Gao Cheng traveled to the countryside in Xindu, observed the people's feelings, and spent too much time, but it was not without gains, using Jizhou as a template, which increased the understanding of the people at the bottom during this period.

There is no doubt that the distribution of acres is the most important thing for everyone.

The Eastern Wei Dynasty inherited the old system of the Northern Wei Dynasty, and men over 15 years old were granted 40 acres of open fields and 20 acres of women were granted fields, but when they were actually implemented, they were usually given fallow rotation because of the consideration of fallow rotation, so when the fields were granted, they were generally increased by one or two times according to the fallow cycle, that is, 80 to 120 acres of fields were granted to men, and 40 to 60 acres were granted to women, also known as "double fields".

Historically, to the founding of the Northern Qi Dynasty, although the western part of the Eastern Wei Dynasty suffered great damage, and the people were poorly subsumed due to years of war, the amount of land was still reduced, from 80 to 120 mu for men, and it was determined to be 80 mu.

And a more critical point is to raise the age of land granting from 15 to 18 years old, and the Northern Qi Dynasty was founded 12 years later, and it has faced considerable population pressure.

In the early years of the Sui Dynasty, in the narrow township area, the male was only granted 20 acres of land.

There are also differences in the methods of land annexation in different periods.

The Northern Wei Dynasty, the Eastern Wei Dynasty, and the Northern Qi Dynasty only granted 20 acres of mulberry fields by the male Ding are Yongye fields, which can be passed on to their descendants, and the rest need to be returned to the state.

The decree clearly stipulates that the sale and purchase of Yongye land is not allowed, so the land annexation during this period was mainly based on slaves and maids and cattle granting land.

Under the rule of the Eastern Wei Dynasty, the male servant was given 80 to 120 acres, and another 20 acres of mulberry field was used as Yongye field, and the maid was given 40 to 60 acres of land and 5 acres of hemp field.

Each ploughing cow is granted 60 acres of land, and each household is limited to 4 heads, that is, 240 acres.

This is the way Gao Cheng is currently facing land annexation, and the family relies on slaves and cattle to own a large amount of land.

The Sui and Tang dynasties, who relied on the gate valve to ascend to the top, finally abolished slaves and cattle to grant land, but in the Tang Dynasty, a bigger opening was opened:

Yongye Tian is allowed to buy and sell.

Therefore, the land annexation method of the Tang Dynasty was mainly based on the accumulation of private land, that is, Yongye land, which eventually led to the less public land and more private land, which eventually led to the collapse of the uniform land system.

From the Northern Wei Dynasty to the Northern Qi Dynasty, the clans relied on slaves and slaves to cultivate cattle to obtain a large amount of land, but in the final analysis, this land belonged to the state, and the annexation of Yongye Tian belonged to private land.

Gao Cheng is now facing a dilemma, the more people have to get less land per capita, the poorer the people are, and the easier it is to sell themselves into slavery, thus making the acres more concentrated in the family.

The reform of the tax system from collecting poll tax on a household basis to collecting a poll tax on a per capita basis has had an effect.

The Tang Dynasty, which collected a poll tax per household, added 60 percent of its population in 15 years, and at this rate, it was enough to double the population in 25 years.

The Han Dynasty, which Gao Cheng wanted to emulate, would take 38 years to double its population, a full 13 years delay.

Reform of the tax system has always been about slowing down population growth.

In the Han Dynasty, except for the expansion of foreign countries, the poor and crazy Emperor Wu of the Han Dynasty advanced the poll tax for young children to 3 years old, and the rest were set at 7 years old, which also took into account the problem of infant mortality rate in ancient times.

The population tax is not collected from birth.

Reform the tax system, and at the same time cooperate with the abolition of slaves and maids, ploughing cattle and granting land, so that the animal slavery behavior of the family does not benefit from anything other than personal enjoyment. Even if Gao Cheng set the poll tax on slaves and maids extremely low, he could force the family to release a large number of slaves.

