At the request of a brother, a change of !! was added

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The new batch of cotton import tax, according to the weight of the tax, not according to the market price, or Zhou Lang's consistent concept, easy to implement, supervision and management, so as to reduce the difficulty and cost of management, reduce the interference of human factors, before cotton and other commodities, are valued by the traders, and then according to the value of the tax rate of five draws, obviously the stock price of the merchants is very watery.

Of course, according to the weight, there will also be cats in the weighing process, but that is a problem of administrative supervision, not a loophole in the tax system itself.

Dan has become a customs standard unit, a load of 100 catties, 1 catty 16 taels, 1 tael of standard weight 37 grams, these have established a standard measurement system in the customs.

1 quintal of tea tax 2 taels, the export price is about 25 taels, the tax rate is 8%, the tax rate is very low, but the cotton import tax is lower, 1 quintal of cotton is only 1 tael, the price of cotton on the market is 1 catty of 200 Wen, 1 tael is worth 20,000 Wen, in recent years, silver is expensive and cheap, 1 tael of silver is not 1000 Wen, but changes around 1200 Wen. Therefore, 1 quintal of cotton is worth sixteen or seven taels, and the cotton tax rate is about 6%, you must know that this is an imported commodity, and the general country tends to have a high import tax rate and a low export tax rate to stimulate exports.

The reason why such a low tax rate on cotton is mainly to encourage cotton trade, China's land must be used to grow grain, cotton can only be imported from abroad, and cotton is an important raw material, so give it a low tax rate, encourage imports, and promote textile production.

The tax rate on the import of luxury goods such as high-end clocks and glass windows is much higher. Historically, the Jiaqing Emperor noticed the continuous expansion of the luxury trade, the Qianlong period was popular luxury, a large number of Western delicate objects imported, Jiaqing even said in a letter to the governor of Liangguang: "Xiang Wen Western goods from afar a shipload worth 100,000 yuan, all sold in the mainland." It is the silver of China, so there are many wasters. That is, just like clocks and watches, the islanders used copper and iron to count the stars to obtain thousands of hundreds of Chinese silver; Glass, but the soil is made of liquid and boiling, a window and a screen, there are thousands and hundreds of values, which is also a clear test. It is very important to be useful and useless, to abandon the basics and to the end, and to damage China's vitality. I also heard that the method of trading between Fujian and Ryukyu used goods to barter and not use silver. When Westerners came to Guangdong with goods, did the Westerners barter the goods according to the practice of trading between Fujian and the Ryukyus, and bought the goods in silver. The edict was passed on to auspicious celebrations and others to observe how to make adjustments so that the inland silver taels would be reproduced and known when they encountered a place where the silver in the mainland was made by the people. Chin this. Obey the letter and send it".

This is mentioned by Jiaqing in the compromise of Jiqing, the governor of Hui and Guangzhou, who forbade the opium trade. Jiaqing believed that the islanders (he thought that Westerners all lived on the islands) would earn thousands of taels of silver by taking a few stars of copper and iron clocks and firing glass with sand (liquid from the soil). He even demanded that the Ryukyus be followed by bartering to limit the outflow of silver.

Zhou Lang is not worried about the outflow of silver, it is not yet at that time, it was only when the opium was overflowing, and now less than 4,000 boxes of opium are smuggled into the country every year, and Zhou Lang also plans to ban the opium trade, the surplus will be greater, but he has to worry about the problem of inflation caused by the large inflow of silver.

But he still levied heavy taxes on luxury watches and glass, according to the number, a clock regardless of the price, three hundred taels, one glass, no matter the size, levied one hundred taels, this tariff is probably more than 100%, because the average price, the table clock can not have 300 taels, glass can not have 100 taels.

In addition, because the trade between China and the West is not prosperous enough, the sales volume of most goods is very small, and the cost caused by direct taxation is probably more than the tax, so in addition to the trade categories that are specifically listed for taxation, all commercial goods that are not prohibited can be legally imported, and the tax rate is uniformly set at 1 quintal and 10 taels, which is called the general commodity import tax rate. All goods that do not have a tax rate listed, but all commercial goods that are not prohibited can be legally exported, and the tax rate is unified at 1 quintal and 3 taels, which is called the general commodity export tax rate.

