The new regulations divide tax revenue into national and local taxes. Pen ~ fun ~ cabinet www.biquge.info local taxes to the localities, the national tax to the national treasury, so that the local government in order to increase the local tax, efforts to build the local, however, is still that principle, even if it is a local tax, it is also collected by the Department of Finance and Taxation, and the local government is not allowed to interfere.

Then the household department also had some rectification, not only the three divisions merged into the household department, but also established several more divisions. One is the Transshipment Division. Although the tax department is unified at the local level and externally, it has many responsibilities within it. The Taxation Department collected the taxes, and the tax collection was taken over by the newly established Transshipment Division, which was responsible for transshipment.

Of course, the Transshipment Department is not simply a transshipment finance and taxation, it is a state-owned transportation company. In addition to the transshipment tax, it will also transshipment projects decided by the Changping Division. For example, the transshipment department must transfer the collected salt to some inland places, where transportation is not developed, or where the price of salt is relatively expensive.

Within the Department of Taxation, there is also the newly established Department of Industry and Commerce, which is the position of the Salt and Iron Division of the original three divisions. Among the three divisions, the Salt and Iron Division is responsible for collecting industrial and commercial taxes, as well as manufacturing. Now they are all divested, and the industrial and commercial tax collection is changed to the responsibility of the Department of Industry and Commerce. Determine how much tax should be charged. Of course, this is customized, basically, how much should be paid, is fixed.

Li Chen stipulated the industrial and commercial tax and implemented a major reform. Divide all the merchants into the dwelling merchants and the merchants. Housing and commerce are those who have a fixed place to sell and have to take a certain amount of business tax. If you sell something, you will take as much as you fix.

Among them, Li Chen was particularly advanced and pointed out that the factory is a kind of residential business. The handicraft production of Datang is basically the front shop and the back shop, which everyone knows. However, in places where industry and commerce were particularly developed, large factories with many looms had already appeared. Li Chen specifically pointed out that this kind of business is also regarded as a resident.

Merchants, that is, those merchants who transport goods, whether you sell them yourself or not, as long as you transport them, you have to collect money.

Of course, these taxes are calculated. You can't just fish with all the money, and the tax is within the range that those merchants can afford, and it won't increase the price in order to pay the tax. Among them, Li Chen adopted those children and played a big role.

Under Li Chende's management, his business has slowly penetrated into many corners. Although there was no conflict with the original merchants, I had a rough understanding of the cost of many goods, including the cost of purchase, the cost of sales, and the final profit.

The newly established Department of Industry and Commerce is basically all officials of the original three divisions, and they don't know how to determine this tax, and they are all provided by the prime minister. And the prime ministers, they didn't know how Li Chen knew, Li Chen only deduced that it was his father-in-law Suleiman who provided it, but in fact, it was provided by Li Chen's business name. To this end, Li Chen specially set up a new brocade department, which is a later story.

The Department of Industry and Commerce, in addition to the determination of industrial and commercial tax, also has all checkpoints, grass markets, etc., and the tax collection is the responsibility of the Department of Industry and Commerce. There are a lot of things in this department, because of the large number of layoffs and the relationship between the positions and positions, all the taxes that they were responsible for before have fallen on their heads.

The Department of Households, which is also the function of the original three divisions. It is mainly responsible for the collection of land taxes in the world. Broadly speaking, it is within the scope of the original two tax laws. This part is more complicated because of the shortage of coins in the Tang Dynasty, it is necessary to collect physical goods. In addition, if there is a poor harvest, they have the right to decide whether to change the currency to reduce the burden on the peasants in disguise.

Changping Division, the function of this division, is simple and clear. The main thing is to supervise the national price prices and be responsible for the implementation of the regular level. The simplest thing is that there is a drought or flood in that place, and it is necessary to transport grain and grass in advance. When the harvest is abundant, it is necessary to rush forward and purchase grain at a price not lower than the market price of previous years.

This division is very important, and in disaster years, they even have a function, which is to give relief in advance. What is early relief? This is Liu Yande's initiative.

Even beforehand, the imperial court had to determine whether the rich or the poor were based on the amount of tax paid. Then, in a disaster year, don't wait for relief, as soon as the disaster year comes, we will immediately send relief supplies to those poor households, which are a little higher than the poor households, and the local government will provide them with relief loans.

When he first read that Liu Yan had designed this function, Li Chen slapped the table, not angry, but admiring. This kind of idea of being ahead of the times is really completely from the position of the people and considering the people. When we read novels and dramas, we often see a good official, in order to help the people in times of famine, without waiting for the will, he opened a warehouse to release grain, and was dismissed from his post and asked, and then beheaded, causing unjust imprisonment, or rehabilitated, depending on how the play is sung.

