Chapter 275 Tax Reform
Seeing that Xu Ping was cautious about the affairs of the army, Zhao Zhen didn't talk about it anymore, and said to him: "Because of the loan collection of the Beijing Bank, there have been many incidents in the capital recently. Someone told me www.biquge.info that since the bank has caused so many troubles, it is better to stop. What do you think? ”
Speaking of this, Xu Ping relaxed and said with a smile: "Your Majesty, didn't you pour the bathwater and throw the child away?" In the world, there must be advantages and disadvantages, and what we have to do is only to carry forward the positive side and prevent the disadvantages. The bank has been set up for half a year, and the imperial court has received less benefits? This year's finances are abundant, and there is no longer a shortage of money to use it, whether it is the internal treasury or the external treasury. The upper and lower officials, although they have not increased their salaries, they no longer need to be disbursed, who does not praise His Majesty Shengming! At the end of the year, the minister is still calculating, and he is going to reduce some taxes next year, which will also be of great benefit to the people! ”
Tax reduction is the most conspicuous virtue policy, Zhao Zhen couldn't help but light up when he heard it: "Can the two taxes be reduced?" ”
Xu Ping nodded: "Yes!" The minister's initial idea now is to use three to five years to exempt all the silk taxes in the two taxes. In the next year, the nation's silk tax will be reduced by one-third, and all of them will be reduced in three years. ”
"There are a lot more cotton cloths on Jingxi Road this year than last year, and it doesn't make much sense for the imperial court to collect silk. Silk was used in the palace, and it was bought that is, and the clothes of the officials were changed to money. ”
Xu Ping said: "No, it can't be reduced all yet. Although the money and food do not need these silks, the three shops do. In addition, several city shipping divisions, silk are also used for overseas trade, as well as horses from the northern city, which are indispensable. Now the Sansi shop is still imperfect, and when it is perfected, it can be bought by the shop and at that time, and there is no need to accept it at that time. ”
The proportion of the two taxes in the income of the inner treasury has become smaller, but the income of the city has become important, Xu Ping mentioned that the city department should use silk, Zhao Zhen immediately dispelled the idea of immediate reduction. Xu Ping told him that the bank made money, and so many things had happened recently, Zhao Zhen's heart couldn't help but drum, and his interest in other channels to increase his internal income was obviously strong.
Xu Ping said again: "There are still a few things to do in the two taxes. The first is to clear the tax rate of the two taxes in the country, and no longer be like before, the weight of the state and county is uneven, and the people have a lot of complaints. The general principle is that the low is not the high, and those places that are particularly high should be equalized with the normal places, so as to show the holiness of His Majesty. With the income from the farms, this is not difficult to do. In places where taxes are reduced, at the same time, only Fangtian's fields will be exempted, and those who do not want Fangtian will be paid as before. ”
Zhao Zhen said: "The folk fields are strangely shaped, and this kind of thing is not something that ordinary people can do, and it is necessary to choose competent people." ”
Xu Ping said with a smile: "The officials of the three divisions have been learning arithmetic with Si Tian for so long, and it is not difficult for Fang Tian. What I'm afraid of is that there are a lot of hidden fields among the people, and these landowners will resist. That's why only those who have a way to pass the field will be taxed, and those who have not been allowed to do so will continue as before. At the same time, when buying and selling land, the private sector requires a formal contract, and the same is true for the field. ”
Fangtian, that is, the census of cultivated land across the country, the most difficult thing is, of course, the resistance of the landlords who hide their fields. Since the founding of the Song Dynasty, there has been no national square field, and no one knows how much arable land there is in the country. After finding out, it is inevitable that more taxes will be collected, and the landlords, of course, are unwilling and will find all means to oppose it. In addition, there are technical reasons, the shape of the cultivated land is not square, to calculate the area must have geometric knowledge, if in the past, it was not easy to find enough technicians, now it is not difficult.