These new regulations on tax collection were soon printed in a booklet and sent to the merchant offices of various countries through the customs yamen. At this time, these merchant pavilions were temporarily regarded as official commercial institutions of various countries, but Zhou Lang had already sent invitations to their respective countries through these merchant pavilions, inviting them to send envoys to each other for trade negotiations, and the establishment of real legations would take at least next year.

After solving the problems of import and export trade, Zhou Lang focused on other businesses.

Since the import and export trade has always been monopolized in the hands of the Thirteen Lines, Guangzhou's general commerce, and foreign trade have no direct contact, so other trade maintains local characteristics.

There are guilds in all walks of life, which is a form of commercial culture handed down in the Tang and Song dynasties, and all dynasties have not cracked down, the reason is very simple, farmers have rebelled, businessmen have rebelled, and monks have rebelled, but the chamber of commerce has not rebelled, even the rebellious businessmen have not relied on the chamber of commerce to organize.

In China, as long as there is no rebellion, there is no official attack on you.

The traditional meaning of guilds in Chinese society is that merchants organize themselves to protect themselves, and the government also manages merchants through guilds.

Guilds are very complicated, at least in Guangzhou, Zhou Lang found that there is a difference between them and the handicraft guilds in the Western sense, taking the largest guild as an example, the nylon hall, which is not only the guild of various shops dealing in silk fabrics, but also a guild of a large number of handicraft workshops and even handicraft workers. The owner of a silk shop is the owner of the guild, the owner of a silk workshop is also the owner of the guild, and even a family silk weaver is also under the management of the nylon hall.

In short, this is a kind of compound guild, he is in charge of all aspects of an industry, and he is not in charge of a certain industry link, but the entire production and marketing chain. This is a characteristic that Western guild organizations do not have, their manual guilds are the organization of workshop owners, one is to control the market, the other is to suppress backward practitioners, for example, without the permission of the guild, outsiders cannot enter a certain industry. It was these guilds who later smashed the machine movement, because the factories broke the conventions of the manual guilds.

This kind of compound guild is beneficial to Zhou Lang, he doesn't need to consider each profession, and through the guild, he can directly influence all links of a big industry.

Communication with these guilds revealed that their biggest concerns, like the Thirteen Banks, were the same extortion by the government, opaque fees, and tight funds. Comparatively speaking, they are under less pressure than the Thirteen Elements, because they are less dependent on the government. The monopoly of the Thirteen Elements is to rely on the government, and they don't need it. It is the market that has a greater impact on them.

Therefore, for them, in addition to transparent taxation and credit support, in fact, restoring social order as soon as possible is the greatest help for them.

Of course, the tax system for artisanal businesses has also been reformed.

In ancient China, the industrial and commercial tax was mainly the customs tax, and the tariff was not the customs tax in the modern sense, but a variety of customs fees. The highway has always been ridiculed as a roadblock robbery, and the tariff collection in the Qing Dynasty was really a roadblock robbery. Tariffs are mainly directed at merchants, whether they are transported by ship or livestock, as long as there is a passing behavior, they are taxed. The tax is divided into two parts, one is called the household tariff (called the banknote tariff in the Ming Dynasty), and the tax rate is based on the value of the commodity price. One piece is called the labor tariff, and 10% of the physical goods is directly levied, and the original meaning is to collect materials for the government's construction, so it is an industrial tariff.

In general, the tax rate in the circulation process of the Qing Dynasty was as high as 15%, and of course, the smart merchants all evaded this tax by opening the checkpoints and guarding the customs, and fattened some of the troops guarding the main roads of Guanjin.

