Huang Zongxi said in "Ming Yi to be interviewed - Tian System III" about the harm of "accumulation is difficult to return", to the effect that in the three generations, there were only tribute, help, and thorough, that is, according to the acres of land to collect taxes in kind, to the Wei and Jin dynasties, it became rent and adjustment, rent is to collect grain according to the acres of land, and the adjustment is to collect cloth and silk according to households, and in the Tang Dynasty, there are more Yong, according to the head of the collection of cloth or silk and linen, and the rent adjustment system of taxation is formed.

In the Tang Dynasty, the two tax laws were reformed, and Yonghe was incorporated into the rent (this was an earlier round of "spreading into the mu"), while the Song Dynasty ignored the history of Yonghe and the adjustment had been incorporated into the rent, and began to collect money and rice.

In the Ming Dynasty, a whip law will be used to distribute the silver and tax in the field, which is also the second round of apportionment into the mu. But in fact, there are many local forces that have not been exempted, such as the most important round of Lijia every ten years. Later, Wanli added new salaries and training salaries, and merged them into the old two taxes, which also made future generations forget these two salaries, and only regarded the positive tax as the increased figure. 【1】

From here, we can see a law, the imperial court collects taxes, first only according to the field, and later extended to households, and then to people. Then the tax reform was carried out, and the three taxes were collected on the acres of the fields and apportioned among the acres, of course, the total number would never be less. After this round of stabilization, it began to extend the tax revenue to households. After that, the tax reform was carried out, and the tax base was repeatedly pressed back to the fields, of course, after this turn, the total number was naturally more than the previous one, and with each turn, the burden on the people was heavier. 【2】

"Mr. Lizhou is talented, this accumulated disease that is difficult to return to can be seen, but his diagnosis and treatment of this disease is superficial."

In the original history, Xue Xue was a miracle doctor with the same name as Ye Tianshi, and he, like Xu Lingti, became a doctor halfway because of the illness of his relatives. After Li Shi disturbed history, this extremely smart and talented young man, like Xu Lingti, was "bewitched" in the Yingci Monastery and threw himself into Duan Hongshi's sect to learn the way of God.

Although the time is still short, he has mastered Duan Hongshi's method of dissecting history with truth, and learned the "Tianyan Capital" that was enriched by Duan Hongshi, Xue Xue's political theory has been small, and it can be said that it is the mantle of Duan Hongshi's Li Shi. His area of expertise is close to the "political economy" of Li Xian's previous life, and he served as the owner of this Taiping Building at Baicheng Academy, dissecting history from the perspective of solving practical problems, and the content of his lectures was regarded by the students as "the art of the emperor", and every time the class started, most of the students of the entire college would come to listen.

"Why did Qin unify the six countries", "The transformation of China from feudalism to counties", "The essence of the Western Regions in China", "The success or failure of the emperor of the former Ming Dynasty", "Three thousand years of money law", "The evolution of the prime minister's cabinet", "The changes in military and political affairs of states and counties", when I heard these topics, they were all secret studies of governance that could only be heard by emperors in the past, and no matter how secret the imperial art was, Xue Xue gave a lecture in Baicheng Academy in a grand manner. Although the content is not very in-depth and the views are not systematic, it is based on reality and aims to know the gains and losses, and the students are fascinated by listening to it, and they are glad that they did not learn from others and ran away. This kind of content, changed to the imperial court in the north, and even the previous imperial courts, will not be clearly revealed.

It seems that he was mentioned by Duan Hongshi, or felt that the new British Dynasty was also at a crossroads of choice, and Xue Xue shifted the focus of his research to a more practical tax system a few years ago.

Today, when it comes to paying taxes through Huang Zongxi's theory, the students have long been psychologically prepared, but they don't want to wait for Xue Xue to say that Huang Zongxi's prescription for this accumulated disease is superficial?

"Arrogance!"

Shi Yizhi was annoyed, and subconsciously wanted to get up and refute it, but was stopped by Tang Youzeng.

"Listen to him......"

