Ten days have passed, and now the army is in action, and the navy transport ships are transporting grain and grass from northern and southern Sichuan to the nearest wharf. Pen @ fun @ pavilion wWw. ｂｉｑUｇE。 ｉｎｆｏ

The baggage battalions of various regiments also began to move, and everyone rode tricycles to pull grain to the prefectures and counties where there was a grain shortage and the price was extremely high.

Even if it is transported by water and by land by tricycle, the cost of grain transportation has been greatly reduced, and the grain has been transported in a steady stream, but the price of a load of grain is still more than 3 taels of silver, and its price is far 4 to 5 times that of the peaceful period.

Convening everyone to discuss how to reduce food prices, Qian Bangqian proposed a solution at the meeting, that is, to ban winemaking.

This is the most favorite method adopted by ancient officials, whenever there is a shortage of food, when there is a shortage of food, the brewing of wine is completely banned, the consumption of food in the society is reduced, and finally the goal of solving the food shortage is achieved.

Military generals love to drink, civil officials love to drink tea, hearing the ban on brewing military generals one by one can't stand it, just take Ma Chao said that, practice martial arts every day, go into battle many times to kill the enemy, there are injuries everywhere on the body, if you don't drink at all, you can't stand it at all.

And Qian Bangqi and others put out historical allusions, every time there is a food shortage, they strictly enforce the prohibition of alcohol, and now they have suffered such a catastrophe, the boats of the governor Yamen to transport grain to and from the river, and the tricycle and carriage fill the post road official road every day, but there are more monks and less porridge, and there is still a grain shortage in the huge Chengdu Plain, the main reason is that many rich households hoard grain and make money by making wine.

Seeing that everyone kept arguing, Yang Xuan's eyes lit up, the tobacco and alcohol tax, as if in the nineties of the 20th century, the tobacco and alcohol tax exceeded 2% of the national tax, and it was the main source of government finance.

Compared with ordinary peasant children, this wine was barely considered a luxury in ancient times, and the wealthy families drank all day long, while the common people did not drink too much except for red and white ceremonies.

In that case, why not launch the wine fu? It seems that in a parallel historical time and space, France introduced a liquor tax in order to solve its fiscal problems, and in ancient times it imposed a tax on liquor just like a modern luxury tax.

I thought that everyone would praise loudly, but I saw Qian Bangxin, Liu Liangchang and others shaking their heads again and again, and asked the reason, it turned out that the wine tax has been there since ancient times.

During the Warring States Period, when Shang Ying changed the law in the Qin State, he advocated that "the price of expensive wine and meat should be heavy on its rent, and it would be ten times more simple" ("Shang Junshu? Reclamation Order") to limit the consumption of alcohol, prevent ministers and the common people from indulging in alcohol, and affect the governance of the country and the development of agricultural production. It can be seen that at that time, the Qin State not only imposed a tax on wine, but also the tax amount was extremely high, which was 10 times the actual cost of wine.

During the reign of Emperor Wu of the Han Dynasty, the state changed its policy of taxing liquor. In the third year of the Tianhan Dynasty (98 BC), under the auspices of Sang Hongyang, it was decided to "build wine to support the border" ("Salt and Iron Treatise?"). Worry about the border"), that is, the implementation of the monopoly of liquor, with the income from the monopoly to supply the frontier military expenses.

Since then, the production and sale of liquor have been controlled by the government, and official brewing and official sales have been implemented, and private brewing and operation are not allowed.

During the Three Kingdoms period, Wei and Shu banned winemaking, while Wu implemented a monopoly on wine.

The Western Jin Dynasty and the Eastern Jin Dynasty imposed a tax on liquor, and sometimes banned it due to disasters.

At the beginning of the Sui Dynasty, the liquor monopoly was also implemented, and in the third year of Emperor Wen's reign (583 AD), the liquor monopoly was abolished and the liquor was no longer taxed.

At the beginning of the Tang Dynasty, there was no liquor tax. In the third year of Jianzhong (782 AD), in order to raise military expenses, the government bought wine shops and sold them, and collected 3,000 money per Hu; Folk brewing is prohibited.

The Northern Song Dynasty still practiced the "Yongjiu" method for wine, Shenzong Xining ten years (1077 AD), the Northern Song Dynasty set up more than 1,800 liquor services in the country, Tokyo annual liquor income of more than 400,000 guan, Qinzhou, Hangzhou more than 300,000 guan, this year all the liquor class about 1,360 yuan, selling koji money about 100 yuan, higher than the same period of commercial tax income.

In the fourth year of Gaozong's Jianyan (1130 AD), on the grounds of the high price of rice koji, it was stipulated that the premium wine would increase by 20 wen per liter and the inferior wine would increase by 18 wen per liter.

