Needless to say, this so-called "one whip method" is of course what Huang Jie sees from the strange dream, but it is clearly seen in a continuous strange dream (serial drama) called "Wanli Shoufu Zhang Juzheng".

(Hey, hey!) In 2007, Brother Huang was mixed in Hengdian, and he made a cameo appearance in this play, and he also played a bearded executioner in it! ）

Having said that, this "one whip law" was a system of taxation and forced labor established during the Jiajing period of the Ming Dynasty before Huang Jie, which was promoted to the whole country by Zhang Juzheng in the ninth year of Wanli (1581).

The content of the "One Whip Law" is: to summarize the enslavement of a county, to measure the land, to levy all silver, to decompose the officials, and to deal with the hired labor.

That is to say, the land endowment, forced labor, and other miscellaneous levies of various prefectures and counties were combined into one article, and the silver taels were collected together, and the payment was paid according to the conversion per mu, which greatly simplified the collection procedures and made it difficult for local officials to cheat.

The advantages of this method are as follows: First, the landless peasants can be relieved of their labor burdens, and the peasants who have land can spend more time cultivating the land, which has played a certain role in the development of agricultural production. At the same time, the change of forced labor to the levy of silver taels allowed the peasants to gain greater personal freedom and leave the land more easily, which provided more sources of labor for the urban handicraft industry. Industrialists and merchants who do not have land can not pay for silver, which also has a positive effect on the development of industry and commerce.

Of course, due to the limitations of the feudal system itself, although this law had good intentions, it eventually harmed the people, and accelerated the demise of the Ming Dynasty to a certain extent.

However, as far as Huang Jie saw in his strange dream, this "one whip method" is better and more advanced than the tax law used in the Great Song Dynasty today, no matter what, even if it has a beginning and no end.

The current tax law of the Great Song Dynasty can be said to be the culmination of the feudal tax system, which is even more fierce than the tiger!

During the Northern Song Dynasty, social and economic development was highly achieved, and although domestic and overseas trade developed significantly compared with the previous dynasties, the food supply of hundreds of millions of people in the country still depended entirely on domestic land, agriculture was an important industrial sector, and agricultural taxation still occupied a very important position in the national fiscal revenue of the Northern Song Dynasty.

First of all, the land policy adopted by the Song Dynasty after the founding of the country was more relaxed than that of the Tang Dynasty before, and it was neither "inhibiting annexation" nor "not establishing the land system", so it can be said that the government was quite conniving at the landlord class to annex peasant land and allowed land to be bought and sold freely.

In the early Tang Dynasty, the government inherited the Juntian system since the Northern Wei Dynasty. Under the equalization system, the state grants peasants land, including the land divided into fields and yongye fields, which cannot be transferred or bought or sold at will, that is to say, under the equalization system, the state is still the nominal owner of the land, and the peasants have the right to use the land without complete ownership.

Around the time of the Anshi Rebellion, the Tang Dynasty's land annexation intensified, the population increased, and the state-owned wasteland on which land was granted gradually decreased, and the land equalization system gradually collapsed. After the implementation of the "Two Taxation Law" in the Tang Dynasty, land annexation was no longer prohibited, and the private land ownership system represented by the manor system was replaced by the uniform land system.

The land system of the Song Dynasty not only continued the changes in the late Tang Dynasty, but also developed further on the basis of the Tang Dynasty, and the degree of land privatization was further improved.

From the perspective of the national situation in the Northern Song Dynasty, cultivated land is divided into two categories: private land owned by bureaucrats, landlords, and merchants, and a small part of the land owned by yeoman farmers and semi-yeoman farmers belongs to private land; The land of the government's tuntian and guanzhuang belonged to the feudal state and mainly belonged to the official land.

With the continuous expansion of land reclamation area, the yield per mu of grain has increased significantly, the variety of cash crops has increased, and the planting area has been expanding. Just as the order of inheriting the history of the five dynasties in the late Tang Dynasty, the agricultural tax revenue of the Northern Song Dynasty also followed many collection items in the troubled times of the late Tang Dynasty and the five dynasties, which are trivial and numerous, and can be roughly divided into two categories: regular tax and additional tax, field tax and Ding tax.

