Chang'an, Taiji Palace, Liangyi Palace.

"Chen Yang Jia has seen the emperor, this is the director of the Political Research Office Jing Wentong guò three hundred miles sent urgently, the minister has already seen it, but the minister hopes that the emperor will personally review it!" Yang Jia said.

Hearing that it was Jingwen sending the recital, Li Shimin immediately took it and took a look. And Li Shimin first saw four big characters -- spread the land into the mu. And Li Shimin didn't know what this meant, so he continued to look at it. And after Li Shimin took a look, he immediately began to frown, obviously this Jingwen is to change the most basic tax base of Datang. And that is, the original poll tax is changed to a land tax, so that Datang is no longer based on population as the basis for tax collection in the past, but on land.

"Does this make any sense?" Li Shimin took the initiative to ask Yang Jia.

Yang Jia took the initiative to explain: "According to Chen's understanding at the grassroots level for many years, Chen probably understands this strategy of Lord Jingwen. This strategy meant that the imperial court did not directly tax the population, but changed to a tax on the land. The advantage of this method is that it can relax the control of the imperial court on the people, and it can also allow the population to have more children, which is equivalent to encouraging the people to have children. If taxes had been levied on the population, the people would inevitably have fewer children, so that they could reduce their own burdens. However, doing so will inevitably reduce population growth, so it is not appropriate for us to curb population growth when we are cultivating and recuperating! Therefore, reducing the burden on the heads of ordinary people can effectively increase the population. As long as the population increases, then our national strength of the Tang Dynasty will be able to restore to the fullest. ”

As for Li Shimin, he looked at this recital, and then asked again: "Yang Jia, if I am not wrong, then the taxes obtained by the imperial court in the end are the same." The people have not reduced the pressure either, so is this a bit redundant? That is to say, to change the tax of the population to the tax of the land, which is equivalent to passing it on. And my Datang currently adopts the uniform field system, and in the end, these taxes still fall on the ordinary people. It's not interesting at all! ”

And Yang Jia also took the initiative to say: "Your Majesty, about this one, Lord Jingwen explained it later. And Your Majesty, if I'm not mistaken, Lord Jingwen should have mentioned to you about land annexation, right? At that time, the minister also participated in the deduction as a small official. ”

"Land annexation? Yes, Jingwen said it! I also have a general understanding of the danger of land annexation, and I know that this is the reason for the death of many dynasties. Therefore, I also tried my best to disagree. Agreed to Jingwen's plan for the development of Jiangnan, for which the treasury also spent a lot of wealth. Li Shimin said.

And Yang Jia said again: "Your Majesty, the land annexation that Lord Jingwen said is actually becoming more and more concentrated in the hands of a few people. And the vast majority of ordinary people, who do not have land, have to bear taxes in the end. In this way, the people will inevitably become displaced people and even be forced to rebel. And this process, at most, lasts more than twenty or thirty years. Other words. In less than 20 years, I'm afraid that my Datang will be troubled by land annexation. And when the time comes, we in Datang will face the fact that countless people have escaped military service and evaded taxes. When the time comes. Who will serve in our Datang and who will pay taxes? ”

"The issue of military service has now been preliminarily resolved, that is, now Datang has gradually changed to the recruitment system of professional soldiers, and then strengthened education. The problem won't be too big either. However, the tax problem is an unavoidable problem, in case the people all over the world want to evade taxes, then how much tax can we Datang provide? So. Taxing the population is certainly very problematic. And if taxes are collected from the land, then the problem is not so big. After all, it is impossible for the land to run away, and the owner of the land has to pay taxes. The more people who own land, the more taxes they pay. If, however, as was the case in the past, landlords who had no land and had countless lands had to pay the same taxes, it would be very unfair. ”

Yang Jia's meaning is very simple, that is, to convert all the taxes of the current population into taxes on land, so as to implement the policy of apportioning land into acres. The core of the policy of apportionment to the mu is to make the landowners pay taxes, and the landless do not have to pay taxes. And the more land you have, the more taxes you have to pay, so it's a fair way to divide it. Next, this method can effectively inhibit land annexation for a certain period of time, which is a very good way.

Of course, land annexation cannot be eliminated completely. Even if it was the kind of land ownership in later generations, wouldn't the land annexation be transformed into another way in the end? In later generations, although the annexation of land in the countryside had almost disappeared, there was a resurgence in the cities. However, the city of Li Shimin is a house annexation, but in the final analysis, this is still a remnant of land annexation. Therefore, it is almost impossible for land annexation to disappear, as long as there are classes in society, the wealth is increasing, and this situation can only be suppressed, or it is to create more wealth, so that ordinary people can obtain relatively more wealth to survive.

"Jing Wenxian's son-in-law's apportionment into the mu can prevent land annexation to a certain extent, but does it have to be implemented now? Now there are too many reforms carried out by the imperial court, if it continues like this, I am afraid that people's hearts are a little unstable! Li Shimin said with some hesitation.

Now there are too many projects, reforms, and various things in Datang, and Li Shimin is a little overwhelmed. Of course, this is the reason why Jingwen, the traverser, is tossing, which makes the monarchs and ministers of the Tang Dynasty a little helpless. Reforms were carried out from the military to the political, from the steppe to the Central Plains, and then to all aspects. Now that he is going to add another tax reform, Li Shimin is very headache. If it goes on like this, then how can this Datang still play! If taxes are reformed now, will anyone bounce back? Li Shimin must consider the issue of the people's rebound, if he doesn't think about it, then how can the country maintain stability?

And Li Shimin didn't know that Jing Wen almost didn't throw out the so-called official gentry to pay for food. However, if it is proposed at this time that the officials and gentry pay for food in one piece, then I am afraid that Jingwen is really brain pumping. Therefore, now you can only start with land annexation, which can be much easier. As long as it doesn't get to the heart of those officials, it's not a big problem.

"Your Majesty, if you don't dare to enter now and get this stall into the acre, then I'm afraid it will be difficult in the future!" Yang Jia said.

"Oh?" Li Shimin was a little surprised. (To be continued......)