In the blink of an eye, it was already the mid-autumn of the third year of the Great Song Dynasty.

Liaoyang Mansion, which is located outside the Guan, is shrouded in a solemn autumn mood, although it has not yet reached the time when the sky is full of snow, but it can already feel the chill from the north.

The medieval Xiaoice period began more than a decade ago, and the average temperature is getting lower and lower every year, and the Liao River Basin, which is in the cold land of northern Cyprus, feels more obvious about the cold winter.

Summers are shortening, winters are lengthening, and the days of first snow are getting earlier every year.

The land reform in western and eastern Liaoxi was completed before the end of the summer. According to the reports of Ma Renwang, Zhang Lin, Han Qixian and others, a total of more than 6,100 mu of land (including the land belonging to Hebei Province in western Liaoning) has been redistributed in western and eastern Liaoning.

Nearly 230,000 cavalry (knights) and government soldiers of the republican army were given 150 to 1,000 acres of vocational land - because the land in Liaodong was really fertile and there were too many people who needed to allocate land, the manor size of the Liaodong knights was reduced to 1,000 mu, and the manor of the Liaodong soldiers was also reduced to 150 mu. However, the output of these granges is no less than that of 1,500 or 200 acres of Yandi.

Nearly 215,000 new military households and about 15,000 cavalry (knight) households were added. In total, nearly 47.3 million acres of land have been allocated to these 230,000 people.

There are also more than 600,000 acres of land, which have been allocated to the Ma family, the Guo family, and the Bohai right surname who was forcibly relocated to the shores of Chenzhou, Lushun, and Yalushui (Ma Zhi's territory).

Another 450,000 mu was allocated to the small and medium-sized Haoqiang in Yandi and the Han people in eastern and western Liaoning, which suffered losses in the land reform of Yandi, and the land belonging to the Han heroes in the Ma family and Guo family systems, which was settled by the two families. The more than 450 acres of land are private land, which can be bought and sold freely, and cannot be exempted from tax regardless of whether the owner is a citizen or not.

The last more than 220 acres were rewarded by Wu Haogu to the heroes of Liaodong and Liaoxi. Although there is not much land, it is concentrated around the big cities of eastern Liao, such as Lushun, Liaoyang and Chenzhou. The economic value is not low, and it is also a private land that cannot be tax-exempt and can be bought and sold freely. In addition, the land that was granted to the nobles in the early years is now divided into private land.

The land has been allocated, and there have been, of course, a number of violent resistances. However, in the face of the powerful republican army, the resistance of the Bohai people and the temple monks is not worth mentioning at all.

However, most of the allocated land has been abandoned. Because it will take a long time for the people who have been allocated land to digest their spoils -- this round of land reform only solves the right to use or property rights of the land, and the development and utilization of the land is a delicate job.

The soldiers, cavalry (knights), and heroes who were allocated the land needed to bring their families from Yandi to help manage the land, or simply contract the land (as most nobles do). In order to manage tens of millions of acres of black soil, the cooperation of capital, labor, and the market is indispensable.

Yingkou City and Jinxi City, which are mainly engaged in trading agricultural and animal husbandry products in eastern and western Liaoning, began planning in the summer of the third year of Zhenghe, and it is expected that bidding will be carried out in the fourth year of Zhenghe. Of course, it is still the Tianjin model, and the whole is contracted to the Chamber of Commerce to develop, and it will also be an autonomous city after development.

A policy bank with the purpose of supporting the development of Liaodong, Liaoxi and Yandi farms, the Republic Land Bank, was also established in Lushun City in the summer of the third year of Zhenghe.

According to the plan, the bank could accept the right-to-use military and cavalry (knight) farms as collateral to provide low-interest and long-term loans for agricultural development. It can also accept the borrower to repay the principal and interest with agricultural products.

If the borrower is unable to repay the loan due to poor management. They will not lose the estate forever, but the right to use it in the last year. And as long as they do not lose their military status as government soldiers and cavalry (knights), they have the right to redeem the farm in advance (which can only be redeemed after the farm completes the autumn harvest).

In addition, although these manor farms are theoretically official property, according to the provisions of the "Republic Civil Code" that is being drafted, they can be inherited by children and grandchildren, but they cannot be divided.

And the children and grandchildren who inherit the farm must fulfill the obligation to serve as soldiers. And according to their citizenship rank, it is decided whether the farm is exempt from taxation or not.

Only by obtaining temporary citizenship or above can Zhitian Farm enjoy tax exemption treatment. Otherwise, they must pay a field tax, which is based on agricultural products or the equivalent amount of silver.

If there are no children or grandchildren who are willing to undertake the obligation to serve as soldiers, or if the government soldiers and cavalry with the rank of "alternate" or "temporary" are unable to undertake military service for various reasons (excluding the dead, wounded in battle, captured, missing, etc.), the vocational farm will also be repossessed. The farms of alternate citizens will be taken back immediately, and the farms of temporary citizens will be taken back after the expiration of the temporary period.

