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Without tax reform, it will not be possible to maintain the current expenses of the imperial court, let alone raise hundreds of thousands of professional troops. In order to support hundreds of thousands of troops, it is necessary to maintain the current expansion plan, ensure a continuous military battle plan, and require a huge amount of money and food. Relying on the current annual financial income of the imperial court is less than 10 million yuan, it is simply not enough.

Since Yi Feng ascended the throne, the 350,000 forbidden troops in Beiya have actually been raised by him out of his own pocket, and they are all used by his own internal funds. The original tax system of the imperial court was quite simple, the uniform field system and the military system were the two basic national policies of the Sui Dynasty.

The government soldiers gave them land, and then the government soldiers did not pay taxes, and the state did not have to pay them food and salaries, and even the government soldiers had to buy their own ordnance and equipment.

Under these systems, the taxes collected by the imperial court each year were only used to supply the emperor, the court, and the local officials of the imperial court did not even need to spend the imperial court's finances. As for the officials in those places, these people did not have to pay money and food for the court, and even the local officials did not have to pay money and food, these people did not have to eat because they only worked. Of course, in fact this is impossible, but it is true that the court and the local government do not pay money and food to these officials. They rely entirely on their positions to legally and reasonably collect gray income to support their families and even make a fortune.

The policy of the Sui Dynasty. Everywhere is such a kind of simplicity, a kind of simplicity. As for what engineering projects are being built by the state and local governments. Naturally, there is no need to use state and local financial expenditures for building roads, embankments, dams, cities, and walls.

The state fiscal tax revenue is not used to raise soldiers, local officials, and the people. The annual tax worth nearly 10 million guan is actually used for two purposes, to support the emperor and the court expenses, to support the Beijing officials, and secondly, to use it for war expenses. If there is no war, then the annual financial income of nearly 10 million yuan is actually more than enough. This is precisely why the Sui Dynasty was founded for 19 years, during which there were several big battles, but in the end it was still able to rely on tens of millions of taxes every year. The reason why it can still create a prosperous era.

But now, it can't be done, and the various new policies of the new dynasty are different from the original strategy everywhere.

In addition to supporting the emperor and the court and the hundred officials in Beijing, the taxes of the imperial court also had to support hundreds of thousands of Beiya forbidden troops. As well as the professional officers of the government army and the border army, in addition, the salaries of local officials have also been included in the state treasury, and the officials who have been working for the imperial court without paying more than ten times the number of officials. It can be regarded as having an establishment and being included in the ranks of national civil servants. They also have a formal salary, which is another huge expense. In addition, the office expenses of the imperial court and the local government are all additional expenses compared to the past. What's more, the new dynasty has abolished hard labor, and the imperial court wants to build engineering projects, and the people have to pay their salaries when they are recruited.

As a professional soldier, the Beiya Forbidden Army was relatively well paid, and the average annual military expenditure for each soldier was about 50 yuan, and it was calculated that it would cost 17.5 million yuan a year to supply the army. This does not take into account the war expenditures in which the war occurred, and although the border troops and government soldiers of the border and southern yas are not professional soldiers, there are also quite a few professional officers, and it takes a lot of money a year to maintain the hundreds of thousands of troops of the two yayas, and the military expenses of the three yas are at least 20 million a year, which is still not wartime. And Yi Feng raised the salaries of the officials and paid the salaries of the officials, although it was not as large as the cost of supplying the army, but with the expenses of the palace, it would cost at least about 10 million a year.

Just the annual military expenses plus the expenses of the officials and the palace will cost 30 million yuan a year.

This does not include the cost of the imperial court's construction of water conservancy, repair of cities, repair of roads, dredging of canals, etc.

If the old tax system of the imperial court is still used, the imperial court will have to owe twenty or thirty million yuan in a year, and this is only to maintain normal operation, not counting the time when additional expenses such as wars or disasters are needed. It can be said that the tax system has to be changed, and it will not work if it is not changed. If you don't change, you won't be able to sustain it for a day. Although Yi Feng has his own emperor's private property and has a lot of income a year, it is not a long-term thing to rely on the emperor's internal support alone. Yi Feng had been planning the reform of the tax system for a long time, but he had not yet fully controlled the imperial court, so he could not do it in one step. But now that he has been in office for more than a year, he has almost cleaned up and rectified the inside and outside, and it will naturally be less resistant when it is officially proposed at this time.

Moreover, there is another important reason that prompted Yifeng to reform the tax system, that is, the equalization system is a policy that cannot be maintained for a long time, and the rent regulation is based on the equalization system. As soon as the equalization system fails, the regulation of rents will lose its fundamentals, and the state's tax system will collapse. As an emperor with different insights, Yi Feng certainly can't wait until it collapses in the future to change it.