However, behind this, how many people thought that if this incident really happened in society. It has long been unknown how many people starved to death.

When we saw that Bao Gong went to a certain place to give relief, saw through their greedy tricks, and punished how many corrupt officials were behind, there was a group of people who had already starved and fled halfway to escape. Li Chen really wanted to applaud Liu Yan, of course, he had been dead for I don't know how many years, what Li Chen could do was to reward his descendants, not only to help Liu Yan rehabilitate, but also to improve his official position, so that he could also enjoy glory after his death.

Li Chen is also ready to re-implement this policy, which can be regarded as the greatest praise for him. However, this policy naturally has to be opposed. The reason is that it is easy to cause waste, and many people may not need it, or the local government lies about the disaster situation, which can easily lead to a shortage of national resources.

If it weren't for Liu Yan's amendment, Li Chen might have forced it through. Because, in fact, the common people have already paid taxes for this, and the money or food for disaster relief is simply what they pay. Now they are just using the taxes they pay for their original uses.

We are very familiar with the fact that in the middle of the Tang Dynasty, the rent adjustment system was also widely implemented, and historians praised it. However, it was written for future generations, and in fact, the people still had to pay a kind of righteous warehouse tax.

Yicang, that is, when there is a famine, is used for disaster relief, which everyone knows. But where did the grain in the barn come from? Does the government use part of the regular tax to store grain? Naive..., how is this possible. In those righteous warehouses, everything was paid by the people.

Government out? How is this kind of thing possible, and even, the food in the Yicang is often misappropriated, and it may be replenished in the early stage. After Anshi, this Yicang tax, renamed the land tax, has become a justifiable tax, which is equivalent to a disguised tax.

Li Chen really wanted to say that this disaster relief was originally what the imperial court should do, and the people even paid taxes for it, so why not pay it back to them when they are in need?

However, they also have a point. Fortunately, Liu Yan is not an idealist, nor is he Uncle Qian, but he has money. When he actually implemented it, he made amendments. He doesn't give relief to the victims directly.

Instead, a batch of coarse grains and some miscellaneous grains that are not staple foods were transported into the disaster area in the disaster year. It's not about giving money directly, it's about selling it at a low price.

Because in the disaster area, not all the products are gone, and the most scarce thing is only grain, which is exchanged for local specialties or transported to the village to sell to the people at a low price. This will not increase the burden on the imperial court, and can play a role in relieving the famine.

Li Chen accepted this compromise and proposed a cash-for-work plan at the same time. When a natural disaster occurs in a certain area, in addition to transporting a large amount of relief food, some projects will be carried out in the disaster area in the form of work-for-relief, such as the construction of irrigation canals, such as paving roads, so that the victims of the disaster will have food and will not starve to death. At the same time, it can also improve local construction, especially river dredging, often after a big drought will be flooded, taking advantage of the drought dredging, just to prevent floods later.

In addition, for this Tsunepei Division, a new ordinance was established specifically for this purpose, and [Fair Trade Act] was promulgated at the same time. This is a law specially established for the Changping Division, also known as the Changping Judiciary.

Among them, not only the duties to be carried out by the Changping Division, but also the regulations on what the local government can do if it deliberately hoards in a disaster year. The local government, in conjunction with the Standing Division, can punish some profiteers. For ordinary times, it is stipulated how to punish some price hikes and inferior goods.

With regard to taxation, this is roughly the case with the Ministry of Households, and in addition, there is also a part of the Criminal Department that is involved. Some of the personnel of the three divisions were filled into the Criminal Department, and the Department of the Criminal Department was the Division.

Li Chen heard for the first time that the Tang Dynasty originally had an auditing system. The Ministry of Criminal Affairs is responsible for all issues related to money and food, including local financial expenditures, which will be reviewed by the Ministry of Finance. Li Chen expanded the functions of the subordinates and handed over to them the matter of catching and making up for the leakage and sleeping.

Originally, according to Li Chen's idea, the household department should also be responsible. However, after much hesitation, he finally handed it over to Bibe. First of all, the department originally had this function, but the target was expanded to those firms.

Secondly, Li Chen is worried that the household department will use chicken feathers as an arrow to approve how much should be collected, and it is also you, and it is also you who are responsible for chasing tax evasion.

