The three of them said in unison: "I might as well wait for you to think far-reaching." ”

Liu Lan, who was flattered by the three of them, said with a smile: "We also have to consider, if the land is sold at the reserve price, not to mention that those clans will have opinions, even the rich peasants and middle peasants will also have opinions, and it is these landless poor peasants who want to buy at the reserve price, but how many people can afford it?" If they borrowed money from the clans and kulaks for buying land, it would be so profitable that within a few years the fields would be owned by the clan again. ”

In the vast countryside, not only the landlords will borrow, as long as the family has a surplus, they will borrow, but for the poor peasants and middle peasants, they will generally lend to those who are honest and duty-worthy, but the idle people will never dare to borrow.

Liu Lan continued: "As long as the autumn harvest is over, the landless people can be encouraged to develop the wasteland owned by the government and the ownerless wasteland. He thought for a moment and said, "For the time being, we can let every strong laborer or household cultivate twenty acres of wasteland, exempt from all taxes within five years, and only need to collect some rent and planting fees, and tell these people in advance that as long as it is ownerless wasteland developed by themselves, it can be purchased at a low price after five years." ”

Speaking of this, he looked at Guoyuan and said: "Zini can first draw up the price and bring it to me with the seal." ”

Why is there only 20 acres, this Liu Lan naturally has his considerations, through some experience of later generations, he understands in his heart that if he really wants to make the peasants rich, then it is extremely unwise to tie them up in the cultivated land, because it is absolutely impossible to make them rich.

Since Liu Lan has the intention of encouraging industry and commerce, the less arable land can allow them to actively participate in the army of industry and commerce. So that he can make a living and thus free himself from the arable land and become rich, this is Liu Lan's real purpose. The allocation of arable land has become the most important of all, after all, if you don't even have enough to eat. How can the common people join the ranks of the productive army? Of course, there is a prerequisite for this, that is, everything he is doing now is reaching out to Tao Qian, but even without Tao Qian's support, it is enough to support the reform of Peixian County with Liaodong.

That's why he came up with such a solution, of course, this is just to solve the problem of feeding the troops, these landless people have twenty acres of land and it is still impossible to fill their stomachs, let alone to make a living, what to do, in fact, Liu Lan doesn't have to think about it at all. Because of the sharp decline in population after the war, clans and wealthy families urgently need tenant farmers to cultivate the land in their hands, of course, the land in their hands is limited after all, and there will be some people who have no land to rent to plant, and these surplus labor force naturally have to find another livelihood in order to make a living, and these people are what he really cares about, because before they can find another livelihood, Liu Lan must seek more 'employment opportunities' for them, and he already has a plan in his heart, and what he has to do now is to wait for Zhen Yu, who will arrive in Pei County, to arrive. At that time, if he can bring the Mi family in Xuzhou together, then he absolutely believes that his 'investment promotion' will be successful.

Just when he was smug in his heart, he heard Guoyuan on the side say: "If it's like some old people who don't have strong labor at home, children." Women, if they are familiar with the land, can still be encouraged to maintain, but if they are also given the land, let them go to the land. I am afraid that few people came, but most of them were landless cultivators. Living in poverty, the lord still needs to think about the ......"

Liu Lan thought of medical insurance and social security when he was neutral in his mind. It's just that these are too far away and unrealistic for him, not to mention that the finances are beyond his means at this time, that is, the grain and grass still need to be helped by Tao Qian, and Xiao Pei has not even solved the problem of having enough to eat now, where can he take care of these medical insurance and social security, shook his head and said: "Only send troops to reclaim for them." ”

"My lord, but if you let the soldiers reclaim the newly cultivated land become ripe land, it will be at least three years and at most five years, and if you let the soldiers reclaim it, wouldn't it be contrary to your original intention?"

"It will take three or five years?"

