It's the end of the year, and Shi Bufan can be said to be one of the busiest people in Datang. Pen @ fun @ pavilion wWw. ｂｉｑUｇE。 info is not only responsible for receiving foreign envoys to celebrate the first year of Emperor Li Shimin's accession to the throne, but also responsible for various budgetary affairs of the Tang court. For example, Shi Bufan concurrently served as the "dispatch" of the chairman of the Datang Budget Committee, and he naturally had to be responsible for Datang's budget. I'm as busy as a dead dog every day, and I have to review some budget documents almost every day. This is not only a corresponding expenditure budget, but also a corresponding revenue budget. In fact, China's budget system has a history of many years, and it is not that people generally think that there was no budget system in ancient times. As early as after the collapse of the rent adjustment, the Tang Dynasty adopted the two-tax law, that is, a tax system in which the amount of income is within the limits of income. He used to budget how much it would cost in the next cycle, and then set the total amount of taxes that the people would have to pay.

Although it is still a little unscientific compared with the tax system of later generations, it is at least a great progress, preventing officials from arbitrarily collecting taxes and playing a certain restrictive role. Therefore, the budget system was popular as early as the Tang Dynasty, and it was not that there was no budget system in ancient times as ordinary people imagined.

As the chairman of the budget committee, Shi Bufan is responsible for reviewing the income of various departments and various expenditure budgets. Although the Budget Committee is a large department, in fact, each ministry makes its own budget, and then reports it to the Budget Committee as a general decision on the budget review. If all of them are done by the budget committee, then it is really impossible to count thousands of people on the budget committee, and it is not even professional!

"Ladies and gentlemen, I asked you to come today, because I found some problems with you. I've looked at this budget for next year's income, and it seems that there are some problems! Shi Bufan said.

"Chief Shi Cao, is there any problem?" The staff member of the Ministry of Labor asked.

Shi Bufan first asked: "According to the current rules, the tax on patents is collected by your Ministry of Industry, right?" ”

"Yes! It is expected that the total income of our patents will be more than 80,000 yuan next year, which is still calculated according to a relatively low price, maybe more. Especially since Shi Cao Chang proposed the rule of patents, we can collect 20% of the patent tax as a special protection fee for the imperial court. So we're charging more and more now, and it's really too rich! The Ministry of Labor, Wai Lang, said.

Other departments are red-eyed, your uncle, this annual income is at least 80,000 yuan, as more and more patents are invented, the so-called patent tax of the imperial court will definitely be very large, so it is definitely a windfall for the Ministry of Industry! Now Datang's finances are thriving under the extraordinary toss, and various financial revenues have increased suddenly. Not only looting from the Turks, but also various patent taxes and so on is also a huge income.

Since Shi Bufan proposed the method of patent protection, the enthusiasm of the common people for invention was very high, and the imperial court provided protection, and then took 20 percent of it as a special tax. The people have a lot of windfalls, and even led to the increase of various commercial consumption, and commercial taxes have also begun to increase. Although the proportion is not too high compared to the agricultural tax, it is inevitable that the proportion will increase.

Shi Bufan believes that in the future, once the tax on business becomes higher and higher, and the proportion of government revenue is higher and higher, then the agricultural tax will become dispensable. Once commercial taxation accounts for the vast majority of the country's tax revenue, it means that the industrial and commercial society has arrived, which has replaced the agricultural society. At that time, the demands of industrial and commercial people will no longer be suppressed, and if they are reluctantly suppressed, revolution may break out. Once the general trend of the world and the economic foundation of the whole world change, the government must change with it, otherwise the revolution is inevitable.

"I've seen the budget of your Ministry of Works? What do you mean by the Ministry of Works? Your budget actually wants to distribute coal and charcoal to the workers for heating?? Shi Bufan asked.

