"The first thing we want to talk about is the tax game between the central and local governments."

"If you want to explain clearly the construction of the secondary tax system of central tax and local tax, you must make it clear."

"What is Central Tax?"

"What is land tax?"

"Why should the central tax and the local tax be separated? Why is it necessary? ”

"With history as a mirror, we can know the rise and fall!" Jiang Xinghuo said calmly: "If you directly instill the concept, presumably you neither understand nor want to listen, let me ask you a question first, as long as you answer this question, you will know what the central and local tax game is all about, and where is the necessity of separating the central tax and local tax." ”

"Mr. Jiang, please speak."

Xia Yuanji and Zhu Gaoxu said at the same time.

"Anyone who has read some history books knows that the Five Dynasties and Ten Kingdoms are 'the kings of the strong soldiers and horses', so you should know that it is precisely because the feudal towns of the late Tang Dynasty have tax autonomy and money bags in hand, so they can do this with the knife handle."

Hearing this, the two nodded slightly.

The era of the samurai was the craziest era of local division in all generations.

The emperor changes every year, and the son of the day is checked.

Jiang Xinghuo replied and asked: "Excuse me, who knows why the tax autonomy of the feudal towns is completely independent from the tax revenue of the Tang Dynasty Central Committee?" ”

This question couldn't help but make the two of them fall into thought for a while.

Zhu Gaoxu is pretending, and his brain is empty.

Natsuhara is really thinking, recalling and thinking about the history of tax reform.

——————

In the Chamber of Secrets.

Jian Yi was once again named by the emperor.

"What does Jian Shangshu think of this matter?"

What else can you see? Of course, it's a reminiscence of history books.

Jian Yi was not stumped by this, he began.

"The tax reform of the Tang Dynasty began with the salt law, and in the first year of the Qianyuan Dynasty, the salt and iron coinage made the fifth Qi Dynasty change to the salt law. Salt courtyards were set up near salt wells and salt ponds throughout the world, and the homeless people who had been making salt in the past were included in the charge of making salt for the imperial court and exempted from forced labor, but once there were thieves, they were punished with heavy punishment. ”

"When the fifth Qi is the salt and iron envoy of the states, he will do his best to eat the salt in the world, and it is called 'the price of a hundred dollars when the bucket is added, and it is one hundred and ten dollars'."

Ru Yu added: "This is the path of Emperor Wu of the Han Dynasty, the salt official camp, the ban on smuggling salt, and the salt law to enrich the treasury. ”

"And then?" Zhu Di continued to ask noncommittally.

Later, the civil backlash was too great, the price of salt soared, and the armed salt trafficking was repeatedly banned, and in the era of Liu Yan's administration, the salt law was reformed, and the relationship between the government, private businessmen, and salt households was adjusted. Special salt officials are set up in the salt-producing townships, and the salt collected by the pavilion households is then sold to merchants for resale, and there are no salt officials in the rest of the prefectures and counties. Set up 'Changping Salt' in the farther states and counties. ”

In this way, the government received a lot of profits, but the people did not feel that the price of salt was expensive, and replaced the official patent with the profit sharing between officials and businessmen, which promoted the development of the salt industry. Greatly increased salt tax revenues. When Liu Yan started to make salt, the annual income of salt profit was 400,000 yuan, and after the reform, it reached 6 million yuan. When it was called 'the endowment of the world. More than half of the salt profits'. ”

Zhu Di tapped on the armrest and asked in a dull voice.

"So what does all this have to do with the tax autonomy of the feudal towns?"

"There is a relationship, and it is a big deal."

Jian Yi said: "Whether it is the Fifth Qi or Liu Yan, the purpose of their salt law reform is to ensure the tax source of the Tang Dynasty central government, but with the intensification of land annexation, the foundation of the land equalization system has been completely destroyed, and a large number of households have fled, and the land tax cannot be raised, and the salt law alone is useless." ”

——————

Xia Yuanji opened his mouth and said: "If you talk about the tax autonomy of the feudal towns, the source is still in the Anshi Rebellion. ”

"The Anshi Rebellion, the world was scattered, the people fled due to war and forced labor were extremely serious, almost half of the territory of the Tang Dynasty, the Juntian system was seriously corrupted, and at the same time, the feudal towns began to gradually become bigger, which led to the Tang Dynasty Central after the Anshi Rebellion, which had to bear the expenses of the entire world, but the income was far less than before, so it was imperative to reform the tax system."

"According to the Book of the Old Tang Dynasty, Tang Dezong ascended the throne, discussed the use of the prime minister, Yang Yan used literary tools, worshiped the silver Qingguanglu doctor, the servant of the door, and the Tongping Zhangshi, and Yang Yan began the reform of the two tax laws."

