Before the first wave of reforms, there was a major personnel transfer between the two governments. Zhao Yi seeks to be a master in old age. The court persuaded him to retire with seventy, Zhao Yi was seventy-three years old, and he was uneasy.

Although he stood on Ouyang Xiu's side and said good things when he fell to Ouyang Xiu, this person was still a loyal elder. Zhao didn't listen, and then wrote a resignation list, Zhao Ji also persuaded, but still didn't listen, wrote three tables, and had no choice but to resign. Zhao Ji asked Zheng Lang who could make up for it, Zheng Lang shook his head and said, "Your Majesty decides for yourself." ”

During this time, many officials were deposed, that is, lower-level officials, as well as local officials, and it was also submitted to Zhao Ji, and it was approved by the two systems. The reason for the dethronement is either old age, sickness and disability, or violence in the township, or inaction, or corruption and bribery, but Zheng Lang will definitely not participate in such a major personnel change, so as not to fall into the tongue of others.

In fact, behind this personnel, there is a major flaw and loophole, which is now for Zheng Lang and Zhao Ji to make reasonable use of it.

It's almost time to unveil it.

Zhao Ji thought for a while, issued an edict, and transferred Tang Jie to Beijing to serve as the governor.

"Tang Jie," Zheng Lang muttered, and couldn't help but look at his student Wang Anshi again, thinking in his heart that it might not be. At this time, you can see a change in the restructuring, if it was originally, Tang Jie was a member of the governor's affairs, and Tang Shuwen still served as a supervisor and minister.

There are many systems destroyed by Han Qi, and some are not only destroyed by Han Qi, there are Lu Yijian, there are Ding Wei, etc., over the years, many of the systems formulated by Taizu Taizong of the Song Dynasty have been destroyed. Yanchen may not be a good person, and the prime minister may not be a bad person, but the father and son are the prime minister and the other is the minister, does this minister still have the responsibility of supervision? Tang Shuwen was transferred to the secretary supervisor as a young eunuch.

The ministers retreated.

Zheng Lang was a little worried. Reform is a three-step process. The first step is restructuring. The second step is to reorganize the armed forces, not only to reduce the number of troops, but also to carry out a reform of the military system. The third step is not to reform the market law, the green seedling law and the exemption law, but to slim down.

The less troublesome is the second step. But that's all troublesome.

Tang Jie is famous all over the world for his straightforwardness, what if he is stubborn? Is it possible to sit back and watch Wang Anshi come to a three-qi Zhou Yu?

He was a little uneasy in his heart, but there was another person who called it real uneasiness.

Wen Yanbo.

Wang Anshi and Sima Guang only laughed twice, and let Wen Yanbo rest. Since then, Wen Yanbo has returned to the time of peace and remained silent. There is no one to deal with, Han Qi is like this, and Zheng Lang seems to be like this. However, Zheng Lang does things somewhat in a bit of proportion, what kind of person is Tang Jie? In the original Lantern Shirt Incident, Tang Jienai was the most powerful minister, and once let the imperial court devolve to Chunzhou, a bad place in Lingnan, which was later changed to Yingzhou, which is still one of the worst areas in Liangguang. Liangguang is now densely populated. It's not scary, but what was it then?

Once this person returns to the court. Can I still have a peaceful birthday? The main reason is that he is not like at the beginning, he is gradually disappearing, and Zhao Ji may not be able to shelter him like Zhao Zhen.

When I returned to Zhongshu, I didn't have the heart to work, found Zheng Lang, and said: "Xingzhi, after the next duty, how about you and I go to Fan Lou to talk about it?" ”

Zheng Lang looked at his worried Zhong Zhong and said, "Okay." ”

After the next value, I came to Fan Lou.

Before going up to the fourth floor, when he was climbing to the third floor, he asked the big shopkeeper of the Fan family, that is, Fan Yue'er's eldest brother, to stop Zheng Lang and said respectfully: "Gong Zheng." ”

"My own family, don't be so polite." Zheng Lang helped him up.

