It has been a month since Lu Chengqi ordered the introduction of commercial taxes. On this day, Lu Chengqi specially went to the Ministry of Commerce under the Yamen of the Ministry of Households, accompanied by Xu Jingchun, director of the Supervision Department, to witness the first month of the commercial tax.www.biquge.info

The new head of the household department, Shang Shulin Zhenzhong, was still quite idle, but he didn't expect Lu Chengqi to come over in person. Originally, he just had to pass the general ledger, but when Lu Chengqi came, he couldn't be lazy, he had to find something to do, otherwise Yu Shitai would visit him and impeach him for a vegetarian meal, even if Lu Chengqi could spare him, he would not be able to see his colleagues.

Lu Chengqi saw that they crackled the abacus, and the household officials were holding a lot of copper coins in and out, and after the accounts were cleared, they were sealed and stored in the treasury.

This method of bookkeeping is complicated and slow, and sometimes it is uneven. Lu Chengqi summoned Lin Zhenzhong, who was tapping the abacus on the side, and said, "You can bring a piece of paper and I will teach you a way of keeping accounts." ”

The emperor's order, who dares to snub? After a while, the pen, ink, paper, inkstone, and the four treasures of the study were taken. Lu Chengqi picked up a brush, drew a table on the paper, wrote the words "borrow" and "loan" respectively, and then wrote the commercial tax just earned into the industrial and commercial tax payable according to an account. Lu Chengqi said: "This is the loan accounting method, the principle of this method is that there must be a loan, and the loan must be equal. The principle of this method is that as long as there is the transfer of money, there will be assets, liabilities, owners' equity and other factors, and there must be loans, it is impossible to come out of thin air. ”

Lin Zhenzhong didn't know why for a while, but after thinking about it for a while, he clapped his hands and said: "Your Majesty is really a genius of the heavens, such a wonderful method is really the gospel of the ministers!" "The most annoying thing for people in ancient times was to make accounts, because after accidentally making mistakes, they couldn't find where the mistakes were, and the accounts were uneven, and there were many bad debts. What's even worse is that some small household officials, relying on their own "high-quality" level of accounting, dare to brazenly steal state finances, and no one can find out about them. But once this method is carved and implemented throughout the country, those lawless officials will no longer have loopholes to exploit.

Lu Chengqi also planned to ask the household department to separate the officials who collect money from the officials who keep accounts and spend, which are not only irrelevant to each other, but also closely linked, and it is impossible to lack any link. Lu Chengqi said this idea, and when he landed, it caused a major earthquake in the household. Because of Lu Chengqi's majesty, he didn't dare to resist.

Lin Zhenzhong is nothing, first, his time as the head of the household department is still short, and he has not yet established his own team. In this case, disruption and reorganization are also feasible means. Lin Zhenzhong said: "The minister will submit the rectification of the household department to the cabinet tomorrow. ”

Lu Chengqi admired Lin Zhenzhong's vigorous and resolute style, after all, a cadre who is willing to work hard is much better than a mediocre official who can only talk but can't do anything.

Lu Chengqi waited until noon, and the commercial tax of Jingzhao Mansion was collected, Lin Zhenzhong trembled, and when he handed the account to Lu Chengqi, he was so excited. Originally, he thought that the treasury was empty, and secretly hated Xu Chongguang for throwing him a mess, but unexpectedly, the plot began to reverse.

Lu Chengqi was startled when he glanced at it for a while, even if he was mentally prepared, but this amount was really amazing: "The monthly commercial tax is actually more than two million yuan?" ”

Lin Zhenzhong said excitedly: "Your Majesty Hongfu, Your Majesty Shengming!" This commercial tax is so high, it is only Jingzhao Mansion, if all the 36 states and 12 prefectures in the country levy commercial taxes, wouldn't it be a monthly income of nearly 10 million yuan? It's hundreds of millions a year, Your Majesty is really far-sighted, and the ministers can't reach it! ”

