Chapter 168 Taxation System

With the retreat of the Qin army, a huge five-nation attack on Zhao ended in this way.

Including the Chu State, the Seven Kingdoms were all greatly damaged, the country was poor and the people were lacking, and there was no big movement in a short period of time, and the world was finally able to be peaceful for a while.

As for the state of Chu, although it did not attack Zhao, the previous battle of Qin was defeated by Wei Ran and Sima Cuo, and lost more than 100,000 troops.

After suppressing the rebellion of the East Vietnamese, he launched an army of 100,000 troops, although he finally defeated the East Vietnamese, but he gained nothing, and was sacked by the East Vietnamese several counties and towns, and suffered heavy losses.

After Dongyue was defeated and fled, he hid in the mountains, and the state of Chu could only stare dryly, and there was nothing he could do about them, so he was forced to withdraw his troops.

……

After Bai Qi returned to Xianyang, he was summoned by the King of Qin, but the King of Qin did not punish Bai Qi for withdrawing his troops without permission, but felt that he had done the right thing, rewarded Bai Qi with a lot of fields and slaves, and even gave him the title of grandson.

After Bai Qi came out of the palace, his face was expressionless as usual, and he didn't see any joy on his face, and he didn't know what he was thinking.

Immediately afterwards, the King of Qin got the news of the alliance of the Three Jins.

Unlike Yan and Qi, which were forced to form an alliance with Zhao, Korea and Wei were clearly voluntary, and more closely aligned.

The king of Qin looked at the map, his face was full of sorrow, the map showed the Qin state in the west, and the east from north to south was the Zhao state, the Wei state of Hedong, the Korean state of Sanchuan, Nanyang, and the state of Chu.

The Three Jin Dynasty blocked the road to the east of the Qin State.

The three Jin Dynasty were separated, and none of them were not the opponents of the Qin State.

But if the Three Jin Dynasty are united, no country in the world is their opponent!

"Invite the crown prince, Ying Hou Fan Ju, Hou Wei Ran, and Wu Anjun Bai Qi." King Qin said to the eunuch next to him.

"No." The eunuch bowed and walked out of the hall in small steps.

"Wait." King Qin suddenly stopped the eunuch. "Invite Lu Buwei, the doorman of the stranger, too."

……

Compared with the Qin State, the life of the Zhao State is much more comfortable.

After subduing the five countries, Zhao has become a veritable overlord of the world, and the tariffs were abolished between the three Jin and Jin dynasties, which made a steady stream of merchants from the two countries pour into Zhao, bringing a large amount of food and money to Zhao.

Yan and Qi also continued to deliver food to Zhao because of war reparations, and with the help of work, Zhao was prosperous internally.

After returning to Handan, Zhao Kuo immediately rewarded the generals according to their merits.

Lian Po was named the king of the capital and was given the fief Weiwen.

In fact, if you only talk about the contribution to Zhao Guo, Lian Po is far more than Le Yi and Tian Dan, but because the family flowers do not have the fragrance of wild flowers, the title has always been lower than the two, and now the three of them are finally the same.

Yan Zhou was named Pingshu Jun and was fiefdomed Pingshu.

Yan Zhou is also a veteran of Zhao State, and he has made great contributions to Zhao State, but his reputation is not obvious, this time the battle of Zhao Yan broke the vanguard of the Yan Army, captured the commander of the Yan Army, and the pioneer was honored as a king.

Tomato is free to read

Li Mu was named Shangqing.

Tian Dan and Le Yi also increased their food eups.

The rest of the generals also had their own rewards.

After more than two months of recuperation, Lin Xiangru's body finally recovered almost, and after getting the permission of Xiangzi, he immediately devoted himself to the construction of Zhao State, and was personally responsible for the summer cultivation of Zhao State.

Due to the war, a lot of farmland has been idle in this year's spring ploughing, and all the grain is counting on summer ploughing.

"Zhongqing has worked hard." Zhao Kuo came out of the harem, came to the place where Yu Xin and others worked, and bowed.

After he came back, the Yan family didn't have any feelings about his defeat of the Five Kingdoms, but he was very satisfied with the two daughters-in-law he brought back from a battle, and pulled An Ning to look left and right, and the next day, he sent someone to give a dowry to An Ning's family.

At the same time, he also sent a dragon to envoy Qi to discuss the wedding time.

"Good morning, King." The ministers saluted, and after Zhao Kuo sat down, they also returned to their positions and sat down.

Originally, after Zhao Kuo came back, Yu Xin and the others wanted to return to their respective homes to work as before, but Zhao Kuo felt that this was very good, so he kept it, but added a place of his own.