Wailang, a member of the Ministry of Labor, nodded and said, "Yes! Now that the imperial court has money, buy some firewood and charcoal for the people as heating, so that the workers who are building for the imperial court can feel the emperor's grace! ”

Shi Bufan directly picked up the account book and smashed it directly, scolding: "Haodang, you big-headed ghost!" You see that you can't do fake accounts, what day do you buy coal? It was the height of summer, and in the middle of summer, your Ministry of Industry bought coal to heat the workers, you are insulting my intelligence! Bastard, how dare you fool me by making false accounts? ”

The worker Wailang was suddenly embarrassed, and scolded those stupid pigs in his heart, his brain was full of dung, and he actually made fake accounts except for such a basket. Midsummer facts buy charcoal firewood for heating, this is not a pig brain? As a result, Shi Bufan found a problem, so it was clear that he was making a fake account!

The worker didn't dare to say a word, this fake account is said to be more than eaten, and if it is heavy, it is a crime of bullying the king. If Shi Bufan takes the opportunity to play on the topic, then I am afraid that the consequences will be unimaginable.

And the driver of the Ministry of War, Wai Lang, smiled, obviously feeling more proud that this guy from the Ministry of Engineering was unlucky.

"Don't laugh, you can't escape! Do you look at the budget that you, the driver's division, have prepared food for the paving workers? One person has twelve catties of grain a day, are you feeding people or pigs? Even if there is less oil and water now, it will not cost 12 catties a day! Are you feeding pigs or feeding workers? Even if I'm a liberal arts person, I don't even know this number! Shi Bufan then threw the budget book of the car driver to him, obviously it was also a fake account.

"And you, the Criminal Department, you also have problems. You idiots, you can't even make fake accounts, what do you want me to say? Shi Bufan slapped the table directly and scolded.

Those officials were frightened for a while, and Shi Bufan reviewed some of the accounts, and they all saw that there were fake things here.

"Hmph, these guys, you really think I'm stupid! You are a little tender in front of me as an economist to make false accounts. It's really Confucius who sells articles in front of his door, and Lu Ban makes a big axe in front of his door! Shi Bufan complained in his heart.

"Tell me, what do you want to do? What do you want to do if you have a false budget? Shi Bufan asked.

The member of the Ministry of Labor, Wai Lang, immediately gritted his teeth and said: "Chief Shicao, someone in our Ministry of Industry suggests that it is better to report more, so that we can keep the money we have left for the Ministry of Industry and it will be more convenient for us to do some things ourselves in the future." If you ask the court for money every time, it's too ...... It's too ......."

"It's too much trouble, isn't it?" Shi Bufan asked.

"Yes!" Wailang, a member of the Ministry of Works, was too frightened to deny it.

"Is this the case with the military department?" Shi Bufan asked.

"Well, we Shangshu Li Jing said!" The driver replied.

"Li Jing, it doesn't seem to be a good bird! Above the Tang Dynasty, there are not a few really good birds! Well, including me! Shi Bufan thought.

Shi Bufan didn't know what these guys thought, these guys were actually very simple, they just wanted to leave some money and deposit it in their own department's small treasury. This kind of small treasury has also been repeatedly banned in later generations. In various government departments, and even in many state-owned enterprises, some private enterprises may also have them.

If the scale is too large and there are too many departments, there will also be serious departmental interests. In fact, departmental interests and self-centeredness have also been greatly reflected. Originally, according to the principle, all the money saved should be returned to the higher authorities or the finance department for unified allocation and redistribution. However, there are many times when some departments will have selfishness, and under the thinking of self-centeredness, they are also based on the principle of rotting meat in the pot, and would rather stay with themselves than take it away from other departments.

The money is often spent by a neutral excuse under various pretexts, but in fact it remains in the secret treasury or secret account of the department. It is possible that the money is used to pay benefits to the members of the department, or to do something inconvenient to talk to the superiors. Some things in the department must be approved by the superiors, and the superiors can only do it after they have allocated funds.

