"Marshal, do you mean that we will collect taxes according to the type of goods?" Ma Zhou asked.

"That's right! You can tax them by industry, by what they do. Of course, we first have to go through some general surveys to find out which things are highly profitable and which things are low, and then we can pay taxes based on their profit margins. Those with high profits will naturally have to pay more taxes, and those with low profits will have to pay less taxes, or even no taxes. On the contrary, there are some things that we urgently need in Mengjin County and have low profits, we can make them pay the tax first, and then we will refund the tax to them again, so that it is a tax refund. In short, we can't pay the same taxes in a one-size-fits-all way. ”

After Ma Zhou heard this, he immediately drew inferences and said: "Jieshuai, if it is according to what you said, wouldn't it be true that our imperial court can regulate the business and operation of domestic merchants through taxation?" For example, if I have a trend of extravagance in Datang, then we should overtax and collect heavy taxes on things like gold, silver, and jewelry, which can greatly curb the trend of extravagance from top to bottom, and can also increase a lot of income for my Datang. If in the past, things such as gold, silver, and jewelry were taxed the same, then sooner or later, when the Tang Dynasty restored the people's livelihood, the trend of extravagance would also rise. Instead of this, we should control the zhì through the guò tax. ”

Jingwen patted Ma Zhou's shoulder and said, "Ma Zhou, you are very promising!" ”

In the original history, Ma Zhou really deserved to be the prime minister, and he actually thought of the key to this so quickly. This kind of commercial taxation is actually a lever for the national government to regulate the development of the industry, which can regulate the balanced development of various industries. Ma Zhou is also right, in ancient times, in times of peace, and the economy recovered, the whole society inevitably rose to extravagance. And this ethos. But it is very fatal, it can corrode the spiritual will of the emperor and the ordinary people, and can wear out the ambition of hard work.

The ancients said that born in sorrow and died in peace, so if this kind of extravagance rises, then I am afraid that the whole country will be in danger. However, it is not that the emperors of the past have not seen this dangerous situation, but they have not had many good solutions. However, Ma Zhou actually drew inferences from Jingwen's construction, and immediately thought of using the use of heavy taxes on certain luxury goods. In this way, the extravagance of the whole society can be greatly suppressed. This is not something that ordinary people can think of, Ma Zhou is also a promising guy!

Of course, curbing extravagance is still one of them, and more importantly, it can also guide the development of the industry. What industries does the country need, but the country is not suitable for itself to invest directly, so guide the people to invest. In this way, the tax is low, and it can naturally lead a large number of people to come and invest, and then the industry suddenly develops. However, the ancient officials did not have this awareness at all, and they still stubbornly did not pay attention to commercial taxes. Implement the idea of "valuing agriculture over business". Although they attached great importance to the interests of the peasants, they also paid too much attention to the agricultural tax in terms of tax collection, so that they did not realize the benefits of the commercial tax at all. The vast majority of merchants were much richer than peasants. However, the proportion of taxes they bear is about the same as that of the peasants, which is not very fair.

The income is much higher than that of the peasants, but the taxes they bear are the same as those of the peasants, which is obviously a great injustice to the peasants. And everyone in the future will know. There should be more taxes on commerce, and less or even no taxes on agriculture. arrived at the time and space where Jingwen lived. The agricultural tax has completely disappeared, and the people no longer need to pay taxes for growing grain, which can be said to be the first time in the world. Of course, in ancient times, it is impossible to completely and truly exempt the agricultural tax, but it is also very meaningful to improve the tax structure. Improving the structure of taxation can reduce the burden on farmers, improve the status of businessmen, and make the state pay attention to commercial development, which is the most fundamental core.

"Well, at the moment, it's not appropriate for us to make the tax system too complicated. We are divided into three grades, the first is the luxury category. The so-called luxury goods are things that have little to do with the national economy and people's livelihood and are not of much benefit to ordinary people, such as gold, silver and jewelry, and all kinds of mink fur slaves. All of these are subject to heavy taxes. As for slaves, we in Datang absolutely cannot encourage servants, so we must pay heavy taxes to merchants who buy and sell slaves. Moreover, those who used these gold, silver, jewelry, and even those who could afford to buy slaves were either rich or expensive, so if you didn't cut the flesh from them, should you cut the flesh from the common people and feed them? Jingwen said.

And Cui Ying suddenly said: "Well, the way of heaven has more than enough damage and makes up for the deficiency." Jingwen, your method of taxation is really the style of the way of heaven. Rich and noble people have a lot of wealth, so they naturally have to pay more taxes to subsidize those ordinary poor people, which is also the way of heaven. ”

Although Cui Ying was born in a high-ranking family, she also knew that she had to be considerate of the people. Therefore, she actually compared Jingwen, the so-called tax collector according to items, to the way of heaven, which is obviously very appropriate. After Cui Ying said this, it really became tall.

"Next, there's the mid-range, which is the average merchandise. Mid-range goods, that is, regular goods, we will not need additional goods in Mengjin County, nor will they be particularly much. Anyway, the vast majority of goods, that is, mid-range goods. These goods, that is, the original tax, that is, about 30 taxes, will generally not be increased. ”

"As for the low grade, that is, what we urgently need in Mengjin County, we need to be encouraged. At this time, although we will collect taxes, we will implement tax refunds soon after, and the taxes will be refunded to them. This is an industry that we want to encourage the development of in Mengjin County, so the tax collection is also the lowest. ”

"We're going to put all kinds of items into different grades, and then we're going to compile a list that we can show to the merchants who have passed by. Later, they know that we can regulate it, so that we can also collect taxes according to different grades of goods. Jingwen said.

"Good! We in Mengjin County immediately made a directory and then announced the different items to take taxes. Ma Zhou said.

"Wait, I have one more thing to say!" (To be continued......)