"Leave these Tartars alone for now, let's straighten out our side." Liu Jun put aside the matter of the Jurchen's northward migration, and then said, "It has been a long time since the founding of the Han Dynasty, we defeated the Jurchen invasion, subdued half of the Mongol tribes in southern Mo, and also sued the Jurchens for peace. ”

"Even in the Central Plains, although rebellions broke out in various places, the rebellions in the north were quickly put down in a short period of time. Now the Luoyang puppet dynasty has been swept away again, and now the three-way army of the imperial court is sweeping away all rebellions. Now only the six provinces of Shaanxi, Gansu, Yunnan, Guizhou, Sichuan and Guizhou are still in rebellion, but the three-way army will also enter the six provinces, and the suppression of the rebellion is just around the corner. ”

"We still set our sights on the government now, although we can crush all the rebels militarily, but if the government is not handled well, and the people of the world cannot live a better life, then there will still be chaos after all. Tang Taizong said well, water can carry boats, but also can overturn boats, how to manage the world well, make the country rich and strong, and the people live and work in peace and contentment, this is the most important thing. ”

Or to put it more bluntly, so that the people of the world have food and clothing, which is our biggest task. Now you can also talk about it, what are your suggestions for this new dynasty and new policy? ”

Listening to the straightforwardness of what the emperor said, the ministers were also very honest. Today is the study of important ministers, there is no official of the Ministry of Rites to supervise the ceremony, there are not so many rules, everyone gathers together, but the atmosphere is more harmonious.

Ni Yuanlu said, "Your Majesty, if you want to govern a big country, don't be in a hurry." It is normal that the new dynasty was built, His Majesty had not been on the throne for a long time, the hearts of the people in the court were fluctuating, and the people of the world were unstable. The minister thinks that it is better to be steady and slower. ”

Liu Jun smiled.

"Steady, slower? What are you referring to? Is the new tax law a little slower, or something else? ”

The eunuch stood aside. Pour tea for the monarchs and ministers.

Ni Yuanlu did not hide his thoughts.

"The minister really feels that His Majesty is in a bit of a hurry, and the minister also knows that now that the new dynasty has just been established, everything is waiting to be rebuilt, but it is not possible to be eager. For example, this new tax law, now the imperial court has introduced many new taxes, all varied, and the minister is not against taxation, but the minister thinks that even if it is to be taxed, there should be a detailed rule. Sorted out all the tax names and so on. Then the edict was issued to the world, so that the officials of the world would be convenient, and the people would understand, which would be a good thing for the court and the people. ”

Liu Jun is not a person who can't listen to advice, he listens to good advice.

"The general constitution is right, in fact, the new tax law has been being drafted and sorted out, and I am ready to promulgate the Han tax law in the near future, and there will be detailed tax items in it at that time. and the scope of expropriation, etc. ”

In order for a country to function, it needs money and food, and the country's money and food come from taxes.

Taxation. For a country, it is the most important thing.

The death of the Ming Dynasty can also be said to be due to financial bankruptcy. The main reason for the financial bankruptcy is that the tax system is unreasonable. In addition, the clan lords and gentry all enjoyed privileges, and tax evasion and tax resistance were caused.

The most important thing is that the tax system of the Ming Dynasty is unreasonable.

Someone once said that taxation is the true meaning. It is to shear the most wool and listen to the least sheep.

Let Liu Jun understand that the population of the people in the world is more than 200 million, but the wealth of the world is actually concentrated in the hands of a few people. Therefore, this tax should naturally be paid by the few rich people, and the more numerous people should pay only a few, so that they can shear the most wool and listen to the least sheep.

Liu Jun focused the tax revenue of the new dynasty on commercial taxes.

The second important point is that the tax items are clear, and local officials are not allowed to collect taxes indiscriminately, nor are they allowed to increase consumption indiscriminately, let alone anyone is allowed to have tax exemption privileges.

For the meritorious ministers of the imperial court, for the relatives of the emperor, Liu Jun can reward money, and even land and knights, that is, he will not reward officials and land indiscriminately and give tax-free privileges.

Official positions are the famous instruments of the state and the management of the world, and they cannot be arbitrarily rewarded to those who are not qualified.

The right to tax exemption is even more important, once the precedent of tax exemption privilege is opened, it will be like the Ming Dynasty sooner or later.

In the Song and Song dynasties, the tax revenue from agriculture had actually fallen to a very low proportion, and the bulk of the tax revenue came from industry and commerce.

However, it is indeed not easy to ensure tax revenue, and even if the system is formulated, someone needs to implement it.

