Chapter Seventy-Seven: The Household of Tax Loss is Far Away
Men and women are born yellow, four years old are young, sixteen years old are middle, twenty-one are Ding, and sixty years old are old. Based on one ding, Ding's wife, Dingzi, middle, small, yellow, and old are listed.
50,000 households? What is this concept?
Wu Deling. 30,000 households have been added to Shangzhou. Yonghui Order. 20,000 households have been added to Shangzhou. It was edicted on September 12 of the first year of Xianqing. The household of 30,000 has been listed as Shangzhou. 20,000 have been listed as Zhongzhou. It has been designated as the upper state and the middle state. Still. to the 17th day of March in the eighth year of the dragon. It's too long to be peaceful. The account is getting worse. It is advisable to take 40,000 households as Shangzhou. 25,000 households are Zhongzhou. Less than 20,000 households are in Xiazhou. Its six males, ten Wangzhou, three auxiliaries, etc. and the Governor of the same state. and Jinai Prefecture and Ibid. 30,000 households in the border state have been added to Shangzhou. 20,000 households have been added to Zhongzhou. His prince served as the assassin of Zhongzhou Xiazhou. Also upstate. After the king went to office. Still. Wu Deling. The household of 5,000 has been on the county. 2,000 households have been added to the middle county. 1,000 households have been in the middle and lower counties. to the seventh day of March in the eighth year of the dragon. With 6,000 households already on the county. 3,000 households have been added to the middle county. Less than 3,000 households are in the middle and lower counties. Its Akagi Wangjin and other counties. There is no limit to the number of households. And for the upper county. Within 500 miles of Beijing. and border counties. The household of 5,000 has been on the county, and it is also the upper county. Two thousand have been on the middle county. One thousand has been in the middle and lower counties.
Five thousand is also a county? Wannian County, with 50,000 households, has surpassed Shangzhou and deserves to be the first county in the world.
There are 50,000 households, or 5 people per household, and 250,000 people, not to mention some ministers who have hundreds of thousands of mouths per household.
"Metropolitan area, North and South 14th Street, East and West 11th Street. The street is divided into 18 squares. The breadth and length of the square are more than 300 steps. The south street of the imperial city is called the street of the Vermilion Bird, the east fifty-four squares, and the county of Wannian leads it. Fifty-four squares in the west of the street, led by Chang'an County. Jing Zhao Yin is always in charge". Similar to the situation in the city, the western part of the city is about west to Fengshui, which is under the jurisdiction of Chang'an County; The eastern part of the city extends to the west of Zhaoying County and Lantian County in the east and is under the jurisdiction of Wannian County. The south of the city is also bounded by the capital city in the south to Zhongnan Mountain, the west is under the jurisdiction of Chang'an County, and the east is under the jurisdiction of Wannian County. The residential areas in Chang'an City are called "li" or "fang", and the outside of the city is called township, and there are li below the township, and smaller units are villages.
The Yantang Decree also stipulated that high-ranking bureaucrats and relatives of princes above the fifth rank could be exempted from servitude within the prescribed range according to their ranks. Middle- and lower-ranking officials below the sixth rank and above the ninth rank are only exempted from their own military service. The principle of levy and compulsory service is that the rich and strong are first, and then the poor and weak; First more ding, then less ding. Tang law forbade officials from violating the law and being unequal in the conscription of military service.
Among the 50,000 households, there are 22,000 exempt households, such as officials and ministers, temples and Taoist temples, and these exempt households do not have to bear the burden of servitude, and enjoy the privilege of occupying land and establishing manors, and the household tax and land tax that were originally exempted from taxation are also borne by the households. However, the fixed tax rate in the rent adjustment is fair when everyone receives 100 mu of land, but in the future, many households with less than 100 mu of land have to pay the same tax as 100 mu of land.
Dugu Xinci was very headache, pondered carefully, and found that in the past five years, Wannian County has added 5,000 new household registrations, but the actual increase is less than 2,000 households, that is, there are 3,000 households canceled their registrations, and then check the reason for the cancellation of households, it is actually all from good people to tribes, just like the previous Zhongsun family more than 100 people attached to the Liaoyang County Wangfu and turned into Dugu Xinci's tribes.