"Previously, the tax system adopted by the central government of the Tang Dynasty was based on the rent regulation produced by the Juntian system."

"Rent, that is, land rent, every 100 acres of land has to pay two stones of tax per year, because this is the land of the state, and the equalization system is to grant land instead of giving land, so it is necessary to pay land rent to the state."

"Yong, that is, conscription, 20 days of service to the government every year, and 22 days in leap years, this part of the conscription can be offset by paying a high amount in kind."

"Tune, which means household survey, should be calculated according to local specialties, and generally need to pay two zhang of silk and three taels of cotton. Or cloth two feet five zhang, three pounds of hemp. ”

Xia Yuanji sighed and said: "But these regulations of the rent adjustment are actually based on the situation in the early Tang Dynasty, after the household registration was greatly reduced due to the war at the end of the Sui Dynasty. From the beginning of the Tang Dynasty to the middle of the Tang Dynasty, the hukou doubled, and there were originally many people and few land, and there was a shortage of property, and the people had to pay it very hard. In the past, the households in the early Tang Dynasty even had time to go to Zhichong Mansion for training, but later, the whole family worked hard for a year, and after paying the rent, they were barely starving. ”

"Involution."

Looking at Jiang Xinghuo, who suddenly spoke, Xia Yuanji asked, "What does this word mean?" ”

And Zhu Gaoxu vaguely felt that he seemed to have heard Mr. Jiang say this word.

Oh yes, I mentioned it when I talked about the periodic law of the dynasty, and I originally said that there would be it in the "Theory of National Fortune", but then I never mentioned it again.

"Involution, which means that the same farmers who farm the land, as time goes by, the farmers have to pay more hard sweat than in the past to make the land output have a slight increase, but everyone is working hard, are intensively cultivating, from the results, it is indeed several times stronger than before, but the harvest is not as much as before."

"Why?" Zhu Gaoxu asked.

"There are two reasons, one is because the person who takes the lead in the involution will reap more benefits, for example, in the same village, I take care of the crops for two more hours a day than you, and when I harvested last autumn, I harvested more grain, so I can sell it for 30% more money than you; But as this secret was discovered, everyone began to take care of the crops for two more hours a day this year, and when the autumn harvest this year was made, because everyone collectively increased production, the price of grain fell This year, everyone has put in two hours of effort, but everyone's harvest has not increased but decreased, or only increased a little, and this point does not match their efforts throughout the year. ”

Well, so the one who took the lead in the involution, Du Teniang was a thief.

"The second reason is, boss, Ano, when the government sees that you are working so hard, it will also increase the amount of taxes or directly ask for more from it, so your efforts are actually wedding dresses for the lords of the government. And, as time goes on, you will take on more and more responsibilities, marrying a mother-in-law, having a baby, which requires you to have to work harder on the part of others. ”

"In this way, in order to surpass others and live a better life, the involution competition between people has begun."

After saying this, Jiang Xinghuo was suddenly stunned.

Involution?

Now that his proposal can be directly watched by the high-level of the Ming Empire.

So why not move that policy out?

Let the people roll up every day, is there a lack of virtue?

This time, I'll let the officials and gentlemen roll up a roll, okay?

Pressing the reverie in his heart, Jiang Xinghuo motioned for this Mr. Qiu to continue.

Xia Yuanji continued: "After the Anshi Rebellion and the Great Rebellion, although there were fewer people, the households that remained in the local area had to pay full taxes for the fleeing households, which led to this."

Zhu Gaoxu answered: "The original residents who stayed behind also fled? ”

"Well, that's right."

Xia Yuanji was a little gloomy.

"The old man walked over the wall, and the old woman went out to see."

Jiang Xinghuo also recited a poem, and he couldn't read it anymore.

The reason why the poet is a poet is because of this compassion and truth.

How many people dream that they have crossed the king and emperor, the harem beauty, and the tiger body shocked the famous generals and ministers to vote?

According to Jiang Xinghuo's eighth life travel experience, the fact is that the time-traveler will most likely not be able to become Tang Xuanzong who enjoys Yang Guifei and the Tang Dynasty.

On the contrary, the probability of becoming an involuted farmer, an old man who walks over the wall, and a soldier defending the city is greater.

Otherwise, you haven't been reincarnated as a child of a high-ranking official family, and when it's your turn to cross, you can directly soul penetrate the 1 in 10 million probability?

Therefore, instead of empathizing with the landlords and gentry, it is better to imagine how difficult it would be for a family to survive in the face of military disasters, forced labor, and taxes.

After a moment of silence, Xia Yuanji continued.

"There is no way to do it, so the two tax laws will be introduced sooner or later, the tax base has completely collapsed, and the number of customers in the country (special word: meaning hukou living in a foreign country) even accounts for more than half of the number of hukou."

