It's still an inquiry, but the situation has changed dramatically. At the beginning, Wang Shiqi asked questions, but in fact, he was taking the place of his father, exercising the accountability power of his boss, expressing the dissatisfaction of his superiors by asking questions, hoping that Fan Jin would change his course. At this point, the question becomes a real inquiry. Regardless of whether Fan Jin's plan can convince Wang Shizhen, he has successfully persuaded Wang Shiqi at the moment, making this child of the family full of interest in Fan Jin's plan.

Wang Shiqi, who was born in a family of eunuchs, did not lack opportunities to learn, and his starting point was far higher than Fan Jin, so the conditions for learning were naturally better. has lived in this circle since he was a child, and he is no stranger to things such as officialdom and power schemes. But Fan Jin's thoughts and ideas are very different from the current officials of the Ming Dynasty. It is not blindly imaginative, out of touch with the times, nor is it simply retro without personal opinions. It was the son of a family who was born in the court of Shi Eun that could hear the extraordinaryness of Fan Jin's method.

With Wang Shiqi's background and knowledge, he is destined to come out to be an official, he is not a few years older than Fan Jin, although he is a bit older, but after all, he thinks differently from the older generation. His father's method of being an official, he is actually not used to it, and if he goes to the locality, he still wants to be able to give orders and take charge alone.

Since he had been exposed to the work of the minister, he naturally knew how difficult it was to do this kind of thing. How to defeat the officials and officials, and how to cooperate with the gentry, this is a complicated task. At present, Fan Jin's ready-made successful case has great reference significance for Wang Shiqi. When Fan Jin put forward these propositions, he saw that Fan Jin was not satisfied with just accepting a group of servants for his own use, and that there were even greater plans in the future, so he naturally became interested in listening to them. The questions he is asking now can be seen as asking instead of Wang Shizhen, or they can be seen as asking themselves.

"Being the head of the pro-people official is in Qiangu, especially now that the imperial court implements the examination law, it is stricter in managing the affairs of money and grain. If you can't pay taxes, you will be punished, and it is right for my generation of scholars to be ashamed of their words, but when they reach this position, they can no longer be unprofitable. In fact, we must distinguish the priorities clearly, we are ashamed of our own words, it is our own cultivation, and we are doing things for the country, and this word is not a shame, we should talk about it, and there can be nothing that cannot be let go. However, blindly urging the department too much may provoke a popular uprising, which is also an extremely troublesome matter. Generally, the reason for this situation is that the magistrates are stupid and use non-human people, which leads to the extortion of the officials and officials, and makes the people desperate. If you govern your own official management circle into such an official, it is light to be dismissed. To avoid this, in addition to managing the officials below, it is more important to find out the subject of taxation. This should be adapted to local conditions according to different local conditions. ”

Fan Jin paused, and when he saw that Wang Shiqi listened to his thoughts, his heart was greatly settled. What he wants to convince is not the boy in front of him, but Wang Shizhen behind him. In the system of the Ming Dynasty, the prefecture and county did not meet, and the prefect and the prefect could not speak face-to-face. All official correspondence is transmitted in the form of letters. If you want Wang Shizhen, a lover of immortal cultivation and a potential gossip actor, to support you, you can only pass the word through the young man in front of you.

"Take our Jiangning as an example. Shangyuan County does not produce much land, and expecting farmers to pay taxes is really forcing people to death. The main object of taxation is the merchants. And the current situation of the Ming commercial tax, Uncle Jian should be very clear. ”

Wang Shiqi is a person in the officialdom, of course, he will not say such a stupid thing that Daming has no commercial tax, and Yu Daming's commercial tax composition is also the clearest. At present, Daming's commercial taxes are not only a lot, but the projects are huge. Taking Jiangning as an example, before the goods enter Jiangning, they must first pay taxes at the banknote customs, and the tax is calculated according to the size of the ship. After unloading, there is a special person sent by the government to evaluate the merchant's goods. After the appraisal is completed, the merchant is taxed at 10% of the appraised value.

This includes the collapse of the house donation, that is, the warehouse use fee, the business tax, and the tooth donation, that is, the cost of the dental store. After it is put into operation, it is necessary to pay two taxes on a monthly basis, one is a fixed business tax for the door stall, and the income tax on the monthly operating flow. Since there is no concept of invoice in Daming at present, it is basically impossible to collect taxes according to the flow of water, which is a matter of luck, mainly the stall.

Since the Jiajing years, Jiangning has implemented the integration of the two taxes, merging the stalls with the commercial tax, and the original monthly payment of the stalls by each shop is not the same, but now it has been changed to three levels, according to the different levels of specific taxes, paid on a monthly basis. However, most of this part of the income is the sphere of influence of the household department, and the pocket that falls into Shangyuan County is very limited. The interests that really belong to Shangyuan are the shops that are hated by people in the Ming Dynasty.

