Makata sat on the swing under the palace wall, let the palace ladies gently push the swing, the sunset is red, the sunset is beautiful, and the evening breeze gently blows on the face.

But she was stunned.

Makata found out that she was pregnant, and it was a wonderful thing for a woman to get pregnant. But when she thought of the child in her womb, who was the enemy of her father, she felt a burst of depression.

She hated Liu Jun, but she had to live in this palace, and even had to force a smile on him. She still remembered that when the Qing delegation left, she once asked to enter the palace to meet her, and also sent several Jurchen maids into the palace.

I still remember that the envoy begged her at that time, begging her to stay in the Forbidden Palace, and begging her to favor the Han Emperor. The envoy told many people about the plight of the Manchus, and said that the Manchus were going to move their capital to the distant and cold city of Harwin.

"The Manchu Qing Dynasty is in danger of extinction at any time, and I implore the princess to save the Qing Dynasty."

But can she save the Qing Dynasty as a woman?

She had nothing, just an alternate body.

She was angry, she was annoyed, she hated, hated the incompetence of the Manchu Qing Dynasty, buried the good situation laid down by her father and ancestors, hated them for only caring about infighting, hated that they couldn't even protect a weak woman, but needed her to protect them.

But she couldn't refuse.

She thought of her mother, who was still in Shengjing, and of the young emperor's younger brother, who was only a few years old.

As a princess of Gulun, in order to win over Mongolia, she had to marry Ezhe, who was five years older than him, at the age of twelve. Now, she is being asked to serve and favor the Son of Heaven.

After five years of being married to Ezhe, she has never been happy, nor has she been pregnant with a son and a half daughter.

Unexpectedly, in just over two months after entering the Han Palace, she was pregnant.

She thought about killing this child, but in the end she couldn't do it, this is her own flesh and blood. And when the imperial doctor diagnosed her pregnancy, he also reported it to the emperor as soon as possible.

The Son of Heaven was very pleased and rewarded her with many things. Silk embroidery, gems and pearls, many of which she had never owned as a princess of the Qing Dynasty and a princess of Chahar.

But she was still depressed and couldn't be happy.

Perhaps for the other concubines, it was a joy to be favored by the emperor. During this time, the emperor often came to accompany her, and even gave her a special palace from the Eastern Sixth Division, which was a favor that even Namu Zhong had not yet enjoyed.

Perhaps because of her pregnancy, Makata found that some of her thoughts were changing.

When Liu Jun came to her palace at night, she would be extremely happy. If he doesn't come one day. She'll be very lost, too. She refused to acknowledge the transition, arguing that it was the result of not getting pregnant.

She is in the whirlpool of contradictions, not only wanting to stay with him more, but also often thinking of family and country hatred.

At dinner, the princess came to inform her that Her Majesty would be here tonight. She had a trace of excitement and anticipation in her heart, and even bathed and dressed up early.

But just now, the princess sent someone over to tell her that the emperor had something to do temporarily. Can't come tonight. When she heard the news, she was devastated.

Emperor Liu Jun was summoning his courtiers in the study at this time.

Those summoned were Secretary of Civil Affairs Li Banghua, Secretary of Finance Lu Weizhang and Secretary of Taxation Zhao Cheng, as well as secretaries of various departments.

This is a pre-imperial financial meeting.

The time has come to July, and the autumn tax of the first year of Longhan has begun to be collected. At the same time, the first stage of deed tax has also been levied, and Liu Jun wants to know the financial and tax situation of the empire.

The new Shaoqing of the Audit Office is Huang Daozhou, and he and Ni Yuanlu, the imperial historian of Zuodu, are the same Jinshi. Known for his uprightness. He used to be a cadre of Donglin. Chongzhen was demoted, Liu Jun and Mei Zhihuan recommended it. When Liu Jun was the commander-in-chief of Yunyang, he served as the patrol of Yunyang. can also be regarded as Liu Jun's old acquaintance and old partner.

In Liu Jun's view, Huang Daozhou belongs to Wei Zheng's class of people, who are unwilling to be flexible and cling to some principles. But this kind of person also has an advantage, at least more integrity. This kind of person is not very suitable for the ruling side, and lacks the ability to deal with things flexibly, but in a yamen such as the Three Laws Division or the Audit Office, it is very suitable to be a counselor or an audit official.

Therefore, Liu Jun appointed Huang Daozhou to be the first Shaoqing of the Audit Commission.