Wen Yanbo knew about the relationship between Zheng Fan's two families, and his son entered the private room and let them talk outside.

Fan Yue'er's brother said something.

That is, parallel imports.

Although the new commercial tax is simplified, it cannot be summarized into one sentence, and the tax is levied from the land, and the tax is levied from the land. That's not Jane, it's irresponsible.

Although it is simplified, there are some regulations, such as at first I wanted to use the distance calculation, but found that it was impossible at all, and then I could not achieve this technology, so I changed the form. There is only a tax in the state capital, that is, there is only 3% tax on any goods, and there is no tax. Of course, the tax rate of the store is still unchanged from the original tax rate of the place of origin, but this has little to do with the tax generated when the goods are moved. There is only one current tax on the flow.

If you cross the state capital, you can trade on this road, and you will pay taxes once and pay taxes once. Pay two taxes across two roads, and so on, for example, if the tea is transported to the capital, no matter how it goes, it crosses four roads, then it is transported to the capital is 12% tax and 2% tax, that is, 13% of the tax rate. It's still simple and easy. But is this tax heavy? It's really not heavy, some small and medium-sized businessmen have no power and no power, if they safely transport Jiancha to the capital, they are unlucky, and they meet five or six cool officials, they may have to pay a 100% tax rate, or even more.

However, if the imperial court really wants to collect it, the tax rate is also considerable, and there is also the tax rate of local tea farmers included in the two tax laws, and the tax rate of store sales, if the tea is built and transported to the capital, it can collect more than 20 to 25 percent of the tax.

This change has become much simpler.

But there is a key factor, the huge difference in the price of tea itself.

For example, Hangzhou tea, later generations are very famous, West Lake Longjing, that refers to green tea and white tea, the Song Dynasty now eats tea cakes, semi-fermented, taste like oolong tea, so ordinary Hangzhou tea is low to the price of only a dozen yuan, the court to the merchant is 30 Wen, sold to the people but 50 Wen, sometimes less than 40 Wen, most of the areas after Han Qi reformed the trade law, the price fell slightly, but not badly. However, the price of building a tea head milk is nearly 200 wen per catty, and before the trade, the official price is 500 wen, and it is often 700 wen and 800 wen when it arrives in the market.

This is only the common tea on the market, not the most expensive, the most expensive species, not only Jianzhou, but also some other areas, these teas are not sold by catties, but by two sales, the price is not calculated in words, but in gold. One or two teas can cost several gold.

Zhao Zhen and Zhao Ji, these more stingy masters, as emperors, are reluctant to eat. After getting a few loaves, he called some important ministers, and the ministers shared one of them. The minister may not be willing to eat, and take it back for others to enjoy. Zheng Lang had divided this kind of special tea cake several times.

There is only one teacher in his life, he used to give it to Liu Zhizhou, and later to a few mothers, or his courtiers who worked hard, or soldiers who fought bloodily. He ate it with his wife and concubine. But not much to eat. It's expensive, if you eat a cup of tea, you won't be able to eat it for a few hundred dollars.

Not only tea, but also pen, ink, paper, and inkstone. Jade, utensils, etc., all have some top-notch luxuries.

These can no longer be taxed in the usual way.

But there's a benefit. The production is not very high, and there are not many stores that can sell it. It is impossible for a hawker to sell the top Jianzhou dragon and phoenix cakes on the street, will he believe that it is the dragon and phoenix cakes?

Zheng Lang is still mainly simplifying.

According to its price, some luxury goods are divided into three categories, purple, red and green, such as the highest grade tea cakes, calculated in one tael and one gold, that is, taxed in one tael and one gold, even if you sell one tael or three gold. But there is a premise that is in the list of luxuries. The land must be stamped by the government and the quantity must be indicated. When you arrive at the place, the government will stamp an official document to indicate the number received. On the first floor, the number of shops that are sold must be presented to the customer by the official documents stamped by the two government offices. Avoid confusion and make tax losses.