Liu Jun has become more and more aware of the traditional institutional setup of six ministries and nine temples, which somewhat restricts the implementation of the new policy.

Especially for the household department, one department manages too many things.

Just like the original Ministry of War, the Ministry of War used to be in charge of all military, political and military orders, and later Liu Jun established a separate Privy Council. Now Liu Jun also feels that he urgently needs to divide the household department.

During the Northern Song Dynasty of the Five Dynasties, the country's financial power was also divided into three divisions. It is divided into three divisions of salt and iron, degree branch and household department, and the chief is the envoy of the three divisions, and the status is second only to the province of Zhongshu, known as the counting. The household department is in charge of household registration and taxation, while the salt and iron department is in charge of the national salt and tea, mining and metallurgy, industrial and commercial taxation, etc., and the degree branch is in charge of the overall planning of fiscal revenue and expenditure and grain transportation.

At present, the imperial court has a number of separate departments, such as the General Administration of Grain, the General Administration of Salt, the General Administration of Taxation, the General Administration of Customs, and the General Post Office, but they are still nominally under the jurisdiction of the Ministry of Households.

Liu Jun intends to take it one step further.

"I plan to imitate the Five Dynasties and the Song Dynasty system, and divide the households. Later, the Ministry of Household Affairs was changed to the Department of Civil Affairs to manage household registration, salaries, and land endowments, and was responsible for grain transportation and disaster relief. ”

"Establish a separate financial department to be responsible for coordinating fiscal revenue and expenditure, formulating financial budgets, managing the imperial treasury, etc., formulating tax laws, adjusting tax increases and decreases, tax items and tax rates, etc."

"The Directorate General of Inland Revenue was renamed the Department of Inland Revenue, which was responsible for tax collection and drafted tax laws with the Financial Secretary. At the same time, it is also in charge of the monopoly affairs of salt, tea, tobacco and liquor, as well as customs affairs. ”

The General Food Administration and the General Post Office were transferred to the Department of Civil Affairs, and the General Administration of Salt and Customs were transferred to the Department of Taxation.

In addition, a new departmental audit office was set up, which was responsible for auditing the implementation of the budget and other financial revenues and expenditures, auditing the financial revenues and expenditures of various departments of the imperial court, auditing the revenues and expenditures of the implementation of the provincial budgets, and auditing the financial revenues and expenditures of the Imperial Bank.

The heads of the three divisions are called the Secretary of State, the Secretary of Civil Affairs, the Secretary of Finance and the Secretary of Taxation. The directors of each department are called Shaoqing.

When the important ministers heard the emperor's plan, they didn't reply for a while, and they were all thinking.

"In the future, the Financial Secretary and the Tax Department were responsible for drawing up the tax law, which was then submitted to the court for discussion, and finally decided by the emperor and the ministers. In the future, all tax items to be levied must be set by the central government. Localities do not have the right to set taxes and rates. All taxes will be divided into two parts. Part of it is national tax and part is land tax. ”

"In addition to the regular tax, one-third of the regular tax is attached to the regular tax, and the additional tax is the local tax. The national tax goes to the state treasury, and the local tax goes to the national treasury first, and then transfers to the provinces for use. ”

This is actually the return of fire to the public.

No matter which dynasty it is, in fact, the tax of the imperial court is only a regular tax. In addition to the regular tax, there must be an extra part, mostly in the name of fire consumption, and these additional taxes are the additional income of local withholding, and sometimes even officials.

The amount of additional fire consumption is uncertain, and even in many places, fire consumption is higher than the regular tax, or even several times higher.

After Liu Jun ascended the throne. An order has been issued to prohibit local fire consumption.

And now, Liu Jun is going to levy a land tax, which is also a fire consumption. However, Liu Jun's land tax. There is a strict regulation, one-third of the regular tax. And this fire consumption does not go directly to the locality, but must first be handed over to the national treasury and then pulled out.

"Your Majesty. Wouldn't the levy of additional taxes in addition to the regular taxes increase the burden on the people? ”

"I will lower the positive tax rate, but in fact the tax paid by the people will not increase. However, the tax was divided into two parts, one to the imperial court and the other to the locality. ”

In the late Tang Dynasty, the tax was almost the same, and the tax was divided into three parts, and one part was handed over to the imperial court, which was called Shangbao. A part of it was given to the yamen of the festival envoy, which was called the Liuzhou, and the other part was left to the local state yamen, which was called Liuzhou.

Now Liu Jun divides the tax into two parts, leaving a quarter of the tax for the local government. This is the office expenses of the local government, and all the taxes are released to the imperial court, which will undoubtedly make the local finances more difficult, and will definitely increase the corruption of local officials.

