The Song Dynasty has four main aspects of national revenue, the first is two taxes, that is, agricultural tax, in fact, the agricultural tax is heavier than the Han and Tang Dynasties, its source is somewhat complicated, one is seven kinds of corn and wheat grains, the second is Luo silk yarn and other ten kinds of silk products, the third is gold, silver, iron and copper four metal products, and the fourth is six types of animal leather, tea and salt and other six types of products. Therefore, its unit of measurement is through the bundle of stones, and so on.

Normally, it was more than 30 million, when it was terrible, it was more than 40 million, and when Xining was 10 years, it was 52 million. If this part is converted into money, it will be discounted by at least six or seven percent. That's the case, it is much higher than the Tang and Han dynasties, but why is it said that the people of the Song Dynasty lived better than the Han and Tang dynasties, there are several reasons, the proportion of tax payment has increased, like the Tang Dynasty can be taxed like five surnames and seven famous households? At least nominally, in the Song Dynasty, more than ninety percent of the large households had to pay taxes more or less, which is also the reason for the increase in hidden fields. Tian is hidden, how to levy? The number of ordinary people is more than that of the Han and Tang Dynasties, and the total number increases, and the per capita spread does not necessarily increase, and finally the forced labor decreases. Coupled with the abolition of the tribal system in most regions and the free movement of the common people, in a sense, the common people living in the Song Dynasty were much happier than they were during the Han and Tang dynasties.

It is also because the quantity is not as good as the actual amount, which seems to be huge, but the actual proportion of income is small.

But it depends on the fact that the two taxes of the three divisions do not represent the overall agricultural tax of the peasants, and there are additional taxes, such as additional consumption, head money, Yicang rice, Yicang rice, land money, salt money, cowhide money, artemisia money, etc., and some disguised forced labor. The reason is also very simple, this belongs to the local income of the fiscal revenue!

The three divisions are 40 million a year, and the taxes paid by the actual people are likely to reach 560 million, so Zheng Lang said to Sima Guang that no matter what the finances are, with the current economic situation. If you want to abolish the two taxes, that will never be possible.

The second is the franchise. Salt wine tea alum. The latter three are ignored, mainly wine and salt, at the beginning of the Qingli Dynasty, there were only more than 4 million yuan, and later due to the war, more and more. At one time, it reached nearly 20 million yuan, and after the emperor's reign, it fell again, only more than 8 million yuan, and later it rose again. It rose to more than 10 million yuan, and it reached more than 22 million yuan in history, and it once reached 25 million yuan and more than 30 million yuan in the time of Song Huizong. The liquor tax is also quite large, fluctuating between 12 million and 18 million. Because it is calculated on a real basis, if the two taxes are levied lightly, the monopoly alone will far exceed the income of the two taxes.

The third is the commercial tax, and the commercial tax mentioned by the imperial court mostly refers to the tax on goods in the past, that is, the current tax and current tax. There is also a business tax and house tax that belong to the local finance. Land tax, field tax, foreign tax, and mining tax of each supervision and department. This part can only be counted as the tax collection of the former, which is generally nearly 2,000 yuan for the most and 8 or 9 million yuan for the less. In fact, if the latter is included, it is far more than that, and the tax may account for less than half.

The fourth is a point that is often overlooked, this part is the income of the various supervisors, which are mainly responsible for the collection of tea, salt and wine taxes, mine management, shipbuilding, and warehouses. Some belong to the nature of custody, some have expenditure and income, such as shipbuilding, part of it is for state use, some part is for selling to the people, and some of it is real income, such as some of the rent money that some pastoral supervisors rent to the people for farming, such as some official real estate, set up buildings and shops to rent houses for profit, such as taking taxes to buy bamboo farms, and such as major pit mines, especially the pit mines are also very expensive, the Song Dynasty at this time reached tens of millions of catties of metal a year, and the actual profits were also millions. However, the mining industry is also scattered into various departments, some are directly operated, some are taxed, and there are overseas safety supervision.

The fifth part is to buy and sell, theoretically based on economic adjustment, but in practice it is often based on profit.

The sixth part is the local finance, which is the scattered wealth of the above five, which is under the jurisdiction of the three divisions, and the local collection and allocation, this part of the revenue is the most hidden, and often produces many gray areas.

