Yan Hong saw Teacher Zhang speak, he was originally a cross-traveler, and he was used to walking sideways, and now in front of a famous reformer in history, he was no longer restrained, looked at this faction of river scenery, and said: "Mr. Zhang, from the perspective of students, this way of governing the country lies first in wealth. If the country has money, it can recruit troops and buy horses externally to fight against the enemy and pacify the vassal state, and internally it can build water conservancy and schools to benefit the country and the people. If you don't have money, then no matter how big your ambition is, it's useless. ”

Zhang Juzheng said: "After two years, Xianqi's temperament of loving money is as good as ever. ”

Yan Hong cheekily said: "Mr. Zhang praised it falsely. If you want to make money, one thing, let's open the sea and trade this time, it is a law. Our Huaxia not only has unparalleled etiquette, but also rich in products, our silk weaving, tea, etc., are Oriental and Western hobbies, as long as the sea is opened, you can naturally earn the silver of white flowers. The second is to collect the commercial tax that should be collected. ”

Zhang Juzheng's eyes flashed: "Xianqi, please elaborate." ”

Yan Hongdao: "I have a Ming Dynasty stipulating that the commercial tax is thirty taxes and one tax, which is outrageously low. However, it is necessary to stipulate that scholars and doctors are exempt from commercial tax. You must know that now that the Ming Dynasty is rich in products and has developed commerce, these merchants are much richer than farmers. The result is good, the rich businessmen and those gentry officials form a party, and they don't pay any taxes, and the commercial taxes of the imperial court can only collect those low-level peddlers and pawns, isn't this robbing the poor and helping the rich? On the one hand, there is a lack of state use, and the common people are poor and have to grit their teeth to collect taxes, and on the other hand, those who are really rich are exempted. Mr. Zhang, do you think this is fair? ”

Yan Hong's big vernacular was thrown out. Zhang Juzheng couldn't help but perk. He is thinking about the maladministration of the Ming Dynasty. Unreasonable taxation is also taken into account. But the foothold is different from Yan Hong. Although Zhang Juzheng is a first-class genius, after all, he is a scholar educated by feudal society, and it is inevitable that he will bring some difficulties when considering problems. The main idea he wanted to solve was the annexation of land by wealthy families and the concealment of the population, and at the same time he used his privileges to exempt himself from taxation. As a result, the remaining part of the small and medium-sized yeoman peasants must bear all the taxes, and the burden is extremely heavy, and they can only donate land to the wealthy families under the heavy burden, so that the state has less and less tax land, so that the financial task of land rent is more and more difficult to complete, thus forming a vicious circle. Now Yan Hong actually doesn't talk about land rent at all, but focuses on commercial taxation, which makes Zhang Juzheng a little surprised.

He pondered for a moment, and then said: "At the beginning, the great grandfather stipulated that scholars were exempt from taxes, out of consideration for preferential treatment of scholars. Shi is the head of the four peoples. so that they can have enough food and clothing, so that they can have time to study moral articles. But it makes sense. ”

Yan Hong said: "Yes, Grandpa Tai wants to give preferential treatment to scholars, and I dare not say that it is wrong for students to do this." It's just that there has to be a degree. For example, Xiucai can be exempted from the forced labor of a total of three people in the family, including himself, and can also withdraw some rice and meat from the warehouse of the county yamen, which I think is very reasonable, why? There is a lot of preferential treatment for each scholar, and as long as the yamen can afford it, it will not be inferior to the labor of these people. But sir, the matter of not paying commercial taxes is not so simple. These gentry and wealthy families are already richer than ordinary people, and they do business without paying taxes, so if it snowballs, it can only make the poor poorer and the rich richer. In order to supply the government and the court, tens of millions of people in the Ming Dynasty gritted their teeth to pay taxes, but these pampered gentry families are making money every day and can't pay a penny, which is not only unfair, but also pumping the blood of the court. That's not all, now the gentry are exempt from tax, as long as they go under the banner, they will be released as soon as they have a taxable card. So those businessmen who should not have been exempted from the reduction should only be with the gentry and celebrities. Raise people to get into the relationship, borrow their sign to the car and ship, and the tax will be escaped. tossing like this, it is Shengsheng who lifted the Taicang bottom plate of the Ming Dynasty. Master Grace, the students thought that the imperial court managed merchants, and it was by no means that the lower the tax, the better. Reasonably extract the taxes that should be paid, use this part of the money to hand over to the imperial court, and do some things that benefit the country and the people, this is the right way, the country is getting stronger and stronger, and the people can get richer and richer. Otherwise, let these fat businessmen evade taxes through various methods, and the treasury will not be able to make ends meet, and in the end it will really make the people miserable, or barbarians will invade, will the gentry be able to end up? ”

Yan Hong's words in his heart were actually quite harsh, and if they were made public in that era, and even being labeled as "slandering the gentry" and "cursing the court", it would not be nonsense. Therefore, he had never confided in Yan Song and Yan Shifan these words, but now in front of Zhang Juzheng, he couldn't help but open the chatterbox. Zhang Juzheng listened, but he didn't get angry, just twisted his beard with his hand, and said after a while: "So, what plan can you do about this gentleman's business and tax evasion?" ”

