The principle of clarity is to clearly tell all taxpayers that there can be no ambiguity about the items, amounts, places and dates of payment. Pen? Interesting? Pavilion wWw. ｂiquge。 The amount of info is as much as it should be, and the tax must not be collected less, nor can it be overcharged in various names. ’

I'm not one of those people who probably haven't even been out of Chang'an, and I know the local conventions well. What a big bucket receives, a small bucket out. Dipping and kicking, I know all these tricks. ’

Big bucket receiving, small bucket out, this is very simple, no need to explain. To pour the tip is to fill the grain to form a tip, which is another kind of overharvest. Kick the bucket, the world uses your feet to kick the bucket of rice, of course, after you put it in, you say that you want to level it, kick it, of course it is spilled, don't think that he will be kind enough to sweep it up, and put it back, you have to make up for it yourself.

The third convenience is to give taxpayers the greatest convenience, how they can pay conveniently, how we collect. The place of collection is located in a convenient place of transportation, and the date is also, and in the period when they are rich, the method of collection should also be as simple as possible. ’

Li Chen talked about Adam Smith's four principles of taxation, Li Chen has not read Adam Smith's theory of the wealth of the country, but he only knows it in general, but even if it is a little something, it is enough to be dizzy, these are only a little slight, and even the minister has no financial concept at all.

Originally, the two-tax system has made this principle, as much as possible to collect money, easy to pay, and convenient to transport, just... ’

The two tax laws are really the biggest innovation in China's history and China's fiscal history, and Yang Yan's proposal is indeed very much in line with the principle of convenience. It's just that...

So far in the Tang Dynasty, there have been many taxes to collect grain, cloth, and various kinds of goods. The reason is very simple, one is that the money is not enough, and the other is the severity, although the court collects the goods, although it is troublesome, but it is easy to toss and turn.

The fourth principle is the economy. When taxing, the expenses should be minimized, and what the taxpayer pays should be equal to the income as much as possible. In this regard, if the first few principles are done well, there is hardly any need to say about them. The only caveat is that there are fewer tax collectors, which is also a cost. Li Chen gave these prime ministers a rough overview of the four principles of taxation, and finally asked, "Do you think what I said is reasonable, if it makes sense?" What do you think of my Datang Finance and Taxation in line with these principles? ’

The prime minister is silent, compliant? None of them are met. The first fairness? The taxes of the Tang Dynasty have always been staked on the heads of the people, and they do not collect much for other types of people. Commercial taxation was the focus of the courtiers' struggle with the emperor.

The second item is OK. This is even more inconsistent, don't talk about Li Chen, everyone here, who doesn't have some local experience, and who doesn't know about local taxes. Although the imperial court has clear regulations on what should be collected, the local government often increases revenue without authorization. The ban does not stop.

In addition, the two tax laws clearly stipulate that forced labor should be exempted from forced labor if it is included in the taxation. But is that place really free?

The third item is convenience. This seems to be there, there were still a lot of tax collectors in the Tang Dynasty, and the taxes were collected at the door, and the cards set up on the traffic arteries to collect taxes were waiting for the people to send them to the door. Of course, this is sarcastic words,

The fourth economy, not to mention this, has not been done in the first few items, and it will be talked about later. Even, there are many tax collectors in the Tang Dynasty.

Since all the ministers think that it is not in line with it, and they also think that I am reasonable, then let's discuss how the tax system of the Tang Dynasty should be reformed to meet these four principles. ’

The conversation lasted from morning to late at night, and continued the next day, for several days. Many courtiers smelled something different from it. This conversation is a conversation between a few people who can decide the direction and future fate of the Datang Dynasty.

The next day after Li Deyu entered Beijing, Li Chen called for several prime ministers, talked for so long, and kept the content very secret, as long as it was not a head that needed to be treated, he could feel that it was unusual.

'The saint is about to burn the fire.' Someone said. The so-called three fires for the new official to take office, and the new emperor should be burned when he takes office. But before, Li Chen was tepid, and he had to get a salt tax reform. Although it is said to be a new law, many people can see that this is just an improvement of the old law during the reign of Emperor Xianzong.

After that, Li Chen didn't seem to have done anything. In addition to dealing with the government on a daily basis, he is to wander around here in the Ordnance Supervisor and the Shaofu Supervisor. Occasionally go to see the army, and other than that, there's not much to do.