Households are good citizens, and non-households are untouchables. In other words, the Qi people of Yan and Tang only covered some of the people—the good people, and the other part of the people belonged to the untouchables, who were not eligible to be registered, and could only be attached to the main family. The untouchables in the Tang Dynasty mainly included the official untouchables who served the government, such as soldiers, workers, musicians, and miscellaneous households; and the private untouchables who are attached to the clan of the ministers, i.e., the tribesmen and slaves, who are the property of their own individuals.
These 3,000 households of Yongye land were also transferred to the property of the owner, and most of them were still in arrears of rent before the transfer.
Tang Law: Those who vainly use their lovers as slaves and maids to pledge debts will be reduced to three degrees of self-betrayal; Those who know and take it will be reduced by one class, and the commission will still be counted as a debt. At the same time, slaves and maids have livestock, which is similar to wealth.
Single in the household registration, the slave and the maid are registered together, and the household registration needs to record the name, gender, age, and related relatives of the slave and maid, and the state and county should also record the slave and maid by category.
These 3,000 households are recorded when they are turned into tribal maids, and because the household registration is made every three years, but after the new household is made, the old household is not immediately abandoned, but to be kept for a period of time, these household records still have many years of tax has not been collected, some two years and some three years, every year per Ding Na rent two stones of millet, pay two zhang of silk, three taels of cotton, where there is no silk cotton, then Nabu two zhang five feet, three catties of hemp; Ding served for 20 days, and if he did not serve, he would be collected and folded three feet of silk every day.
3,000 households are nearly 5,000 ding, and in two years, that's at least 10,000 stone millet, almost 2,000 yuan.
The cloth is nearly 20,000 zhang, and the hemp is 15,000 catties, which is about 1,000 guan.
There are also rough estimates that there are 40,000 zhang, four zhang and one silk, nearly 40,000 silk, and one silk is 400 wen, which is also 1,600 guan.
More is the addition of thousands of merchants, not yet taxed, the tax of the closed market, all cloth, utensils, incense, treasures, sheep, folk pawns to sell farmland, shophouses, horses and cattle, donkeys, bundles, and merchants selling salt and tea, are counted. There are those who dare to hide goods and goods, and are captured by lawsuits, and do not have a third of them, and they are half different from those who are caught. Trafficking is not the fault of the official road. Those who have official beards take one out of ten, which is called tax extraction. The traveler is called a tax, and every thousand dollars is counted as twenty; The residents of the city are multifaceted, which is called the residence tax, which is thirty per thousand dollars.
Tang system hundred ethnic traders need to enter the market, that is, Chang'an's east and west cities and Luoyang north and south cities, by the Taifu Temple" under the "two Kyoto City Bureau" and "Pingzhun Administration" jurisdiction, and Wannian and Chang'an counties have nothing to do with it, but this year there are grass markets in every square, Shenlong two years of the court decided to tax this, this tax will be levied by the two counties, a thousand households at least four or five thousand, right?
More importantly, Dugu Xinci also found that in addition to the rent adjustment, there are also land taxes and household taxes.
The land tax was established in the name of establishing Yicang in the second year of Taizong Zhenguan. All cultivated land of households below the level of the prince must be paid, and the tax per mu is stipulated to be two liters, and millet, wheat, japonica, and rice are suitable for the land. The wide township is planted with the seedling, and the narrow township is supervised according to the green seedling book, and the field consumes 14 people and exempts half of it, and the 17 people are exempted. Merchants who have no land are considered to be the ninth class of their households, and the difference between the five stones and the five buckets is the difference. The lower households and the fangs are not taken. If the year is not registered, it will be used to help the people; or the loan is a seed, and it will be repaid in the autumn.
The household tax was also created at the beginning of the founding of the People's Republic of China. Gaozu (Wude) ordered in March of the sixth year: the world's households measure their assets and set them as third-class. In March of the ninth year, the edict said: The world has established a third-class, and it is not fully elevated, and it should be the ninth class. Every year, each household grows seedlings per acre and grows seedlings, and each mu of tax millet (or other locally produced grains) is two liters, which is Yicang grain. Merchant households or other landless or landless households shall be taxed according to the ninth-class grain, with five stones for the upper and upper households, one stone for the upper and lower households, one stone for the middle and middle households, one stone for the middle and lower households, seven buckets for the lower and upper households, and five buckets for the lower middle households. It will not be levied on the lower households and all households that have fled, as well as for minority households.
