Of course, this simple and crude tax collection method will have drawbacks, and it has been exposed, that is, large and small ships pay taxes together, and large ships are more cost-effective than small boats, so at present, the major ports are basically large ships, small boats, and fishing boats, and they dare not enter the port at all, and would rather conduct maritime transactions in the nearby open seas than trade in the port, because after paying the entry and exit tax once, small merchant ships may lose money.

But from the point of view of efficiency, this way of taxation does not leave resources to the most competitive users, and the sea ships are more able to bear the entry and exit taxes, so they get the right to use the port, and the small ships cannot afford it, so they can only give up these resources.

There are no drawbacks to the collection of fixed shop tax, but it is conceivable that there will be some drawbacks, such as paying the same amount of tax because of the same length of shop face, so merchants are more willing to do the most lucrative business, resulting in those industries with small profits and low profits cannot be maintained. Over time, the best commercial locations will drive out the low-profit trades. The best quality business resources will be allocated to the best quality industries.

Zhou Lang thought about this problem, so when he discussed with the Dutch about creating a tax system, he did not say that he would not introduce taxes such as transaction tax, but only told them that there were no conditions for opening them for the time being. Those separate transaction taxes are actually a means of allocation outside of commerce. For example, for high-income industries, a higher transaction tax is levied, and low-income industries are levied a transaction tax, so that after the adjustment, industries with different profit margins may be located in the same business district.

Although this is not in line with the law of commercial formulation above efficiency, it has considerable significance in other aspects. For example, there are some very low profits, but inseparable from the industry, a street always needs restaurants, barbershops and other low-profit service industries, if there is no tax rate adjustment, then the expensive business district, will be full of efficient financial industry, restaurants, barber shops and other convenient industries for people's livelihood, can only be squeezed into the corners, efficiency is out, but people are not very comfortable.

However, this is a problem to be considered in the future, Zhou Lang does not have enough talent reserves to implement these things, and the tax officials who have been trained can at most cover all prefectures and counties in Fujian on the basis of a simple tax system.

So in the Qingming Festival of the first year of Jiaqing (1796), the commercial tax system strongly promoted by Zhou Lang was rolled out in the whole province of Fujian, including Fengshan County in Taiwan controlled by Zhou Lang.

Wang Fuqian was not satisfied with the tax plan forcibly passed by Zhou Lang, but he really couldn't stop it. He was very dissatisfied with this, but he was a very interesting person, some Qing Gao literati were dissatisfied with the monarch or shogunate they served, and sometimes they would throw their sleeves and say goodbye, but Wang Fuqian was dissatisfied and immediately went to do his own work.

This attitude made Zhou Lang very satisfied, which shows that in this person's understanding, what he is doing now is regarded as his own career, not Zhou Lang's career alone, and the matter of replacing the Manchu Qing Dynasty is at least his common cause with Zhou Lang in Wang Fuqian's heart, not just Zhou Lang's personal career.

Wang Fuqian's current work progress began to turn to winning over local forces and striving for their support.

With Wang Fuqian's strategy of suppressing and appeasing, as a large number of bandits occupying important transportation areas and county towns were eliminated one after another, the remaining bandits were all stubborn bandits who wandered through the mountains and forests, and it was difficult to eliminate them for a while. If there is the cooperation of the local forces, it will be twice the result with half the effort, and even through the relationship between the local forces and the bandit groups, these stubborn bandits can be directly appeased.

As a result of his success in recruiting 100,000 new soldiers in Fujian, Wang Fuqian established certain ties with local clans and powerful forces, which is why he chose to recruit new soldiers from Fujian instead of arming the more obedient refugees in Fengshan County.

If you don't recruit troops from Fengshan County, it's not that Fengshan County can't recruit people, and Fengshan County has a serious overpopulation now.

Under Chen Zhouquan's blow, following the first wave of landlord refugees who were purged by Chen Zhouquan, ordinary people of Cantonese and Zhangzhou ethnic groups in central Taiwan also began to flee to Fengshan County in large numbers, increasing the population of Fengshan County to 600,000, which was already twice that before Zhou Lang came. The old land and other resources in Fengshan County could not provide a livelihood for these refugees, who were mainly young and strong, so the Fengshan County government could only organize the refugees and go deep into the Pingtung Plain to open up wasteland.

These people have maintained a stable order under the sound government organization and with Zhou Lang's large amount of real money and silver investment, and in this case, recruiting them really only has the advantage of increasing troops.

Recruiting soldiers in Fujian can not only strengthen the ties between the Zhou Lang clique and the local Fujian, but second, after this war, Fujian Province, which already has a large number of people and a small number of land, does not know how many more unemployed vagrants have emerged, and these people wandering in society can only create unstable factors, but it is better to recruit them into the army and train them, which will not only strengthen Zhou Lang's troops, but also strengthen the ties with the local society, reduce the degree of social chaos, and restore normal social order more quickly.

