There are so many uncertainties on this blue planet that no one can predict their future, and no one wants to be confined to a small frame.

The most difficult thing for a person to break through is not the shackles of the times, but their own views of the world, after being bound by traditional thinking, it is difficult for people to struggle, or accept fate, or make changes, but the price to pay is unpredictable.

In the world in front of Mei Xiaohan, from his point of view, there is a little weirdness. Including the minds of many people, the spark of the agrarian era at this time is far from being ignited. When you hold power in your hands, although sometimes this power is not very large, you can get a certain kind of physical pleasure.

It is not as easy as imagined for a city to govern the right to govern and grasp the real exercise of power. Everything that is suspended on the surface is hypocritical, and only a real understanding that can make people physically and psychologically admit and surrender is the best effect.

Only by treating these subjects as one's own people must first convince oneself, so that one can convince others that each day is a new beginning, and that each day is destined to be different from the previous day.

Life is always not as people want, and if you want to live your life the way you want, you have to face change.

Change.... Sometimes it brings pain, which is an indescribable pain that cannot be described in words. Just as he was obsessed with his former friends, he needed to change.

The pains of change cannot be described in words.

For a few days, Mei Xiaohan was always restless, and what was even more amazing was that he saw a snow-white fox. This fox was no ordinary fox, and after seeing this snow-white fox, he couldn't help but think of those ghosts and supernatural things in his mind.

For things similar to Xuanling, Mei Xiaohan has never been cold, and there are some things that she believes in, and she doesn't believe in them.

As the folklore became more and more outrageous, the sudden appearance of the snow fox was dropped like a bomb into the vast crowd, and no one knew when it would explode. But just a few things that catch the wind and shadows have already aroused people's interest.

Regarding the rumors in the market, Mei Xiaohan naturally does not have much interest, but he is more interested in those who are closest to his life and the things closest to him.

For example, where did Zhao Kuangyin fight, and recovered a few cities, looking at the more and more plump up the Great Song Dynasty, Mei Xiaohan knew that this dynasty would become more and more prosperous, and trying to survive in the cracks made him very depressed at this moment.

At this time, the Great Song Dynasty had just been founded for only a few years, and the country was threatened everywhere, and from the perspective of the entire Chinese history, the Song Dynasty was not a unified dynasty.

There are also regimes around the Great Song Dynasty: Hou Shu ~ Southern Han ~ Jingnan ~ Wu Yue ~ Northern Han.

Compared with the chaotic situation in the north, the south at this time appeared to be a little more stable. The Song court adopted a strategy of first the south and then the north, exterminating these regimes one by one.

Mei Xiaohan's six cities are connected together, covering an area of more than 80,000 square kilometers, which is about the size of a small country today. When the area of land under its control expanded to 80,000 square kilometers, it was no longer suitable to be called a city.

In an agrarian society, population and land are very important. Land is very important, it is the life of the people, and it is also the lifeblood of a country.

The land system, due to the destruction of the uniform land system, the rent adjustment method in the early days of the Tang Dynasty has long been inapplicable, and the two tax laws began to be implemented in the first year of the establishment of Tang Dezong. The main contents are:

(1) Abolish the rent adjustment and the collection of various miscellaneous taxes, and retain the household tax and local tax.

(2) The government first budgets the expenditure to determine the total amount of tax paid. In fact, the central government of the Tang Dynasty apportioned the states with the amount of money and valleys from various taxes in 779 (the fourteenth year of the Great Calendar) as the total amount of household tax and local tax; The states will pay the most money in the calendar year as the total amount of the two taxes. Therefore, there is no unified quota for household tax and local tax in the country.

(3) The household tax is levied according to the level of the household, and the high household pays more, and the low household pays less. The division of households is based on the number of assets. When the household tax is collected, most of the money has to be converted into silk silk, and the levy money is only a small part.

(4) The land tax is levied on grain per mu. The amount of land paid for taxation shall be based on the number of cultivated fields in the 14th year of the Great Calendar.

(5) Both household tax and land tax are levied in summer and autumn, with the summer tax limited to June and the autumn tax limited to November. Because of the summer and autumn levies, the new tax system is called the two tax laws.

(6) A tax of one-thirtieth (later changed to one-tenth) was levied on merchants who did not settle down, so that the burden was equal to that of those who settled.

The two tax laws are an important reform of the tax system in ancient times:

1. The two taxation laws unify the miscellaneous taxes with various names since the middle of the Tang Dynasty into household tax and local tax, and stipulate that "those who are extraordinary, shall be treated as a pervert of the law", which not only simplifies the name of taxation, but also makes the taxation relatively stable, and ensures the state's fiscal revenue for a certain period of time; At the same time, the possibility of officials cheating and apportionment has been eliminated from the system, so that the burden on the people has been lightened.

Second, the two tax laws stipulate that aristocrats, bureaucrats, customers, and businessmen must pay taxes, which expands the source of taxation (which is also one of the purposes of the two tax laws), and in addition, the payment of taxes by customers reflects the relative reduction of their status from illegal to legal and their personal dependence.