The most important task of the Audit Office is to audit the financial revenues and expenditures, whether they are the central government or the local provinces. And the most important thing for these audit reports is to be true and accurate, so that the imperial court can live within its means.

If you meet someone who has no integrity, messes around, and makes fake accounts, then Liu Jun will be in trouble.

Huang Daozhou lived up to Liu Jun's trust, although he used to be a bachelor of Hanlin Waiter, a secretary of the Jingzhan Exhibition, a patrol and other officials, but he was still very diligent after taking office.

"Your Majesty, after the collation and audit of the National Audit Office, the results of the first phase of the national census have come out."

Huang Daozhou is also dressed in a purple robe, and the young ministers such as Dali Temple in the imperial court are all fourth-grade officials, and the Qing is from the third-grade officials.

However, the newly established three chief officials of the three divisions are the three grades, and the chief officials of each department, Shaoqing, are also from the three grades, which are one level higher than the general grades of the officials of the temples.

"Your Majesty, at present, except for some regions such as Yunnan, Guizhou, Shaanxi, Gansu, and Guangxi, which have not yet completed the detailed census, the rest of the Central Plains provinces have been completed. So far, three new provinces have been established in addition to the customs area, and the population of the whole country has been 213,678,547. The total number of acres of land is 1,208,476,55 acres."

Huang Daozhou opened his mouth for these numbers, and he didn't need to look at his own folds at all, and even the fractions were remembered very clearly.

However, Liu Jun also knows that with current technology, statistics will definitely not be so accurate. However, the results of this census are still very valuable, at least the population will not exceed one million.

From this figure, we can also see the population and land values of the Han Dynasty, which are also the foundation of the empire.

However, Liu Jun also found that the Han Dynasty owned a large number of official land, more than 1.2 billion mu of land, and the number of official land reached about 5 million hectares, reaching about 41 percent.

Some of these official fields are from the former Ming Dynasty's official fields, some are from the former Ming Dynasty's Huangzhuang Wangzhuang, Xunqi Zhuangtian, eunuch Zhuangtian, etc., as well as a large number of military tuns, and some are ownerless in the war, as well as some of the cleared out of the temple field Guantian.

After the clean-up, the encroachment was returned, adding up to nearly 500 million mu. However, most of these fields are in the border areas, especially in western Liaodong and Liaodong, and there are also many Yunyang in Hubei and Xuanfu Datong in Shanxi.

In addition, there are also a lot of official fields in Jiangnan. Originally, many of the encroached fields were also cleared out one by one, and most of them were confiscated from Zhang Shicheng's subordinates and the squires and tyrants who supported him when the country was founded.

The remaining more than 700 million acres of land is private land, which also includes a lot of wasteland in the past, in the Ming Dynasty, there was a decree that wasteland is not taxed, but now it is also included in the scope of taxation.

After measuring the field and declaring and verifying, as well as the statistics of the exchange of deeds, the final statistics were made.

These 700 million acres of land. As a matter of fact, most of it is concentrated in the landlords, and 60 percent of the land is concentrated in the hands of a very small number of landlords, and the nearly 200 million people in the world only occupy 40 percent of the land, and actually own less than 300 million mu of land. Most of the peasants were tenants, and the people of the Ming Dynasty in the past were not tenant landlords. It is the officer of the tenant guard, or the tenant Huangzhuang, Wangzhuang, Gongzhuang, Xunqi Zhuangtian, and eunuch Zhuangtian.

The landlords owned nearly 400 million people's land, which was still after the retreat of the invasion of military land and the retreat of temples to occupy land. Cleared Na Xiantian and so on, otherwise the number is even more.

This also means that in this round of deed exchange tax process, 500 million official land and 300 million private land are exempt from deed tax. The land deed tax is the 400 million mu of land owned by more than 100 mu of land, and the private land owned by the landlord.

However, because there are still rebellions in Shaanxi, Gansu, Yunnan, Guizhou and other places, and Liaodong and Liaoxi are still experiencing wars and most of them are barren, so the deed tax that can be received temporarily is only about 300 million mu.

"At present, the collection of deed tax for the exchange of deeds has been basically completed. The payment of deed tax is relatively good in all places. ”

Liu Jun listened to Huang Daozhou's report and smiled in his heart. Of course, it will be better, Liu Jun is a big stick in one hand and a carrot in the other. If no tax is paid, the property without a new deed will be confiscated. At the same time, if you do not exchange the deed and pay taxes, you cannot participate in the imperial examination. In the same way, those magistrates who fail to complete the tax collection in exchange for deeds will be demoted and dismissed from their posts at that time.

