Leng Lingzhe was stunned for a moment, at first he thought this method was a little strange, but now that he heard it, it seemed to make real sense.

Their system of collecting taxes in the Cold Moon Country has always been to collect taxes according to the capitation, how much tax a person should pay in a year, whether the person is poor or rich, or an old man, or a child.

It is obviously unfair to calculate according to how much tax a person pays in a year.

Because for the poor and the rich, this two pieces of silver mean different levels.

In the eyes of the poor, it is very likely that these two pieces of silver will be enough for their living expenses for a month, but to the rich, these two pieces of silver are nothing at all.

The queen's consideration is reasonable, but Zhao Qiujin also has a tangled place in her heart now, that is, the tax rate of this tax system is very troublesome.

She doesn't know much about it, so she has to look up the information slowly to determine what the exact tax system is, and if a rich person misrepresents his income, it will lead to a decrease in taxes!

"Your Majesty, this method actually sounds very reasonable, but it is a little difficult to really implement, have you thought about it, if those who have money, when the income is more, lie about their income and reduce taxes, is this a kind of tax evasion?"

Leng Lingzhe nodded, and continued to listen to the queen explain the details of these taxes, and the several palace maids next to him also looked interested, they didn't know anything about it.

However, because the words of the queen are easy to understand, they also understand that the queen is really a blue heart, and even such a method can be imagined.

In this way, it is tantamount to overcharging taxes on merchants and officials, so that they can take out a part of their income and use it to pay taxes.

As for those from poor families, they can pay less or even no taxes.

"Your Majesty, for people with an annual income of less than five taels of silver, in fact, they don't have to pay taxes, their lives are already difficult, they may have eaten the last meal but not the next meal, such poor people, if the state finds a way to tax them, it is actually exploiting their flesh and blood."

Leng Lingzhe sighed softly and nodded, what the queen said was all very reasonable, he had rarely thought about this before.

Every time something happens in the country, many and all kinds of things, he is very busy, floods, natural disasters, earthquakes, and even fires may make the court anxious.

Therefore, he rarely thinks about the tax of the common people.

"Queen, you have considered the problem more thoroughly, this time, I must find a way to formulate a new tax system in the next few days."

Zhao Qiujin nodded, with an encouraging look on his face, and looked at Leng Lingzhe: "Your Majesty, the concubine believes that you will definitely be able to." ”

The next day, when the court was in the morning, Leng Lingzhe could only talk about the tax reform among the courtiers, and everyone's acceptance this time was generally high.

While this means that they may have to pay more taxes, it is much better than just taking their anger out of the way.

Moreover, this time it was not only their ministers who were unlucky, but also some businessmen who were doing business.

The merchants made more money, and some of them made more money that year than they had in their lifetime as ministers.

Leng Lingzhe quickly selected two ministers who were skilled in arithmetic from among the ministers, and arranged for them to formulate new tax rates and divide taxes into tiers.

And he also designated local officials to strictly supervise the income of businessmen, never allow them to falsely report their income, and the state also has a reward system for people who pay higher taxes.

The new tax policy was soon issued, and the common people rejoiced at it, and they did not get a lot of silver for a year of farming in the fields.

If there are many children and a large population in the family, especially the elderly, then it is very likely that all of their income for the year will be used for taxes.

But now, the emperor proposed the method of paying taxes according to the level of per capita income, which greatly alleviated their difficulties.

Some people don't even have to pay taxes, "Then all the money in our family this year can be used for daily life, great!" ”

In this way, the high-income people need a lot of taxes, and the country will naturally have silver, and when the treasury is abundant, it will not be difficult to build schools.

Leng Lingzhe also selected a few talented ministers in the imperial court, who were responsible for teaching and educating people.

Not only that, but excellent masters in the folk can also recommend themselves, and after passing the interview of the auditor, they are serious masters in the school, and they enjoy the same treatment as the officials of the imperial court.

For a while, the economy and education system of the entire Cold Moon Country tended to be a thriving scene, everything was in full swing, and new schools were constantly being built in various parts of the capital.

Some children from poor families, seven or eight years old, are now all sent to the school, and their children not only do not need to spend money to go to school.

Moreover, if the child behaves well in the school, he can also be rewarded with appropriate silver as a subsidy.

In this way, it has stimulated the children of poor families to study hard, and now they can earn money from reading, and their enthusiasm for learning is of course higher.

Zhao Qiujin was very puzzled in her heart, what happened to the few schools that Leng Lingzhe instructed those ministers to set up in the capital, so she also made a private visit to see the teaching system of those schools in person.

Seeing that the students in those schools were all studying seriously, Zhao Qiujin's heart could be regarded as being put back in his stomach.

This is her ideal Cold Moon Country, and this is the Cold Moon Country she is optimistic about.

"Your Majesty, now that more and more children are receiving education, the concubines believe that the future of our Cold Moon Country will be very bright, and there will be more and more outstanding talents to help the emperor govern this country."

Leng Lingzhe nodded, it was difficult to produce a noble son from a poor family before.

Even if the children of poor families have talents and want to study, because the family does not have such financial conditions, they eventually give up their willingness to study.

However, now everything is different, those children from poor families can change their lives through education, and in the future, there will be more and more outstanding talents around him.

"I believe that in the near future, the imperial examination system will definitely select more powerful talents for our country, and at that time, I don't have to worry."

Zhao Qiujin nodded, now everything is developing in a better direction, Zhao Qiujin misses Tianxianglou a little in his heart, and he doesn't know how Tianxianglou's business is doing now.

She also made a private visit to Tianxianglou in Weifu, and now, Feng Lan and Chu Yunfei have managed Tianxianglou well.

Not only that, General Chu's family seems to have adapted to the life of ordinary people and began to integrate into Tianxiang Building.