In the house, Lu Junyi, Gongsun Sheng, and Zhu Wu secretly thought about the pros and cons of canceling the poll tax, and finally Zhu Wu said: "It's good that this poll tax goes, and when it is in West China, the annual input tax in Huazhou has never been collected, and it is not the largest input of Huazhou's tax." Thinking about Huazhou alone, in these years, the income from land and commercial taxes accounted for 78 out of 10 of the total taxes, and the poll tax was only 12/12, even if it went, there was not much to do with the taxes. ”

Gongsun Sheng also bowed his head and said: "Exactly, if you go to the poll tax, it will breed people, and if there are more people, there will inevitably be more commercial goods needed, and commerce will naturally prosper, and the commercial tax can make up for it." ”

Sanniang said with a smile: "That's exactly what happened, since this is the case, the abolition of the poll tax will be set, and the rest of the harsh taxes and miscellaneous taxes will be gone together." Then Sanniang motioned to Huang Wenbing to continue, Huang Wenbing cleared his throat and continued: "Within the commercial tax, within the county of Benluzhou, the levy of the centi, the levy of the commercial tax is handled according to the Song system, and the foreign businessmen in the county of Benluzhou still need to pay the centi. ”

The commercial tax of the Song Dynasty was very complete, such as the tax on sales and transactions, the tax on commodity circulation, cloth, utensils, incense, treasures, farmland, shophouses, horses, cattle, tea and salt, and so on. Among them, farmland, shophouses, horses and cattle are subject to deed tax on the occasion of the sale of pledges, and residential tax is levied at the same time. In addition, the goods subject to merchant tax include gold, silver, and other utensils, but there is no tax on merchants' money. Previously, Liangshan levied centigold, just because he was not an official at that time, and the only way to collect business tax was to move out the centijin. Now that they have been recruited, the Song system of commercial taxes will naturally be restored. In the Song Dynasty, the commercial tax was the weight of the national tax, and the categories, the money collected, and the tax rate were all very complete, and there was no need to change it, and it was directly used for it, but the merchants outside Shandong Road needed to collect centigold. Just because once the Song Dynasty commercial tax is restored, if the merchants of other states and counties outside Shandong Road have already paid taxes and take the taxes to Shandong Road, Shandong Road will naturally not be able to collect taxes again, which will lose a lot of commercial taxes.

It is not necessary to restore the commercial tax of the Song Dynasty, Lu Junyi said: "The restoration of the original commercial tax of the imperial court and the abolition of the centijin are in line with the general trend, and there is nothing wrong with it." "The rest of Gongsun Sheng, Zhu Wu and others have no opinions, and this article has been counted.

Huang Wenbing continued: "The third is the centigold, after the restoration of the Song system of commercial tax, the centigold was changed to foreign trade and trade, but all foreign merchants have to collect centijin regardless of whether they have not paid taxes in other states and counties, and this is also true for overseas trade. Sanniang said: "Shandong Denglai and other places, there are many businessmen and overseas trade, Liaoguo, Bohai, Fusang and other foreign businessmen also come to trade, these overseas businessmen are levied according to the centi, overseas goods in the state and county circulation, together with other business taxes. On the contrary, if the merchants of our state and county sell their goods abroad, they will only pay the export centi, and other domestic commercial taxes will be exempted. ”

Lu Junyi was born as a businessman, and when he heard it, he understood, and said: "Senior sister's move is to teach foreign commercial goods that are difficult to sell within me, while my commercial goods are easy to sell abroad." Sanniang smiled: "Exactly, this practice is called trade barriers, which makes it easy for us to make other people's money, and it is difficult for others to make our money." My Great Song Dynasty lacks silver and copper, and gold, silver, and copper can only enter but not out, so it is good. ”

After talking for a long time, the tax system has passed, and some of the details of the regulations have been revised by Huang Wenbing, Zhu Wu and others before they have been decided. Then Huang Wenbing continued: "The second paragraph is the promulgation of the public system per acre. There are three gists of the public system of land per acre, one of which is that the ownerless land and the new land of Juntun on Shandong Road in the future are all official fields, and the people are recruited to divide the fields and cultivate, and the divided fields can be inherited and inherited, but they cannot be bought and sold. The production of official land shall be taxed at the rate of 11, and the rest shall be the income of cultivators. In order to prevent the grain from hurting the peasants, the government will purchase the surplus grain from the farmers at the average annual market price after the tax is paid on the official land every year. ”

After hearing this, Zhu Wu was the first to applaud: "This is the gist of Wang Anshi's change of law, to prevent land annexation, and to prevent grain from hurting farmers, when farmers harvest, there are illegal businessmen to lower the price of grain, farmers work hard for a year, and the money is insufficient, and over time, they will be embarrassed, and they have to borrow money to live or resell the land." In this way, a large number of peasants have become tenants and farmers under the strong and powerful, usually farming for them, and when there is something for them, the stronger the stronger the strong, and the government does not dare to face it, which is a big drawback. ”

Lu Junyi also said: "Dividing the official land equally, cultivating the grain it produces, and the government funding the purchase, can naturally stabilize the price of grain, so as not to hurt the peasants." When the peasants had food and clothing, they naturally did not borrow money or sell their fields. It's just that when it comes to the summer harvest and autumn harvest, can there be so much money and grain to buy grain? ”

Huang Wenbing also said: "My lord, it is good to stabilize grain prices and protect farmers, but it is fundamental to have so much money to support this matter. Sanniang smiled: "This will be talked about later, but if you ask here, let's talk about it first." ”

