After talking with Wen Yanbo, people came to visit one after another, Wang Ning'an was blocked by physical discomfort, he was really a little tired, he slept hard, and the next day, he recovered his spirits and ate some meat porridge, and the eunuchs in the palace came, and Zhao Shu invited him over.

Hurriedly came to the palace, the master and apprentice have been separated for more than half a year, Zhao Shu has grown a little taller than before, the emperor who was almost a year old, the little guy is also a little majestic, usually facing his subordinates, and the eunuchs around him, he is not smiling, it is quite scary, but in the face of the master, he immediately became a teenager.

He personally brought a chair and asked Wang Ningan to sit down.

"Master, what should I do, but give me an idea!"

Wang Ningan didn't rush to conclusions, but said with a smile: "Your Majesty, the minister wants to know, what do you think?" ”

"Me?"

Zhao Shu groaned for a while, don't say it, the little emperor really worked hard, he coughed twice, and then he kept talking and began to talk.

First of all, Wang Ning'an insisted on returning the coal and iron mines to the imperial court, and it was obvious that the imperial court suddenly had a large amount of financial resources, which was a good thing.

Moreover, steel and coal are the most important strategic industries, related to the national economy and people's livelihood, and now citizens like to use coal for heating, as for steel, it is necessary to manufacture weapons and wage wars against foreign countries.

Obviously, Wang Ning'an's proposition is on the side of the imperial court and on the side of Zhao Shu.

But the little emperor didn't blindly obey the master.

He thought a lot, "Master, if the coal and iron mines are returned to the imperial court, which yamen will they be assigned to?" Is it for the Ministry of Industry, or for individual households, or to set up a separate ministry for the management of coal and iron? Is it necessary to increase the number of officials, and in addition, the imperial court cannot come up with too much money now, and it may not be able to develop the coal and iron mines immediately. And then there's ...... At present, the financial predicament of the yamen in many places has not been resolved, and if all the minerals are collected, they will have no financial resources, and they will only oppress the people even more...... Master, did you say? ”

Wang Ningan smiled, he was very satisfied, the little emperor did not blindly follow, he could use his brain more and think more about problems.

"Your Majesty, the minister also knows that it is very unrealistic to return all of them to the imperial court, and the strength of the imperial court is not enough. However, according to the current tax rate, the imperial court has suffered too much...... If Your Majesty wants to make great achievements, there is no financial support at all, and the country is poor and the people are rich, and if they are all released to the localities, it will inevitably make the country poor and the people poor, and it will only cheapen those gentry and wealthy businessmen. ”

Zhao Shu nodded hurriedly, "What Master said is extremely true, so what Master thinks should be changed in the imperial court's tax system?" ”

"In the past, the imperial court paid equal attention to agricultural and commercial taxes, especially since the reform of the law, commerce has prospered, contributing about seventy percent of the annual income, but this annual income structure is very unreasonable."

"How?"

"Your Majesty, there are two main aspects of taxation by the imperial court, one is the passing tax, that is, the toll tax, and the other is the residence tax, which is the tax on entering the market transaction...... In other words, the imperial court only taxed the circulation link and spared the production link. ”

Zhao Shu was puzzled: "What does Master mean that whether it is coal or iron ore, they are both production products and should be taxed?" ”

"Well, farmers have to pay land taxes regardless of whether they sell or not, so why can industry and commerce not pay taxes?" Wang Ningan pointed out the crux of the problem.

In fact, this is also the inevitable occurrence of inventions such as the steam engine, the development of industry and commerce, and the transformation of taxation.

In the past, merchants were mentioned, and they simply transported goods from one place to another.

For example, grain, furs, cloth, salt, and medicinal herbs are all the most basic things!

Individual merchants engaged in production are mainly handicrafts.

But now it is different, the industrial chain is extended, and all kinds of products will become more and more abundant, and gradually, the industrial department responsible for production will exceed the commercial department responsible for transportation and sales.

And with the invention of the steam engine, another kind of organization, the enterprise, will also come into being, and at this time, it will not be justified at all to collect only a little tolls and transaction taxes.

As Wang Ning'an's disciple, Zhao Shu quickly understood the key and immediately nodded in agreement.

"Master is indeed clever, proposing to return the mining area to the imperial court, it should be Master's original intention to reform the tax system, right?"

Wang Ningan did not deny it, "Your Majesty, after the appearance of the steam engine, it has indeed brought great changes, and in Youzhou, the steam engine has been used to drive the forging machine and drive the textile machine. ”

Zhao Shu's eyes widened, and he hurriedly asked, "Master, I heard that the cloth woven by the steam engine is like flowing water, and it doesn't need a worker?" ”

"It's not accurate, it's just that there are no traditional weavers, someone still has to be in charge of the steam engine, and you have to watch the loom, but overall, the number of workers has been reduced by eighty, and the efficiency has increased by more than ten times!"

Wang Ningan couldn't hide his excitement, "Your Majesty, the minister remembers that there are two poems in the Du Gong Department, and there is a grandmother who has not gone, and there is no end to the skirt in and out." It can be seen that even in the Tang Dynasty, ordinary people can't afford to wear clothes, but when it comes to my Da Song Dynasty, maybe it can change ......"

This is not Wang Ning'an's bragging, the steam engine brought about a surge in production capacity, and with the steam engine as the beginning, the Great Song Dynasty can enter the industrial age, so that the people are fed and clothed, it is not a difficult thing.