When the household registration is compiled, it is determined that the household tax may be issued in this period. According to the amount of property tax paid by each household below the prince (sometimes it is also converted in kind), the principle of fixed income is followed, and there are large taxes, small taxes, and other taxes - all the states under the world have their own standards. a large tax for three years, with a rate of 1.5 million yuan; A small tax per year, at the rate of 400,000 guan, is used for the use of militaristic posts and postal services. Every year, 800,000 yuan is taxed for the use of external monthly materials and public offices, each of which has its own financial purpose. Compared with the rent regulation, the household tax is not divided into taxable households, non-taxed households, nor is it divided into main households and customers, and all households below the prince level must pay, and the tax payment is very broad, among which the tax payment management of industrial and commercial households is stricter, and it is strictly forbidden for industrial and commercial people to collude with government officials to reduce household income and pay less household tax.
The household tax and land tax can only be exempted from the prince's degree or above, but the account books record that only 33,000 households are responsible, and most of the 20,000 exempted households have no tax records.
There are 48,000 households in Chang'an City, Wannian County, 5,000 households outside the city, with an average of 2 stones per household and 110,000 stones, and 20,002 exempt households with 40,000 stones per household.
Last year, the fixed amount of household tax in Chang'an was 100,000 yuan, and the average household was 20,000 yuan, and the 20,002 exempted households were nearly 40,000 yuan.
Seeing that the tax payment of about 54,600 yuan had not yet been collected and put into the treasury, he was overjoyed and hurriedly asked the river to stop and discuss how to collect the tax.
"The Ming Mansion can be carefully checked, these are all lords' households, and some are still central high-ranking officials, you look at this, Yao Yi, the son of Yao Chong, the Duke of Liang, the current county magistrate of Chang'an County, Song Sheng, the son of Song Xianggong in the service, Wang Xuan, the son of the Duke of Jin, who dares to accept it?" The river records are disdainful.
"But Tang Law has a system, and they need to collect household tax and land tax?" Dugu Xinci made an innocent state: "Fifty-four thousand? ”
"The account books of last year have been sealed, and those who have been submitted to the household department, those who have been submitted to Jingzhao Mansion, and those who have stayed in the county have all been recorded, and they will collect the taxes of the last year this year?"
"But they really don't pay taxes," Dugu Xinci grasped a little.
"I'm very busy" Jiang He didn't seem to be very familiar with the rules of officialdom, and directly refused the entanglement of his boss.
"Isn't it just a few confessions? Vacate the name, household registration and group appearance, find someone to transcribe it, and then find someone to add the rest, and you can review it" Dugu Xinci understated, "This is not in a hurry, there is no rice in a certain county government, this is a top priority"
Dugu Xinci ignored the confusion of the river record, and shouted at the door of the capture hall in the front yard, "County Lieutenant Wang, County Captain Han, County Captain Lu, there is something important to discuss, please move"
Wang Yong, Lu Si and Han Qu, the three county lieutenants, also came over when they heard about it.
"How's your recruitment?" Dugu asked with concern.
"Eighteen people have been screened," the three looked at each other, and the eldest, Wang Yong, replied.
"How many people do you need to recruit?"
"If you need 150 people to fill the vacancies, if you can recruit 180 people, it should be successful"
"Hey, how come there are so many shortages?" Dugu is incomprehensible.
The three of them smiled bitterly, and Wang Yong arched his hand and said, "Pei Mingfu has eliminated redundant personnel, reduced expenses, and many people left last year, almost one hundred and sixty or seventy fewer than in previous years."
The average monthly expenditure of one hundred and five per person is also seven hundred and fifty yuan, and it is nine thousand yuan a year, this former Wannian county commander Pei Yaoqing is really shrewd?
Dugu was kind and slanderous, but his face was naturally unchanged, and he said casually, "How many people are still recruited?" ”
"Almost two hundred," replied the lieutenant of Hanqu.
"According to the minimum standard, those who meet the standard will let them start work first, well, start by cleaning the county government and clear the snow in the county hall." Dugu thought for a moment and commanded.