3. The legislative principle of changing the original taxation according to the tax according to the Ding to the tax according to the rich and the poor is more fair, and it is obviously more reasonable than the regulation of rents and the regulation of taxation according to the Ding. To a certain extent, these practices changed the unreasonable situation of uneven burden of taxation concentrated on poor peasants, and played a positive role in improving the social conditions and the production and life of the vast number of poor peasants at that time. At the same time, this reform reflected the basic trend of the development of the service system in ancient China, that is, the change of the tax collection standard from the per capita to the land-based, and laid the foundation for the tax system from the late Tang Dynasty to the middle of the Ming Dynasty.

After Zhao Kuangyin founded the Song Dynasty, its land system was mainly private ownership of land, and land state-ownership accounted for only a small part.

The private land of the Song Dynasty included the private ownership of large land by the emerging Shu landlords and the private ownership of small land by self-cultivated farmers; State-owned land includes camp land, tun field, official village, vocational field, school field, official horse pasture land and so on.

First, the private ownership of land has developed greatly

The Song Dynasty implemented the land policy of "no land system" and "no suppression of annexation". The state will no longer implement measures to strengthen the state land ownership system, no longer use the power of political power to redistribute land, and no longer adjust land tenure relations; The state no longer interferes in the development of private ownership of land, and has a laissez-faire attitude towards the free sale and annexation of land.

The development of private ownership of land is manifested in the following ways: First, land sales are prevalent. During the reign of Emperor Gaozong of the Song Dynasty, Sichuan set up a restriction order to pawn the tax of those who sold the land and house to pay the tax and seal the deed, and the deed tax was levied at one time to 4 million guan, while the land price in Sichuan was only 4 guan per mu, and the price of the government selling land was 8 to 10 guan. If the tax rate is calculated at 10%, and the land price is higher, then the land in Sichuan has 4 million mu, which shows the prevalence of land sales. The second is the great development of land annexation. In the early Northern Song Dynasty, the phenomenon of landlords encroaching on land was quite serious, and by the middle of the Northern Song Dynasty, it had reached the point where "powerful officials with rich surnames, unlimited land occupation, merger and counterfeiting, and habits have become customary". Third, the number of private fields greatly exceeds that of official fields. For example, in the seventh year of Shenzong Xining (1074 AD), the whole country cultivated more than 4.45 million hectares of land, and at that time there were more than 447,000 hectares of various official fields, accounting for only one-tenth.

2. The privatization of official land

As the form of regulation and control of social and economic relations became mainly based on economic means, and because the realization of national interests, i.e., taxation, was based on property, the official land in the Song Dynasty also gradually developed in the direction of private land. This development is manifested in two main ways. First, the state has turned official land into private land through various means, or through various types of land sales into private land, or through rewarding bureaucratic real estate. First, the state adopts the same rent exploitation method as the landlord to manage the official land, for example, Song Gaozong once said: "The imperial court expands the land, for example, if the private family buys the land, if it does not get anything, it will cost money in vain, what benefit will it get?" Another example is the words of Chen Ding, the minister of Taizong: "Those who have not cultivated the fields have recruited the people to reclaim them, and the number of them is like the example of the host and guest of the people." "The concept, the method of exploitation, and the amount of money here are no different from those of the private landlords.

3. Frequent transfer of land ownership

Due to the prevalence of land sales, "households traded land, bid deeds, and disputes, and there were no more than one day", which brought about frequent transfers of land ownership and frequent changes in the economic status of specific members of the landlord class, which became a prominent phenomenon in Song Dynasty society. "A thousand years of land for 800 masters", "the rich and the poor have no fixed situation, the land and the house has no fixed owner", "people's land and property, only five or six years, the difference is different, the rich are poor, the poor are rich", and so on, these remarks highlight this characteristic of the land relationship in the Song Dynasty.

In view of the frequent transfer of land ownership, the Song Dynasty implemented standardized management procedures for land sales, that is, both parties to the purchase and sale of land had to go through registration and filing procedures with government agencies as proof of the transfer of land property rights. This kind of standardized management of land sales and sales is the state's recognition and protection of the legality of land sales.

Fourth, the increasing concentration of land ownership and the increasing decentralization of land management

The land annexation under the free sale of land has made the land ownership show a strong trend of concentration, but due to the frequent transfer of land ownership, the land obtained by the annexation has become smaller and more scattered, such as the time of Emperor Lizong of the Song Dynasty, the official Zhang Hong had 156 acres of land in Pingjiang Mansion, which was scattered into 38 sections, with a total of 25 tenants; In the three years of Chunyou, Wuxi County, Changzhou purchased nearly 100 sections of "Yangshitian", with more than 50 customers, but each section of land is more than seven or eight acres, and the less is only one corner and two corners dozens of steps.

Although the Song dynasty developed agriculture faster than all previous dynasties, the shortcomings of its land system were indeed a fatal factor. During the Song Dynasty, the Juntian system had been destroyed.

In the early years of the Northern Song Dynasty, the rulers of the Song Dynasty adopted an attitude of "not suppressing annexation" towards land annexation, resulting in one-third of the yeoman farmers becoming tenants and powerful landlords concealing land, resulting in the rich having land without taxes and the poor being burdened. It is not difficult to understand why Wang Shi changed the law.

Acquiescing to the fact that land can be bought and sold, although it may not seem like a big problem, there is simply not enough money for ordinary people to reclaim the abandoned land, because the price to be paid is too great.

However, the question of what kind of land system is suitable for this era and what kind of land system can be implemented is a matter of life and death.