It's just that you can't be blindly happy, the enterprise is a very powerful organization, if you don't set the rules in advance, when the enterprise is huge, and then want to tax, it will be even more difficult, and you can't push it down at all.

All in all, what Wang Ningan has to do is to establish rules, distribute benefits well, and try to fight for the court as much as possible, so that the court can take care of ordinary people when it has more money in its hands.

And there is one more thing that I can't wait for, and that is education!

It's time to cultivate more science and engineering talents, we can't put precious resources on cultivating literati, even if it's a new school of literati, there are too many people in the Great Song Dynasty who can speak and do science, and there are too few who can do things and do scientific research!

……

Just when Wang Ningan was discussing with the emperor, a meeting was also held in the political affairs hall.

Including Wen Yanbo, the four major military affairs of Pingzhang were all present, and several heavyweight ministers, including Di Qing and others, also came.

The big guys looked at each other, and no one was willing to say anything first.

After being silent for a long time, Pang Ji spoke, "Brother Kuanfu, you went to visit King Xiliang, what are the arrangements, please command!" We are not qualified to come to the door, we can only listen to you! ”

Lao Pang is from the background of leading soldiers, and his qualifications are older than Wen Yanbo, and he is the only one who dares to talk to Wen Yanbo like this.

Of course, Lao Wen will not be afraid of Pang Ji.

"Brother Alcohol, what to do about this matter is not up to me alone. King Xiliang is not satisfied with the existing distribution plan, he wants to give more to the court, it depends on whether you are willing to let it or not! ”

"Exploit and compete with the people!" Han Jiang said angrily.

On the side, Sima Guang didn't want to listen, he coughed twice, "Two generations of father and son, eight brothers, all of them have entered the court as officials, if such a family is also a people, I am afraid that except for saints, they are all ordinary people!" ”

"Under the saints, of course, they are all ordinary people, you Sima Junshi is also from a family, and Ling Zun is also a high-ranking official of the imperial court!"

"Yes, it is precisely because my father is a high-ranking official of the imperial court that the Sima family is deeply favored by the emperor and is grateful to Dade, so they can't bear to let the court's wealth outflow and want to fight for the court!"

Sima Guang was ruthless, it was also quite sharp, Han Jiang was so angry that his face turned red, and he had nothing to say, so he could only keep gritting his teeth.

"Ridiculous, the imperial court tax rate has already been decided, how can it be adjusted casually?" Lu Gongzhu actually stood up, he said loudly: "Many businessmen, hard trafficking, earn just a little hard-earned money, if the imperial court raises taxes, they will lose money, could it be that the prince wants to watch the businessmen go bankrupt?" ”

Sima Guang said twice, "Small and medium-sized businessmen, of course, you have to take care of them, I am going to write a book, suggesting that the imperial court abolish the toll tax of ordinary small farmers, and then sell vegetables and grains, fruits, pears and peaches to the capital in the future, and do not need to pay taxes." But...... Coal mines, iron mines, and ordinary people are different! Those who can operate coal and iron are all rich people, and the profits of coal and iron are also high, the scale is huge, and the annual flow of millions of yuan is not tolerated! ”

"You are treated differently, it doesn't make sense!"

"What doesn't make sense, since ancient times salt and iron monopoly, I have to buy wine before, when the new law is implemented, in order to prosper business, only to open up wine, tea and other projects, is to benefit business. Now that coal and iron are important, they are ten million times more prosperous than in the past, how can they be left to their own devices? ”

These ministers are getting more and more noisy, and the government hall is like a vegetable market.

Di Qing looked at Sima Guang, who was fighting with his tongue, and wanted to open his mouth to help him several times, but he didn't know where to start. He became more and more embarrassed, and he was really ashamed to think about it, he was a martial artist, and he shouldn't have been involved in these things in the first place.

Go back, you must dispose of the property as soon as possible, not at all. With his income, he is enough to live and feel at ease.

At the beginning, the princess said at home, she told Di Qing and Di Yong that this dispute in the court was actually a conflict of interests, nothing more than bureaucrats representing the gentry and the big family, hoping to take a little more and the court to take a little less.

Now it seems that it really makes sense!

It's just that the princess doesn't go out of the gate, and the second door doesn't go out, where did she know these news, it's really strange?

……

"Master, look, this is the map that Wang Qing gave me."

Zhao Shu took out an exquisite map, the biggest difference from ordinary maps, this map accurately marked various mineral deposits, almost thirty or forty kinds.

Even Wang Ningan was surprised, he could clearly find several large coal mines and iron mines on it, although the location may not be accurate, but it is already very good.

It looks like this little queen has a lot of heart!

Qing'er, she checked a lot of ancient books, and moved a lot of information from the Royal Academy, so she compiled this picture! She told me that if you don't find out how much coal and iron resources there are in the Great Song Dynasty, you can't make a decision. Zhao Shu's eyes were full of joy, and it was so sweet.

"With so much resource wealth, I will never let it go easily!" Zhao Shu said again: "Master, you don't know yet, in fact, let me keep filial piety for my father, it is also Qing'er's idea, I don't know how to deal with the relationship with the queen mother, she told me that Wang Xianggong doesn't know how to change the law next, he chose to resign and travel all over the world, I also follow Wang Xianggong's example, take a step back and open the sky." ”