Therefore, the focus of Wang Fuqian's work began to shift to cooperating with the army and arranging the recruits recruited from Fujian. At the same time, they communicated with the landlord forces, hoping that these forces would be willing to accept the cooperation of the new troops, which were mainly Fujian soldiers.

Obviously, it is impossible for these recruits to have strong combat effectiveness immediately, so Zhou Lang transferred 10,000 people from the old army to serve as officers, and at the same time established the organizational structure, let the officers train the recruits, and temporarily did not let them participate in any battles, and was only responsible for stationing in the county towns recovered by the main army, helping Wang Fuqian maintain law and order, and striving to restore local stability.

After taking the county seat as a base and controlling the entire territory of Fujian, only then can the issue of exterminating the stubborn bandits be considered.

Bandits suffer from old bandits and new bandits, those old bandits who have been in the Qing Dynasty have been dealing with the government for many years, they are familiar with the local environment, hiding in the mountains, forests and swamps, and it is even more difficult to clear them than to attack the fortified city head-on, so they are still mainly appeased, supplemented by extermination.

Fortunately, most of the old bandits were anti-government forces in the past, and Zhou Lang came as an anti-Qing identity, giving them the opportunity to wash their white, and a large number of mountain kings who hoped to use the opportunity of social subversion to wash their whites, taking refuge in Zhou Lang was obviously the best choice.

But there are also some stubborn bandits who rebelled against the Qing army back then, and now they are rebelling against Zhou Lang, and some of them see Zhou Lang's success, and they even want to take advantage of the situation, establish themselves as kings, attack nearby states and counties, and start a heroic dream of chasing the Central Plains.

The new bandits are mainly composed of groups that have lost their original livelihoods due to the turmoil, some of them are the rout of the Eight Banners Green Battalion, and some are civilians who cannot survive after being sacked by the army or bandits.

These new bandits are also the same as the old bandits, some are willing to surrender, such as the green battalion soldiers and bandits who are not very suitable for the precarious life of bandits after they are used to being soldiers and eating food, such as the low-level people who are forced to fall into the grass and become co-ordination, and they can't ask for it; But there are also stubborn ones, such as those Eight Banner soldiers who fled, this world is the world of banner people, their sense of identity is extremely high, and it is difficult to accept allegiance to the traitors of the Qing Dynasty.

After taking full control of Fujian, the focus of military work was on exterminating the recalcitrant bandits, and it was much more difficult and large-scale to exterminate bandits in a mountainous and lake-ridden area like Fujian, and no one knew how long the bandit trouble would last.

Zhou Lang hesitated for a long time, and Wang Fuqian suggested uniting with the local regiment in Fujian to trap and kill the stubborn bandits with the officers and soldiers (Wang Fuqian now recognizes himself as an official).

When suppressing bandits in Fengshan County, Zhou Lang did not unite with the landlords, because he was worried that once the landlords' armed forces matured through the suppression of bandits, they could suppress bandits now and Zhou Lang in the future, after all, in the eyes of orthodox literati, Zhou Lang was also a bandit.

But now is different from the past, Zhou Lang has occupied a province, officially opened the prelude to a more Manchu all-round confrontation, he needs to fight with the Manchu Qing for orthodoxy, fight for national power, need to change his "bandits" in the hearts of the people of the world into "officials", since Zhou Lang needs to establish an image of an "official" for himself, then he can not continue to stand on the opposite side of the traditional social elite, the backbone of rural society, and the landlord class, or continue to guard against them, but should work hard to win them and cooperate with them.

On the other hand, China is a patriarchal society, and no organization is inseparable from the clan, and the Tiandihui is no exception. Zhou Lang is sure that the bandits throughout the whole province of Fujian must also be inextricably entangled with the clan forces. The bandit leaders must have a close relationship with the local landlord Haoqiang, and if Zhou Lang does not win the cooperation of the landlords, these bandits will cooperate with the landlords. With the support of the local snake, regardless of the old bandit or the new bandit, it is easy to become a stubborn bandit, and the legacy is endless.

If I can get the support of the landlord class, it is possible to turn the bandits around through clan relations and use them for my use.

Between this plus and minus, it is twice the efficiency with half the effort.

Anyway, sooner or later, we have to unite with the landlords, and now is another opportunity, after Zhou Lang thought it through, he finally agreed to Wang Fuqian's suggestion.

At first, the landlord class maintained a respectful attitude towards Zhou Lang's forces, and Wang Fuqian personally visited famous families in various places, trying to persuade them to stand up and help the government eliminate bandits and protect the territory and the people, but the more famous and powerful the landlords and heroes, the more unwilling they were to come forward.

They don't want to offend Wang Fuqian, you come, good wine and tea, you go, send each other for ten miles, but they just don't want to come out.