In this way, the fire consumption was not actually returned to the public, but only entered the account of the imperial court, and then turned it around.

However, in the new tax law, it avoids the uncontrolled collection of fire consumption by local officials.

Because now the grain has been changed from the past official settlement, to the General Administration of Grain, which bears the burden of collecting grain, collecting grain, and transporting grain, plus the use of silver dollars to collect taxes, in this process, there is actually not much consumption.

"In the future, the southern region will levy 15 catties of grain per mu, 5 catties of attached levy, and 20 catties per mu. In the northern region, 12 catties of wheat are levied per mu, 4 catties are levied, and a total of 16 catties of wheat are levied per mu. The silver is levied, and the grain and wheat are discounted into two silver dollars per quintal. ”

Yuan Jixian and the others quickly calculated in their hearts.

Soon he came to the answer, one acre of land in the south is equal to four corners of silver dollars, and two cents of silver dollars per acre of land in the north.

There are about 155 catties of rice in Daming, and the tax is 15 catties, which is nearly a bucket, and an additional 5 catties is levied, which is a bucket of two liters. In the past Ming Dynasty, except for the two places of Susong in the south, the field endowment was the heaviest, and it was generally more than one mu of three liters, but the additional fire consumption was more.

The yield per mu in the south is relatively high, generally reaching two or three stones.

The production in the north is lower, but there is also about one stone.

Calculating, the tax rate of Xinhetian is about 15 taxes and 1, which is far higher than the 30 taxes set at the beginning of the Ming Dynasty. However, the Ming Dynasty's 30 taxes are just good, but in fact, the additional part is many times that of the regular tax, or even ten times and dozens of times.

Fifteen taxes one, as long as there is no fire consumption surcharge, it is not too high. Liu Jun believes that this tax rate can be fully borne by the people.

The people of the Ming Dynasty also have a very heavy burden, that is, the Ding tax, which is actually the poll tax. It was levied according to the capitation, especially after the Ming Dynasty changed to levy silver, many laborers were changed to the government to pay for silver, and the silver was finally distributed to each people. But because many large households have privileges and do not bear them, Ding Yin is often a great burden, no less than Tian Fu.

Since the Tang Dynasty and the two tax laws, the poll tax has been abolished and is included in the two taxes. But later through the Song, Yuan, and Ming dynasties, this poll tax has actually been there, even if it is a whip law, this poll tax has not only not been canceled, but it is actually equivalent to paying several copies.

The two taxes originally included the poll tax, and the later whip law naturally included it.

However, this is also the practice of various dynasties, after all, the poll tax is a large tax, especially in the localities, which are counting on this revenue to be used.

And the poll tax is a heavier burden on the people, because whether you have money or not, he is taxed according to the head, not according to property, and the rich and the poor pay the same tax.

Later, in the Qing Dynasty, the fire was returned to the public. Spread into acres.

Fix the number of people, and then spread the fixed number of silver into the field. But in fact, the apportionment into the mu is not complete, part of the Ding silver is in the acre, and the people then have to pay part of the Ding Yin, just like the Tang, Song, Yuan, Ming and other dynasties, no matter how it is changed, the poll tax is always unavoidable.

Now Liu Jun also plans to spread the Ding into the mu, and he will not levy Ding Yin in the future.

Even the common people do not need to serve in the future. All the servants who should serve are hired by the government and paid salaries. And this employment fee is no longer levied on the people.

The people were not required to do free labor, nor did they have to pay any additional money.

So where does the money come from?

It comes from the land tax, from the central government, and from the land endowment.

The Han Dynasty now has a population of about 200 million people and about 1.2 billion acres of land.

Liu Jun is ready to fix this population and the number of acres, regardless of men, women and children. In short, 24 million pieces of silver are levied every year, and when it is spread out to these 1.2 billion mu of land, it is equivalent to two silver dollars per mu of land.

It is equivalent to an additional pound of silver per mu of land.

And spread it out to every common people. It is equivalent to levying six catties of grain per person.

However, because this silver dollar is spread into the acres of land, in fact, when it is finally levied, it is levied only when there is land, and there are many taxes. Tian Shao Shao Zheng.

If an ordinary family only has twenty acres of land, then his Ding Yin is only twenty catties. If a large landowner has 1,000 acres of land, he has to pay 1,000 catties of silver.

If the man is a worker. If there is no land, then he doesn't have to pay a pound of grain.

One pound of grain per acre of land is not much.

However, the accumulation of one pound of silver per acre of land and one pound of grain is equivalent to the tax of 24 million silver dollars that the imperial court can receive a year.