All of them are made by the household department, and if the future emperor wants to raise taxes, this is equivalent to becoming a disguised tax increase method for the household department. Therefore, in the end, it was handed over to the Ministry and Division, and their function was to pursue tax evasion, and it had nothing to do with them how much they collected, so as to distinguish power and responsibility, and avoid abuse of power.

Tax evasion, once caught, will face a huge fine. This is a certainty, but there are many people in this world who are not afraid of death, Li Chen doesn't remember what the amount of profit can make people, but he knows that even if there are not many, people's inferior nature will drive them to evade taxes.

Even if there are many reductions and exemptions, unless there is no need to pay a dime, otherwise, there will be people who evade taxes. In this regard, Li Chen implemented several methods.

First, the old-fashioned whistleblowing system, whistleblowers can get a bonus of 50% of the amount of tax evasion. Fifty percent is a lot? Of course, it's quite a lot. However, no matter how many businessmen are caught, they will pay back the taxes, and the right should be picked up. Moreover, if the court is caught evading taxes, the maximum amount of income is still fined, and the more you escape, the heavier the punishment. Compared to fines, the amount of tax evasion is a drizzle.

Second: Make use of guilds. Li Chen intends to strengthen the function of the guild and supervise each other's quality and the amount of tax evasion. Although there are provisions in the Fair Trade Law in this regard, it is completely dependent on the law, so it is really not even loud, and it is natural to rely on the Tang Dynasty to start to rise guilds to help restrain them.

In addition, the guild is not only an official lackey, if the businessman can also be harassed and blackmailed by the Department of Industry and Commerce and the Ministry of Commerce, he can also react through the guild, which can be regarded as another supervision mechanism.

Third: Li Chen's brocade clothes, the newly established department, filled a large number of children trained by Li Chen. They are the main force and will use various methods to catch tax evasion. In detail, I will have a chance to introduce it later.

Fourth, appeals can also be accepted at the local level. Although the localities were exempted from the right to collect taxes, Li Chen gave them the right to supervise. If there is over-collection, extortion, corruption and other illegal acts, in addition to the guild, they can also complain to the local government. In addition, local governments also have the right to conduct voluntary audits.

Li Chen hopes that in this way, a multi-pronged approach will be taken to avoid the dominance of the local tax department. You say, these four kinds of alliances together coerce the common people? There is also a newspaper to oversee. Five-party alliance? Please, this has to get angry and resentful for many days, and when the time comes, it will be directly reversed, and the five parties will be finished together.

In addition to supervision, if it is considered a pull, it is also the opposite of a push. Li Chen plans to give some rewards, and if they pay taxes every year, Li Chen plans to give them some privileges. For example, if you take out a loan, you can get a business name without tax evasion, have good credit, and when you need a loan, the interest can be low and you have priority.

In addition, at the door of the trading house, you can hang some special decorations, which can be regarded as an honor. Let people know that you are a high-performing business. The businessman himself, too, can get some privileges.

As we all know, in ancient times, there were many restrictions in terms of architecture and clothing. There are restrictions on who can wear what level of clothes and what kind of clothes can be done at the door, and the simplest is that the prime minister can open the door of his house on the side of the street. All the others are to be opened in the inner square.

Even, Li Chen originally wanted the children of businessmen to be allowed to go out. Several other items were passed, but this was the only one that was so controversial that it was the beginning of businessmen's involvement. In the end, Li Chen put this rule on hold for the time being

Li Chen asked the Ministry of Rites to reformulate the regulations, stipulating how many years a businessman has not been caught evading taxes, and how many preferential treatments he can get if he pays taxes according to the regulations.

Note how many years, not how much. Li Chen is rewarding compliance with the rules, not using this to make money. It's not how much money you pay to get this kind of honor, and it's not about selling honor. So, this rule was extended to everyone, including farmers, artisans, and so on.

All of the above are Li Chen's preparations for the collection of industrial and commercial taxes. How much effect it can have, it is unknown. It still needs to be tested, but it is in line with what Li Chen said, the four principles of tax collection.

Inspection? Now it depends on the local festival to make it acceptable. At present, the imperial court is only in a few regions, and it is being tried on a trial basis. It is said that it is a trial, but in fact, it is the reaction of the festival to make a trial. At present, the imperial court only intends to conduct experiments in the feudal towns where the Tang Dynasty has relatively strong control. Mainly in the Gangnam area. The imperial court can still maintain control over these areas, so start from here. Of course, Li Chen would not be stupid, and the whole country rashly implemented it, it was simply looking for someone to slap him in the face.

In addition, there are more important reforms, such as salt, iron, wine, sugar, etc. (To be continued.) )