Tang Youzeng's words were also suppressed, who is Huang Zongxi? The Wenshan Taidou of the Ming Dynasty and the Qing Dynasty! Although it is not the current dynasty, the relics of the Ming Dynasty in the past regarded themselves as self-reliant, but "the disciples of the Yellow Gate are expensive for many times", and they are the scholars admired by the Manchu Han Dynasty. After the death of the Ming Dynasty, Huang Zongxi was quite obedient to the Qing court, and even cooperated a lot in revising the "History of the Ming Dynasty" and other matters, and the Qing court did not deliberately demean him. Hearing Xue Xue so disrespectful, both of them were very annoyed.

Mr. Liju believes that the root cause of this accumulation is that the king has no mercy and is difficult to fill, and the second is that money and silver are used as taxes, and the taxes are not paid. Mr. Lizhou believes that the solution to this crux is to tax the property and re-enforce the law of Fangtian. ”

Xue Xue didn't care about the students' surprise at all, and continued to talk eloquently.

"The pros and cons of money and silver in the world, we have talked about it earlier, money and silver are prosperous, and the world is prosperous, this is the principle of heaven in the world, if you want to go against it, the country will not be the country, and the people will not be the people. The ideas of the former Ming Taizu and Mr. Lizhou are generally the same, although it is difficult to do the land tax according to their true colors, but in the matter of poor conscription, they do not want to be contaminated with money, what is the result? As a result, the Jiajing Dynasty had to enforce a whip law, otherwise it would be difficult to maintain politics. ”

As for Fang Tian's method, it is even more nostalgic for scholars, and the old tune is repeated. As we said earlier, the three generations were feudal, and the counties were followed by Qin. The roots are no longer the same. And the matter of taxation is not only a matter between the court and the people, but also separated by two layers of state and county officials and even land ownership. Fang Tian's law only talks about the object of governance, no matter who the ruler and the person who handles it, then he is like a scholar, he will act as the imperial court and the state and county officials, and he will only be regarded as one, comparing the world and the people to a blank piece of paper, wantonly sketching, isn't this the pedantic view of only reading the books of sages? ”

Xue Xue obviously studied this issue very deeply, and she was full of anger, not only did the students listen in a daze, but Tang Youzeng and Shi Yizhi also pressed their anger to hear what dry goods he could throw.

"Mr. Lizhou has not fully understood this difficult strategy!"

Xue Xue continued to utter shocking words.

"This disease is not only going back and forth between land taxes and forced labor, but also going back and forth between the imperial court and local regular taxes and miscellaneous factions."

"The country wants the king to be noble, to raise officials and soldiers, to repair cities and rivers, and to promote education in local prefectures and counties, to determine right and wrong, to enforce law and order and to arrest thieves, and to build canals and embankments. However, the imperial court has never allowed the local government to sit on the financial affairs, but if the imperial court is powerful, the regular taxes left in the local prefectures and counties are only enough to support officials, scholars, students, and so on. All other things, unless there are exceptions, have to rely on the local people to take care of themselves. Therefore, in the past dynasties, the state and county governments had miscellaneous factions in addition to the regular tax, which had nothing to do with corruption, but a forced policy of governance. ”【3】

Xue Xue went on to say that since the Qin and Han dynasties, forced labor has been a battlefield for the imperial court to "encroach on taxes" to the local government. In the Han Dynasty, Cheng Ding had to serve three categories: the main pawn, the border and the guard. The main pawn and the border guard are all soldiers, and the period is only two years, while the pawn is to serve a month of local service every year, responsible for civil engineering, post transmission, transportation and other physical work, and then this pawn becomes the "more endowment" of the money on behalf of the change, and the money will naturally be received by the imperial court.

The imperial court is doing big projects and big things, but the local prefectures and counties have to build city outlines, build bridges, repair canals and embankments, and organize the people to strengthen fire prevention and theft. Some temporary projects can be financed by the magistrates, and some long-term projects, such as raising the husband and the people, have to rely on the local government to collect miscellaneous factions, and the foundation of miscellaneous factions is here. The local officials are corrupt, but they put their own selfish desires on the miscellaneous faction, not that corruption creates the miscellaneous faction.

