388. Commercial Tax

At the beginning of April, Yuan Shao heard that Wen Chou had even challenged for nearly ten days, and Cao Cao did not dare to touch his edge again, and he couldn't help but be happy, so he ordered Wen Chou to be rewarded with gold silk, and at the same time ordered Yecheng and Liyang, so that Fu Zhu and Guo Tu successively gave grain and grass to prepare for the army to attack Cao Cao's camp.

Yuan Tan waved his army to besiege Lu County, Jibei Zhisuo, suddenly one day, Le Jin selected 300 dead soldiers from the city to kill, Yuan Tan was unprepared, the catapult was burned to many, and the siege of Lu County was slightly relieved.

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In the city of Luoyang, a letter was received from Hedong that Kebineng had fled the territory.

It will take a long time for the formation of the township old people's home, and even if it is formed, it must be observed for a period of time, and it cannot be completely commissioned from the beginning. After the Taishou and the generals returned to the jurisdiction, Deng Jishang, Tian Feng, Jia Xu, and Xu Shu discussed various matters of the founding of the country in the Wei General's Mansion every day, mainly the first batch of cabinet ministers, the provisional candidates for the upper and lower positions of the six ministries, salaries and other matters.

Today, when he heard that Kebi Neng had escaped, Deng Jicai couldn't help but ask: "Since we have already decided that Xianbei is only enveloping the root of Budu, why don't we kill Kebi to prevent future troubles?" ”

Jia Xu smiled and said: "The lord should know that although Budu is straightforward, but his clan is like a tiger, if you want to feed the tiger, you must not make it full, otherwise you will go away!" ”

According to Deng Ji's new system, the title of "lord" seems to be a bit undeserved, but the more this is the case, the more sincere the name Jia Xu and Xu Shu are now.

Tian Feng just smiled, and refused to say more to solve the doubts for his disciples, after Jia Xu explained, he was afraid that Deng Ji would not understand, Xu Shu said again: "There are dozens of Xianbei, and now the trend is getting bigger, but it has not been united." It is really stronger than the Xiongnu and Qiang. Don't be prepared! If you kill Ke than you can. After the step root returns, it will be and its subordinates, the two are far away, although the step root is now grateful, but when its momentum is great, there is no more to ask the Lord for the office, and it should gradually not be listened to. It is better to stay Ke than to be able to die, so that the two fights endlessly, and the strength of the weak and humble. When the step is rooted or still has a request for the lord, it is not easy to rebel. ”

Deng Ji suddenly realized that political conspiracy was really not his strong point, so he had to ignore it and change the topic and ask: "What should be discussed today?" ”

Xu Shu's face was pale: "Revenue and expenditure!" ”

Hearing these two words, Tian Feng and Deng Ji's faces were a little bitter, and Jia Xu said: "The lord and the public are the policy of the fourth-class people, and the people's burden is far lighter, can the people's tax be slightly increased?" ”

"No!" Deng Ji resolutely opposed this proposal: "The old courtyard is formed. It is also necessary to make rules first, and then the law may change. However, those who work as farmers will never be endowed! ”

After recovering Nanyang from Liu Bei, the people under Deng Ji now have nearly 700,000 households, a population of more than 3 million, and under the policy of the fourth-class people, the annual income tax is close to 4 million stones.

Relying on the fact that there are no wealthy families in it, Deng Ji's official government has a very good annual income, but compared with the princes of various places, the expenses are more terrifying.

Under Deng Ji's command, there are now more than 65,000 soldiers in the army, and the salary of the brave soldiers is 12 stone per year, and the salary of the auxiliary soldiers is 8 stones.

After the taxes are levied in each county, the part must be set aside for the use of the official temple in proportion, and the expenditure of hiring people to do things throughout the year is also 340,000 stones.

In addition, a large number of inspectors, errand officers, clerks, county commanders, county guards, and officers of all sizes were to be paid. With the founding of the Great Yuan, more positions will be added, and the villagers will also have to spend a sum of money.

In addition to salaries, the purchase of weapons, armor, medicinal materials, warships, and horses is the real cost, and it is impossible to save any of it, and it is necessary to reserve military rations for the war.

Deng Ji has come to the present, and after yesterday he agreed on the officials at all levels, the monarch and the ministers closed the door and settled the accounts, and suddenly found that the annual income was no longer enough to pay the salaries of the officials of the new dynasty.

Deng Ji, the lord, had no insight, and most of the time he did things according to the results of everyone's consultation, but once he insisted on something, the civil and military people around him, including Tian Feng, would try their best to accommodate and cooperate with him, and this was a situation that had been formed for a long time -- almost everything he insisted on had miraculous results afterwards. Jia Xu proposed to increase taxes to solve the problem, but Deng Ji rejected it, and he himself no longer insisted, but frowned and tried to find another way.

It is not possible to increase taxes and open source, so Xu Shu thought of throttling: "Can we reduce soldiers and monitor salaries?" Or is it suitable for hard labor? ”

This time, Tian Feng has first objected: "Soldiers and supervision are the cornerstone of the country, and they must not be self-destructive!" Only by exempting from forced labor can the hearts of the people be ......"

Deng Ji also shook his head and disagreed: "The people under my rule will neither be given more endowments, nor will they be allowed to be forced into service!" ”

In fact, after all these years of governance, the people of Sizhou are very rich, and they are the homes of the commoners, and there is a lot of surplus food at home, but it belongs to the people, not the government.

