Zhang Liao and Guo Jia returned to the Taishou Mansion from the barracks, preparing for a private visit to Weifu tomorrow, and the two of them checked some documents in the mansion first. Pen % fun % Pavilion www.biquge.info

"My lord," Guo Jia, who was checking the documents, suddenly raised his head and said: "Now is the time to make a plan, the county books have been sent to the county government, and the county government needs to compile the books and report them to the imperial court." ”

The so-called "upper count" means that the county magistrate compiles the county's household registration, cultivated fields, money valleys, criminal prisons, and other conditions into a book before the end of October each year, and submits it to the county government. According to the county book, the county government compiled the county book, and sent the planner to Beijing before the end of the year to report to Shangshutai and Situ Mansion. The monk of Situ Mansion assessed the county guard according to the book, and according to the assessment results, he was promoted, demoted, rewarded, and punished.

Zhang Liao smiled: "It's okay, just compile and report." ”

He was too late to take office in Hedong, and this year's bookkeeping assessment was not on his head.

However, he suddenly remembered something again, and hurriedly asked, "How about the taxes in each county?" ”

When the calculation is made, taxes must be paid.

Guo Jia took a sip of honey, shook his head, and said: "Niu Fu's tens of thousands of troops have been fighting against Baibo in Hedong for a whole year, collecting a lot of money and grain, and the situation in each county is not very good. ”

Zhang Liao's face darkened, gritted his teeth, and said: "When compiling the accounting book, it must be mentioned that the treasury is empty and unable to pay taxes, so it is said that it was expropriated by tens of thousands of soldiers and horses of Niu Fu. ”

Guo Jia couldn't help laughing, he knew that Zhang Liao would do this, in fact, if it weren't for the Wei family and the Fan family, the county guard treasury and barn were also empty now, and there was indeed no tax to pay.

I didn't want Zhang Liao to roll his eyes, and said: "In this way, first submit a document to the monk Shutai of Situ Mansion, and say that Hedong has consumed a lot of money and grain due to the war, the fields are seriously barren, and the people's livelihood is withering, so I ask for relief." Even if you don't have money for food relief, it's better to send some seeds for next year. ”

Burst! Guo Jia almost squirted out a mouthful of honey, and the corners of his mouth couldn't help twitching.

This doesn't pay taxes, and you have to bite back?

He was not as shameless as Zhang Liao, so he hurriedly changed the topic: "Lord, now that you are traveling in micro-service, you must also be careful." ”

"Oh?" Zhang Liao was stunned for a moment, and said with a smile: "Wei Gu and Fan Xian have been destroyed, and all the heroes and powerful tribes have been incorporated and dismissed, what danger can there be?" ”

Guo Jia said: "One of the Haoqiang families still have dead soldiers, after the order of the two households was issued, the ordinary people were okay, clapping in favor, only those who had been attached to Haoqiang, and the people who had not made up the household complained a lot, and the resistance of the counties and townships was not small, and there were two county orders to suspend the request for the establishment of households, and several county orders proposed to reduce the tax to alleviate public opinion. ”

"The matter of suspension is not mentioned, as for the reduction of taxes?" Zhang Liao shook his head and said with a smile: "Raising taxes indiscriminately is a stupid and shoddy political method, and similarly, reducing taxes if you don't agree is also a stupid and pure political method." ”

He looked at the puzzled Guo Jia and explained: "The sage has clouds, does not suffer from widowhood and inequality, does not suffer from poverty and suffers from anxiety, the tax law is used to regulate and control land annexation, inequality between the rich and the poor, the basic and the end of agriculture and commerce, and then stabilize the people's hearts. Otherwise, the tax will be reduced at will, and then the tax will be increased at will, tossing back and forth, which will inevitably make the people even more resentful. ”

Guo Jia listened to what Zhang Liao said, nodded with all his thoughts, and asked, "In this way, does the lord have a way to alleviate the complaints of the household?" ”

Zhang Liao said with a smile: "The editor will let those people who were originally sheltered by the powerful pay more and calculate the endowment, so I complain, how can we make them voluntarily take the initiative to pay the endowment, that is the means we should take." ”

Guo Jia couldn't help but wonder: "But I don't know what means?" ”

Although his thinking is unlimited, he is also at a loss for some maladministrations, which is related to many aspects of government and people's livelihood, and is a problem that many ministers cannot solve.

Looking at Guo Jia's expectant eyes, Zhang Liao said: "Let the taxpayers enjoy the treatment that taxpayers deserve, especially different from the non-taxpayers, this is the way to make the people willing to pay taxes and resolve their complaints." ”

"Deserved?" Guo Jia was thoughtful.

Zhang Liao said with a smile: "For example, in the school, the children of the people who make up the household to pay taxes have the qualifications to enter the school to read and write, and be recommended to be an official, but the people who are not registered are not. ”

Guo Jia's eyes lit up, and he couldn't help but praise: "This move is wonderful." He knows how difficult it is for ordinary people to read and become officials, and what they expect it to be.

He believed that as soon as Zhang Liao's move came out, the people in Hedong County who had not been assigned to the household would inevitably compete to make up their households, and even the outsiders might come over.