If there is no official document sales of this amount, once reported, the price of the goods will be fined 100 times, and the whistleblower will be fined 50 times, and if it is less than 1,000 yuan, it will be calculated as 1,000 yuan. Whether the whistleblower is a customer, a bystander, a fellow businessman, or a guy in the store, as long as the evidence is clear and the government breaks it, he can take a fine of fifty times and leave.

Let's supervise it together.

But it is only a theory, and it can never be realized.

Like the current commercial tax, the original tax rate of the producer, the tax paid by the vendors in the process of transportation, and the various taxes paid by the sellers will reach an average tax rate of more than 15 percent. There is only one thing, the grain tax, all grain taxes are only paid 3 percent of the tax, no matter where they are sold, only this tax rate, food is the most important thing for the people, used to stabilize the price of grain. However, the proportion of grain in the entire commodity economy is not large, and clothing, food, housing, transportation, marriage, birth, old age, sickness and death are not just as simple as grain, that is, poor households have to spend at least 20 yuan a year on commodities, and those large households do not know how to use tens of thousands of yuan. On average, it will be close to 100 yuan per household, at least more than 50 yuan. With more than 10 million households in the Song Dynasty, can it reach 100 million yuan to 200 million yuan in commercial taxes?

It's impossible.

No matter how it is reformed, almost eighty or ninety percent of commercial taxes have escaped. Luxury goods, in particular, are the most susceptible to tax evasion. As a result, there are still many untaxed luxury goods circulating in the market, which are parallel goods, in the words of later generations.

Tea is just one of them, and there are many luxuries, including fan lou, which are used more for luxury goods, tableware, ingredients, spices, and so on.

One has paid taxes, the other has not paid taxes, and parallel goods are naturally very cheap.

Now the Fan family is facing a dilemma, if all licensed goods are used, the cost is expensive. If it is a parallel import, will his brother-in-law be Zheng Lang, the initiator of the commercial tax reform?

Zheng Lang listened to what he had said, and couldn't help but smile when he looked at his eldest brother.

He asked, "Does the imperial court stipulate what punishment there is for buyers?" ”

Fan Yue'er's brother understood.

Zheng Lang said again: "I won't pay proper attention to it, there are a lot of people staring at me, and they will also stare at you." This has to be done well. ”

"I know, medium."

In the bar, Zheng Lang couldn't help but smile and walked into the private room. In fact, including this hundredfold punishment, it is just an auxiliary tool, and the warning is the main thing, so that everyone should not go too far. If it is really true, what will happen to Wang Anshi's implementation of the market law, and what will happen to him.

I know, but I won't break it, and I won't improve it further.

It can allow Mrs. Shida's family or the family of the powerful to hand over some commercial taxes slightly, and the pressure on small and medium-sized merchants can be relaxed, and there will be a chance to achieve the goal. The rest, must be reconciled.

Perhaps later generations will criticize themselves for not reforming thoroughly, and if they are thorough, it means that they will fail completely, and if they are not thorough, they will succeed. Pushing open the door, he muttered again: "Parallel goods, good." ”

Sit down.

First on the platter, watching.

After entering the Fan Tower, you have to prepare at least a few hundred taels of silver for a meal, but for the Zheng family or the Wen family, it doesn't matter.

Guys serve tea.

Wen Yanbo said: "When you were the emperor, it was the most pleasant time for you and me to cooperate. More than ten years have passed in the blink of an eye. ”

It seems to be emotional, no, you have to hear the voice outside the words, Zheng Xingzhi, we have also cooperated for a long time, and the relationship is good.

"yes. I saw Brother Kuanfu sitting here. I also thought of the original Chenguang. Suddenly I thought of Renzong...... Dream back ...... every night," Zheng Lang muttered.