The core reason is that the founding of the country in the past dynasties and the planning of the fiscal and taxation system are based on a rigid and ideal state.

But history is never static, the world is always changing, and the rigid fiscal and taxation system cannot keep up with the development situation. The idea of tax reform in previous dynasties has been very simple, to return the tax base to a relatively rigid and unchanging field. After the field tax and even the local miscellaneous factions were apportioned into the field tax, the local government relied on the miscellaneous factions to organize themselves, and the taxes and fees used to solve local local public affairs were also scraped into the pockets of the imperial court. 【4】

"Under the external Confucianism and internal law, it is difficult for the court and the local government to stop the competition for this finance and taxation, which is why it is difficult to return. Mr. Ishiju did not talk about the governance behind this disease, but when he talked about how to solve the disease, he still talked about the treatment of three generations, which shows that Mr. Ishiju also has this feeling to some extent, and realizes that this is not only a problem that the king and officials want to fill. ”

Xue Xue's summary is very clear, the fundamental crux of Huaxia's financial and taxation problems lies in the external Confucianism and internal law, and the specific reason is that after feeling the financial difficulties, the imperial court always looks for a place to start, and merges the local labor resources organized with silver money into the positive tax, and the so-called positive tax is naturally the money of the imperial court. After the local government was further weakened, either the state and county governance withered, or in order to maintain the normal operation of local government affairs, continued to exert pressure on the people at the bottom. Naturally, literati who felt that their surnames dominated their intellect preferred to emphasize the latter, and paid little attention to the former.

"Building roads and bridges, public security and arresting thieves, this is just a trivial matter, as long as you are dedicated to education and people's hearts are stable, it is to hold the outline of the peaceful and prosperous world, this Xue Xue, sure enough, only learned the skills of officials from the old man Duan, and gave up the basics!"

Hearing this, Shi Yizhi sneered, governing the world without asking people's hearts, just thinking about these things, and sure enough, his head was burned by the money, this official of the British Dynasty, if they are all so knowledgeable, he feels that his escape from the predicament is not far away.

"Listen to what he has to say......"

Although Tang Youzeng didn't have much experience in governing the place, but in the court, this "end" was the issue he was more concerned about, compared with what sage books he read, this is the real problem that needs to be considered in governing the country, he is not like Shi Yizhi, a young man who has not yet taken off the spirit of Hanlin, he thinks that "education" is the foundation of governing the country.

A student just asked, how to solve this accumulated disease?

Some students asked directly, is the current Yinghua New Dynasty different from the previous dynasty in this matter?

Xue Xue smiled, turned around and drew a large circle on the blackboard.

"The courts and localities of all dynasties are fighting for a piece of bread, and they divide it with their own hands, because all dynasties have built a country based on one......"

Then he drew two more circles, which were put together with the previous one, forming three circles on the top and two on the left and right, and set on top of each other.

"In the new country of the United Kingdom, we want to introduce localities, industry and commerce, and farmers, and everyone will share it together. Some people make judgments to determine how much the bread is small, some people come to discuss which people should share and how much they should share, and some people supervise the process of sharing, in short, let the people not feel bitter, the state and county are not poor, industry and commerce are profitable, and the court is powerful. ”

Xue Xue only talked about the beginning, and then said it vaguely, which whetted the appetite of the students, Tang Shi and the others were also very dissatisfied, Shi Yi felt that this guy didn't know at all, so he flickered casually, and was about to mock out, but he heard Xue Xue say again: "How to act, maybe soon, you will see it from the Heavenly King's Order." ”

"This is something that Li Tianwang wants to worry about, if I can think through that ability, I'm afraid that Li Tianwang would have arrested me in the Tianwang Mansion and worshiped me as the Zhongshu Order."

Xue Xue smiled steadily, but her stomach was like this.

(To be continued)