The Tang and Song dynasties implemented the two tax laws, and the annual income of the two taxes was around 20 million yuan, especially in the middle and Tang Dynasty, the tax revenue of the year before the introduction of the two taxes was only a few million yuan, and it was doubled immediately after the introduction of the two taxes. Although Yifeng's new tax law is also called the two-tax law, it is mainly named after the spring and autumn taxes, but in fact it is very different from the two-tax system of the Tang and Song dynasties. The most important thing about the two taxes implemented in the Tang Dynasty is to divide the household tax and the land tax, the household tax is divided into various rich and equal according to the different wealth and poverty of each household, and then different levels set different taxes, and the land tax is basically unified, the north and other places rent about one bucket per mu, and the richer fields in the south are about one bucket to three buckets per mu, and miscellaneous taxes such as service money are also unified into the two taxes. The people's tax is paid twice a year in spring and autumn, and the household tax and land tax are paid according to the number of households and fields set by the government. This amount is proposed by the government to predict the amount of fiscal expenditure for the year, and then distribute it to all parts of the country according to this figure, and tax it according to the amount. Therefore, it can be said that the two taxes are exactly how much. In fact, it was up to the emperor and the imperial court to have the final say. The court said that it would cost 10 million this year, so 10 million would be levied. The people of the world are fundamentally different from each other, and the acres of land are distributed. If the emperor said that he would need to spend 100 million this year, then the people of the world would have to share the 100 million according to their respective household levels and the number of fields. This kind of two-tax law is naturally not fair.

However, Yi Feng's two-tax law is not to live within the limits of income, but to set the rent to be paid per mu of land according to the tax rate of the original land equalization system, and then convert all of them into money, and then the imperial court directly taxes the acres of land owned by the people. Levy as much as you can on the field, and there is no extra. Of course, this is the main tax, such as commercial tax, which is a separate tax. The two taxes are also levied twice a year, but the biggest difference is that the total amount of taxes is calculated according to the number of fields in the world, so it will be a relatively stable and fixed amount. After the land measurement and census of the new dynasty, the whole country has 10 million hectares of land. There are both rich and poor land, but according to the new tax system, the discount of two taxes a year is almost 30 million, of course. In fact, this figure is not fixed, and it has to fluctuate according to the price of grain, silk, cotton, cloth, etc., but in general, the two taxes are this number. Compared to the original annual rent of several million. More than tripled.

Although it has more than tripled, this amount is still not enough for basic financial expenditures each year. For this reason, the tax system of the easy wind was introduced. The state monopoly has also been added to increase fiscal revenue. The monopoly is some important materials such as salt, tea, wine, copper coins, etc., especially table salt, and Yi Feng is ready to learn from those dynasties of later generations and seize a large amount of taxes from here. Yi Feng expects that the monopoly tax of salt, tea and wine will be about 20 million a year, and another source of tax is commercial tax, from which Yi Feng also intends to obtain more than 10 million.

This is not delusional, Yi Feng has already begun to promote the development of industry and commerce when he was in Huaifa, and has gained many benefits from it. At the time of Xining in the Northern Song Dynasty, the two taxes in a year were equivalent to more than 20 million guan, while the commercial tax was only four or five million guan at the beginning of the Song Dynasty, and later it reached about 20 million guan. Of course, the most income generated in the Northern Song Dynasty was the monopoly, especially the salt monopoly of daily necessities, which reached 40 million in the late Northern Song Dynasty, and the monopoly of tea and wine other than salt also generated a lot of income, around 10 million per year. The Song Dynasty, especially the Southern Song Dynasty, in addition to the three main revenues of the two taxes, commercial taxes and monopolies, there were also a variety of miscellaneous taxes, the highest fiscal revenue in the Southern Song Dynasty reached 100 million guan a year, of which there were tens of millions of miscellaneous taxes, and in the 30 years of Shaoxing, there were more than 20 million guan of green money in the miscellaneous taxes alone.

Yi Feng does not plan to change the method of collecting miscellaneous taxes now, but he also does not want to give up the monopoly of this big income, so his goal is to have two taxes, commercial taxes and monopoly, at least 60 million a year, so that the imperial court can ensure that in addition to maintaining operation, there is still a surplus left for local provinces, states and counties to use, so that the central government and local governments also have money to store, in addition to the central treasury, there can also be money for the imperial court and local construction and development, and even save a sum of money every year for special needs such as war and disaster relief.