The Song Dynasty destroyed the five dynasties of many small countries to unify the world, and the tax systems of various countries were partially preserved. This creates the problem that different states, and even different counties, have different tax rates. The small countries with heavy taxes before reunification, after the reunification, the taxes of those states and counties are still heavy, and in the war of reunification, punitive taxes were imposed on some areas with fierce resistance, this gap will be very large. In extreme cases, the difference in tax rates between two adjacent counties can be nearly ten times different. Generally speaking, the taxes in the north are relatively light, the taxes in the south are heavier, and the heaviest should be the scope of the previous rule of the Southern Tang Dynasty.
More than 60 years after the founding of the country, this chaotic situation should be changed, and the tax rate needs to be unified. Originally, the reason for the difference in tax rates between the south and the north was that the north was caused by the territory before reunification, but after reunification, the military pressure was mainly borne by the northern region, and ninety percent of the forbidden army was located north of the Yangtze River, and the grain and grass of the forbidden army stationed in the prefectures and counties were borne by the local government. In this way, the tax rate in the north should indeed be lower than that in the south, which is a kind of compensation. However, it is not right that the tax rates of neighboring states and counties are also different, especially the tax rates in the Xuanzhou area are abnormally high, which makes the people there feel like second-class people.
Xu Ping's meaning is to follow the road level of the flat tax rate. At present, the three divisions have abundant finances, and the principle is to reduce taxes in areas with high tax rates. At the same time as the tax reduction is carried out with the square field, the field tax will be reduced, and the field that is not party is still levied according to the old tax rate. Because some places conceal too much, even if the tax cut may not be cost-effective, they will still boycott Fang Tian, and it is up to them. This work continues to be promoted, and it can always be changed in ten or eight years.
Zhao Zhen listened to Xu Ping's plan and agreed. As long as the three divisions themselves calculate that there will be no shortage of money and food, of course Zhao Zhen, who shows the peaceful atmosphere, does not object, and being an emperor is sometimes for such a reputation.
Xu Ping said again: "The burden of the people, in addition to taxes, is servitude. If the imperial court does not levy or levy labor on the locality, and does not pay taxes or taxes, this place will not be the land of the imperial court. In the past, conscription was decided by the local prefectures and counties, and from next year onwards, all roads would be unified, and each Ding would serve as many workers a year. If it is less, in two cases, the government does not work and apportion it, and naturally this service will be exempted, because the people cannot complain. There is an apportionment for labor, and the amount is sufficient, but the people do not do enough work, so they have to pay. In the same way, if you do more work than the prescribed work, you will be paid the same amount. ”
"For decades, there have been ministers who have proposed to change the service to recruitment, and some officials hired people, and the people just paid the recruitment money. In doing so, you are combining conscription and conscription, which is also a way. However, this matter is important, and it is better for the courtiers to deliberate. ”
Xu Ping said: "As for the conscription, it is indeed as Your Majesty said. However, for errand service, it is still distinguished, and some errand service items are not properly marked out, and it is better to recruit them instead. For example, the pre-government service in the government was all abolished, and the government recruited people. And like the elder scholars in the countryside, they are still merged into the conscription. More on that later. ”
The conscription law is the content of Wang Anshi's change in history, and of course he did not come up with it out of thin air. In fact, it is similar to the Qingmiao Law, which has long been proposed and implemented, and Wang Anshi has summarized and improved it and implemented it throughout the country.
The biggest problem with Wang Anshi's reform is that everything goes to extremes, and many good policies have also caused countless troubles. Of course, there is no problem with the recruitment of errand soldiers, but the problem lies in the forcible apportionment of the recruitment money, which eventually becomes a trick to collect money. Xu Ping did not need to collect money from these aspects, he used the money earned by the banks and industry and commerce of the three divisions to subsidize the implementation of these policies.
Money earned is spent, especially government money, saving it is equivalent to not earning. The increase in the finances of the three divisions will naturally be in line with the implementation of the new policy. Some areas that are obviously prone to social contradictions should be corrected.
Zhao Zhen is an emperor with professional ethics, as long as he has enough money in his hand, in fact, even if he is frugal, it is acceptable, and he supports this kind of thing that is beneficial to the people. Xu Ping wanted to use this time to straighten out domestic policies and try to remove mines that would cause conflict before the war broke out in the northwest.