The liquor tax in the Ming Dynasty was divided into koji tax and sales tax. In the second year of Hongwu (1369 AD), Taizu of the Ming Dynasty stipulated that the people made wine for their own consumption and were not taxed.

In the seventh year of Yingzong's orthodoxy (1442 AD), it was stipulated that the liquor tax in various places was collected and stored in the prefecture and county for its own use, and the liquor tax became a local tax.

However, although the imperial court has regulations, it actually collects very little, such as the liquor tax levied in Jiangnan during the Chongzhen period, the official is Lunli, one pound per wine, one penny, the trough workshop is changed to an official store, and the builder is punished according to the law of private salt.

Even so, the liquor tax collected in various places is still very small, and the main reason is that the Ming Dynasty has the idea of small people from top to bottom and the ideology of slacking off government from top to bottom.

For example, during the Hongwu period, the relevant tax officials in Shanxi completed the tax collection work ahead of schedule and asked the imperial court for a reward, but Zhu Yuanzhang instead thought that he was a fish and a common man, and cut him to the people, which greatly damaged the enthusiasm of the tax collectors in various places, and in the end, the tax officials were proud of not collecting taxes and collecting less taxes.

But now it is different, not only is the township office centered on the bazaar to ensure the collection of taxes, but as a traveler, it is better to understand the real source of tax revenue.

After that, a liquor tax was enacted, and during the grain shortage, the liquor tax was more than doubled during the Taiping period.

The production and retail of salt is not easy to control, but the distribution and wholesale alleviation is easy to control, so the salt is subject to a filing system in the production and retail sector, and a franchise system is implemented in the wholesaler sector.

Wine is different, the production link is very easy to control (especially for large workshops), and it is not easy to control in the retail link, so the way to change, that is, the production link implements the franchise system, and the distribution and retail implement the filing system.

According to the Northern Song Dynasty model, high-grade liquor was 20 copper coins per liter (2 catties, generally 500 ml a catty), 15 copper coins for medium wine, and 10 copper coins for inferior wine (20 wen for upper grade and 18 wen for inferior wine in the Northern Song Dynasty), and liquor tax was levied when selling to dealers.

In order to reduce food consumption during the famine season, the proportion of liquor tax can be increased, such as 40 copper coins per liter for fine wine, 30 copper coins for Zhongdeng wine, and 20 copper coins for inferior wine.

The new liquor tax clearly smacks of a luxury tax, or tries to take care of the general public, and even in times of famine the liquor tax is not much different from the old peacetime season, and the general public is not much affected.

And those who like to drink fine wine, even if they have a little more silver, but they are already rich, and it is not a big deal to have more silver.

The wine tax is different from the salt tax, in ancient times, salt was eaten every day regardless of wealth, wealth and poverty, and if you don't eat it, you will have a weak waist and legs, and you will not be able to do farm work at all.

Wine is different, although everyone drinks it, but the poor families drink less, while the wealthy families not only drink the best wine, but also drink very much.

Just as the liquor tax in the Song Dynasty amounted to millions of taels of silver a year, the population of the Ming Dynasty was twice that of the Song Dynasty, and if it was levied according to the same standard, it would only be more. (Ordinary people have a family of four 10 catties of wine per year, that is, 5 liters, and the wine tax is 50 copper coins)

The Ming Dynasty has always been light and thinly paid, once the liquor tax was introduced, although some people said irresponsible things, but the vast majority of them are still very acceptable, after all, alcohol was often banned in ancient times (Lu Bu guarded Pi banned alcohol, and the generals were punished for making wine privately, and finally surrendered to Cao Cao), and now the government of Sichuan has a large grain shortage and only levies a little more wine tax, and there is no ban on alcohol, which makes many people grateful.

However, everyone felt that there was a change, and the breweries in each township were registered, and the liquor stores and grocery stores were managed in and out of the liquor as if they were salt, and it was even more difficult for everyone to evade the liquor tax as in the past. (In ancient times, the county level was self-governing, and the Great Song Dynasty liquor tax was collected at the county level at most)

In the past, there were many fields in the palace, but now many people have fled the famine, and a large area of land is deserted.

Just as Jin Tongwu said, when spring ploughing can receive a part of the wheat, it can slightly alleviate the phenomenon of local grain shortage.

In addition to the military tun, there are also official tuns in various places, that is, the government completely supplies cattle and grain for tun farming, and after the land is completed, the government levies four times the tax on ordinary private land.

More of them are mintun, the villagers rely on their own strength to carry out tun farming, the first three years of tun land do not pay any taxes, on the contrary, the government yamen can also loan two loads of grain per household, and return four loads of grain within three years.