In this case, both the landlords and the officials were very active, not to mention that Liu Jun also provided them with loans, fully considering every point for them.

"So far, 200 million silver dollar coupons have been collected for deed tax, and a small part of the rest has not been paid, but it will be collected soon, but there is still about 100 million deed tax, so it may be difficult to collect it in Shaanxi, Gansu, Yunnan, Guizhou and other places, and it may be difficult to collect it for the time being."

200 million, Liu Jun is already very satisfied.

In the so-called prosperous era of Kangqian in history, the state inventory of Kangxi was only 40 million silver at its peak, Yongzheng was only 50 million at the most, and Qianlong was only 60 to 80 million taels at its peak.

100 million silver dollar coupons, worth more than 40 million taels of silver.

"What about this year's summer tax field?" Compared with this deed tax, for the imperial court, there is no doubt that Tian Fu is the big one.

According to the new tax law, 21 catties will be levied on one mu in the south, 17 catties per mu in the north, three points in four corners for one mu of silver in the south, and four cents for one mu of silver in the north.

If it is an ideal state, 1.2 billion mu of land, the annual field tax is nearly 500 million silver dollars.

This is a sum of money that far exceeds the deed tax, and it is not a one-time payment.

Even if there are factors such as rising prices in the New Dynasty, it is far more than the Ming Dynasty.

In the Ming Dynasty, the annual income of silver taels was only about 3 million taels, and the three salaries were levied, 220000 a year, and there was less than 30 million stones of grain a year.

Converted, Daming's normal income is less than 40 million a year, and 20 million is temporarily leved, which is only 60 million taels a year. Equivalent to silver dollars, it is only 120 million or 30 million.

It seems that the income of the Han Dynasty was indeed much higher than that of the Ming Dynasty.

However, the tax revenue of the Ming Dynasty was mainly used to support the palace, the clan, the hundred officials and the army, and was used to fight wars. Other expenses, such as local expenses, such as repairing cities, roads, bridges, water conservancy, etc., are all levied by the local governments themselves, and even the labor and food silver of local officials, officials, archers, etc., are finally apportioned to the people.

In some cases, grain and grass were temporarily collected for war, and the people had to go to free labor.

This is equivalent to the tax of the Ming Dynasty, which is only used by the central government.

Local expenditures are completely relevled and distributed by the local government, and they are used in the name of fire consumption and surcharges.

And now, Liu Jun has increased the field tax, and the imperial court has directly added taxes and Ding silver to the tax revenue, which seems to have increased the tax revenue of the imperial court, but in fact, it has included local expenditure in the national expenditure.

In the future, local expenditures will also have to be allocated by the central government, and local governments are not allowed to levy additional funds privately.

Local expenses are a huge expense.

In the past, the local surtax was several times higher than the official tax of the imperial court, although many of them were eventually embezzled by local officials. But it's true that a lot of it is used for local expenses.

What are the local expenses?

First of all, there are not many officials of the local rank, but there are a lot of officials, and there are even those cooks, prisoners, husbands, grooms, and so on, and the number is very large. Even if each person has a few taels of food and silver a year, it adds up to a huge amount, not to mention that Liu Jun also gave them a salary increase, and he has just added a township level under the counties of the country, hundreds of counties across the country. There are several townships under each county, which add up to at least 3,000 townships and towns, and each township has 120 officials, that is, tens of thousands of people eat imperial grain.

What's more, the local government is also responsible for city repairs, water conservancy maintenance, river management, promotion and education, and so on, all of which also cost money.

Now all this money has to be transferred from the income of the imperial court.

There are more than 20 provinces in the country, and even if one province pulls out 10 million, there will be 200 million or 300 million.

At this time, Liu Jun also understood why the imperial court only paid salaries to officials in the past. There are too many officials in the world, and if you really care about their salaries, the court can't control them. The imperial power is not lower than the county, but also because the imperial court is unable to expand the scale of officials. Only rural self-government.

Even acquiesced in the corruption of those unpaid officials in order to support them.

However, according to the National Audit Office, many of the 1.2 billion mu of land this year will not be taxed for the time being, because a lot of land is barren. For example, in Liaodong and Liaoxi, there are still many lands in the hands of rebels, such as Shaanxi, Gansu and Yungui.