"Uh, that's not good, is it? Clearing the snow is a matter of miscellaneous labor, and those who must be recruited are mainly bad people who are caught and cleaned the streets," Wang Yong was a little confused.
"Hey, they're all county officials, what's the point of cleaning the courtyard? Someone else also needs to clean it together," Dugu Xinci was a little annoyed.
Han Qu hurriedly pulled Wang Yong and Lu Si to announce the order of the Ming Mansion.
Sure enough, the recruits complained for a while, Dugu Xinci had a headache, paced over, looked at everyone without saying a word, patrolled twice, saw that there was a shovel on the side, grabbed a handful, and walked out without a sound.
Big Bear and Ah Dog hurriedly chose who to take the same thing with, Big Bear took a shovel, and Ah Dog took a broom.
Dugu Xinci went straight to the shadow wall outside the county hall, checked the ditch from the street, and began to shovel the snow on both sides.
The big bear did the same, and the dog used a bamboo broom to clean up the scattered snow particles.
Seeing this, the three county lieutenants glanced at each other and followed with their belongings.
After a while, more than 100 more applicants followed suit, and only forty or fifty people looked at each other and left.
Half an hour later, Dugu Xinci led everyone to clean up in front of the court.
At this time, Wei Qinghe, the chief bookkeeper, came out and looked at everyone in surprise, that person was actually Du Juan, the newly sealed Qipin County Cheng of Wannian County.
"Lao Du, Du Xiancheng is actually here too?" Dugu Xinci was a little surprised.
"Wannian County is in such a shape, how can a certain person be able to watch" Du Juan looked at Dugu Xinci, who was wearing a shallow scarlet five-grade official robe, and was very depressed.
"Okay, you two go to the recording hall and help Jianghe record the transcription to tell the body" Dugu Xinci instructed, seeing that these two people have no work experience, they can't be allowed to get in the way here.
The two of them were also self-aware, so they turned around and went to the west gate of the county party.
"Du Xiancheng, can you keep accounts?" Dugu Xinci asked with the shovel.
"A fourteen-year-old is keeping accounts for his family," Du Juan replied proudly.
"Then you go to the recording hall and copy the land tax and household tax that are not taxed," Dugu Xinci ordered.
"What land tax and household tax?" Du Juan was a little confused.
Dugu Xinci looked around, and they were all white or prodigal, that is, he said, "You went to find the river to record, he understood"
The two of them left in confusion.
Dugu Xinci looked at the sky again and called Wang Yong, "Do you have lunch today?" ”
"Didn't the Ming Mansion order to go to the Shengdao Workshop to cook and order it yesterday?" Wang Yong replied.
"What about them?" Dugu Xinci also pointed to the number of recruits, about one hundred and twenty people at the moment.
"There is no customization of them" Wang Yong slandered, who knows how many people can be recruited today, and even if they are recruited, they will be sent back to prepare for the next value.
"Hmm, write down the number, arrange someone to order a copy for them, how much is the meal supplement routine on weekdays?"
"Uh, Shiwen" Wang Yong somewhat admired the generosity of Dugu Mingfu.
"Then according to the standard of fifteen wen per person, everyone has a share, and the same is true for a certain one, go to Jiang Lushi to withdraw the money, and then pay it to the boiled shop when it is delivered. Well, ask Du Xiancheng and Wei Qing to record the rivers and rivers, do they stay here for lunch? ”
"Oh, okay then" Wang Yong couldn't, so he personally asked the three of them if they wanted to keep this lunch, and when he got an affirmative answer, he ordered the two officials of Si Bing Cao to go to Shengdaofang to order a meal.
The East and West Markets will not open until the fifth day of the first month, but Xuanyangfang and Pingkangfang have no such rules, and the boiled shops of Shengdaofang have been opened all over the surrounding squares of the East Market, and even the remote Qinglongfang and Qujiang have shops around.
Dugu Xinci didn't bother to pay attention to such a trivial matter, and went straight to the back hall to start shoveling snow, and let the others be divided into three shifts, and the three county lieutenants continued to clean up the courtyard from the county chief office on the east axis, the county prison and arrest hall on the west axis, and the second hall of the study on the central axis.
Hui Nanling gave 30,000 yuan. The world is far away from the world of tax losers
(End of chapter)