Gao Cheng couldn't control what future generations would do, but under his rule, abolishing slaves and maids, ploughing cattle and granting land, and maintaining the system that Yongye land could not be bought and sold was a heavy blow to land annexation.

This cannot wait until the whole country is unified.

It must be carried out in the Kanto region, where the control is strongest, and in the future, the rest of the regions will be annexed one after another, and it will be automatically incorporated into the Kanto system.

If we really wait for reunification in the future, we will face national opposition and rebellions.

In particular, it should be noted that the amount of poll tax charged per household is different from the amount of poll tax charged per person.

It is collected per household, and each husband and wife receives 1 horse of cloth per year.

(During the Han Dynasty, a piece of cloth was about 300 yuan, and during the Zhenguan period of the Tang Dynasty, a piece of cloth was about 360 yuan, and the data from the Northern Wei Dynasty to the Northern Qi Dynasty were not found, so it was calculated as 300 yuan.) )

The Han system was restored, and it was charged per person, taking the Han Dynasty as an example, during the period of Emperor Wu of the Han Dynasty, which had the highest poll tax, and adult men and women were 120 yuan per person per year.

That is, 240 yuan per year for monogamy, which means that before the child reaches the age of 7 and pays the 20 yuan oral tax, the amount of tax required is less than that collected by the household.

It is equivalent to three children after the age of 7, and the tax is the same as that collected per household.

In the first 7 years, it can reduce taxes by 60 yuan per year.

Therefore, the tax reform will have little impact on couples with no more than three children, and can even reduce the burden on them for the first seven years.

The real impact is on people who have babies and piglets, but they only need to survive the remaining eight years while enjoying the seven-year tax cut.

Gao Cheng returned to the mansion and immediately wrote a letter to make a specific report to Gao Huan on the tax reform, and the previous communication had been agreed by the other party.

In terms of tax amount, Gao Cheng followed the example of Emperor Wu of the Han Dynasty, adults over fifteen years old, 120 yuan per capita, but in the children's mouth, he increased it by 20 yuan, that is, 40 yuan.

Raising three children saves $60 per year for the first seven years and $60 more for the last eight years compared to the household.

In this translation, the amount of tax borne by a monogamous husband raising three children at the same time remains the same.

After talking about this in detail with Gao Huan, he began to focus on abolishing ploughing cattle and slaves and maids.

Now that Hebei's Beitian system has been struggling, Gao Huan was also deeply worried in his reply to Gao Cheng.

Gao Cheng's response was to emulate the Sui and Tang dynasties, and even the supply of people's fields was already in short supply, so how could there be spare time to distribute it with the ploughing cattle.

And the abolition of slaves and maids to grant Tian Gaocheng also made it clear that it was to make the slaves of the Shi clan unprofitable.

Since animal slaves were not profitable, the poll tax for slaves and maids was set very low, with a poll tax of 120 yuan for adults and 40 yuan for children.

Gao Cheng only set 20 yuan for the slaves and maids, which is equivalent to 15 slaves and maids paying 300 yuan, that is, the calculation of a piece of cloth.

The tax of 20 yuan is within the affordable range of the family, and they must not be forced too much.

The abolition of oxen and slaves was bound to provoke unanimous opposition from the clans, but it was the only way to change the concentration of land in the hands of the clans.

The more slaves and maids there are, the more land the family gets, and the less land is available to the common people, so that more people fall into poverty and have to be reduced to slavery, and the local distribution of acres of land is always the priority of the slaves and maids of the family, which also exacerbates this vicious circle.

Although the acres of land in the hands of the families are public property, what is the difference between them and private property as long as they maintain the number of slaves?

Gao Cheng felt that the abolition of slaves and maids, ploughing cattle and granting land not only required him to sit in Hebei, but also needed the assistance of Gao Huan's generals.

It's annoying to use mobile phone code words, it's nine minutes late, and this month's full attendance is gone, it's uncomfortable

(End of chapter)