Unless they are demoted (for a crime or serious violation of military law), they can own a farm for life and are not subject to agricultural taxes, regardless of whether they have military service or not.

In addition, according to the provisions of the Civil Code, civilians and alternate citizens of the Republic were also required to bear the Ding tax, that is, the poll tax, which was equivalent to the combination of the Ding tax and the exemption money of the Song Dynasty. It is not levied on citizens and their wives and children. Alternate citizens who have military status are also entitled to the same tax exemption. Civilian and non-military alternate citizens. are not tax-exempt.

However, the republic's Ding tax and land tax are not heavy, and it is not much of a burden on the common people.

Therefore, in the fiscal revenue of the republic, the proportion of the two taxes is very low. Moreover, it is at the disposal of local state capitals and municipalities, and is not a central tax.

The bulk of the Republic's revenues are all kinds of industrial and commercial income. These include customs duties, municipal taxes (municipal taxes are usually included), ship taxes (all merchant ships that are affiliated with the republic and can be protected by the republic's navy are subject to taxes), real estate taxes (collected only in cities), mining taxes, logging taxes (commercial logging taxes are paid), as well as national (local) tributes, profits from government industry and commerce, and so on.

In addition, citizen donations are also an important source of the Republic's finances - donations can maintain or prompt the level of citizens! And the benefits of the civic hierarchy go without saying.

In addition to strict and clear regulations on taxation and vocational estates, the Civil Code of the Republic also highlights the protection of private property. and the purchase, expropriation, confiscation, and other acts of infringing on private property, which are either explicitly prohibited or given extremely strict restrictions—only in a state of emergency when the country is facing invasion by foreign enemies, can the government forcibly expropriate private property for resistance, and after the war, it must pay compensation according to the price.

Of course, tax evasion by merchants and large landowners (mainly noble landowners) is also a key punishment item in the Criminal Code of the Republic. In addition to common punishment methods such as fines and arrests, there is also the big killer of "citizen demotion"!

Even the highest-ranking Founding Fathers may be demoted for tax evasion or other crimes!

So the cost of tax evasion in the republic is very huge. Considering the tax rate of the republic, it is really more than worth the loss.

……

In the city of Liaoyang Mansion, in the building where Wu Haowen lived, a stove was lit on the main hall, and the charcoal in the stove was blazing, and there was a pot of old wine warm on the charcoal fire, and the aroma of wine was overflowing in the room.

Wu Haowen, Hou Zhongliang, and Yang Shi sat around a square table, sipping old wine and eating side dishes, while discussing the draft of the "Civil Code of the Republic" that they had just obtained yesterday.

"Secret! Thin! It can be compared to Qin Fa, but it is less fierce. ”

The Great Confucian Marquis Zhongliang commented: "It seems that the military government does not have the ambition to unify the six and set the eight wildernesses. ”

"Teacher, why do you have this comment?" Wu Haowen asked.

"Isn't that obvious?" Yang Shi on the side said with a smile, "How much effort does it take to implement such a delicate law?" If it is the land of 20 states, hundreds of thousands of citizens, millions of civilians, it is barely possible. If it is replaced by the 400 state army of the Great Song Dynasty, how can it work for hundreds of millions of people? Therefore, Wu's mind is already clear. ”

"In this way," Wu Haowen sighed, his expression a little complicated, "the official family can sit back and relax......

The Great Song Dynasty had a large number of people and a wide land, so it would be troublesome to manage, and it was impossible to implement the "Wu's new law". In the Middle Ages, when transportation and communication technology were very primitive, it was almost impossible to put a superpower in order.

And the Zhou State created by Wuhao Ancient Grass is just a little native of Yandi, Liaodong, and Liaoxi. The economic center is Tianjin, and the city council is not far from the official residence of the head of state.

It is easy to find out how much money the businessmen in Tianjin make and how much taxes they pay. There is no need for all kinds of blue skies or all kinds of "fathers-in-law", the head of state can come by himself.

It is not very difficult to ensure that the manors of knights (cavalry) and government soldiers are not embezzled by the magnates. The Führer himself could even make regular rounds in Tianjin and Liaoyang, directly receiving appeals from landless knights (cavalry) and government soldiers.

And as early as the era of Jiehe Commercial Market, the foundation for freedom of the press had already begun. Many newspapers were available in Tianjin, making it easy for the rulers to keep up to date with what was happening in various parts of the country.

The mainland area of this Zhou State is only more than 200,000 square kilometers, which is equivalent to the British mainland in later generations, and much smaller than the German Confederation. Moreover, the land of Zhou is surrounded by Bohai Bay, so the waterway transportation is very convenient, the land is also quite fertile, the resources are also very rich, and the population is not much, not less. Such a country, of course, is more convenient to manage.

There is no comparison with the Great Song Dynasty in the south, and the Roman Republic, which had a territory of nearly 2 million square kilometers at its peak.

Such a size, such a population, and such resources are almost the scale of a first-mover country in the early stage of capitalism.

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