But here's the good news. Because the imperial court had a large amount of official land in its hands, officials had to collect rent in addition to taxes. The rent is higher than the tax, the tax is 15 tax 1, but the rent is 3 into 5. Rent is six times the tax.

500 million mu of official land, the tax revenue can reach 200 million, and the rent can reach 1.2 billion. Even if the taxes paid are subtracted from the rent of the official land, there will still be one billion income.

The imperial court has a national land endowment of 500 million yuan a year, but the official land rent can be 1 billion, and Liu Jun is a little drunk when he hears this number.

But he also knows that these are just books.

The actual situation may still be different, and it is necessary to consider the harvest problem, the disaster and other circumstances.

In addition, the imperial court is now a unified tax cashier, so the silver taels of the imperial court income have to go back and buy grain. Fortunately, now all officials and servants are also issued silver, and those who need food are the palace and the army. The Han Dynasty has a million troops, the palace has thousands of people, and there are tens of millions of stone army food a year, and this food expenditure is only twenty or thirty million.

However, for the country, silver dollar bills are not wealth.

For the country, the real wealth is the grain reserves, the gold and silver reserves, the salt, the tea, the iron, the cloth, and so on. Only when the imperial court has stockpiled enough of these materials can it truly be called rich.

Otherwise, no matter how many silver dollar coupons there are, in the event of a disaster or famine, if they cannot be quickly exchanged for food and other materials, it will be a piece of waste paper.

Therefore, most of the tax revenue of the imperial court will be given priority to the purchase of grain, and then stored in the large granaries of various places.

The land endowment of the imperial court was divided into autumn and winter, and half of the amount was levied in autumn and winter.

The deed tax has been 200 million.

This year's official land rent is 1.2 billion, the land endowment is 500 million, and the autumn tax is half, which is also 800 million and a half.

"Tell me, 800 million and a half dollars this autumn, how much has been collected?"

"Your Majesty, most of the official fields are in the frontier, because the border war has just passed and has not yet recovered, and many official fields have not been cultivated. In addition, many of the official fields are still occupied by the rebels, so only half of the official fields can actually pay taxes this year. Moreover, after the income from the rent of the official fields, they had to pay taxes to the imperial court, so the taxes had to be subtracted in fact. ”

In fact, Guantian's land rent this year is only 600 million, and the field rent has to pay 100 million, and the actual land rent income of Guantian is 500 million, and the entire land rent of the imperial court is only 300 million.

The land rent and land endowment are paid in two times a year, so the 800 million can only be levied in half.

"Your Majesty, this year's total land rent and land tax can be collected to 800 million, and the autumn tax and autumn rent is 400 million, and the collection has been basically completed."

Because of the unified collection of silver dollar coupons and the postponement of the tax collection time from the summer harvest to the autumn, the people had already sold their grain to grain stations or other grain merchants in exchange for silver dollar coupons, and as soon as the autumn tax was levied, the tax would be paid immediately.

As a result, the deed tax on the exchange of deeds was collected at 200 million yuan, the tax on official land and land rent was collected at 200 million and a half, and the tax on land and autumn was collected at 100 million and a half, and on the books of the Audit Office, these three items had been recorded in 600 million silver dollars.

When Huang Daozhou talked about the three incomes of 600 million yuan, his lips trembled, and his voice trembled.

When Chongzhen, the treasury into the silver is only two or three million, the imperial grain is only more than 20 million stones, for the war outside the border, three salaries, more than 20 million taels of silver are levied every year, but also provoke the anger of the heavens, anti-thieves everywhere.

But now the new dynasty has only increased Taiwan's 1,000,000 acres of land, and has temporarily abandoned the land outside the Guan, and it is temporarily unable to collect the land tax in the northwest and southwest, but the land tax and land rent in half a year will be 400 million, not to mention the 200 million deed tax.

The world is still the same world, why has the income of the big man increased so much, and the burden of ordinary people in the world has been reduced?

Looking at his folds again, looking at the numbers he had copied one by one, he had a very unreal thought.

What was reported just now was only the official land rent, all the land endowments and the deed tax, and there were still a lot of income that had not been reported.

Just the five years of tax arrears that were previously collected are a huge number.

What was recovered was the five years owed by the landlords, and the landlords owned 400 million mu of private land.

He lowered his head again, his eyes fixed on the set of numbers.

"A total of 837,695,440 yuan of tax arrears has been paid in five years, and it has been collected, 756,486,788 yuan, and 8,128,556 yuan is still owed." (To be continued.) )

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