Bo Yan seemed to see the worries in Qingji's heart, and immediately opened his mouth and said: "The king, the minister thinks that what the history of Zhisu said is quite inappropriate!" ”

"Wu is not a Qi country after all, and Wu's change cannot fully follow Qi's change."

"We're just borrowing, not plagiarizing! The State of Qi had the benefits of fish and salt long before Guan Zhong's change of law, the land was fertile, and the population was very large, but this was not the case with my Wu State. ”

"Although Wu is also close to the sea and has the advantage of fish and salt, it is not like Qi and borders on the Central Plains countries such as Jin, Wei, and Lu. There is little salt production in the mainland, so more of it is purchased by itself! ”

"And the country bordering my Wu State is none other than Chu Yue, as well as vassal states of Chu such as Zhong Wu, Xu, Zhong Li, etc., or they have a disagreement with our Wu State, or they can be rich in salt."

"In this way, how can the State of Wu be the same as the State of Qi? Moreover, Wu is a vast country with sparse population, and the taxes are not high, so no matter how lightly it is paid, it is afraid that the national government will run a deficit and make ends meet! ”

Hearing this, including Qingji, Ji Zha, Ji Ran and other ministers couldn't help but nod their heads and agreed.

Fan Li said: "It is necessary to give the people a living, to give light to the people, and to hide the wealth from the people. ”

"That's why, the king, the minister thinks that Wu Guo can divide the commercial tax and the land rent tax on the basis of the management of the Zhong reform law and the collection of taxes!"

"In terms of commercial taxes, Wu State levied taxes once every two years, and in the first year, 15 percent per year."

"In a medium year, 10 percent per year."

"In inferior years, five percent will be levied every year, and there will be no change in case of famine!"

"In terms of land tax, the king can set the amount of tax to be collected as tithe one. Regardless of whether it is a good harvest year or not, there is a tax of 15 and 1, and in case of famine, it is exempt from tax! ”

Hearing this, Qingji thought to himself for a while, then bowed his head slightly, and said, "Good! ”

For Fan Li's idea of dividing commercial tax and land rent tax, Qingji agrees very much.

After all, merchants are different from peasants and other people.

In the year of the famine, the ordinary Li Shu who suffered from the disaster, the businessmen were not affected much, and even some black-hearted grain merchants could still use this to hoard goods and make a windfall!

Of course, the concept of commercial tax has already appeared, and it was not the first thing Fan Li put forward.

Commercial tax, a tax levied on the sale of goods and other business activities by merchants!

Commercial taxation originated in the Western Zhou Dynasty, when the remnants of the Shang Dynasty after losing power were mostly engaged in the industry of trafficking and buying and selling goods, commonly known as merchants.

The taxes levied by the state are mainly related to the municipal tax and the mountain tax!

The municipal tax is also graded cloth, total cloth, and quality cloth. Penalty cloth, cloth cloth.

The mountain tax is a tax on mineral products, animal skins, teeth, horns, feathers, fish, salt, etc.

Later dynasties have levied taxes on the city and the mountains!

In this era, including the Kingdom of Wu, the Kingdom of Heaven had a special person in charge of collecting taxes in the bazaar.

There are five types of taxes: silk cloth, general cloth, quality cloth, penalty cloth, and silk cloth.

Among them, the cloth is a land occupation tax levied on the shops in the market.

The general distribution is a land tax levied on the land of the commercial houses that occupy the land without houses.

The pledge is a penalty levied on the use of trade vouchers between buyers and sellers.

A fine is a fine levied on a businessman who violates a ban on the market.

Fabrication is a tax levied on the borrowing of premises or premises for the storage of goods.

These taxes are charged on copper coinage. In the event of famine and plague, commercial taxes are exempted!

"King, if you don't treat Shang Jia and other Li Shu equally, will it cause Shang Jia to be dissatisfied?"

Dazai Jiza asked worriedly.

"Dazai is worried."

Gu Xu

Qingji smiled slightly, and said: "Shicai Da Sima proposed the division of the four people's industries, Shinong Industry and Commerce. Since the classes are divided, the taxes levied on each class must naturally be adapted to the conditions of each person, and they cannot be treated equally! ”

"The king is wise!"

Bo Yu, Wu Zixu and other ministers couldn't help but praise.

As a result, Qingji basically finalized the tax collection and taxation policy of Wu Guo's reform!

Taxation is levied once every two years, and different degrees of taxation are levied on merchants according to the upper, middle and lower three years.

Subject to availability!

The so-called upper, middle, and lower three years do not refer to the quality of the country's finances, but the quality of each businessman's income in that year!

This requires a special official to be responsible for supervising and checking the accounts at all times, so as not to make any omissions and let the black-hearted businessmen get through.

In terms of land rent tax, Qingji is very sympathetic to the peasants of Wu State.

He set the amount of the tax to be levied as "tithe one", that is, 1/15.

It is even better than the benevolent tax system "tithe" (1/10) advocated by Mencius later!

In this era, there are basically no countries that can tithe and pay one tax on land rent!

Most of the common land rent taxes in the countries are five taxes one, three taxes one or five taxes two!

The land rent tax, which has not been levied to two taxes and one tax, can already be called a light tax, because there are still a lot of harsh taxes and miscellaneous taxes.

The dynasty with the lowest land rent tax rate in history was the Han Dynasty, with thirty taxes and one!

That is, 1/30 of the total amount of land harvested will be expropriated.

Thirty taxes and one can be said to be a fairly light tax, except for the tax higher than the forty taxes and one tax once implemented in the Tang Dynasty, it is lower than that of other generations.

However, although the land tax in the Han Dynasty was very low, its various poll taxes were much higher than the field rent tax!

At this time, Ji Zai, who was Dazai, had to speak up: "The king, since the land rent tax has been reduced, I wonder if the oral tax will be reduced or exempted at the same time?" ”

"No."

Before Qingji could speak, Fan Li, who was on the side, said in a deep voice: "The oral endowment is an important financial income of my Wu State, and it must not be reduced, let alone exempted!" ”

"The king, the minister thinks that for the oral tax, Wu Guo not only cannot reduce or exempt it, but also increase it to make up for the lack of fifteen taxes and one tax on land rent."

"This ......"

Ji Za couldn't help but be stunned for a while.

When Qing Ji heard this, he felt hesitant in his heart!

The poll tax, or oral tax, is a tax levied by the state on the person.

The West had this tax back in the days of the Roman Empire!

In this era, there is also a poll tax, which is light or heavy.

In the self-sufficient ancient natural economy, there were two main channels for the state to obtain fiscal revenue from the peasants: one was the tax levied on the basis of the acre, that is, the land tax; The second is the tax levied on the basis of capitation, that is, the poll tax.

The poll tax is efficient, but the most unfair!

The so-called high efficiency means that a large amount of tax can be collected at a small tax cost.

Because any country with a good household registration system makes the basis for calculating the poll tax simpler than any other tax, the cost of collecting the tax can be very low.

The most unfair means that the richest and the poor, with little income, pay the same amount of taxes, which is regressive.

According to the theoretical analysis of welfare economics, in the case of a poll tax, the welfare loss of the rich is negligible, while the poor may lose the most necessary benefits.

Compared to other taxes, the poll tax is almost the most unfair!

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