Everyone thought that the emperor's fire was over. Probably when the horse was burned, it burned too hard and went out. Who knows, it won't be long before such a fuss will occur. It's really a blockbuster.

This conversation, known as the "Dazhong Fiscal and Tax Reform", has had an impact on the world for thousands of years. It has not only become Datang, but also the highest fiscal and tax guiding principle for future generations. Li Chen not only talked about the four principles of taxation, but also talked a lot about the application of taxation. He also discussed with the prime minister how to improve it. Its influence is far greater than that of the discussion hundreds of years ago.

Of course, no one knows the impact of this at present, and it is not even known what was discussed. The courtiers just instinctively wanted to know what was going on.

The courtiers did everything possible to know the contents. However, among the people present, Li Chen was not something they could see casually. Several prime ministers are cunning and cunning, and they don't say anything when they ask.

The only one with a low official position, who is said to have been present and made a record, has not appeared for several days, and has never returned home. Desperately sorting out the records in the Hanlin Academy. All the Hanlin Scholars could watch and help sort out the records, but they were also given gag orders.

As long as the news leaks out, Li Chen's original words are to start the revolution as one and never use it. Regardless of that leakage, all the Hanlin Scholars will be removed from office and will never be reinstated. Scared, no one dared to go home, so they simply stayed in the Daming Palace. Fortunately, Daming Palace is currently being renovated quite comfortably, and it is nothing if you don't go back.

The only thing is that there was an accident, and when a Hanlin bachelor had to go home, he was blocked. He was surrounded by a group of court officials and asked him, forcing him to ask his family to take out a rope and say, 'Whoever is forcing him, he will hang himself in front of that man's house.' ’

It made everyone stunned and frightened. Don't dare to ask again. At the same time, I was even more curious about what I was talking about and why it was so secret. All of a sudden, rumors spread everywhere, and even the Shuntian Xun newspaper took the opportunity to print a supplement to discuss what kind of policy it was, so secret.

In fact, don't blame Li Chen for pressing it tightly. The Tang Dynasty is full of holes, and whatever decision is made today will be known to Chang'an tomorrow. Where to fight, the grain and grass have not yet been delivered, and the subordinates of the troops and the goals of the operation have been passed on to everyone. Li Chen simply beat everyone on the spot, and it was important to keep it secret.

It is said in the book that if the minister is not secret, he will lose his body, and if the king is not secret, he will lose his country. Li Chen didn't want to lose the country, so he could only change his way to make the officials lose his official position. Remind them of this.

After that, the courtiers waited for many more days. There was no follow-up. After a few days of discussion, it subsided a little. In addition to handling government affairs on a daily basis, the prime minister occasionally gathers in the government hall to discuss some things secretly. After two days, they will enter the palace collectively and discuss with the emperor. But there was no result, which made people so anxious.

After that, the prime minister gathered other people to join the discussion, and the officials of the household department, the official department, the three divisions and the criminal department discussed the matter with several prime ministers. This made all the people who were not involved itchy and unbearable, what was going on, the scope was so wide, and the officials of the household department, the official department and the criminal department were recruited.

All the participants collectively shut up, thanks to the blessing of the Hanlin Scholar, no one is forcing them to ask them now. All the officials involved breathed a sigh of relief, and so did the Hanlin Fellow, and thanks to the one who was forced to almost hang himself, they were now able to go home once in a while.

In fact, there is no need to ask, the shrewd courtiers can probably guess that there is a discussion about taxation and the rule of officials. Because the recruits are all related to this area.

This frustrated many speculations, and many people originally speculated whether the imperial court was going to war again. To crusade against a certain festival envoy, or to use troops externally. It's just that at present, Datang is still very calm, and I haven't heard of any knots who died, and the sergeant supported someone.

Not long ago, Yan Ji Jiedu made Zhang Zhongfang win a battle. There's no external trouble. However, there are still many people who speculate that the festival degree is made, and there is no need to keep it secret to the outside world.

And now, the results are in. It made many people breathe a sigh of relief, especially the feudal town. Don't worry. However, there are still people who are nervous, the government and taxes, is the emperor going to open the knife? Those tax collectors were particularly nervous, most likely because the emperor was dissatisfied with the lack of tax revenue, thinking that they were constantly greedy for ink and wanted to shoot them?