In fact, this is one of the most important manifestations of financial power and administrative power, those subordinate departments want to leave some money, that is, to leave financial power and financial resources, so that with a certain degree of independent financial power and financial resources, you can do some additional things for yourself, and even can give benefits to your own department, or carry out some luxury consumption for your own department. There are even more ruthless, and several leaders of the department have carved it up by themselves.

"Good! Have any of you learned to use the little vault? Do you know that you have some small vaults in your own private vault? Looks like you're making rapid progress! Shi Bufan said in a weird way.

Shi Bufan knows that this kind of bad habit of officialdom is definitely inherited from ancient times to the present. Although the word "standardism" did not necessarily exist in ancient times, it does not mean that there was no "standardism". When leading troops to fight, they eat more food for their troops and occupy all kinds of food, which is also a manifestation of "self-centeredness." Fundamentalism is a thing that has been inherited in the same vein, and it will not be created or disappeared because of different times. The emergence of the state, in fact, is the embodiment of one of the largest "standardism", the living habits and consciousness of a group of people. In order to protect their interests from being violated by other human beings, people with similar forms formed an organization called "state", what is this non-positionalism?

Those people in the budget committee are not bothered to put a fart, and if this matter is played by Shi Bufan, they will be unlucky.

"Of course, in fact, you have this kind of thought, and it is understandable! I don't blame you for that! Shi Bufan said.

Those guys finally breathed a sigh of relief, but they didn't know that Shi Bufan didn't say a word in his heart.

"Actually, so am I, I do much more ruthlessly than you! But it's also more secretive, you idiots, don't let me get the handle, then don't blame me. Some things are not discovered, but once they are discovered, they will be unlucky. It's like doping, it's high-tech if it's not discovered, it's doping when it's discovered. Although everyone did this, but you were discovered by me, you deserve it! Shi Bufan thought.

Shi Bufan directly took out the pen and crossed out the accounts one by one, crossing out all the suspicious situations. There are many things that do not conform to financial common sense, even those that do not conform to the normal situation, and all kinds of things that do not conform to the normal phenomenon have also been marked out by Shi Bufan.

Those guys looked at these terms that Shi Bufan drew out, and they were all heartbroken, these were all terms that they wanted to make money from. They had intended to be "don't put all your eggs in one basket", but they adopted the idea of three holes of cunning rabbits, and separated these various terms and conditions for collecting benefits from their own small coffers, and these piecemeal and separate things were carried out in order to help themselves get money from them.

But they didn't expect that Shi Bufan, this guy is not a vegetarian, and he really deserves to be the first saint of Datang financial management, and their projects that want to benefit from it have been drawn by Shi Bufan, and each one is very accurate, making them look like dirt.

These are all "handles", if they are taken advantage of by Shi Bufan, not only will they be unlucky, but even the entire department will face the unlucky result. They all wanted to cry, but there was nothing they could do. In front of Shi Bufan, an economist's financial saint, these small means are just an axe.

"You go back and give me the details of these projects, and you explain to me why you are spending so much money. If the explanation is not clear, then you can see that it is done! Shi Bufan said.

Shi Bufan sent back all the account books sent by various departments, just like a teacher correcting homework and then sending it back. Those guys saw that these "homework books" were drawn everywhere, and the depression in their hearts can be imagined. But no matter what, they have to endure it, whoever let Shi Bufan grab their handle once, they don't dare to speak.

"Chief Shicao, let's retire!"

"Retire, let's go and make a new budget!"

……

Those fellows were pardoned, and they hurried away, not daring to stay long.

"Hey, little vault, you guys, you're making pretty fast progress. I actually knew about setting up a small treasury so quickly, it seems that the ancients were not stupid! However, your methods are still too unpopular for me. Making a fake account is so full of mistakes and omissions, are you testing my IQ? Shi Bufan complained again.

"Next, we have to further reinvent our financial power, otherwise these guys will really do whatever they want! Datang's current financial power is too scattered, and it is not enough to just set up a committee, but it is necessary to substantiate this budget committee, completely encroach on the financial power of the household department, and gradually empty the household department. (To be continued.) )