In fact, as long as we clearly list and list them in a table, we can see that those are for the people, those are rightfully increasing, and those are not rightly decreasing. The same is true for expenditures.

The statistics are listed once a year and published in the newspapers, not only for the officials to read, but also for the people of the world to read, which plays a role in supervising and urging in a certain sense.

This year, it came out a little late, mainly because Zheng Lang waited for Sima Guang to come back, and together with the officials, the second reform was also over, which played a role in reassuring people's hearts.

But Wu Chong is not very good at management, and the statistics were delayed for some time, until today, Wu Chong took the officials to list them one by one.

First of all, there were two taxes, and there were only more than 30 million in peacetime, especially in Hebei, which once only collected three into two taxes, which may not benefit the people, and most of the benefits are Haoqiang. The year before last, the two taxes reached more than 41 million yuan, and last year they rose to more than 45 million yuan, which is also normal, and the hidden fields found out alone reached more than 1 million yuan. When the hidden fields come out, the two taxes will inevitably increase. The increase is not much, and in a sense, the tax will be lighter than the year before.

Zheng Lang frowned, if calculated according to the acres of land, even if it is 50 million, the two taxes are not overcharged, but there is an important factor in the middle, who is the lightest? The people are not light, and the light is still those few. Forty-five million will not necessarily benefit the people.

Then there is the franchise, more than 29 million. Commercial tax, more than 19 million, the new commercial tax has led to a surge in commercial tax, which has not been strictly enforced, otherwise it can be quadrupled. But it is this commercial tax that has led many people to oppose it.

The fourth part of the income reached more than 38 million, and this part was the surprise that Zheng Lang brought to the Song Dynasty. Although there are the original income of various departments and supervisors, the main source is still the several major prisons launched by Zheng Lang. Wu Chong reported one by one, one is the income of the Ping'an Prison, Zhengjiazhuang is experimenting with some new technologies for mining and smelting, and using them one by one in the Zhukeng mines, plus the reduction of some unnecessary officials, so that the income of the Ping'an Prison last year increased by more than 1 million. There are a lot, and they can almost keep the annual tribute to the Khitan and Western Xia. In addition, the bank supervisor reluctantly repaid the arrears of the river workers, and saved more than 6 million yuan in dividends.

The fifth part of the income is more than 8 million, but it is not easy to say, the middle does not calculate the cost of various errands and military service, as well as the cost of officials, and the sixth part of the income is more than 7 million, this part of the calculation is not clear, there is only so much statistics.

The total income was more than 153 million, an increase of more than 20 million over the previous year.

It is faintly approaching the peak of Jiayu's income. If the various incomes brought by Zheng Lang, including the various prisons and the south, and the increased commercial taxes, the actual income is only more than 110 million. It's not a crowd either.

Then there's spending. Have mixed feelings. Excluding the cost of military reduction, which began only after last autumn, various expenditures still amounted to more than 140 million, nearly 20 million less than the year before. If there were no reductions, savings would have begun.

But...... However, the next expenditure situation has made everyone worry again, and the results of the reduction and resettlement of troops and the use of more than 50 million yuan in the process are very amazing. Except for a small number of Xiang soldiers who were incorporated into the township soldiers, a total of more than 200,000 forbidden box troops were cut, and the total number of village soldiers and archers including the 160,000 nominal warriors reached nearly 600,000. It is a good thing, but because of the reduction of troops, 40 million yuan was spent on New Year's Day after last autumn alone.

The fiscal deficit is still in deficit, and the deficit still reaches nearly 30 million.

There is an effect, but the world owes a burden, including the expenditure (the tax levied in advance on the people who can afford it in the next few years), and it really reaches more than 300 million.

Zhao Ji looked at Zheng Lang and asked, "Zheng Qing." The country's deficit is getting heavier and heavier, is there a good way? ”

"Your Majesty. The power of the minister alone will definitely not be able to absorb this deficit, and the collective wisdom and efforts will also be made. Zheng Lang replied calmly.