Zhang Liao said: "For another example, I plan to set up nursing homes and orphanages for the elderly in Hedong, so that the old can be supported and the young can be educated, but only the common people can enjoy these qualifications...... Another example is that in every disaster year, the people will be given priority to receive relief......"

"Lord, that's enough! That's enough! Guo Jia couldn't help laughing: "The grace must be light and strong, and the grievances of the household can be eliminated." ”

Zhang Liao laughed.

In fact, he did not think about the tax reduction policy that Guo Jia said earlier, and even wanted to go further and reform the tax law.

The tax law since the Han Dynasty and the Han Dynasty has a great feature, the land tax is light and the poll tax is heavy.

After the founding of the Han Dynasty Gaozu Liu Bang, learned the lessons of the death of Qin, in order to live with the people's livelihood, adopted the policy of "light and thin", fifteen and tax one, and to the time of Wenjing, there was the edict of "land rent halved", and adopted the policy of "thirty taxes and one", Liu Xiu, Emperor Guangwu of the Eastern Han Dynasty, had implemented "ten and tax one", but soon restored the old system of "thirty taxes and one".

Throughout the tax system of the Han Dynasty and the Han Dynasty, in addition to Emperor Huan and Emperor Ling, who increased the tax per mu by ten yuan, the in-kind field rent of "fifteen taxes and one" or "thirty taxes and one" is generally passed, and this field rent is really very low, lower than that of previous dynasties.

However, the poll tax of the two Han Dynasty was extremely heavy, and the poll tax began from the Shang Dynasty and was followed by the two Han Dynasty, the most important of which was oral endowment and calculation.

The oral endowment is a "poll tax" levied on minors between the ages of seven and fourteen, regardless of gender, each person pays 20 yuan per year, and when it comes to Huanling, the oral endowment rises to 23 yuan.

The levy is a "poll tax" levied on adults between the ages of fifteen and fifty-six, and is levied on each person of both sexes at one hundred and twenty yuan per year, which is called "one count", and is doubled for merchants and slaves, at two hundred and forty yuan per year. In order to encourage childbearing, women between the ages of 15 and 30 who do not marry are divided into five classes, and each liter of the first class is taxed and one is counted, and if a woman is pregnant, her husband is exempted from paying one year.

Oral endowment and arithmetic endowment are poll taxes, what is poll tax? In a word, as long as you live, you have to pay taxes! When I was a child, I paid a verbal endowment, and when I grew up, I had to pay a confession!

The poll tax was given to the Dasi Nong and included in the treasury to be used for the management of the state.

In addition, there was also a donation fee, but it was given to the emperor's great butler Shaofu, and all adult men and women had to 'dedicate' sixty-three yuan to the emperor every year for the court's expenses.

In addition, there are some income income taxes such as customs duties, liquor taxes, salt taxes, vehicle and vessel taxes, and labor and labor.

However, for ordinary people, the main thing they bear is heavy oral endowments and arithmetic endowments.

The system of the Han Dynasty was mostly modeled on the Qin Dynasty, and the tax law reform was not large, and from the perspective of later generations, the disadvantages of this tax law were great!

Although the reduction of the land tax and the introduction of a heavy tax on the head of the population could quickly restore the development of production in the early stage, it soon caused a big problem, and it was also the problem that led to the demise of the dynasty, that is, it intensified the land annexation!

The light land tax and the heavy poll tax stimulated the rich and powerful to frantically annex land, because the population of the rich and powerful family is relatively fixed, and they only need to pay a fixed poll tax, but they only need to pay a small amount of land tax, and they can get a large amount of income from the thin tax, so they are getting richer and richer, and there is more and more land.

At the same time, the landless or landless peasants had meager incomes, but their families had a large population, and their incomes could not support the relatively heavy poll tax, and in order to escape the unaffordable servitude, they either took refuge in the wealthy and strengthened the power of the powerful landlords, or they became displaced people, becoming a factor of social unrest, such as the Yellow Turban Rebellion.

In this way, a large number of people disappeared from the household registration of the imperial court, which exacerbated the country's financial crisis, and then imposed harsh taxes on ordinary people, forcing those ordinary people to also protect the family and the powerful, forming a vicious circle.

So the tax law was also an important factor that led to the fall of the Han Dynasty.

To reform it, it is natural to raise the land rent a little and collect taxes per mu, so that those who have more land will pay more taxes, which can greatly ease land annexation. At the same time, the reduction of oral and arithmetic taxes has reduced the pressure on the common people and encouraged tenant farmers who have hidden their hukou to farm their own fields.

You must know that these tenant farmers are now sheltered under Haoqiang, although they do not have to pay and calculate the endowment, but they have to pay 50% of the land rent to Haoqiang, which means that half of their income is given to Haoqiang, how can they have no complaints in their hearts?

If the oral endowment and the calculation endowment are reduced, the field endowment will reach one-tenth, and these people are willing to leave Haoqiang after weighing the pros and cons, and they are of course more beneficial to gain freedom and farm their own land.

So Zhang Liao really wants to reform the tax law, but he doesn't have that power now.

The tax law can only be formulated by the imperial court, and now that he is still under the rule of the imperial court, it is estimated that if he changes his head, the Son of Heaven and Dong Zhuo will be held accountable, and he will be exempted from being too shou in Hedong. (To be continued.) )