The eucalyptus platform in front of him is full of eucalyptus, some of which have been dealt with and need to be looked at by Zhao Kuo, and some have not yet been dealt with and need to be dealt with by Zhao Kuo.

These documents are all on paper.

After the day and night research of Mofeng and others, paper was finally invented, although the color is still a little yellowish, and the thickness is uneven, but there is no problem with writing words, and Mofeng and others are still improving.

It is said that after the Zhao State became strong, the Mo family also became stronger, and even Mo Feng now began to proudly call his own branch Zhao Mo, in order to distinguish it from other Mo families.

Not to mention, the name of Zhao Mo is quite useful, and recently, disciples of the Mo family from other places have been coming to join them.

Of course, there are also those who are not convinced by Zhao Mo and want to set up another one.

Several factions fight in the ring every day, from debate to hands-on to technology, one by one, and no one can convince anyone.

Zhao Kuo didn't say anything after seeing it, but silently told them the principles and research directions of cement, porcelain, glass, steelmaking furnaces and other things, and let them start researching.

Then this group of people began to work overtime until midnight every night, and they had no intention of fighting at all.

The site of Handan College has also been selected, from the Zhangshui River to the Purple Mountain, covering a very wide area, but it has not yet begun to be built.

Listening to Mo Feng, the cement is about to be developed, and he plans to wait for the cement to be fully developed before rebuilding, and build Handan College into the world's first cement building, and engrave his name when the time comes.

Anyway, if you use rammed earth, it will take at least two or three years to build, and when the cement is studied, it will be built in a few months, and it will not be bad for this time, maybe it will be faster with cement.

Zhao Kuo casually took a piece of eucalyptus. If these documents have been approved, take a general look at them and know them in your heart.

If there is no approval, he will be responsible for solving it.

Fortunately, Zhao Kuo has the vision and knowledge of later generations, and he also has the talent to talk on paper, most of the problems can be achieved at a glance, and a few problems only need to be thought about.

The processing speed is faster than Yu Xin, Lin Xiangru and others.

"King, the results of the reward are out." At this time, Le Yi walked in from outside with a few rosters.

Zhao Kuo took over the list, and he was still very relieved about Le Yi and the others, but the inspection still had to be checked.

After flipping through it and finding no obvious omissions, Zhao Kuo closed the roster, looked at Yu Qing next to him, and asked, "How much grain does Neishi and Shaofu still have?" Can it support bounties? ”

"King Yu, because the cash-for-work has not stopped, there is not much food in the internal history and Shaofu. However, after the summer grain was harvested, coupled with the compensation of the Qi State, merchants have been pouring into our country recently, and the commercial tax has reached twice the previous high. If it is distributed separately, I, Zhao Guo, will be able to support this reward. Yu Xin said with a smile.

The summer grain of Zhao was mainly winter wheat, which was planted in the Spring and Autumn Period, and by the Warring States Period, it had spread all over the Central Plains.

However, due to the taste, the planting area is not very extensive, and it does not provide much tax.

But I can't stand the indemnity, and Zhao Kuo has robbed a lot of money in Qi State.

It can even be said that if part of the reward is erased as before, Zhao Guo can not only distribute the full amount, but even live a very wealthy life.

The soldiers did not complain either, for they were used to it. In other words, they never expected to get all the rewards.

"Didn't there still be some rewards that were not distributed in the last battle of Qin, and together, all the rewards were increased by two percent, and they were distributed in three times, and half of them were issued first. Wait until the end of summer ploughing to distribute half of the remaining part, and after the autumn harvest, all the distribution. Zhao Kuo handed the roster to Le Yi.

"Oh, it's not good." Yu Xin said hesitantly.

Since ancient times, there have only been a few rewards, how can there be many rewards?

"What's wrong?" Zhao Kuo looked at Yu Xin strangely.

"The matter of the reward." Yu Xin said.

"The soldiers have not returned home for a few years to fight for the country, what's wrong with the extra 20% reward?" Zhao Kuo said.

"What the king said makes sense, so let's send a little more." Yu Xin did not insist. Anyway, Zhao Guo's finances are not unsupportable, since Zhao Kuo wants to send more, then send more, who made Zhao Kuo the monarch.

"Then the general will go down first." Le Yi arched his hand and said.

Zhao Guo is short of manpower, and he will be responsible for the distribution of rewards in the future, no way, who told him not only to fight, but also to govern the country.

Those who can work harder.

"By the way, why hasn't Xunzi come back yet?" Zhao Kuo asked strangely.