"Exactly." Guoyuan said: "And these major categories of cultivated land include cooked land, newly cultivated fields, reclaimed land and crop rotation land, and in small categories, there are also land for planting vegetables, fruit trees, mulberry trees, sumac trees, etc., not to mention vegetable land and tree land, that is, irrigated paddy fields, Wangtian fields, irrigated fields, and dry land. ”

"There are so many exquisitenesses?"

Liu Lan was in a cold sweat, fortunately he found such a Guoyuan who was familiar with the fields, otherwise with a layman like him commanding an insider, and the 'Celestial Pig Association', wouldn't it be a big joke? Then he said: "In that case, how about making these people who rent their land pay 2 to 30 percent of their income as the cost of renting their land within five years, according to the abundance and barrenness of the land?" ”

"The lord is wise." Guo Yuan said excitedly.

"This is Zi Ni throwing bricks and attracting jade." Chen Qun on the side said: "In fact, what Zini wants to say is to advise the lord that the future tax collection can also be collected according to this ordinance, and the taxpayer will be changed to a tax household." ”

"Taxpayer?"

Liu Lan looked at these two 'classmates' who sang and harmonized, but shook his head and said: "If this is the case, the family will also collect it by household, isn't it still the people who suffer?" ”

"Definitely." Chen Qun said: "As Zi Ni said, as long as the clan Otoda produces a clear income, knows what its harvest is, and collects taxes from it, then the burden on the people will be reduced." ”

Liu Lan's eyes lit up, and he secretly said Isn't this exactly what Zhuge Liang said to himself at the beginning? said: "Just measuring their fields, I'm afraid it's not so easy. "If the county officials are corrupt officials and corrupt officials, wouldn't it be like Zhuge Liang said, this good governance will make the people even more impoverished. Shaking his head, he said: "Not to mention that the measurement of land must be hindered by the clan, if the local county officials are treacherous people, it is these people who suffer when they lie about the arrival of the land?" ”

"If the lord does not practice such good government for fear of the misfortune of the little officials, is not it as the lord said: 'Eat is wasted by choking'?" Cui Yan smiled: "Besides, this may happen elsewhere, but in Xiaopei, it will not happen." ”

Liu Lan glanced at Cui Yan suspiciously, then at the other two, and saw that the three of them were smiling slightly, and immediately realized in his heart: "It seems that the three of them have already talked about this matter." He smiled and said, "Because I'm the governor of Xiaopei?" So there will be no favoritism. ”

"Yes, the difficulty in measuring land lies in the collusion between the government and the clan to conceal the property. But if the lord himself supervised, this kind of thing would not have happened. ”

"What if the rich peasants of the clan conceal their output?" Liu Lan said very layman.

"So that you don't know. Rich peasants and clans mostly hired tenant farmers to rent seeds, which were recorded in their accounts at harvest time. Just look at the ledger to find out. ”

Guo Yuan said with a smile: "And in addition to the low yield of the newly cultivated fields, the yield per mu of cooked land has its own fixed number, how can it be concealed?" ”

"Really?" Liu Lan said happily.

"It's true."

"Okay, okay, then you can also draft a charter." Liu Lan looked at Guoyuan Dao.

"I'm afraid it will take a long article."

"Not necessarily." Chen Qunlang laughed, took out a brief from his sleeve, and said: "The long article has already been prepared, but I haven't found the master." ”

"Haha."

Liu Lanlang laughed and said, "Okay, Chen Changwen, I didn't expect you to come prepared." ”

Chen Qun stepped forward while smiling. After handing the text to Liu Lan, he said: "When the land is measured, I hope that the lord will send some soldiers to go with him to deter the Xiaopei clan." ”

Liu Lan opened the book and said, "Okay." It's just that as soon as the good words came out, the eyes staring at the book couldn't move anymore, and I saw that it read: "Today, the Han family is in danger, the clouds are disturbing in all directions, the people are displaced, and the suffering is unspeakable." In the past, the two emperors of Wenjing changed the law of the pre-Qin tax household, and the tax was one, fifteen taxes and one. Thirty taxes one, but this way of recuperation and recuperation, when this troubled times is not enough.