Yan Hong said: "There are two paths for students. This first article is a radical cure, stipulating that regardless of the gentry, all commercial taxes are levied according to the law, and there is absolutely no exemption. To be exempted, it should also be exempted from those small traders whose families are poor and have weak financial resources, and for those wealthy and giant businessmen, not only can they not be exempted, but they must be increased when necessary, and the richer the person, the higher the proportion of taxes charged to him, so that it is fair and reasonable. If the imperial court can enact this policy, it will be done once and for all. ”

Zhang Juzheng said with a smile: "To make such a big move, I'm afraid it won't be so easy for a while." Besides, whenever there is a major event in the imperial court now, the giant businessmen and rich people still have a reward. For example, I heard that Hu Zongxian and Hu Daduxian fought against the Japanese in Jiangnan, and most of the expenses for recruiting battalions relied on donations from wealthy businessmen in Jiangnan. And you say, what is this second way? ”

Yan Hong said: "The second way, let's still keep the old system of Taizu and give exemptions to scholars and gentry, but this reduction must be limited." It can't be an unlimited reduction, and it can't be said that as long as you have a brand, you will wave it away immediately, and no tax will be charged at all. Students think about it, they can compare the regulations on preferential treatment of talents, and this tax reduction and exemption is also collected first and then returned. ”

Zhang Juzheng heard Yan Hong's words, and raised his eyebrows: "Go on." ”

Yan Hong said: "Yes." Teacher, students know that our Ming Dynasty is divided into three classes, such as the Liao Shan students have six buckets of rice per month, and the enlargement of students, attached students have none. It is not said that as long as the people of the family of the student can go to the official warehouse every day to eat with their belly open, as long as they play his banner, nor does it say that the family of the attached student member does not have to serve forced labor at all. In the same way, the Ming Dynasty gave preferential treatment to scholars and reduced or exempted some commercial taxes, but there must be a limit on the amount. In the DPRK and the homes of retired officials, reductions and exemptions are given according to grades, and ordinary scholars are also allocated quotas according to their merits. For example, the home of a civil official of the first grade can reduce the tax amount of 3,000 taels per year, the second grade is 2,050 taels, the unofficial jinshi is 100 taels, the person is 50 taels, and so on. In this way, at least how many officials and gentry there are in the country, and the Ministry of Rites and the Ministry of Household will be able to know how much commercial taxes will be reduced at most, so as not to be swept away by all the state taxes with a single sign from these well-fed scholars. ”

Zhang Juzheng said: "It's just that the banknotes are all over the country, and there is no way to convey the news." Even if the gentry gave him a limit on the amount of relief, how did he know that he would not reduce some here and some there? ”

This matter is not difficult for Yan Hong, after all, the personnel management and financial management processes of modern enterprises are far more mature than those days. Yan Hong immediately said: "This matter is very simple, as long as it is changed to collect taxes first and then return." That is to say, merchants who pass through the customs and trade, whether they are officials or gentry or not, pay taxes in accordance with the law. However, if there should be a reduction or exemption amount for those who have passed the customs, the tax collector shall be asked to record it in the register, and a voucher shall be issued, and a certain amount of commercial tax shall be collected from a certain person at a certain time and place. Then, at the end of the year, a tax collector counts the amount of tax to be reduced and deducted from all parts of the country and the roster, and then according to the limit of each person, withdraws this part from the tax collected and returns it to the taxpayer by the Ministry of Rites. In other words, it is not a direct tax reduction, but a tax payment and then a tax refund. In this way, one first received the real money and silver into the hands of the imperial court, and the current silver had a dispatch, so as not to be overstretched. Second, the court knew how much business each scholar had done. Third, the tax refund can be limited according to the status of the scholar, if you are just a jinshi, this year there is only a 100 taels of tax exemption, but you are drawn 10,000 taels of tax, then only 100 taels will be refunded to you. And if you don't use this method, I'm afraid that the business under the name of this Jinshi won't pay a penny. ”

When Zhang Juzheng heard Yan Hong's idea, his eyes lit up again, and he said with a smile: "You are really knocking on the bones, and you have to collect the silver first, but I am afraid that in this way, the treasury will have enough money, and the silver turnover of those gentry families will be tight." In addition, the annual statistical quota and the return of the silver money from the household department are again laborious. ”

Yan Hong said: "If Mr. thinks that it will be troublesome to return the tax money after collecting it, then the student still has an idea." At the end of each year, after calculating the amount to be refunded, the cash is not returned to these scholars, but their tax receipts for the second year are repaid according to the tax exemption limit. The next year, their business can use these tax stamps to directly deduct their taxes. In this way, the cash in the hands of the imperial court will be kept for some more time, and the turnover will be more convenient. As for your statement that they paid their taxes first, they were afraid that they would not be able to turn around, but this is not more than worrying. The ordinary people pay taxes directly and in full, so can't the business continue? These gentry were engaged in business, they were originally wealthy, had many roads, and were good at dancing with long sleeves, and now they can refund a part of the tax stamps to offset the next year's taxes, no matter how you look at it, life should be much better than that of ordinary merchants. If you think the conditions are harsh, that's easy to do, don't do business. A lot of businessmen are willing to pay taxes honestly and do business. (To be continued......)