Lu Chengqi recovered from the shock, and he didn't listen to his horse, but waved his hand and said, "Otherwise, in my opinion, there can't be so many." First of all, Jingzhao Province is the most prosperous area in the country, and it is not surprising that it earns 2 million yuan a month. But Datongfu, Liaozhou, Yanyun Sixteen Prefectures, Yinzhou, Xiazhou, Suizhou and other places are barren, where do so many commercial taxes come from? However, it is the border of the Western Regions, which can be levied a lot. You have to think about how to set up tariffs. ”

Lin Zhenzhong didn't know why, and asked, "Your Majesty, what is this tariff?" ”

Lu Chengqi recalled the knowledge about tariffs and said: "Tariffs are taxes paid to our country when foreign goods enter our country. Tariffs are to protect domestic goods, for example, foreign goods are cheap, and money can always buy thousands; And my country's commodities have always been only able to buy a hundred. At this time, after the tariff is imposed, the price of foreign goods may have to rise to about 80 units of the usual price, and wouldn't that protect the goods of the country and increase taxes? ”

Lin Zhenzhong suddenly realized and said, "Your Majesty Shengming! ”

Lu Chengqi said unhappily: "Don't slip your beard and shoot the horse, I don't eat that." I will give you ten days to set up a shipping department, subordinate to the household department, and collect customs duties. There is also a need for the separation of powers within the shipping division, and no one is allowed to dominate. You first draw up the regulations, submit them to the cabinet, and after they are perfected, you will read them and issue an order to inform the world. However, if anyone dares to sell foreign countries such as iron tools and grain, they will not be spared, and once they are found, they will be sent to prison, the case will be tried, and they will be beheaded after the autumn. ”

Lin Zhenzhong received the order, and Lu Chengqi walked out of the household yamen in a good mood, returned to the palace, and walked straight to the Wende Hall without resting. There are six of the 12 ministers of the cabinet on duty, and today it happened to be Xu Chongguang who presided over it, and when he saw Lu Chengqi coming, he hurriedly gave a salute.

Lu Chengqi said: "Today, I went to look at the commercial tax collection of the household department and found a major problem. ”

Xu Chongguang sighed in his heart, and said in his heart: "Could it be that the collection of commercial taxes is not going well, and the little emperor has come to lose his temper?" Looking up at Lu Chengqi's expression, there was no anger surging, nor was he elated, as if his face was expressionless. He was concerned and cautiously asked, "Your Majesty has found any problems, why don't you raise them and discuss them with the cabinet?" ”

Lu Chengqi sighed: "Just the land of Jingzhao Mansion earns two million yuan of commercial taxes a month, I hate it, why didn't I have the courage to levy commercial taxes across the country, so that the treasury lost millions of dollars and silver!" ”

Xu Chongguang was taken aback by the huge figure of "two million yuan a month", and stammered: "The old minister is guilty, and he shouldn't have stopped His Majesty from ...... in the first place."

Before he finished speaking, Lu Chengqi interrupted him and said, "Where Xu Qing is, there is nothing wrong with being steady, it's just that I'm anxious." In this way, the merchants of the Great Shun Dynasty were already impatient, their children were in dire need of fame, and I was also in dire need of talents, and the cabinet immediately drafted a decree to introduce a nationwide commercial tax, and the preferential treatment was the same as before. ”

Xu Chongguang is also the secretary of the household department, where does he not know the truth that it is difficult to be in charge? Before, he was holding the golden rooster and begging for food from the person who asked for food, but he didn't know that he was guarding the golden mountain. He sighed, if this political achievement fell into his hands, he would leave a strong mark in history.

But he is also content, and the first assistant of the cabinet is enough to leave a name in history. If you add it to the top, it will be a vacant position such as Prince Xian Ma, Prince Taibao, Taishi, and Taifu. These fictitious positions, just like the prince and the prince, have no real power, they have no rank, and they all enjoy a first-class official position, but they are fictitious.

Xu Chongguang and other ministers immediately began to draft the decree, and after giving Lu Chengqi a look, Lu Chengqi couldn't calm down for a long time: "The era that belongs to me has finally arrived!" A hundred years of humiliation in China, I will never let it appear! ”