The municipal tax is the tax levied in the market, and the municipal tax in the Qing Dynasty was mainly tooth tax, pawn tax, shop tax, deed tax, mining tax and landing tax. Tooth tax is a tax collected by middlemen of the thirteen lines, and the government collects taxes regularly through the issuance of tooth licenses, and the tax amount is fixed; Pawn tax is a special tax levied on the pawnshop industry; Deed tax is the land deed, the deed of the sale, the tax collected at the time of transfer, generally because of the trouble of transfer, small households are private transactions, signed contracts will not have the red seal of the government, called the white deed; A mine tax is a tax levied on mines; Landing tax, which is equivalent to the opening tax, is to apply for a license from the government when buying and selling, and you must first pay a fixed tax to become the landing tax. In order to get more landing taxes, Sheng Zhu forced the shopkeeper of the merchant to come out independently.

In general, the commercial tax of the Qing Dynasty was not complicated, but Zhou Lang still did a lot of streamlining, or standardization. Because of the Qing Dynasty's commercial tax system, there were too many loopholes. Taxation according to valuation is simply not effective in the era of integrity system. After clearing the card, give the defenders ten taels of silver, and 10,000 taels of goods, you can estimate it to dozens of taels. Besides, where the defenders of the checkpoint have the ability to assess the price of goods, this system is not feasible when designed.

Zhou Lang directly abolished the checkpoints, and all the checkpoints in the mainland with defenders are only responsible for military defense duties, and have nothing to do with tax collection, although Zhou Lang also likes to rob, but the way of blocking the road and robbing small traders is too low-level, and the efficiency of the circulation process is too great.

Tooth tax is also directly abolished. Middlemen are issued licenses that allow them to act as brokers, and then a fixed tax is charged. This is equivalent to taxing qualifications, which Zhou Lang believes is completely unnecessary, and his government does not have the ability to assess other people's professional qualifications, so it should not care about these professional issues. In the future, if it is necessary to certify the qualifications of engineers in the industrial age, we may consider establishing a new department. In Zhou Lang's view, the government's control of the intermediary industry in order to collect the tooth tax is a restriction on commercial activities. Many intermediary behaviors, in fact, ordinary people do it inadvertently, and there is no need to control it at all.

Deed tax, this tax is also available in modern society, and stamp duty is developed from here. However, Zhou Lang found that this deed tax was more of a malaise in the administrative category, because the Manchu government (the government of all dynasties had this problem, including public servants at a certain stage) was difficult to contact and difficult to handle, and a large number of transactions were in the form of private contracts, rather than conventions, and both parties avoided official intervention, so a large number of private deeds were popular, and the deed tax could not be collected at all. Originally, a major transaction made the government impartial, which is a government service, but because it is difficult to contact, everyone is unwilling to accept your service. This tax is embarrassing, the government can't collect it, and it doesn't matter if the people pay it or not, but for other reasons, they are unwilling to let the government intervene and avoid it.

Because the deed tax is also in modern society, Zhou Lang thought about it for a long time, but he still boldly canceled this tax, who said that he must follow the example of modern people, and can not reflect the innovation, as long as the principle makes sense, you can try, this tax is completely meaningless, cancel it.

Mining tax, this is to be levied. The Manchu Qing Dynasty was very strict on mining operations, and the Ming Dynasty was also very strict, and the main concern was that this profession would cause large groups of people to gather in the wilderness, fearing that the people would rebel, and in the era of restricting gatherings, they would rather not have taxes than risks. Therefore, the mining tax in the Ming and Qing dynasties mostly restricted and controlled mining behavior through the issuance of licenses. Zhou Lang boldly encouraged the development of mineral resources, so this tax can not only be collected, but also very meaningful. But the point of collecting taxes is not for money, but for effective supervision. Therefore, Zhou Lang decided that the mining tax should adopt the situation of taxing the authorization, rather than taxing production. The mine owner applies for the opening of the mine, and the category and output of the mine must be enthroned.

On the contrary, this is a bit like the Qing government's tooth tax, which is a tax on access qualifications. However, businessmen are required to report on the size and output of mines every year, so that the government can grasp the development of mineral resources in the country. The reason for not taxing production is that it needs to be verified manually, and then supervisors must be dispatched, and whether the supervisors are honest or not will affect the tax revenue, and there are loopholes to exploit.