To put it bluntly, this kind of shop shop system is similar to the procurement service that Hu butchers caught up with at the beginning, and the government will designate a certain industry operator as the government's designated supplier, and the required goods will be responsible for the purchase. From office supplies to fresh fruits and vegetables. This kind of work was regarded by the Ming government as a merchant serving the government, rather than as a commercial activity. It is not uncommon for businessmen who are designated as shop heads to go bankrupt, flee or even commit suicide.

What Fan Jin wants to move now is this part of the cake. First of all, the service level is divided according to the amount of tax collected, so that businessmen can pay taxes to Shangyuan County, and secondly, the shop household pawn system is completely abolished, and the shop tenant pawn is donated. All shops pay a monthly fee, which is regarded as serving the government, and the same idea as the idea of subsidizing silver for service, as long as the money is paid, nothing else. As for those who are unwilling to pay or cannot afford to pay, they will supply the same goods instead, and the government will pay for the purchase. In this way, no one will suffer a loss, and it will not affect normal commercial trade.

In Fan Jin's view, the biggest problem at the moment is not that Daming can't collect taxes, but that there is a serious deviation in the understanding of taxes. I only want to collect taxes and don't want to serve, I don't think about what to do for taxpayers, I just behead people like fat sheep. This model of treating the country as a copycat is a matter of time before the ship capsizes. It is because the service concept he proposed in the Yang family is not accidental, but has been considered for a long time.

"The power of the yamen is limited, and it is impossible to treat everyone equally, so there must be priorities. Among them, the primary service is naturally the businessmen who are helpful to the imperial court and beneficial to the yamen. Then it is very fair to be based on taxes. This is a matter of mutual supervision, the yamen does not do well, the businessmen are not satisfied with the service, and the tax is less. On the other hand, if the merchant enjoyed the service and refused to pay the tax properly, the yamen could also reduce the service and support other merchants instead. Everyone who is an official has a way to be a businessman, isn't it? In the past, people only wanted to collect money, and of course businessmen had to find a way to run, but now they understand that they pay for services, and that they must be much more enthusiastic about paying taxes than before, and this is the best of both worlds. ”

Fan Jin paused and said: "After paying the tax, you can enjoy the service, just like when we go to the restaurant, we can eat good things after spending money." The more tips are given, and the second child is extra enthusiastic, which is comfortable for each other. If you have to hold the shelf, it won't do anyone any good. As for whether or not to be controlled by the merchants, this is purely their own business, not the merchants but themselves, and the merchants are obviously more afraid than us, aren't they? Allowing businessmen to participate in the affairs of the yamen is to increase the sense of honor and self-identity of the businessmen, so that they feel that they are also part of the imperial court, and the affairs of the yamen are related to their own interests, and the relationship between the two can become intimate, which is a good thing to kill two birds with one stone. ”

"Then cooperate with businessmen, and you will not be afraid of discussing things when you think about it......"

"I've thought about this for a long time, and in two days, my younger brother will post a notice at the door of the yamen to record the daily income and expenses of the county yamen. Every office expense and daily expenses will be posted on it for the people to see clearly. Everything must be said to people, such a clear account is placed there, who can say anything about me? As for the content of cooperation with merchants, it has nothing to do with the main item. As Uncle Jian said, the yamen lends money with land as collateral, what if some people don't have land? You can't starve to death. Or if you don't want to use the land as collateral, but have antiques or treasures to mortgage, then the merchant will come forward to value and complete the loan. The yamen only served as a middleman in it, guaranteeing that the interest on the merchants' loans would not be higher than two cents, and that the profits would not be high, and that those who defaulted on the debts could not fail to repay their debts. This is a two-pence thing, everyone is happy, whoever has an opinion will let go and check, Fan is welcome. ”

Fan Jin's method of making accounts public, in fact, was also done in the original time and space, that is, a few decades later, Shen Bang of Wanping Zhixian took the lead in announcing the daily expenses of the yamen outside the yamen, which was later included in the book "Miscellaneous Records of the Wan Administration", which became an important material for historical research in the Wanli period of the Ming Dynasty. Fan Jin came up with this decades in advance, and his idea is not very surprising, but the significance is not trivial.

After all, there are a lot of official entertainment expenses in the yamen, which is not very suitable for seeing the light. If he does this, it is tantamount to making himself unable to earn a penny on official affairs, and even some entertainment has to be carried out by himself. Everyone is an official to make a fortune, and this kind of method like Fan Jin is not the kind of Haibi Frame that allows everyone to endure hardships with him, but also puts on an attitude of not wanting to be full, which makes Wang Shiqi quite appreciative. Originally, he was still a little skeptical about running the canteen, but at this time it had all turned into admiration, and he couldn't help nodding and saying:

"Thinking back to the high wind and bright festival, the little brother admires. If, as you said, the yamen cooperates with businessmen to lend money, it is not that they cannot do it, but the businessman must be careful in his choice and cannot trust anyone else. ”

Of course...... Fan Jin secretly said in his heart: I care more about the choice of businessmen than any of you, after all, it is related to my money bag, how can I let someone who is not at ease come in. These people have brains, but their knowledge is poor after all, and they think that if they make their expenses public, there is no room for manipulation. In addition to supervising each other and ensuring that the clerks in the yamen do not become dominant, the other biggest advantage of letting a businessman come in and cooperate is that his income is guaranteed.

