original village officials, counters, and chief secretaries?"

"All dismissals!"

"What if the gentry unite to fight against taxes?"

"Rule it with the laws of the Ming Dynasty, and tie it to the yamen flail to hit the board!"

"So they will not rest. What about suing the court? ”

"Let the locals who don't want to do it be the chief secretary, the counter, and the village officials. Even if the gentry agreed, it would be fine! ”

"How about the gentry rallying in revolt?"

"That's the best! Get rid of the bandits! ”

"My Ming Dynasty has preferential tax treatment for the gentry, how about it?"

"Do what you do! Lifters, prisoners, and students are each free of two stones, and two people are exempted! Preferential treatment for officials in Beijing and local government officials. ”

Not! Zhu Pingjin nodded with satisfaction. The tax measures are strong and can ensure the realization of tax revenues; Someone has taken the bag and can't implicate the palace; Reducing taxes for the gentry in accordance with the law can not only ease the contradictions, but also avoid leaving a handle.

However, Zhu Pingjin did not stop asking questions because he was satisfied, and new questions came one after another like raindrops, and the difficulty was constantly increasing.

"Collect the true color or fold the color?"

"Of course. Nowadays, the grain is expensive and the silver is cheap, and the requisition of the color is extremely disadvantageous. ”

"Can't take the opportunity to lower food prices and make a profit?"

"Son, never! The people have already suffered from the upside down, how can there be any more disguised tax increases? ”

Not! Zhu Pingjin nodded with satisfaction. Only with good law enforcement thinking can we have good law enforcement results. Let the crooked mouth sing the opera, it will only sing a good drama crookedly.

……

From now on, Zhu Pingjin has increased the difficulty of his question to level nine.

"Collect taxes on behalf of the people, and the tax rate will be handled according to the rules of the imperial court, or will it start from scratch?"

"I think I should start anew! The tax rate should be the same as that of Wang Zhuang's contributions, and they are all the same! But since we levy taxes in the name of the government, it is naturally higher than the royal contribution fee. The minister thought that he could get five out of one! In this way, the gentry and the common people still think that it is cost-effective to invest in Wangzhuang! ”

Yazhou levied one into two, and Tian Qian added to one into five.

Zhu Pingjin did not directly deny Tian Qian, but just asked: "So it is much higher than the imperial court's regular tax, what is the name?" ”

"The name is made up by the government, we are just using the name of the government! They impose all kinds of exorbitant taxes and miscellaneous taxes, which ones do not fabricate names? ”

Tian Qian answered perfectly, and Zhu Pingjin had already given seventy points in his heart. It's up to him to answer the last big boss question. If he can match half of it, then use him according to the plan he and his wife have discussed.

"Since Mr. proposes to levy the true color, then it must be handed over to the imperial court to fold the silver. Liao Fuzhi's shogunate once estimated that the total amount of taxes and miscellaneous labors in more than 100 prefectures and counties in Shu was about three million taels of silver, which was equivalent to all the reserves of Huitong Qianzhuang! In this way, my palace will help the government to do things, won't I lose to death! ”

Zhu Pingjin said word by word, clearly expressed, so that Tian Qian's voice was in his ears.

……

Tax covering, letting your own people come forward to collect taxes, that is a fool, at least it is also the initial stage of covering. The high-level tax collection is to let the county officials take care of the county's taxes, and who knows that the county officials are the agents of the royal government's tax collection? Let Liao Tycoon take care of Sichuan's taxes, does anyone know that Liao Tycoon is Zhu Pingjin's agent for tax collection? Therefore, the high-level package is to let the government cover itself!

But as a seasoned leader, Zhu Pingjin is not in a hurry to launch his own solution, and he has to further investigate Tian Qian.

Zhu Pingjin's question just now has broken through the limitation of taking over the taxes of one county, and has instead placed the burden on the whole province. His questions can be broken down into three questions, each with hidden questions:

First, how to determine the reasonable level of tax standards, so as to achieve breakeven, at least not "loss". The hidden question is what specific measures can be taken to collect taxes on schedule;

The second is how to reasonably divide accounts with the local government, so that the court (central government) can get by, the local government has a share of profits, and the palace can save some silver and grain. The hidden question is, how can the local government get rid of those excessive taxes and miscellaneous taxes, and still make the government have nothing to say;

The third is the big boss question in the big boss problem, that is, the management and analysis of money flow, which is also a high-level problem in modern financial management and finance. Last night, Zhu Pingjin had just discussed this issue with his wife for a long time, and he happened to take the test at this time.