The landing tax is also directly canceled, Zhou Lang encourages commerce, how can it be possible to tax the opening of shops. However, businessmen are required to declare their licenses, enthrone business categories, etc. But this is still only a reference point, because businessmen are more flexible than ordinary people, and their main business changes a lot.

Therefore, the old tax is basically cancelled, and according to the method formulated by Zhou Lang in Donggang to pay taxes according to the length of the store's façade, it can be said that only the store tax is retained, but in the way of collection, it is not based on the licensing tax situation of issuing licenses, but on the important functional signs of the store, the size of the façade to tax.

Moreover, the previous method of implementing different tax rates according to the type of business introduced in Fujian was cancelled, because Zhou Lang found that the difficulty of implementation made businessmen and tax officials uncomfortable.

The tax collector reported that there were often merchants who did not operate according to their own business categories, and one who sold grain may sell cloth on behalf of others; A seller of salt may sell sugar on behalf of others. This creates a large number of disputes, where businessmen will sue other businessmen who have trespassed into their territory, and the tax collector may not accept the fines imposed on them because they have changed their business.

Those businessmen who often change their business also feel aggrieved, how can they be restricted from doing business, who is not good at what business to do, obviously the silk business is not good this year, and no one is allowed to do some sugar business.

Zhou Lang also didn't know that this situation happened because the degree of specialization in business development was not enough, and businessmen could not obtain technical advantages that others could not replace in a market segment, so they were unwilling to fix themselves in an industry, or that the business itself was not developed enough, and a market segment could not support a certain number of businessmen to stick to it all year round. Either Chinese businessmen themselves like to speculate, or they are more out-of-the-box, only willing to chase good business, rather than digging deep into the professional market.

In short, since the businessmen feel that the policy has had an impact on their business, they change it.

In line with the principle of minimalism, Zhou Lang canceled any measures to restrict operations, what do you like, since you don't control the business category, you can't distinguish the tax rate, and you can still only levy store tax according to the size of the door. As for the lack of specialization, Zhou Lang doesn't care, the business principle is always only cost and efficiency.

Westerners are professional, and fishermen are fishing according to the prescribed authorization, and those who catch carp have to throw away the sturgeon. The regulation is also very strict, but there was a case in the UK where a fisherman was supervised by managers from four different departments, and because there was only one fisherman in the area, the only job of the four government officials was to manage the fisherman from different angles. This profession is enough, but the cost and efficiency are too exaggerated.

Zhou Lang plans to reconstruct Chinese society according to the principles of business, but it is not possible to do it in civil affairs now, so at least in business management, can we have common sense.

The business rules that emphasise cost and efficiency have culminated in this minimalist administrative style, and Hong Kong's simple tax system has only three taxes: corporate profits tax, personal salaries tax and property tax. One is a tax on corporate profits, one is a tax on personal income, and the other is a property tax. But in the absence of a systematic regulatory system, it is impossible to supervise corporate profits, and if Zhou Lang now levies a profit tax, it is estimated that every businessman will say that he is losing money; If personal income tax is imposed, I am afraid that everyone will try to hide their income; Property tax, the people in the city are already very poor, and they still levy taxes on their houses, and that is going to happen. In the 21st century, once someone proposed a property tax, there was a lot of opposition.

Therefore, in the commercial tax, there is only one store tax, which is simple to the extreme. Then the restrictions on business must be extremely small.

However, Zhou Lang advocates minimalism and implements a simple tax system, which does not mean that his tax system is crude, on the contrary, the tax system is simple and the management is very perfect. This is complementary to each other, thinking that the tax system is simple, so it is more operable, so it can be managed perfectly. Otherwise, with the current manpower and quality, there will be loopholes everywhere, giving opportunities to corrupt officials and troubles to businessmen, which will only affect the development of commerce in the end.

Moreover, Zhou Lang also collected much more taxes than the Qing Dynasty in terms of total taxes, because the Manchu Qing Dynasty did not levy taxes in many industries, while Zhou Lang levied them, such as a wide variety of handicrafts.