Deng Ji carefully recalled that the majority of the government's income in later generations came from industry and commerce. When he came to this era, there was no need to think about industry, everything that could be sold to the people by concentrated craftsmen had already been sold by Zhen.

The rest is only business!

Under the policy of the fourth-class people, only the first-class meritorious people's homes could do business, and there were not many first-class meritorious people at the beginning of the system, Deng Ji was not embarrassed to collect taxes from these merchants who had worked hard, and his reputation abroad had always been bad, and in order to attract more foreign caravans to transport scarce goods, he did not levy taxes on foreign caravans.

But up to now, there are nearly 2,000 shops opened by the first-class meritorious people in the city of Guangluoyang, and there are many caravans entering from Hanoi and Nanyang.

The conditions are ripe for a commercial tax to be levied, and the fiscal problem may be solved.

After Deng Ji figured it out, he asked: "How about the business tax?" ”

Xu Shu asked: "Business tax?" The lord wants to impose tariffs? Vehicle and vessel tax? Or imitate Emperor Wu to issue a money order? Sizhou businessmen are not limited to the city, and the city tax is difficult to collect. ”

In this era, commercial taxes are difficult to measure, and collection is difficult and chaotic. Xu Shu mentioned several kinds of commercial taxes are more common, tariffs are levied at checkpoints, arteries on the tax, not a lot at the beginning of the establishment, are not included in the national income, as long as it can supply the customs guards, soldiers and other food and clothing consumption, to the officials after the corruption is more and more serious, many times depending on the mood of the customs officials, most of the value of the goods about twenty percent; Vehicle and vessel tax is a tax levied on merchant cars and merchant ships that are more than five zhang long; Emperor Wu of the Han Dynasty issued a decree to collect money in proportion to the wealth of merchants and craftsmen, and many people hid their family property for this purpose, and later the defendants confiscated their homes.

Deng Ji didn't know the commercial tax system of later generations, and only felt that the tax collection methods that Xu Shu said were not suitable, so he paced back and forth and tried to think about it, and after a while, he said: "The people of all classes under the rule may be able to replace the waist card, and the new card is the same as the old text, and only the bottom side is engraved with the person's seal." Regardless of whether the merchant sits on the Jia, the government will give a number of small receipts on time, and the merchant will sell the price on the top, and each person who sells the goods will be stamped on the receipt. The government collects small receipts every month, and the tax is one per ten according to the selling price, how about it? ”

Since Deng Ji frowned and paced thinking, Tian Feng, Jia Xu, and Xu Shu's eyes have been staring at him, and after listening to him, it was really wonderful, Jia Xu said: "Very good!" However, when you prevent people from copying small tickets! ”

This kind of commercial tax is not heavy, and the accumulated income is very considerable, and now the papermaking technology under the rule has made rapid progress, and it can make paper of different thicknesses according to demand, Xu Shu smiled: "This is very easy, the receipt can be kept stub, can be numbered!" ”

The other three all nodded, and Tian Feng said: "When it is widely publicized to the people, if the merchant sells the goods without his seal, and the person who makes the first complaint and verifies it, he can get half of the merchant's goods." ”

Tian Feng was still unsatisfied, and Deng Ji added: "The tax evasion businessmen investigated have no property. Outsiders have been demoted to Sizhou criminals for five years, and meritorious households will never be allowed to do business again! ”

Even if this matter is decided, but the township old people's home has not yet been formed, and any regulations agreed by the four people can only be temporarily implemented first, and only after they have been tried first, can these new things be found and solved.

Deng Ji said again: "All foreign businessmen are only allowed to sell." If you want to buy and resell it to other places, you must buy it at the merchants who are merit to the people under the rule, and it is forbidden to collect it from the people. Merchants under the rule can collect people's brocade silk, fish and other goods for sale, and there is no need to pay taxes for people's sales! ”

How many of the caravans sold out of goods and returned empty-handed? The content of this last sentence is nothing more than the profit of giving the first-class meritorious merchants to change hands, and it also saves other troubles, after all, the people are allowed to deal directly with foreign businessmen, and they suffer more losses.

Even if the people monopolize the acquisition, in this era, the local food will not be too ugly.

Jia Xu laughed and said: "In this way, you don't have to worry about making ends meet!" When the new currency is completed, the salaries of soldiers and officials can be distributed in half of the money and grain, and no more food will be paid. If the government only grants small receipts to collect business taxes, will another government be built? ”

Xu Shu said: "Among the six ministries, the Ministry of Engineering is simple and few, so it is better to be under its jurisdiction?" ”

Deng Ji, Tian Feng, and Jia Xu thought about it, and they all nodded in agreement.

Things are one by one, and they have been very hard recently, and after the discussion was over, Deng Ji moved his sore waist bones back to the backyard and stayed in Wu Ai's room all night.

After Deng Ji withdrew from her body, Wu Ai leaned his head on Deng Ji's shoulder and whispered: "The general knows that the concubine is the companion of the clan, and she often harbors fear, does not dare to have children before, and often takes medicine for contraception. ”

Deng Ji was taken aback, and when he turned his head to look at her, Wu Ai blinked mischievously and said with a smile: "Fortunately, I heard about the new system, and I have no worries, the concubine has stopped taking medicine today, and I also want to raise children for the general." ”

Indeed, with the establishment of a new system by Deng Jiding, the little brothers Deng Shi and Deng Zhang reconciled, entering and leaving together every day, and the relationship between Wu Miao and Jiao Qin eased a lot, although it was impossible to restore the original intimacy, the grudge no longer existed.

(Recommended ticket, monthly pass, request) (To be continued.) )