Zhao Kuo knows that Xunzi has been running around these days in order to find out the corruption and reward, and many times in order to determine the truth of the matter, he has to go to the township or the village to inquire in person, but it stands to reason that he should come back, and it is impossible for him to go to every township in person!

"On the way back, he heard that there was a large-scale corruption and reward in Jinyang, so he turned around and went to Jinyang again, but he should be able to come back in the next few days." Yu Xin said helplessly.

"How much corruption has been identified so far?" Zhao Kuo asked in a deep voice, he was about to issue a reward again, he would never allow anyone to embezzle the money that the soldiers exchanged for their lives.

"Only in the last reward, it has been determined that more than 11,000 soldiers have been embezzled, and more than 1,000 officials and squires are involved, from the chief to the county order." Yu Xin said.

"Where's the county guard?" When Zhao Kuo heard this, he couldn't help clenching his fists, and a murderous aura rushed out of his body.

In addition to Shangdang County and the three counties that had just been established, Zhao State also had Yanmen County, Yunzhong County and Dai County.

If necessary, he doesn't mind starting a war in the state of Zhao.

"I didn't find any county guards who were rewarded for corruption." Yu Xin shook his head.

At the level of the county guard, what they seek is money and ordinary land, but fiefdom and family education, and only with these two things will they become real nobles.

"The gentry who have been found to be corrupt and rewarded will all be beheaded and their homes will be confiscated, and for serious cases, the whole family will be beheaded. The money and land were distributed among the victimized soldiers and the people. Zhao Kuo said sharply, without any mercy. If it hasn't been found out yet, let Xunzi continue to check until all of them are cleared, and don't let any of them go. ”

After several wars, Zhao Kuo is no longer the soft-hearted teenager he was at the beginning.

If he had been soft-hearted, he would not have survived to this day.

"No." Yu Xin said.

"By the way, now that the war is over and the soldiers have all gone home, the officials who let the soldiers who have returned home to assist in the investigation should know more about this kind of thing in their capacity." Zhao Kuo said.

Yu Xin suddenly snorted coldly, Zhao Kuo really didn't intend to let go of any official gentry who embezzled and rewarded him.

He had a hunch that Zhao Guo's officialdom might set off a turmoil.

But...... There's nothing he can do to stop ......

With his understanding of Xunzi, I am afraid that after Xunzi hears the order, not only will he not refuse, but he will be even more excited.

This guy seems to be a Confucian, but he is actually a Legalist in his bones.

Legalism...... It is a group of ruthless people who are willing to sacrifice themselves for the sake of the law......

"A dead man is a dead man, what does it have to do with me!" Yu Xin bowed his head and continued to deal with government affairs.

Even the biggest turmoil could not threaten Zhao Kuo's rule, not to mention the 300,000 army, just a few big nobles of the Zhao State, the Zhao family, the Le family, the Pang family, the Xun family, and the Fei family...... All of them are standing behind Zhao Guo, the Lou family has been uprooted, and there are some small nobles left to fight with Zhao Kuo.

Besides, Zhao Kuo is not against all the nobles.

"Reclamation of land?" Zhao Kuo picked up the last book, which was also the thickest text.

The foundation of the state lies in the land, and the land here refers to the land that can be cultivated, and the land that cannot be cultivated was not in ancient times.

Although the territory of Zhao is large, the quality of the land cannot be compared with that of Korea and Wei.

Although the territory of Korea and Wei is small, they are located in the Central Plains, and they are fertile soil that has been developed for thousands of years, and many places can be harvested twice a year.

There is still a lot of land in Zhao State, and even if it is a well-developed land, only a very few can be harvested twice a year, and most of them are harvested once a year or even have to be rotated.

For this reason, Zhao Kuo issued a special order to encourage the people to reclaim wasteland.

"Why is it that no new fields have been cultivated only for the first two years of land that no one planted because of the war?" Zhao Kuo opened it and looked at it, his face instantly became gloomy, and he asked in a deep voice.

What is the most in Zhao State? It's wasteland, if it's just farmland that has been reclaimed before, then what order does he give?

"My lord, the people are not active in reclamation, and even very disgusted." Lin Xiangru said with a wry smile.

"Why?" Zhao Kuo felt a little strange.

According to the law of Zhao State, as long as it is wasteland, whoever reclaims it will belong to whoever cultivates it, and the more land there is, the more food the people will get.