In the final analysis, money is indispensable for establishing a prosperous era and ruling well. However, this kind of taxation is a profound knowledge, and it cannot be arbitrarily levied or apportioned, and it will only get worse and worse. In Yi Feng's view, the tax system of the Song Dynasty is good, although there are many kinds of taxes, but basically the taxes borne by the people are normal, such as the Southern Song Dynasty, although it only occupies a place in the south of the Yangtze River, but the annual tax revenue is more than 100 million yuan, which is multiple higher than that of the Northern Song Dynasty, but they levy such a high amount of taxes, but they still maintain the rule of the Southern Song Dynasty, and even block the attack of foreign races in the north. And the other one that Yi Feng seems to be the opposite of the textbook is the Ming Dynasty.

The annual financial income of the Ming Dynasty is only a few million taels of silver, and it seems that the taxes collected are very small, but in fact, the life of the people is difficult, because the salt tax and commercial tax of the Ming Dynasty have lost a large amount of taxes, and they have been taken away by those gentry and landlords. Then in terms of the two taxes, the same is true, the gentry have many tax exemption and exemption privileges, plus a large number of hidden households, so that the imperial court's tax revenue is greatly lost, and only a few million taels are collected in the last year, but the vast majority of them are collected from ordinary people. When the Ming Dynasty encountered the crisis in Liaodong and the thieves in the Guannei rebellion, the imperial court continued to use troops, so it was short of pay and grain, and finally it was not allowed to levy additional salaries, and the imperial court levied millions of taels of three salaries every year, but in the end it was almost all levied from the hands of ordinary people, and the result of the guidance was that the poor people went bankrupt one after another, and finally buried the Ming Dynasty.

In Yi Feng's view, a court in a remote corner of the Southern Song Dynasty collected taxes of 100 million taels a year, while a unified dynasty in the Ming Dynasty unified the Central Plains only collected a few million taels of taxes a year. The Ming Dynasty only knew how to collect taxes from the poor people, while the Song Dynasty mainly relied on collecting taxes from merchants, followed by the roundabout way of collecting taxes through the guò monopoly, giving the people a relatively fair tax system.

According to Yi Feng's assumption, the most reasonable tax system, the main tax such as the two taxes, should only account for about 20 or 30 percent of the national tax revenue, while the industrial and commercial tax should account for more than half, plus the income from monopoly, it should also be higher than the two taxes. Of course, to achieve this step, it is still far away, first of all, it must be extremely developed and prosperous in industry and commerce, and there must be enough taxable commodity quota, so that the industrial and commercial prosperity can receive enough taxes.

However, in addition to the income from the two taxes, commercial taxes and monopolies, Yifeng actually has a large private income. According to the report of Gao Mingyue, the head of his private industry, it can now bring him more than 10 million yuan a year, which is equivalent to the financial income of the imperial court for a year before the tax reform, and even after the tax reform, it can reach one-sixth of the imperial court's income. And this money belongs to the emperor's private property, and the imperial court financial department has no right to intervene in his income and expenditure, and cannot use it. Prior to this, Yi Feng had been using the money to support the forbidden army of the Northern Ya, as well as the expenses of the palace, as well as the expenses of the three secret intelligence agencies and the three special forces under his direct jurisdiction.

Yi Feng's new tax law has increased the state's fiscal revenue six times a year, increased the salaries of officials, paid salaries to officials, and reduced the tax expenses of the vast majority of ordinary people.

But there are good and bad, this new tax law has reduced the burden of ordinary people, but it will make those aristocratic and powerful landlords bleed, the two tax laws are basically taxed according to the acres of land, the original rent and mediocrity are included in the acres, the more acres of land, the more taxes, which will make those nobles who have a lot of land feel the pain. The reform of commercial tax also made merchants have to pay a lot of commercial tax, increasing a lot of business costs, and those nobles and powerful people are also a group of people who have a lot of negotiation capital. Whether it is the main tax or the industrial and commercial tax, it will greatly affect the vital interests of those upper classes, and even the monopoly of salt, tea and wine will also affect them.

Yi Feng knew this very well, better than anyone else, but he still unswervingly threw out this plan.

This time, he may play a dangerous game with the nobles and powerful landlords and rich businessmen in the world, but Yi Feng believes that he will not be defeated, maybe one thousandth of the world's aristocratic and powerful landlords and rich businessmen will oppose his new tax law, but he also has 999 thousandths of the ordinary class of the military and civilians in the world to support his reforms, he is not Song Shenzong, and his current control of the world is beyond his reach. Moreover, although the new tax law will be harmful to those who have money, it is also a rare opportunity for those classes to promote industrial and commercial development, enrich the country and strengthen the army, and expand the territory.

In the end, we have to see how many people have such insight. (To be continued......)