The main hall of the Yin'an Palace, the yellow curtain hangs low, and the gold is brilliant.

There were more than a dozen officials gathered in the hall, and the prince had the grace of each person to sit on a soft pier, Ye Zhao couldn't help it, there were a little more people, it seemed that a large conference room should be expanded, otherwise this Yin'an Palace was such a solemn place, and it was really nondescript to sit in a circle of officials.

Nearly 20 officials and commanders were present, including Bai Gui, the governor of Guangdong, Li Hongzhang, the governor of Jiangxi, Tang Shuyi and Zhou Jingshan, the directors of the bureaucracy, Li Jianchen, the director of the criminal house, Li Xiaocun, Yihaqi, and Gong Bingchang, the directors of the household, Yuan Shicheng, the director of the workshop, Zou Kaizhi, Guo Liangjun, and Zheng Zhen, the directors of the ceremonial house, Suna, the director of the military house, Sun Bozheng, the superintendent of the Guangdong Customs, and Shen Bao, the chief officer of the first town of the Pingyuan Army.

In fact, the topic that Ye Zhao said to discuss today has nothing to do with many of them, but it really has a lot to do with it, and it is because he gathered all the officials, and it can be said that these officials are the core leadership of the current Southern Dynasty.

Ye Zhao paced in front of the throne, all the officials looked solemn, unless the year passed, the prince rarely convened these many officials to discuss matters, but he didn't know what was going on.

Ye Zhao looked at Gong Bingchang, one of the owners of the house, speaking of Gong Bingchang This person is ambitious, enlightened gentry, erudite and talented, Ye Zhao personally visited him and invited him to go out of the mountain and enter the house, he actually sent his family wealth to donate to the treasury before he came out alone, more than 100,000 taels of net worth without blinking his eyes, he even said that he read the article of the regent, and hated the collusion between officials and businessmen.

Ye Zhao couldn't cry or laugh, this person is really too extreme, but the ideas of these literati today really can't be measured by the thoughts of later generations, and later generations may think that he is naïve, but now he looks like he is unparalleled, and he may not be able to do what he explains.

Gong Bingchang has his own views on finance and taxation, and has a clear understanding of the current situation, Ye Zhao has read the briefing article on taxation in the "Yue Bao", of course, he naturally does not know that this is the book of the general Wang, and he also wrote an article that the Southern Dynasty should reform the tax system, which is very progressive in the spirit of taxation, Ye Zhao immediately became a confidant when he saw it, which is also one of the reasons why Ye Zhao personally invited him out of the mountain.

What is a progressive tax? It is the most important principle of taxation in modern society, that is, the tax increases progressively according to the increase of taxpayers' property, and most of the tax burden can fall on the wealthy, such as inheritance tax, which may only collect one percent of ten thousand silver dollars, but one million silver dollars may be ten percent, and it began to be implemented in Britain more than 30 years later, which is an important means to alleviate the gap between the rich and the poor in society and adjust the distribution of social wealth.

Not to mention the current industrial tax in the Southern Dynasties, the agricultural tax is still mainly based on the apportionment of the Qing system, and if it is not reformed, it will immediately become the biggest obstacle to the development of the capital economy in the Southern Dynasties.

At the same time, for land annexation, although the apportionment of land to mu can be alleviated to a certain extent, it will not change the situation that the poor are getting poorer and the rich are getting richer, because no matter what tax rate you take, the landlord class can still pass it on to the hired workers, in the final analysis, it is still a kind of indirect tax, and if the tax system can really regulate the distribution of social wealth, it must implement direct taxes, and taxes must be collected directly according to personal wealth income.

Looking at Gong Bingchang, Ye Zhao paced two more steps, and said lightly: "Today's matter is a tax matter, and I want to discuss it with you." ”

All the ministers were stunned when they heard this, and said in unison: "Don't dare" and "Please ask the prince to instruct" Yunyun, the prince says politely every time, but who dares to be? Shenbao, Suna and others are relaxed, why do you think it's a big deal, what is the big deal about collecting taxes? The prince said how to collect it, so don't you collect it much? However, Li Jianchen, Li Xiaocun, Li Hongzhang and other civil officials had solemn faces, but they knew the possible impact of the tax reform in one dynasty, and if they were not careful, it would be a big turmoil.

Ye Zhao smiled: "For a while, you can speak freely, I am not a kind word, this tax reform is not a child's play, I must listen to your inner thoughts." ”

"Yes," the ministers nodded.

Ye Zhao paced again, and there was silence in the Yin'an Palace.

"In a society, if an honest person with normal ability cannot support himself by useful labor, then we can say that there is something wrong with the system of this society, and there is a malfunction in the economic apparatus."

Ye Zhao's opening remarks made all the ministers nod their heads, and now they are gradually getting used to new words such as "society", and they can all understand Ye Zhao's meaning.