In fact, he knows in his heart that the solution is nothing more than one section and two openings, and throttling is the top priority, even if a large number of officials were changed last year, the officials are still redundant, and a large number of redundant officials are still alive, but the expansion of the two Guangxi is also destined to restore the cost of officials to the time of the emperor, it is impossible, we can only see that after the reform, the decree becomes smooth, and whether this part of the increase in officials' salaries can be saved by saving unnecessary floating expenses. The redundant troops were cut ruthlessly this time, and they will take effect by the end of the year. There is still space, such as increasing the number of township soldiers who are more cost-effective, and further reducing the forbidden soldiers, but Zheng Lang doesn't dare to say this. Local control of heavy troops was the most feared thing by the monarchs and ministers of the Song Dynasty. Or further reduce the relevant archers and strong men and the like, release them, and devote themselves to production. The increase in clan expenses gradually became a disadvantage of the Song Dynasty. Either it is to reduce the large households and the powerful to evade all kinds of land taxes and commercial taxes. It is necessary to further clarify the location of each position, implement a pseudo-responsibility system, and reduce waste, which is not only the waste of other state expenditures, but also the expenses of officials, such as expensive business trips, or military expenses, such as the huge loss of grain transportation to the northwest. The rest is open source, this open source is not Wang Anshi's kind of open source, or even the prisons that he pushed out, but the introduction of some policies to encourage the development of industry and commerce, increase the proportion of commercial tax, so commercial tax is the top priority.

But it was not said.

Some of them will arouse everyone's opposition even more, and some of them are not very easy to say, such as talking about profit at every turn, leaving this business, but some scholars think that it is ashamed to talk about profit.

Even caused today's situation, Zheng Lang made great contributions, not only did he deliberately join in peacetime, which split the court, Han Qi and Zhao Shu could not concentrate on government affairs, which accelerated the corrupt situation, but also included some practices after entering the Zhongshu, such as some vulnerable groups owed and owed debts, who to go to lawsuits, and now the court recognized them one by one, including the money embezzled by some officials. In the past, the normal two taxes were levied on 300 million mu of cultivated land, but now with the addition of two guangzhou and more than 100 million mu of hidden land, it is completely possible to levy 55 million yuan, but under Zheng Lang's repeated requests for leniency, only 40 million yuan was levied. Another example is the reduction of troops, the system is the system, the country is embarrassed, most of the layoffs are indiscriminate, the old, the weak, the sick and the disabled, and some are unwilling to join the army, if it is tightened, at least more than 10 million yuan can be used less. Between one in and one out, the number of 40 million is gone, and the court will bear it.

Unless it is rotten to such an extent, the reform will not be implemented, and if it is not done well, it will be implemented, and it will be overturned again after a few years.

Zheng Lang thought of the changes in history, at first Wang Anshi was more marketable than Sima Guang, Sima Guang said very vaguely, throttling, everyone saved together, tightened their belts to live, this is the fundamental. The facts are fundamental, but Sima Guang is very smart and doesn't dare to say how to throttle, no matter which one is the same, he will offend a large number of people. That's it, and there are still some people who smell the charm in it, so the approval rating is not high. Relatively speaking, although Wang Anshi was blown by Han Wei and others, he was still inferior to Sima Guang, and Sima Guang's performance in peacetime won a round of applause, which Wang Anshi could not raise at home. But Wang Anshi said that the state should not be endowed, which means that from the officialdom to the people, they can still live the luxurious life they used to have. Quickly ascend to the top. But is it possible?

Even Zheng Lang has been thinking about it since he was a teenager. Conceived for decades. He has decades of political experience, decades of reflection on his family and country, and countless golden fingers, leading the ideological understanding of a thousand years. Is it possible to bypass the throttling?

Zhao Ji is not to blame, Zheng Lang has done a good job, but unfortunately there is only one Zheng Lang.

He looked down again, starting with Zeng Gongliang. Zeng Gongliang lowered his head, this is not a joke, more than 300 million yuan, if you buy cattle, you can buy 100 million cattle, the head and tail can be connected from the earth to the moon, if you buy rice, even in the capital, you can buy 500 million stone of rice, wheat is almost 1 billion stone, and the people of the Great Song Dynasty can eat it for two or three years without plowing or planting. If there is another epic river work, tens of millions of odds can be found.

There is no good solution. I had to bow my head.

Zhao Ji had no choice but to continue looking, and almost all the ministers hung their heads together and did not dare to speak. There is one thing that Zheng Lang has fulfilled his wish, after the waste caused by this increase and one cut, no one will dare to increase the number of forbidden armies in the future.