Tian Qian is shrewd, he sensed the intention of the prince, maybe this is the last school before the prince is used. He silently stared into the distance, the goose feather fan in his hand shook gently, and his mind quickly sorted out his thoughts and organized his language.

"I wonder what Mr. thinks?" Shizi asked again, forcing him to answer immediately.

"The minister thinks that as long as it is levied according to one to five, our palace will definitely not lose. The fields of a state and county range from tens of thousands of acres to hundreds of thousands of acres; The product of a field can be as little as one stone and as much as four stones; Each county is enslaved, and the amount of grain is converted into silver, which can be as little as one penny and as many as several taels. According to the average number, the taxable land in Shu is about more than 10 million mu, and the total amount of taxes and miscellaneous labor in Shu is about 3 million taels of silver, which is apportioned to the taxable land in Shu, so that each mu is converted into three coins of silver. Based on the calculation of two stones of grain per mu, the levy of one into five is three buckets, and it can be converted into six dollars of silver according to the price of grain. In this way, the income and expenditure are even doubled......"

Tian Qian's words were interrupted by Zhu Pingjin. Zhu Pingjin pointed out to Tian Qian that this can only be done without losing money. The cost of tax collection and management is much higher than that of monetary taxes, which is a large part of the expenditure. What's more, food prices are not stable, for example, since the recent autumn harvest, grain prices have fallen rapidly to two taels. When the autumn grain is fully marketed, the shopkeepers of Wang Zhuang estimate that the price of grain will fall below one or two or five cents for a short time. In this way, all the taxes were handed over to the imperial court, and Zhu Pingjin did not lose a penny, wouldn't he panic?

"The taxes of the imperial court can also be used in the localities! The disadvantages of Daming land are in the tax resistance, in the hidden field! The gentry resist taxes and are punished according to the law, and since it is difficult to re-clear this hidden field in a hurry, the minister thought that he would send someone to contract and supervise it in pieces, and one person would be 100 mu to hundreds of mu, and the grain would be taxed immediately, just like our palace collected rent. There is a black cutter who is in danger of being flailed to the public, and a fine of twice as much! ”

"Sir, good way!" Zhu Pingjin stroked his palms and smiled, as if there was a row of gentry standing in front of him who were dejected and carrying large wooden shackles on their shoulders.

"In addition, the maladministration of the tax revenue fields must be abolished! The tax of the land gets grain, and the tax of industry and commerce gets silver! Take grain to stay in Sichuan, take silver to pay taxes! How do you get silver? Grain comes out of the field, it's rare! And silver comes out of industry and commerce, and it is easy to obtain!

Such as the introduction of property tax. The real estate within the city wall of the county seat of Dafanfu Prefecture shall be taxed according to the frame, and a certain amount of silver will be levied on each frame......

Such as the introduction of commercial tax, city tax and customs duty......

For example, the tax on mountains and rivers and the tax on mining and metallurgy will be levied......

Therefore, it does not matter how much there is a shortage of tax money. The minister didn't believe it: he had the right to tax, and he even folded his pants! ”

Tian Qian's answer was interesting, Zhu Pingjin laughed, and the first question was passed. Among them, the industrial and commercial tax must be separated from the agricultural tax, and you can give fifty points!

Shizi's laughter was obviously encouraging. Tian Qian's temperament came up, and the more he said, the faster he said:

"As for the government, we can't just ask for it by their temperament. We collected taxes for the government, spent our own money, saved the government's expenses, and they should pour us silver! The minister thought that since he was covered, he had to negotiate a passable total with the government, and we could pay it in full every year. As for how to collect taxes, that's our business, and the government doesn't care. If they want to help us collect it, so much the better! ”

Zhu Pingjin snorted coldly: "If the tax money is short, they won't care; If there is too much tax, they will pounce like wolves! Therefore, I have to share some more burdens for the government!

Mr. Li once set up a city protection team in Renshou County, and later reorganized into a village protection team. At the invitation of the Nanxi gentry, Tan Sigui also set up a city guard team in the county seat. Ben Shizi thought about it and felt that it would be good to get a city guard in the occupied land. It can help us collect taxes, and it can also make the city government cover the cost of military expenses. Now that the bandits are raging and the catastrophe is coming, the city guard team we have trained is better than the people who were temporarily recruited by the gentry! ”

When Zhu Pingjin said this, he stared at Tian Qian's face. As long as Tian Qian's expression is different, or his eyes flicker, then this person can only be temporarily put on the watch list.