Wen Yanbo was silent, Song Renzong had been dead for several years, but no one suspected that Zheng Lang's feelings for Song Renzong had disappeared.

The two drank tea, and the tea was sweet. The top restaurant is also the top tea. Wen Yanbo took a sip and said, "Xingzhi, the restructuring is coming to an end." ”

Some of the officials were summoned to the capital. Towards the end, in another month or two, even the reform of the two Guangxi provinces will be about to end.

Zheng Lang's forehead.

"What's next?"

"Army."

"Reducing troops is also necessary, but ...... in the northwest?"

"Don't worry about the Western Xia side, now that the court is in difficulty, I don't want to act, otherwise the Western Xia army is far from being the opponent of our army. Of course, don't let someone who doesn't know anything be the commander, even if our army is strong. It will also fail. Besides, Han Qi, who is proficient in military affairs, is in the northwest, what are you afraid of? Troop reduction is inevitable. "It's not just about layoffs. But the other party is Wen Yanbo, and the words are still half a point, and half a point is wonderful.

"I don't understand the military, but I still have the right to speak, but I will lose money this year."

In the past, the most military cuts were when Zheng Lang was the prime minister from Xifu, but when he served as the governor of the council, he successively carried out military reductions, and it took nearly ten years before and after to complete the task of reducing troops. Whether it is a batch cut or a one-time cut, the amount of this placement fee is also very large.

But this time, Zheng Lang plans to complete it at one time and carry out some military reform and restructuring at once, and it will be even more difficult to carry out reforms in the future after this momentum. Zheng Lang was thinking about another thing, it was difficult to say that it was difficult, and it was not difficult to say that it was not difficult.

In history, if the annual income of the Song Dynasty reached 110 million to 120 million, it was not harsh to the people. However, there is still the income of the Ping An Supervisor and the supervisors, not counting the bank supervisors, and the income of the few supervisors alone has brought nearly 20 million yuan of income to the country in a year. The increase in commercial taxes, large-scale development, the completion of new canals and river works, for example, there will be large floods in many areas of Hebei this year, and there may be more this year, but without the harm of the Yellow River, the harm of floods has become smaller, and the increase in sources and savings before and after this can also reach nearly 20 million. In fact, if we save the state expenses below 120 million yuan, and add the income of the banks, it may not be 180 million, but if there is 170 million, we can generate a surplus of 50 million a year.

This is the algorithm on the table, as well as military affairs, as well as natural and man-made disasters, all of which are unpredictable, thinking of this, I asked: "Brother Kuanfu, the way of finance, one is open source, and the other is throttling." What is the opinion of Brother Kuanfu? ”

Since you have extended an olive branch, at least take out a head name, otherwise how can I believe you?

Wen Yanbo thought for a moment and said, "Why don't you use iron?" ”

"Iron?" Zheng Lang almost jumped up. In history, Wang Anshi once suggested that he should give up the tea industry, that is, the tea franchise, the court did not make much profit, and the people were disturbed, Zhao Ji refused, and still monopolized Shu tea, and said that the iron, Wang Anshi was opposed, and did not pass. When I arrived in the Southern Song Dynasty, I was actually vinegared.

It's definitely not good. Zheng Lang said: "How much iron can the country produce in a year? How much is it worth? And how much is used for people's livelihood? It won't exceed 15.6 million, and how much can it be? Brother Kuanfu, look at the tea, the national tea is from the southeast, Huainan, Zhejiang, Fujian, Liangjiang, Jingjing, Guangzhou, and one from Shu tea, the statistics of the three divisions of Shu tea are 30 million catties, and the national tea can be counted at least 70 million catties, one catty of 100 Wen is calculated, and the market value is 7 million. ”

These data cannot be prepared for exact calculations.

Zheng Lang estimates that the country's iron production, including the safety prison from overseas, will not exceed 80,000 tons, and at most 40,000 tons will be used for people's livelihood. Of course, the tools produced are far from this price, dozens of times that of it, but that can be levied through commercial taxes.