Zhao Ji saw Ouyang Xiu and asked, "Ouyang Qing, what did the public say?" ”

"Your Majesty, the minister thinks that there is no hurry, the river workers also started from scratch at the beginning, and finally succeeded, the debt is not much different from the river workers, and the finances of the court will be healthy in a few years," Ouyang Xiu said, complaining in his heart, what does it have to do with me? The greatest responsibility is your father, if it weren't for the fact that your father has been making trouble since he was a prince, how could the state affairs be like this! Of course, dare not say.

"Will you be healthy in a few years? Two or three years before the start of the river work, the imperial court was preparing, the river work took four years, it took six or seven years, or six or seven years under the condition of the country's financial health, even so, more than 90 million were owed! I don't know what a few years it is, and the interest ......" Zhao Ji said here and covered his chest, he didn't want to strip the people, whether it was owed or raised, they were all powerless and powerless second-class households, so he agreed with Zheng Lang to give some interest slightly lower than that of the bank, but it was slightly lower, and he had to pay millions of interest a year, and most of the salt franchise was gone.

After a long while, he said, "Disperse, disperse." ”

But he unintentionally asked Ouyang Xiu, which finally made Ouyang Xiu disheartened, and wrote his resignation the next day.

In a hurry, Zhao Ji did not keep and let Ouyang Xiu go out to Zizhou.

Zheng Lang didn't pay much attention to this. In the past, it was proposed to let Ouyang Xiu, Wen Yanbo and Chen Xu return to the court, because they were afraid that someone would attack them for cronyism, and the two reforms involved many personnel changes, and the next reforms had little to do with personnel changes, and Ouyang Xiu was not in the court, so it didn't matter to him. On the contrary, because Ouyang Xiu found faults from time to time, he brought some obstacles to himself more or less.

He was thinking about one thing, how to make the originally developed commerce of the Song Dynasty more developed.

It has nothing to do with monopoly, and it must not be monopolized. The emergence of big capitalists was conducive to the use of capital, but it was not good for the Song Dynasty.

This is not capitalism, most of the people who are qualified to monopolize can have the ability to avoid taxes by more than 95 percent, and the ruthless people are not willing to hand over even a single hair to the imperial court.

If all of them became monopoly capital, no matter how developed the private capital was, the state finances of the Song Dynasty would be doomed. What we think about is the development of small and medium-sized capital, and only small and medium-sized capital can make the state really collect taxes.

At the same time, blindly talking about profit will also be impeached by some people.

It is not easy to avoid these two articles and make private industry and commerce more developed.

At this time, Zhao Ji issued an edict to announce the country's financial situation, Zhao Ji will be in his heart of the hurdles, but also see many benefits, take the initiative to be transparent, you can see that the monarch and ministers are working hard to correct the country's shortcomings, see that the country's finances are so difficult, has not been given to the people, the people will be more loyal to the country. Seeing the country's difficulties, he will cooperate with the reform. See the country progressing bit by bit. There are also some problems in the country.

Then an edict was issued, so that the subjects of the world had a good strategy, presented to the imperial court, and worked together.

Although the income and expenditure situation is gradually reversing, the huge burden still makes Zhao Ji breathless, and he is really anxious.

At this moment, Wang Anshi wrote.

At the beginning of the Song Dynasty, the finance was in charge of the three divisions, the household department, the degree branch division, and the salt and iron division, each set up an envoy, a deputy envoy, a judge, a Confucian official, a hook officer, and a push official, and did not govern each other, because it was extremely inconvenient, Zhenzong set up a general envoy, which was the three envoys, and set up deputy envoys, judges, and the three envoys had the right to command the subordinate officials of the three divisions, but there was no right to recall, and there was no right to reward and punish, but the officials of the three divisions could directly speak and criticize the three chiefs, forming mutual supervision and constraints. After the restructuring, Zheng Lang made the three divisions slightly increase their powers, and had the power to reward and punish, but still did not have the right to remove the officials of the three divisions. Either the right to transfer command is clarified so that the division of labor can be clarified.