"Unfortunately, under our rule, this phenomenon is not uncommon, and it can even be said that a considerable number of people cannot support themselves through normal labor. Of course, this is a long-term problem, but since there is a problem, we have to find a way to solve it, otherwise, what is our duty? Now that we have the ability to allocate social resources, we need to make this society more and more equitable. ”

Li Hongzhang twisted his beard and said with a smile: "Lord, every time I listen to the holy talk of the prince, I want to be in a humble position. "Truth be told, the regent's insight, his keen insight into society, his ability to see through its essence, and his point-to-point comments are often as pleasant as a discerning statement, and many vague questions are immediately clear.

Ye Zhao smiled, then clapped his hands, and soon a clerk wearing a navy blue uniform sent a piece of paper to everyone, Ye Zhao continued: "You all take a look, this is the personal income tax collection system that is currently implemented in the United Kingdom, but it is very imperfect, I wrote a special analysis and comment." To put it simply, I am going to collect taxes according to the capitation, of course, according to their personal income, in fact, it can be said that it is to tax the rich, the starting point of income tax I think should be more than 200 or 300 silver dollars per year, the specific threshold is set to be more than 200 or 300 silver dollars, the specific threshold is set to be discussed again, the tax rate is also negotiable, and the annual income below the threshold can be exempted. ”

The tax threshold should be much higher than the average income of the whole people, or through other means, high-income people pay more, and low-income people pay less or do not pay, which is the essence of the principle of income tax collection, and will play the role of adjusting the distribution of social wealth as a lever, otherwise, it is to collect wealth from the whole people.

Everyone looked at each other, and Shen Bao, Suna and the others were afraid that they didn't know anything even after reading the letter in their hands, and the rest of them hurriedly went to turn over the materials at hand.

Ye Zhao said: "From now on, personal income must be open and transparent, and concealing income will also violate the law." Saying that, he looked at Gong Bingchang, "These things, how to review, how to count, and how to punish violators, you have come up with a charter, of course, this violation is mainly to punish it from property, but you don't have to go to prison at every turn." ”

After pacing two steps, he continued: "This tax is open and transparent, and this part of the collected silver can be called the allocated resources, mainly used for infrastructure, compulsory education, public health, etc., to put it bluntly, it is spent on the poor, improve the quality of the poor and their competitiveness in this society, and alleviate the widening gap between the rich and the poor." ”

Although the UK now levies personal income tax, it will take twenty or thirty years to truly standardize and modernize, Ye Zhao's reputation is now rising, and the world is in a big mess. When society is truly stable, it will be difficult to promote many changes.

Ye Zhao returned to the throne, took a sip of the teacup, and said, "Okay, you can also discuss." ”

Listening only to the sound of turning the paper in the palace, none of the ministers spoke, and it was taboo to speak easily without understanding something, let alone in front of the regent, whether it was for or against, it was absolutely forbidden to speak.

Ye Zhao said again: "There is also the issue of land, this real estate tax must also be levied, but we have to discuss how to levy the law, and we can't let it be passed on to the hired peasants." In addition, the relationship between the peasant worker and the landowner must be clearly stated in the contract, the contract must be filed in the local township office, and the landowner must be punished for the obviously unequal contract. ”

pondering, Ye Zhao continued: "Before the tax reform, before verifying the property and income of the whole people, the first thing we have to do is to tell all the people that private property is sacred and inviolable, and this should be the highest principle and the most basic principle of our various legislation. ”

How to calm the hearts of the wealthy class under the condition of tax reform? Naturally, it is clear that the system of private property is a malaise of dynastic society in China for thousands of years, and in fact, private property is not guaranteed in any way.

Reform of taxes and laws at the same time can be described as a slap in the face to a sweet date. In Britain, the aristocracy has always occupied the right to speak in society, but the collection of income tax has not encountered much resistance. However, in the Chinese social tradition, wealth is not exposed, and there are many things in property, and this reform can be said to have touched many of the core things, and it is likely to set off a monstrous wave.

This is also the reason why Ye Zhao solemnly summoned the most influential giants of the Southern State regime to discuss.

Ye Zhao sipped the tea and said with a smile: "There is also inheritance tax, of course, this is just an idea of mine, the tax rate is levied according to the amount of property, for example, less than 10,000 silver dollars can be exempted, 1% below 100,000 silver dollars, 5% below 1 million silver dollars, 10% more than 1 million silver dollars, and so on." ”

This time, Gong Bingchang was surprised, and asked suspiciously: "Inheritance tax?" ”

Ye Zhao smiled: "This is just an idea of mine, even if it is implemented, it will definitely only symbolize the surname tax at the beginning, and it will be a long, long time before the tax rate I said is really implemented." pondering and saying: "If the inheritance tax is collected, the royal family can be exempted, but from now on, the royal family will be responsible for its own expenses, and it will no longer be able to take silver from the treasury." ”

Gong Bingchang was even more stunned, the royal family still has to consider paying taxes? Paying your own expenses without paying taxes? This, this is really appalling.

You must know that in the Qing Dynasty, the silver in the treasury was almost no different from the royal family's own, especially in the late Qing Dynasty.

The ministers were even more silent, and they really didn't know what to say.

Ye Zhao knew that what he said was incomprehensible for a while, so he smiled and said, "That was a long time later. It's done, let's look at what you have in your hands first, discuss it, discuss it. ”

(To be continued)