All of a sudden, the doorways and the doorways, the overwhelmed and overwhelmed, the tax collectors were miserable for a while, and the citizens looked at the jokes. They really hate these nasty tax collectors so much, and when they collect taxes, they raise their eyebrows one by one and make things difficult in every way.

Collect Mo money, too, everyone is afraid that these people will come to the door, hurry up and declare it truthfully, and pay more, don't think that you can collect taxes according to the sheet.

Now that they have fallen down, they are naturally very happy. These news were all reported in the Shuntian report, and the current Shuntian report was made, and the sales soared.

In this way, after a long period of time, the matter finally came to an end, and this matter that everyone had been concerned about for a long time and discussed it finally came to light.

The first is the official system, Li Chen reorganized the official system of the Tang Dynasty. The official system of the Tang Dynasty was very concise in the early days. However, as time progressed, more and more things did not conform to the original plan, so the post appeared.

What everyone understands best is the festival degree [make], this system appeared in the early Tang Dynasty. It's just that they all appear for a short time. When the task is accomplished, it will be abolished.

In addition to the festival degree, there is also the so-called city ship [make], this is not a clerical error of the city ship, in the early Tang Dynasty, there was no concept of the city ship division at all. Even the collection of customs duties was decided by the Wu Zhou Dynasty, so this temporary official position was dispatched.

Li Chen was very tired of this phenomenon, and Li Chen decided to change it to the phenomenon of stacking beds and frames in the Tang Dynasty. But since it has been established for a long time, it is necessary to put him on the right track. Li Chen had an operation on the official system.

More than 100 years in advance, the city ship division was formally established, no longer an envoy position, but a formal official position, and the establishment belonged to the palace province. Of course, the income still belongs to the inner treasury, and the palace province is originally a position such as a royal housekeeper, and it is a serious establishment, but it does not belong to the outer court.

In addition to the city department, there are many envoys, all of which have been incorporated into the right track. Basically, the relevant officials have a formal establishment, and they should belong to whomever they want. It's useless, the stacked bed frame house has to be sorted out.

For example, the three divisions, who have studied history, know that the three divisions of the Song Dynasty have very heavy powers, and they are also known as the finance minister in the Song Dynasty.

This position continued until the Song Dynasty, until it was integrated into the household by Wang Anshi, and then disappeared. And Datang, in fact, is not without such an attempt. The duties of the three divisions originally overlapped with the household department.

How did Liu Yan get downed by Yang Yan? It was Yang Yan who proposed to reorganize the three divisions into the household department. Let Liu Yan be dismissed from office. It's just that the household department took over in a short period of time, and Yang Yande's goal was achieved again, and he returned to his original state.

Now, Li Chen has reorganized the three divisions into the household department. However, he is not as stupid as Dezong. If he were Dezong, there would be no way for the household to take over, right? Okay, just let the officials of the third division take over the household department. Let Yang Yan move a stone to shoot himself in the foot.

Li Chen has done this now, not so much that the three divisions have been integrated into the household department, but that the household department has been integrated into the three divisions, and the work of the original three divisions has not been taken over by the household department, so they let the officials of the three divisions do it, they just changed their names, and they still have to do the original work. And the original household officials naturally had other uses.

So, the problem was solved. There was no chaos in the Tang Dynasty, but the officials were busy changing official seals and official uniforms for a while.

Of course, if it was just a change of name, there would be no need for Li Chen and the prime minister, who took all the relevant officials and worked for a long time.

The entire household department has also undergone major changes. This also involves local festival envoys. In the future, all financial and tax-related affairs will be taken over by the household department. At the local level, the Department of Finance and Taxation has been set up to be responsible for all tax collection. At the same time, the local government is strictly forbidden to meddle in taxation.

It is strictly forbidden for localities to collect taxes without authorization, not to set up cards to collect taxes without authorization, and not to send tax collectors to collect taxes on their own. All taxes are taken over by the household department. This is the first step in the local government's collection of power, and the financial power is taken back from the hands of the Jiedu envoys back to the central government.

This is the system of the Song Dynasty, in order to control the moderation of the envoys, all taxes, whether it is tax collection or transshipment, are not allowed to interfere with the locality. There's no money, see what you can do.

Of course, Li Chen will not let the place have no money at all, everything has to be received by the imperial court, what should the place do? Don't look at the Song Dynasty, the imperial court paid a lot of taxes, but the place was terribly poor.

Of course, he changed that. (To be continued.) )