"In the future, when the people cultivate, the tax of positive tax, additional tax, and Ding tax per mu of land will be added up, and the tax on one mu of land in the south will only be two cents in four corners, and the tax on one mu in the north will not be more than three and four cents. In addition, there is no other tax, no additional levy, no additional fire, no substitute silver, and no free labor. ”

Yuan Jixian and others also thought of it, if this is the case, it is really good.

"Are there any other taxes?"

Li Banghua asked, the household department had just been split into three, and he didn't know how many days he could be the head of the household department, and he didn't know where he would go next, but he still asked his own question.

"What I just said is the endowment of the field, there is a field and there is a endowment, and there is no field. As for other industrial and commercial taxes, they are also reasonably levied, for example, if you open a shop, then business tax and income tax will be levied, and if you trade in real estate, there will be deed tax, and if you rent out a shop or house, there will be real estate tax. If you buy a car and a boat, there will be a vehicle and vessel tax, and if a butcher slaughters livestock, there will be a slaughter tax, and if you trade livestock, there will be a livestock transaction tax, and if you make a contract, there will be a deed tax......"

Liu Jun said a variety of new taxes in one breath.

"But these taxes are all based on the process of business transactions, and the tax rate is not high, and they are all taxed proportionally, so there will be no overburden."

In general, these are industrial and commercial taxes, which are relatively flexible ways to levy and live. Just like the business tax, if it is a small business, then it is a fixed tax, and in general, the tax system is flexible and reasonable.

It is not a simple and crude apportionment, such a tax system is a failure, and there will be no preferential privileges to avoid tax evasion. If industry and commerce prosper, then the imperial court can collect more taxes.

The people present were all important ministers of the imperial court, but no one said that Liu Jun was tyrannical or anything, and they quickly understood these new tax systems proposed by Liu Jun.

Ni Yuanlu also exclaimed in his heart, if the people's tax is really only a few dimes of silver per acre, then there is absolutely no problem. After all, no matter how good an acre is, it can not produce more than one stone per mu, and the current grain price is still much higher than the figure of two pieces of silver per stone. Even if a common man only cultivates 20 acres of land, then the grain income can reach 50 or 60 yuan, or even more, and the land tax and Ding Yin to be paid add up to only a few yuan.

As for the other kinds of taxation, they are not very relevant to ordinary people.

The emperor has already said, for example, the deed tax, for ordinary people, the first property is exempt from tax. Taxes are only levied when more properties are built or when real estate transactions are made. Others, such as the deed tax on land and real estate transactions, the real estate tax on the sale and rental of houses, and the payment of vehicle and vessel tax on the purchase of vehicles and vessels, have nothing to do with ordinary people, after all, not every ordinary person has many houses, and there are not so many fields and houses for sale and rent, let alone every person buys cars, horses and boats.

The biggest impact of this new tax system is not on the ordinary people, but on those landlords and businessmen.

There are more taxes on land, more taxes on property, more transactions and more taxes. More profits, more taxes.

Ni Yuanlu remembered that his family had more than 20,000 acres of land, and in the next year, the light field would be taxed and taxed, and Ding Yin, adding up to more than 8,000 yuan.

If you want to buy land in the future, you have to pay a deed tax for each piece of land you buy. Even if you buy a car and a boat in the future, you have to pay another car and vessel tax, and the shops at home not only have to pay the deed tax of the exchange deed, but also have to pay the real estate tax, and the business tax and income tax have to be paid for the operation.

Thinking of this, Ni Yuanlu had a toothache, so wouldn't he have to pay tens of thousands of dollars in taxes a year?

Moreover, now the rent and interest are reduced, the land rent cannot exceed 30% and a half, and the price of land is still high, so it seems that it is not worth buying land in the future.

But if you use the money for business, you can pay a lot of taxes.

Thinking about it again, as Jiuqing, he has just increased his salary, not to mention that he is four times that of the previous Ming Dynasty, and there is also a sum of incorruptible silver, as the imperial history of the capital, this silver has a full 10,000 silver dollars.

But according to the emperor's words, it seems that officials with a monthly salary of more than 100 yuan have to be subject to personal income tax. If you raise 10,000 yuan of incorruptible silver this year, you have to levy 10 percent, that is, 1,000 yuan. If it is counted as other salaries, it is not only 1,000 yuan a year.

Ni Yuanlu felt so painful, the emperor's salary was raised and he was paid incorruptible silver here, and income tax was levied here, so it was better to directly set the number of his incorruptible maintenance at 9,000.

He really didn't expect that the emperor would not only lead his troops to fight a good war, but also be so shrewd in collecting taxes!

(To be continued.) )

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