The minister heard that the sage Mencius once said that there were three signs, (the march of cloth wisps. The conquest of corn, the conquest of forced labor. Zhou Li also has: 'Whoever has a barren house, there is a lining; Those who do not plough the fields. Out of the house; Whoever has no ministry in the people shall be sent out of his husband and his family. 'But when this China (this China is not that China. It does not mean that the country is more like the Central Plains) when the program is out of line and the thieves are rampant. This method must not be feasible. If it does, the rich will hide from the households, the poor will flee to other places, and there will be even those who do not obey the king or become bandits and thieves, resulting in restlessness and lack of resources......

The minister's existing policy of 'rent regulation' is to change the taxpayer to the taxpayer, collect taxes according to the land, and collect them according to the amount of the harvest. In addition, the money is changed to payment, and a household is divided according to the amount of land produced, and the poor receive two stones of corn and one horse of silk or cloth every year, and the middle peasants are doubled, and the rich peasants are also doubled; Clans and eunuchs are taxed according to the harvest, as are the homeless people and merchants.

Men are changed from 18 to 20 for Ding, and those who serve as Ding serve on a regular basis every year, and those who do not serve (to avoid agricultural work) can accept three horses of silk or cloth to serve on their behalf. Women still practice the method of not marrying at 15 and counting 5 (if a woman does not marry from 15 to 30 years old, she will be fined five times the poll tax......

Although this kind of tax policy is the most effective for the current world, and it is more advanced than the tax system of the Qin and Han dynasties, but for Liu Lan, no matter how these Confucian scholars are rectified, the ultimate goal is to bind the people in the fields, so naturally it is not what he wants, what he wants is a more reasonable tax system, not such a single exploitation.

In fact, in his heart, as long as there are good officials in collecting taxes according to households, it is absolutely in line with reality, after all, it is the Han Dynasty at this time, and the inspection system is used, and most of them are known to be virtuous people as officials.

But the words of the tax collectors undoubtedly nourished the rich, so Liu Lan is more willing to implement the poll tax for the rich, but this will definitely cause dissatisfaction among these clans, and even if the rich do not complain, they will still evade taxes by concealing their household registration, so this is a battle of one foot higher and one foot higher.

But in any case, no perfect law is set in stone, and no matter how much Liu Lan comes up with a more reasonable tax policy, these tycoons will still try their best to evade taxes.

Under Liu Lan's opposition, the group continued to discuss, and finally under Liu Lan's suggestion, Chen Qun boldly abandoned the taxpayer and changed the tax household to the tax land, which made him see new hope.

Maybe he can take this as an opportunity to completely change the tax policy, although he knows that he may not be able to change the gap between the rich and the poor at this time, but this policy will undoubtedly narrow the gap between the rich and the poor, but the premise is to have good officials, but China up and down for 5,000 years, how many good officials?

But when he thought about it, he thought about the unreasonable system such as conscription, and perhaps he could change the conscription system first and make it a ...... of the employment system" (to be continued. )

PS：~~~~~~~~~~~~~

PS: Although tax land can not solve the land annexation, but can solve the unreasonable tax system, the reason why the Qing Dynasty before the dynasties have been to tax households or tax people as the main means of taxation, more is to consider the interests of large clans, for the small people of Qian, countless historical experience tells us that they will always be exploited, and only by changing to tax land, can the yeoman farmers get rid of the exploited situation.

In the Han Dynasty, taxes were rent (land tax), fu (poll tax), and tax (miscellaneous taxes levied on various industries). If Liu Lan does not exempt the poll tax, then according to this development, it is likely that there will be a two-tax law of land tax and household tax, of course, Liu Lan will not let such a thing happen, and the fu must be exempted!