As for tea, it is the same as commercial tax, it is also a bottomless pit, for example, Zheng Lang and these scholars like to eat tea, and they eat at least twenty or thirty catties of tea a year, and even their family members eat nearly ten catties of tea each. Ordinary people also eat tea, and what they eat is the kind of coarse tea that costs dozens of dollars a catty. Even the irregularities that have appeared have appeared cheaper fried greens. will eat, will also eat a few catties, and it is also exported to foreign countries, Western Xia, Tubo, Uighurs, Khitan, Goryeo, and other countries, as well as the Great Food and distant Europe, the tea production that can be counted is 70 million catties, but Zheng Lang pondered that the real tea production is at least 300 million catties or more than 400 million catties in order to meet the needs of the market. Why are there only tens of millions of catties counted by the three divisions? Don't ask, it's the same nature as the commercial tax. Many are either franchised, smuggled out, or regal tax evasion.

When the tea was implemented by Zhao Kuangyin, the country and the south were not unified, but the income was four million guan, which was relatively stable, and later the whole country was unified, and the tea output increased by more than half, in order not to collect the people, it was still four million guan. Until the war in the northwest, because of the high freight and serious corruption of officials, Song Taizong invented the method of cross-citation, so the tea government was corrupted. By the time of the auspicious talisman, there were only 730,000 guan left, and the Lint improved it, and it once soared to 7 million kan. If it is compared with the early years of the Song Dynasty, it is still low. At this time, tea production increased by at least four times. But the rich and the poor have been divided, and only the money of small and medium-sized tea merchants is collected. Forced by the controversy, officials in various places slackened and shrank to more than 200,000.

If you add the cost of officials and the cost of petty officials, Cha Yu is already in a serious deficit.

The reform of Lü Yijian and Li Jian was a very painful reform, which forced a generation of famous ministers to govern the country in broken steps since then, and their scheming became deeper and deeper, almost causing the country to almost split during the time of Renzong. Zheng Lang's implementation of the trade law in Hangzhou was only a demonstration for a local area. However, a few monopolies were not moved, and other officials repeatedly improved them, and by the second year of Jiayou, it was restored to 1.9 million guan, including 450,000 guan in taxes. There are also officials, soldiers, and miscellaneous money costs, and the actual real income is very pitiful. Therefore, Han Qi, Chen Shengzhi and Lu Jingchu initiated the reform of the incomplete trade law. After the reform, the income from tea was 1.17 million guan, including 800,000 guan in taxes. For the imperial court, it is difficult to say whether it is good or bad, although the income has decreased, because of the trade law, the cost of labor and miscellaneous expenses of the imperial court is also decreasing, and the actual income is about the same. For the people, it harms the interests of some large businessmen and gives small and medium-sized tea farmers and tea merchants a life. It depends on which square field you stand on.

In the Zhiping period, because of the corruption of the officials, the tea income was only 498,000.

In fact, at this time, the state has removed the costs of tea one by one, and there has been a very serious deficit again.

After Zheng Lang finished speaking, he looked at Wen Yanbo again, and thought in his heart, could it be that Zhao Ji thought of Rong Tie in history, it was Wen Yanbo's bad idea.

But it doesn't matter, at least economically, if you speak on your own, no official dares to do it. Guan Jian is how sincere Wen Yanbo is in extending an olive branch this time. In fact, deep in his heart, Zheng Lang also longs for Wen Yanbo to "abandon the dark and turn to the light". After all, the third step of slimming reform will be more sensational.

Tang Jie's arrival is a crisis for Wen Yanbo, but can Wen Yanbo stand on the front line again with himself? Thinking of this, Zheng Lang simply asked directly: "Brother Kuanfu, you and I have been in the same dynasty for many years, please say it directly if you have something to say." (To be continued.) )