All in all, in short, Zhang Juzheng's "one whip law" during the Wanli period of the Ming Dynasty can be collectively called three benefits: one profit simplifies the tax system, two benefits increase income, and three benefits facilitate the collection of taxes.

As far as Huang Jie knew in his dream, this "one whip law" inherited the "two tax laws" of the Tang Dynasty and the "law of apportioning the ding into the mu" of the Qing Dynasty, which is a social change with far-reaching historical influence and historical significance in Chinese history.

Therefore, Huang Jie also found his way to work with Wang Hao to quietly bring this "whip law" into the "New Qingmiao Law", taking advantage of the opportunity of the Great Song Dynasty's expedition to the north of Jin and the migration of a large number of people in Liaodong, Shandong and Shaanxi will be operated as special zones for tax law reform.

First of all, in terms of the tax system, Huang Jie's version of the "One Whip Law" still inherits the two tax laws, and still sets up two taxes to be levied in summer and autumn, but the division of "tax households" is a new progressive system, that is, a three-level tax system for junior high school and high school.

Among them, if a household is allocated 50 mu of land, regardless of whether the land is paddy field, dry field, barren field or mulberry field, only the tax is calculated on the production of 20 mu of grain field, and the annual tax of five buckets of grain or equivalent silver per mu in summer is a positive tax, and the annual tax of three buckets of grain or equivalent silver per mu in autumn is a service levy, which is a "primary tax household".

Starting from 50 mu of land for a household and ending at 100 mu, the tax is calculated on 50 mu of grain land, and the annual tax of four buckets of grain or equivalent silver dollars per mu in summer is a positive tax, and the annual tax of two buckets of grain or equivalent silver money per mu in autumn is a service levy, which is a "medium tax household".

Starting from 100 mu of land for a household, and converting it into grain land at 60 percent, paying three buckets of grain or equivalent silver dollars per mu per year in summer is a positive tax, and collecting one bucket of grain or equivalent silver money per mu per year in autumn is a "high-tax household".

Second, after the restructuring, the public land office will no longer pursue the contracts related to "field skin" and "field bones", but will only be responsible for clarifying and measuring the actual tax payment of the land, and at the same time, with the credit of the government as the endorsement, it will lease the land to the owner of the farmland for subcontracting the official lease.

The so-called "field skin" and "field bones", that is, the ownership and use rights of the land, many times the landowner, that is, the landlord, because he owns too much land, naturally has to find people to work and cultivate the land in order not to make the land barren.

Among them, there are three kinds of labor force, the first is domestic servants, private slaves, and slaves, and all the output of their cultivated land belongs to the master's family; The second is tenants and villagers, this part of the labor force belongs to the employment relationship with the landlord, and the production is organized according to the arrangement of the landlord, and the land output is distributed according to a certain proportion; There is also a third type of yeoman farmers, who will pay money to buy "field skin" from the landlord, that is, the right to use the land for a certain number of years, and then organize production and cultivation on their own, and the output of the land is all owned by individuals, without having to distribute it with the landlord or be responsible for servitude.

Of course, there is a fourth situation, that is, some yeoman farmers who completely own the ownership of the land, in order to avoid taxes and evade, take the initiative to sell the ownership of the land, that is, the bones of the land to the situation households (bureaucrats, gentry, officials, and landlords are called situation households or official households) and temple households (monks, Taoist priests and other households who occupy the land are called temple households), and use the name of the rich tenants to escape from forced labor, which is called "false name and tenants".

So, here's the problem!

According to the practice and normal logic of previous dynasties, shouldn't the less land you have, the less taxes you pay? Why is Huang Jie's new law that the less land there is, the higher the tax amount?

In fact, as I just said, due to the heavy and uneven servitude in the Northern Song Dynasty, in order to reduce taxes, ordinary landlords and households scattered their land and people into many households, which were called "false name households"; Some people falsely dedicate the land to monks and temples and Taoist temples, which is called "false name consignment"; Or it is dedicated to the situation or the official household, and uses the name of the rich tenant to escape from servitude, which is called "false name blackmail".

Therefore, in such a situation, what kind of tax system should be pursued in which the less land is collected, the lower the amount of tax will be collected, isn't this obviously a brain water?

Then, simply let these people seek benevolence and wealth to obtain wealth, and do the opposite, by encouraging land annexation, try to increase the concentration rate and utilization rate of land, and let landlords who know better how to organize production and be good at management increase and increase the output of land.

Think about it, once Huang Jie's new law is implemented, everyone finds that the difference of this new law is that the larger the scale of the land, the lower the taxes collected, and it is natural to use their brains to re-concentrate the scattered land, people, and households.

And as far as reality is concerned, but all landlords are not stupid, this stupid and stupid guy naturally cannot become a landlord, even if a landlord is really not smart, but he is not rich, you can hire a housekeeper, hire a shopkeeper, hire a professional craftsman, a long-term worker to produce, and can afford to raise cattle and horses as animal power.

Therefore, once the land is concentrated in the hands of the landlords and the more efficient organizers of production and the masters of the means of production, it is naturally more profitable for them to organize production than for the people to fight alone.

In addition, since the more concentrated the land, the lower the tax rate will be levied, and naturally no one will dig out any more ways to hide the land and divide the households, so that the actual income of the government will only be more than before.

Of course, while promoting benign land intensification, it cannot be ruled out that there will be vicious land annexation, so does Huang Jie have any plans for this? Absolutely!

Do you still remember Chen Dong, who was dug up by Huang Jie not long ago and reused? Since the biggest strength and advantage of this guy is to do things, of course, he can't just be so dusty and let him stay in the corners and get moldy, arrange for him to come to a "Eight Prefecture Patrol" to inspect Hedong, Hebei, Hexi, Henan four roads and eight prefectures, and do not examine the official (to inspect the performance of officials), specifically inspect agriculture, industry, commerce, academic politics, interpretation, Taoism and other things, is to use him here!

In addition, the public land office also has a function, that is, with the credit of the government as an endorsement, it leases land of poor quality and output to landowners, such as dry land, barren land, lower mulberry field, wasteland, river beach, barren mountain, depression, etc., pays the rent in advance in silver, and then transfers the official lease to immigrants and homesteaders, and is responsible for the implementation of the "New Green Seedling Law", lends funds to farmers and herdsmen, and organizes land reclamation, production, supply, and sale of all means of production, seeds, breeding stock, and cattle, as well as the provision of agriculture-related services, etc.

Naturally, the Gongtian Institute is the main inspection agency of the "Bafu Patrol", and with a fierce person like Chen Dong in charge, are you afraid that someone will do something?

In this way, the bureaucracy of the public land office, which was originally used to harm the people, was revitalized at once.