However, this institution is very large, such as the salt and iron division of troops, the army, the commercial tax, the salt, tea, the iron, the establishment of seven cases, the distribution of rewards, money, grain, Changping, shipping, riding, Hudou, and the eight cases of hundred officials, and the household part is the five cases of household tax, supply, repair, qu, and clothing and grain. There are also departments such as auditing, debt management, breaking, and distribution, and Zheng Lang has been stuffed into some departments of the Ping An Prison, the Bank Supervision and the Ordnance Supervision into the Third Division. Zheng Lang's idea can't be said to be wrong, these are all financial incoming and outgoing units, and they will be handed over to the three divisions together, which is conducive to the unified transfer of the three divisions.

However, there is a disadvantage, the three major matters must be submitted to the letter for approval before they can apply for the purpose, and the official document needs to go through many departments, which is still inconvenient.

Although after the restructuring, the operation is not Wu Chong's strong point, and after the restructuring, some systems are different from the original, and there is some lag in the government affairs of the three divisions. Even Wang Anshi suspected that the accounts were not done well, and there would be many mistakes.

Wang Anshi saw that the country's finances were embarrassed, and thought of an idea, but did not discuss it with Zheng Lang, because it was contrary to Zheng Lang's reform, so he secretly found Lu Huiqing, Su Zhe, Zhang Dun, Xue Xiang, and Lu Jiaqing, who performed well in the inventory, and the six of them had a discussion.

At the beginning, a new department was set up, called the Department of Regulations and Regulations, which was headed by a prime minister from each of the eastern and western governments, who would oversee the finances of the three departments, examine and approve the state budget for one year, and further simplify the procedures.

Because it is under the leadership of the prime ministers of the eastern and western governments, its power is infinitely magnified, and it knows better what materials the country needs, so a new reform has appeared, and its appearance will bring a lot of money to the country.

This in turn involves another department, the Shipping Division. Its main function is to manage the transportation of goods and goods, buy the materials needed in the capital or the Shaanxi and Hebei fronts from all over the south of the Yangtze River (and the barrage, and buy, and the branch distribution), and transport them to the capital or the front line, and also manage the tea and salt, minting money, etc., and later the north is densely populated, and the grain cannot make ends meet, and the focus is shifted to the grain, and the cheap time is bought back from the people, and the expensive time is transported to the north or supply or relief or sold. It is somewhat similar to the transshipment envoy, but no, the transshipment envoy is a perennial cyclical nature, and the shipping division is a speculative nature, and the business meaning is very strong.

Therefore, there will be a situation, because it is speculative, often the officials have to turn over the files, those shipping companies have bought, those who have not bought, or they want to buy those now, and those who do not buy. So often the officials of the three divisions waved their pens, there was no such property in this place, but the task of the three divisions came, and the officials of the shipping department were asked to buy it, and the place was rich in products, and they were about to rot in the ground, but the three divisions did not have any tasks. Then after arriving in the capital, it is even more chaotic, often the capital is in short supply, often can not be transported, the capital is backlogged, and all over the country is constantly being transported. Invisibly, a lot of waste is formed in a year. If the system is changed, the restructuring will not work, after all, the three divisions have the limitations of the three divisions.

However, the establishment of the Ordinance Department and the participation of the prime ministers of the eastern and western governments have become different in nature. The prime ministers of the eastern and western governments have a greater view of the overall situation, and the two governments plus the authority of the three divisions can clearly understand the distribution of the country's products, and the surplus of the products needed in various places, and the imperial court will allocate funds and make unified plans to transport the materials from the surplus areas to the scarce areas, which is not only conducive to the smooth flow of materials, complements each other, increases the income of the people, but also enables the country to obtain a large amount of profits.

Not only did it reduce a lot of waste, but it also did not affect any taxes from state officials and the people, and the country's economy improved at the same time.

As for its nature, well, the NDRC!

For this reason, Wang Anshi and the other five people went through precise planning, and Wang Anshi successively went to three notes: "It is said that the Jianghuai Jingzhejiang Shipping Envoy will be abolished", and this shipping envoy will not be wanted in the future, and all of them will be under the control of the Regulations Department. "Proposal to Establish the Regulations Department of the Three Divisions", "Proposal to Regulate the World Regulations".

Zheng Lang had just finished the handover with Xifu and was separated from the affairs of Xifu, and Wang Anshi read these three notes in one breath at the court meeting.

After hearing this, Zheng Lang's face also changed, and he became miserable and white, whiter than his hair. (To be continued.) )