Since Jiang Xinghuo learned that he was being noticed by the high-level of the Ming Empire, his speech became more unscrupulous than before.

"The so-called customer." Jiang Xinghuo smiled narrowly: "To put it bluntly, it is an illegal departure from the hometown that ignores the general situation of the imperial court and ignores the overall situation of the country, right?" ”

The word "illegal departure" made Xia Yuanji stunned, and he immediately understood, and he also smiled bitterly.

Chinese cultural traditions, relocated to the land.

But where there is a slight possibility of continuing to live well in a place where they have lived for half their lives, who will abandon their family and work and migrate to another place?

Is the collapse of the tax base the fault of the households who left their hometowns illegally, or the fault of the Anshi rebels who caused the world to collapse?

Or, Tang Ting's fault?

"The two tax laws, that is, regardless of the local households and customers, everyone needs to pay taxes, and the family gate valve also needs to pay taxes, and the specific amount of tax is divided, and the standards of the two tax laws are divided according to the number of acres. In addition, the household tax, the land tax, and miscellaneous labor are also divided into the two taxes and paid together, that is, the summer tax not exceeding June and the autumn tax not exceeding November. ”

"Of course, the most important point of the two tax laws is to live within the limits of the two tax laws, and collect this year's taxes according to the country's financial needs next year."

Hearing this, even Zhu Gaoxu felt that something was wrong.

"Sounds good." Zhu Gaoxu scratched his beard, "However, if you live within your means, the expenses of the court will definitely be more and more, not less, and won't the burden on the people increase year by year?" Second, the family gate valve also needs to pay taxes, before the Huangchao Rebellion, I'm afraid it's unlikely, even an emperor like Tang Taizong can't fight the family door valve, and the Tang Dynasty is weakened in the middle and late Tang Dynasty, and it is even less capable. ”

"And that's not all."

Xia Yuan Yoshisu sighed: "The quota of the two tax laws was used at the beginning to use the year that was the heaviest in the past as the standard. Moreover, the merger into the two taxes is not only the more conventional taxes such as household tax, land tax, and miscellaneous labor, but also the supply of the army, the proclamation, and the enshrinement in the past. ”

"The burden of the common people is too heavy."

Zhu Gaoxu stroked his hair and said: "Originally, it was the heaviest tax in the past, and the imperial court will continue to raise taxes along with expenses, so I'm afraid these two tax laws won't last long, right?" ”

"That's the case, so the results of the reform of the two tax laws and tax systems only had an effect at the beginning, and in the end, it was pressed on the people's heads."

Speaking of this, Jiang Xinghuo took over.

"The two tax laws are gradually unable to be enforced, and the Tang court center wants to continue to reform the tax system."

"So there is the two-tax and three-point method."

Zhu Gaoxu asked: "I understand the two taxes, what are three points?" ”

"Three points are, one point is called tribute, two points is said to be sent to the envoy, and three points is said to stay in the state."

In other words, the focus of the two-tax and three-division method is not on how to collect taxes, but on dealing with the fiscal distribution relationship between the central and local governments in the distribution process. Among these three levels of finance, the central finance of the Tang Dynasty was obtained through the 'upper supply', the local secession of the Jiedu was obtained through the 'sending of envoys' (i.e., sending the jiedu envoys) of the prefectures under its jurisdiction, and the state finances were composed of the remaining share of 'staying in the state' after deducting the upper supply and the sending of envoys. ”

"Sounds good."

Zhu Gaoxu commented.

"Sounds good." Jiang Xinghuo smiled, "After the Anshi Rebellion, the fiscal and taxation system of 'highly centralized, unified revenue and expenditure' in the early Tang Dynasty was impacted, and the power delegated by the central government of the Tang Dynasty, especially the financial power, could not be recovered. The name of the official shall be signed by the person; In order to reverse this situation, the central government of the Tang Dynasty adopted the two-tax and three-division method and the budget quota management system, and changed the fiscal and taxation system of "highly centralized power, unified revenue and expenditure" into a fiscal and taxation system of "fixed revenue by expenditure, and the central and local governments divide revenue and expenditure". ”

"And guess what?"

Zhu Gaoxu scratched his beard, but he didn't expect an answer.

"For the feudal towns."

Jiang Xinghuo's five fingers turned into claws, and he held it in the void.

"-I want them all!"

"What is the tribute, stay in the state, as soon as the opening of the two-tax and three-point method is opened, the tax collection in the feudal town was really nameless, and now even the 'name' Tang Ting has been given, and all the taxes in the future will be 'sent'!"

Zhu Gaoxu was dumbfounded.

(End of chapter)