Through the hands of merchants, he put the silver in his pocket, and this hand is equally skillful. In fact, when he was running military affairs in Luoshan, he played such a role, managing private wealth for Ling Yunyi. The reason why the Yang family has to be obedient this time is also so that there will be no problems in the future.

This selfish outsider can't see it, and the means are more hidden, where can a young master like Wang Shiqi think clearly, so in his heart, he has already regarded Fan Jin as Hai Rui's second. Regarding Fan Jin's recognition of his character, there is nothing to say about lending and Fan Jin's proposal to formulate different service standards for the yamen according to the different levels of taxation. I secretly decided to wait until I returned home to explain to my father in detail, and my family might consider supporting Fan Jin's ideas, which may be a valuable experience for Jiang Ning and even Ying Tian.

After the big things are talked, the next thing is small talk. Wang Shiqi took the initiative to ask, what difficulties the yamen still has next, and whether there is anything that the government can help, as long as he does his best. He also told Fan Jin that if he asked the government to do anything in the future, he could come directly to him. Although the prefecture and county can't meet, it's no problem to meet the magistrate by yourself. Or let his servants go to their own scholars, and whoever dares to ask for a door bag or kickback, he can intervene.

Fan Jin said with a smile: "That's all I can do is make a point, if I cut this item, I'm afraid that the cook in my uncle's house will scold me behind my back." Fortunately, it's not that I can't afford a little money, and I don't easily alarm my brother. As for the difficulties, there are real ones, and someone must sue me next, and I hope that Brother Ren will say a lot of kind words for me in front of Dajingzhao, so that his old man must support me. Even whether the talents are in a broken boot formation, or the gentry go to the Shangxian Yamen to sue the Yamen, I am afraid that they are all indispensable things, I just hope that the government can support their waists at that time, and don't stop because someone makes trouble. ”

"Why is it so serious that it has to make such a fuss?"

"Rewrite the books!" Fan Jin didn't need to hide it from him, the Yamen didn't do things like two armies fighting, and it was pointless to hide his head and tail, not to mention that he couldn't hide it at all. He said frankly: "In addition to the miscellaneous taxes and the conversion of silver, another major event is to change the past method of assigning service, and change the distribution of service according to households to the distribution of labor according to fields. This is an opportunity to rewrite the scale album and revise the old fish scale album. The clerks in the yamen relied on the household books handed down from father to son and ancestral grandchildren in their hands, and they could coerce the officials to fight against the court. This time it was reorganized, and their magic weapon was useless. This time, the entire Shangyuan will be moved, and none of the seven districts and eighteen townships will be able to run for one hundred and fifty miles. I don't know how many people's money bags will be moved, and they will make trouble, which is also expected. ”

Wang Shiqi frowned and said, "This is indeed a trouble. Everyone knows that these fish scale albums are not easy to use, but it is too much work to recreate, let alone manpower problems. The use of Xu officials is equivalent to no exchange, and the use of other people, and no one is available. Can't we, the scholars, go to the fields in person, right? ”

"Yes, that's the official system, and you can't lose it. The younger brother was not ready to go down to the field to stain the official boots himself. But the eighteen townships always have to take a walk and take a look, when they should go to the town, they must sit in the town, when they should be scolded, and even bricks. In short, the rules of this faction have to be changed. People say that the people are deserted, but they don't mention that every time they come down, they will break up their wives and families at every turn, and it is strange if they don't escape. With the Lijia counter silver, according to the amount of taxes they pay, combined with the acres of land, the album is compiled, and the rich and landed are put in front, as the main person to undertake the service, but as long as they pay, they do not need to pay for it. At the end of the album, there are people who have no money and no land, and although they are not sent to serve, they are not allowed to leave their residences, and when the time comes, they wait for the money to serve the rich people, so that it is the best result of having money to contribute power. ”

Wang Shiqi said: "Can the newly compiled account book have a name?" ”

"The younger brother came up with a name, called the Tiger Head and Rat Tail Book, which is used to replace the fish scale book. The service law is called the silver head and tail service, which is fair and reasonable, and each takes what he needs. ”

Wang Shiqi nodded, "Since Brother Fan already has a comprehensive plan, the younger brother won't say much." My father was originally worried that Brother Fan would be familiar with the article and neglect his duties, but now it seems that we are too worried. Shangyuan has such a county order to retreat, and I think that next year, I will definitely be able to change my appearance! When the time comes, the younger brother will bring the good wine at home to celebrate Brother Fan's success! ”