Sanniang got up, picked up a few books and said, "This is the breakdown of Liangshan's income and expenditure last year. In addition to collecting the land endowment of farmers near Liangshan, the surplus grain was purchased at the average grain price of a year. And the grain purchased by my Liangshan is mostly used in cottages. It is the cottage military food, the people's food, etc., these foods are all needed, and they must be used. The surplus grain will be built and hoarded, and the surplus grain will be used for two purposes. One of them is that when natural disasters occur, there will be food disaster relief through work-for-relief. The second is that when the price of grain is high in other states and counties, they can sell grain for profit. You should still remember that the secret agents in my state and county, in addition to the military secret reports, have price reports from all over the country every month, and they are doing this for this purpose. But I think that after the opening of the town on Shandong Road, the military grain and grass will inevitably be self-sufficient, and the hoarding of military grain and civilian grain is related to the stability of the army and the people. Therefore, it is inevitable that the government will purchase grain at the expense of the government. At the beginning of each year, the amount of money spent can be set aside for the amount of grain expected to be produced according to the number of acres of land in each state and county. I have already taught Jiang Jing and others to calculate, and this money is available. ”

Huang Wenbing said: "Hoarding grain, one is for one's own use, the second is for emergency needs, the third is to sell other military states for profit, the fourth is to stabilize grain prices and take into account the interests of farmers, and the fifth is to curb land annexation. As long as the expenditure money is carefully determined at the beginning of the year, and enough money is left, it can be implemented. ”

Gongsun Sheng muttered: "This matter is feasible, but it only needs financial support. Sanniang said: "We'll talk about financial resources later." ”

Huang Wenbing continued: "The second thing in the public equalization system is to inhibit land annexation, and all parties are arrogant and strong, and if a family controls more than a certain amount of land, in addition to paying land endowments, they also need to pay more land per mu tax. When buying and selling land, the deed tax paid on the sale and purchase of land is also heavily taxed. Although we can't help buying and selling land on Shandong Road, we can't help but hold more fields, but for this reason, we have to pay more taxes, which is to calm the rich households, and the income tax is used for the people, which is the act of robbing the rich and helping the poor. In addition, the vast number of land tyrants are encouraged to reduce rents and interest rates, and those who support rent and interest reductions can appropriately reduce or reduce land taxes, which is a move to support tenants under the tyrants. ”

Lu Junyi said: "This is a move to restrain Haoqiang, but the only thing I am worried about is that Haoqiang is not angry and makes trouble." Gongsun Sheng said with a smile: "It seems that this trip to the army and horses from all over the country to suppress the bandits is already opening the way for this policy." The lord first took the suppression of bandits as the people, and taught the powerful people in various places to disband the Zhuang Ding, and collect weapons and armor, that is, to pull out the teeth of these powerful people, and if they did not listen, they would be exterminated according to the bandits. is the arrogance of the official army, and it is also cleared first. After that, the troops and horses were scattered and stationed in various places, and once this decree was issued in the future, these heroes had the intention to resist, and they had no soldiers or troops in their hands, and they could not resist. ”

Sanniang Senran said with a smile: "At that time, it is better to resist, exterminate on the spot, leave no trouble, confiscate the family property, and return the land to the public, I don't believe it, I can't hold down the strength of these places!" Huang Wenbing said: "That's right, the local heroes have always been a dominant force, and the government has always relied on it. At this time, even if we wait for Huairou to be stable, when the official army returns, he will definitely take refuge in the official army for self-protection. It is better to solve such a big situation as soon as possible. In the future, there will be no big heroes in Shandong Road, only the vast number of farmers who support us, which is the decision of the lord to manage Shandong Road. ”

Lu Junyi said with a smile: "Senior sister, if senior brother is under your rule at this time, and he has a net worth, I am afraid that he will also be the target of your extermination." Sanniang also smiled: "This is natural, as the so-called person is not guilty, Huaibi is guilty." It's just that this trip I also taught the leading generals of the various departments to be careful, if they are ordinary and accumulate virtues, for the wealthy families in the good township, as long as it is not harmless to the people, they are allowed to keep some Zhuang Ding, but most of the Zhuang Ding will still be disbanded, and hand over weapons, armor, etc. If you think that these ordinary good families will not oppose me. Speaking of this, Sanniang suddenly had a cold face and said: "But if you are obsessed, whether he is good or related to me, anyone who stands in my way must be removed!" The public is greater than the private, that's all! ”

Lu Junyi and the others were all in their hearts, and they felt that this Sanniang was determined to cut off Shandong Road Haoqiang, so as to operate Shandong Road impermeable, and they were all dissatisfied with their will!

Huang Wenbing then continued: "The third part of the public equalization system is to encourage the reclamation of wasteland, and the fields opened up are all privately owned, and the government can provide farming tools and seeds for free. However, if the cultivated land is left uncultivated for more than one year, or if it violates the laws and regulations of the government, the government will immediately return the land to the government. The tun fields opened by each army are rewarded with military merits and inherited by hereditary succession, but if the fields are barren for more than one year, or if they violate the laws and regulations of the government, the government will immediately return to the official fields. ”

Gongsun Sheng patted the case and said: "This is good governance, there is still a lot of wasteland on Shandong Road that can be reclaimed, and after breeding people, those who have insufficient land in the family can reclaim new fields to settle the Xinding population, and if there is more food, they will naturally be rich and strong." (To be continued.) )