But Tian Qian's expression was calm.

"Since the tax revenue of a county is covered, the government of a county is all in my hands! The Protector is just a name. The minister thinks that all the people of Shu are the sons of the world! No matter how big or small a county is, rich or poor, it is the royal industry of my palace! To protect the country and the people, it should be used first in my Shu country! ”

Well! Zhu Pingjin made a sound from his nose lightly, neither nodding nor bowing his head. In officialdom, this shows that the leader knows. But I don't give an opinion, or it's not convenient to give an opinion.

"As for the imperial court, the two taxes and three salaries are very expensive, so please don't worry about the prince." Tian Qian hugged his fists and arched his fan, with a faint evil smile on his face, "It's just a fold from Liao Gong!" ”

……

Tian Qian's solution to the advanced problem of money flow is surprisingly simple: sell Sichuan's surplus grain to Jiangnan at a high price.

According to the rules of the imperial court, the taxes in Sichuan should be paid directly to the Jingshi Household Department. Tian Qian believed that as long as the Sichuan government demanded that Sichuan's taxes be handed over to the household department in Nanjing, the imperial court would approve it on the grounds that the three channels for Shaanxi, Henan, and Huguang to pay taxes into Beijing were not quiet. By selling Sichuan surplus grain to Jiangnan at a high price, and then paying tax silver to the household department in Nanjing, then one or two pieces of silver do not need to go out of Sichuan.

What is the reason for Tian Qian's judgment, of course Zhu Pingjin has to ask clearly. How can such a major matter be said casually?

"Does the prince know the duties of the household department in Nanjing?"

The Ming Dynasty had two capitals in the north and south, two capitals, and two sets of central institutions. Beijing is called the Beijing Division, and there are six departments of the Ministry of Household Rites and Criminal Works, and there are also six departments in Nanjing. There are more people in Beijing than in Nanjing, that is, the emperor and his secretary team.

Zhu Pingjin is a good student of Master Shu, and he is very familiar with the Ming Huidian, and he came to Nanjing as soon as he opened his mouth.

"The household department of Nanjing is responsible for the collection and transportation of taxes and grains in Nanzhili and Zhejiang, Jiangxi, and Huguang provinces. In addition, there is salt induction exploration. ”

"Nanjing's six departments, the first heavy household, two soldiers! The household department is in charge of the Jiangnan tax grain, accounting for almost half of the country; The military department is in charge of the 49 guards in Nanjing, with the title of 'counselor', together with the eunuchs of Nanjing town and the Nanjing garrison, guarding half of the Ming Dynasty! ”

Tian Qian swayed generously, and with a wave of the fan, the world entered the bottom of the fan.

"The weight of the six ministries in Nanjing, what does it have to do with the resale of my tax grain to Jiangnan? How can you do a tael of silver without leaving Sichuan? Tian Qian's answer was different from the standard answer, and stole Zhu Pingjin's limelight, which made Zhu Pingjin very unhappy.

"Does the Son of the World know? In May last year, torrential rains in Su, Song, and Lake in Nanzhili caused heavy floods to destroy embankments and topple houses. Three or four dollars of silver in doumi!

Since the beginning of this summer, there have been several months of severe drought and no rain, and locusts have covered the sky.

Two months ago, the price of rice in Suzhou was 322 cents per stone of silver, 222 cents per stone of wheat, and 8 cents per catty of oil. The beggars are full of roads, and many pillows are dead. Folks take the rotten residue of bad grain as a treasure, or eat tree chips and elm bark. Factories are set up everywhere to give porridge, and tens of millions of people eat it every day!

The price of rice in Huizhou is more expensive, and its land and mountains float in the fields, so it is bitter and drought. Last year, it was five taels and two dollars and one stone, and this year it has dropped slightly, especially five taels and one stone (Note 1)! ”

"The land of fish and rice in the south of the Yangtze River, the rich land in the world, and the production is extremely abundant, why is this!" Zhu Pingjin stared and opened his mouth, especially unconscious.

Note 1: The figures are taken from "Strange Tales from the North of the Ming Season"