"There are a number of reasons for this. The main reason is that the wasteland is raw soil, and the yield is too low, and only after three years of reclamation can it become mature soil, and the yield is stable. In these three years, there was no harvest in the land, and only the seeds could be barely offset. However, after the land was reclaimed, it had to be paid to the imperial court, and with the addition of the tax, the peasants not only did not get more grain, but less. If the year is not good, other farmland will still have some harvest, but the newly cultivated farmland will still have to be seeded. ”

"In addition, although there is a lot of wasteland in my Zhao country, the land that is easy to reclaim has been almost reclaimed, and most of the rest is land that is not easy to reclaim, either the terrain is too high or too low. The lower reaches of the river are covered with a dense network of swamps, many of which are marshlands, and there are also saline-alkali lands near the sea, which are extremely difficult and expensive to develop. ”

Lin Xiangru said helplessly.

Although the tax of Zhao State is not as heavy as that of Qin, it is not light, the implementation is ten taxes and one, plus the oral tax, the burden of the people is still relatively large, and the ability to resist risks is also low, and the whole family will starve to death if there is no harvest in a year, and no one dares to take risks.

This is still not the case of squire exploitation, if there is squire exploitation, the people will be even more miserable, or they can only move, the so-called harsh government is like this.

Zhao Kuo put down Wen Eucalyptus, took a sip of tea, and after a while, said: "Since it is mainly a matter of taxation, then the newly cultivated farmland will not pay rent tax within three years, and half of the tax will be paid from the fourth to the fifth year." After five years, normal taxation will be restored. As for the saline-alkali land by the sea, this king will order that it be reclaimed by the captives of the Yan Kingdom. In the rest of the country, water conservancy can be built on cash-for-work. ”

"It's a good idea." Lin Xiangru's eyes lit up.

By abolishing the tax on the first three years, the peasants will not have to worry about making ends meet, and they can reclaim wasteland with confidence, and in the fourth and fifth years, they will only collect half of the tax, which will increase the peasants' ability to resist risks.

And with water conservancy, many places that are not suitable for farming will also be suitable for farming.

Speaking of taxes, Zhao Kuo couldn't help but think of Zhao's tax system - taxes per mu.

This system also starts from the initial tax per mu in the Spring and Autumn Period of the Lu State, which changed the previous public land system and changed to levy taxes per mu.

As long as it is ownerless land, anyone can plant, plant as much land, collect as much grain, and pay as much as tax, which greatly stimulates the productive forces and brings the state rich taxes.

The rest of the countries followed suit, including the Jin State, and after the three families were divided into Jin, the system of the Jin State continued.

Although the state of Zhao in the middle has undergone several reforms, it has not changed as a whole.

Collecting taxes by the acre may seem like no problem, but in fact there is a huge problem.

That is, due to the limitation of the ability to collect taxes in ancient times, it is impossible for the state to go door-to-door to count the land harvest of each household, and then accurately extract the tax revenue.

The state stipulates that it is one out of ten, and when it comes to the following, it may become one out of nine, one out of eight, or even one out of five, and the extra draw is not handed over to the state, but is embezzled by the squire, or used to offset the squire's own part, and finally the infamy is carried by the state.

In order to solve this problem, the Qin State implemented the system of "giving up land and paying people" after the Shang Dynasty reform, that is, the collection of land tax does not look at the land but on the population.

The world has been in war for hundreds of years, and all countries are basically in a state of more land and less land, everyone has a part of the land, and the country also hopes that the people can plant more land, so the Shang Dynasty reform law directly sets a fixed tax amount, and then collects taxes according to the capitation.

However, this tax according to the head is not a head tax, and the head has to be taxed separately, which is called oral tax, and you should pay the same as nothing.

Taxes and taxes are separated, and taxes were originally used for war, such as the requisition of military vehicles, armor, weapons, etc., and were not levied without war.

Later, it became an annual tax, and it was no different from a tax.

The system of "taxing people for the sake of land" did not have any problems in wartime times, but in peacetime it led to a phenomenon: land annexation.

Since the tax is collected on a per capita basis, the more land the better, so the big bureaucrats and big landlords began to frantically annex land.

What if the people lose their land? Sell yourself into slavery, or flee and become an exile, and when there are more displaced people, they rebel, and then change the dynasty......

This problem was not obvious in the Qin Dynasty, after all, the Qin Dynasty was short, and it was gone before it had time to appear.

The phenomenon of land annexation in the Han Dynasty is very obvious, which is one of the main reasons for the demise of the Han Dynasty.

PS: Originally, I wanted to write about this chapter to change the tax system, but I didn't think of a good tax system in the middle of the night, and I was uncomfortable. I have to say that although Shang Ying's tax system has great hidden dangers, it is already the best tax system based on the actual situation at that time.

The Han Dynasty did not combine its own actual situation, so it had to copy it, and as a result, it planted a big hole.

What good way do you have?,Tell me in the comment area.,The author's intelligence is not enough.,It's too uncomfortable.。