The land endowment system of the Northern Song Dynasty followed the "Two Taxation Law" established by Yang Yan in the middle of the Tang Dynasty, and the land tax was levied on all the main households, that is, the so-called "tax households" with "permanent property", twice in summer and autumn. At the beginning of the Song Dynasty, grain was generally levied according to the quota of one bucket per mu, and some areas still paid three buckets per mu per year according to the old system of the Ten Kingdoms, which was the regular tax levied by the Song Dynasty government on farmers.

As for the two taxes, there are also additional taxes of the Dingkou and miscellaneous taxes, and Song Renzong stipulated that these two taxes must be paid along with the two taxes. The endowment of Ding Kou is levied on the body as the main object, and the poll tax of the past dynasties has been used, regardless of whether there is land or not, all need to be paid. There is a lot of content in the miscellaneous endowment (also known as Yanna), and taxes such as cowhide, salt, and koji (used in winemaking) are all within the scope.

During the Five Dynasties period, the koji was sometimes made by the government, and sometimes the people were allowed to make it themselves, and the government collected taxes called koji money. In the later Tang Dynasty, this temporary policy was made permanent and institutionalized, stipulating that the rural population of Zhudao Prefecture should pay five yuan per mu on the seedlings of summer and autumn fields, and the people were allowed to make koji and make wine at will. This measure directly becomes a means of revenue generation for the Government. Quqian is levied according to the acres of land, and is levied in summer and autumn, becoming a surcharge on the field. After entering the Song Dynasty, this maladministration was not abolished, but was passed on.

Cowhide is an important material for making armor in ancient times, and cow tendon and horn are important strategic materials. During the period of the Five Dynasties, the war was endless, and all dynasties strictly forbade the private buying and selling of cowhide and other items. When the oxen died, all the skins and bones were handed over to the government, and the government paid very little money. Later, the Tang Dynasty only gave the peasants a little salt as cowhides, and later, they did not give money when they received cowhides. Finally, the system stipulates that cowhide and tendon must be paid, and cowhide tax must be charged to those who do not have cowhide. In the Later Zhou Dynasty, it was stipulated that the cowhide tax was apportioned according to the acres of land, and the cowhide tax also became a field tax, which was used throughout the Northern and Southern Song Dynasty.

Then there are the agricultural tools, which are the tools of agricultural production, just like we need to be clothed and fed for survival, it is a necessity for agricultural cultivation. After the Tang Dynasty and Mingzong, because the quality of the agricultural tools operated by the government was secondary, the farmers were reluctant to use them, so they changed to the farmers to make their own iron farm tools, and the government levied the tax on farm tools, which was paid according to the summer and autumn taxes, and gradually became a field tax surcharge. Successive enlightened monarchs recognized the obvious unreasonableness of the agricultural tool tax and also issued relief measures. There was a pioneer in the previous generation, and the agricultural tools in the early Song Dynasty also had to pay taxes, and they stopped when they were levied in the future.

During the Five Dynasties and Ten Kingdoms, the Wu Yue Qian regime, which occupied the two Zhejiangs, did everything possible to tie up with the Central Plains regime and created an inward tax, which inflated the tax amount in the name of tribute, and levied taxes on the peasants under its jurisdiction, with an inflated increase of six acres of ten acres per field and eight acres of ten acres of mulberry land. This policy was inherited in the Northern Song Dynasty and continued to be used in the Southern Song Dynasty.

In addition, the government of the Northern Song Dynasty also adopted the policy of "buying and buying" and "making peace" in silk and grain producing areas. At first, according to the amount of silk and grain, the Song government separately assigned the amount of requisition, and paid some price, but later "the official did not give money and took it for nothing". Later, the silk or grain and rice taken for free were converted into cash and ordered to be paid by the households, and "and buying" and "making peace" became a regular burden for tax collectors.