Land in the Han Dynasty, with title deeds, was privately owned.

You can grow whatever you want on your own land, and you can buy and sell it if you want to give it away.

Of course, if you have land, you have to pay taxes, which is the most common type of land tax.

In all dynasties, the land tax and the poll tax were the main sources of income for the imperial court.

For example, the most fundamental reason for the fall of the Ming Dynasty was that under the policy of land annexation and tax exemption for scholars, the land that was originally a fixed amount was gradually transferred to the ordinary farmers who still had land in their hands.

If the peasant households cannot pay the taxes, they can only go bankrupt, and the bankruptcy of the peasant households leads to the inability of the imperial court to collect the taxes.

In order to curb land annexation, it was necessary to put the land in name from the name of the emperor.

But even if it is nominally, it must be given enough satisfactory benefits, otherwise the land of one's own land will be snatched nominally, which will inevitably cause great turmoil and even rebellion.

As for what benefits to give, there is no need to say more, as long as one is enough, that is, exemption from agricultural taxes.

Li Yunze's operation is similar to that of the scholars and doctors in the late Ming Dynasty, as long as his family's land is nominally dedicated to the Son of Heaven, then he can be exempted from agricultural taxes.

Of course, Li Yunze is not crazy, so naturally he will not engage in the matter of passing on, transferring the shares that others should pay to the remaining peasant households, and forcing the peasant households to rebel after going bankrupt.

At the beginning of the Han Dynasty, agricultural taxes were tithes, that is, one-tenth of the tax.

However, during the period of Emperor Wenjing, in order to encourage production, the agricultural tax was changed to 30 taxes and 1, which was definitely a very benevolent tax amount.

But no matter how merciful it is, it is also a tax, and it is also necessary to pay the grain and the draft (straw).

During the autumn harvest, my family has to pay some taxes, but the next door who invests the land to the Son of Heaven doesn't have to pay anything, so he naturally has ideas in his heart.

It's just that the tax of thirty and one is too small to make all the peasant households have a reason to invest their land in the name of the Son of Heaven.

Because after serving the Son of Heaven, he cannot buy or sell.

In the agricultural era, land was the largest property, and if this property could not be moved, the impact was still great.

In order to let the farmers put the land into their own names as soon as possible, so as to cut off the root cause of the artifact of land annexation at the source, Li Yunze shifted his attention to the poll tax.

However, when he proposed this idea, at the court meeting of Qingliang Palace, he was opposed by almost all the courtiers.

"Your Majesty."

As the prime minister's main father, Yan, he was the first to come out and oppose "the agricultural tax has been abolished for those farmers who have invested in the land, and if the calculation of the tax is abolished now, then the imperial court will have no income." ”

Taxes and taxes are two different types of fiscal revenue.

The tax refers to the money paid by the peasants to the state, while the tax is the war fee collected by the state when it fights wars.

Although there are many, many different names, such as 'endowment, rent, donation, lesson, adjustment, calculation, yong, grain, cloth, money', etc., it can be summed up, that is, the word tax.

Taxes are fixed income, mainly attributed to the expenses of the imperial court.

Fu is the temporary or permanent increase in the additional income of the Son of Heaven, which is mainly attributed to the Son of Heaven's private pocket.

When Li Yunze was exempted from agricultural taxes before, he caused a big turmoil in the imperial court, which cut off an extremely important financial route for the imperial court.

That is to say, Li Yunze's prestige and strength have reached a certain level, and most of the important ministers in the court at this time are his cronies, especially those who have entered the court through the imperial examination, and they all absolutely support Li Yunze. plus he promised to collect the salt and iron franchise

entered, and all belonged to the imperial court, which barely suppressed the wave of opposition.

That is to say, the moral level of the officials in this era is not low, and they have not yet formed a body of interests, and they still have a sense of responsibility for the Son of Heaven and the people.

In other words, it was a civil official group in the Song and Ming dynasties, either scolding the emperor or making the emperor 'dissolve in water'.

The officials of this era still have the main income of the imperial court, and their own family has not been strengthened by the gate lord family in the local area, and the loss of interests is not so serious.

The civil official group in the Song and Ming dynasties has long regarded the imperial court tax as their own income, and their own family is even more of a local emperor, of course, they can't allow it.

Whoever dares to do such a thing has to be dissolved in water, in fire, in earth, and in . Anyway, I'm going to have to kill her.

Now, Li Yunze holds the righteousness of the Son of Heaven in one hand and the power of the world in the other, so that he can forcibly push it forward.

However, Li Yunze wanted to move again, and the civil and military officials really couldn't bear it anymore.

"Your Majesty, think twice~~~"

Everyone saluted and asked Li Yunze to take back his fate.

Although the calculation and oral endowment are both income from the Shaofu and are regarded as the money of the Son of Heaven, when the imperial court needs money, the Son of Heaven is also willing to pay money from the Shaofu.

If this is also exempted, it will also mean the loss of a large amount of income for the imperial court.

Moreover, at this time, the calculation and oral endowment were mainly used to pay for military expenses.

The importance of military spending is naturally self-evident, and once it is canceled, it will inevitably be taken from the imperial court, which means that it will affect the income of the imperial court.

"I didn't say it was all canceled."

Li Yunze had a faint smile on his face, "It's just a rebooking." ”

The master sighed, what did the Son of Heaven say, but in fact, the amount of the calculation and oral allowance was given to death, and the hidden population would no longer increase in income, which was naturally a big loss for the imperial court.

The so-called calculation of endowment can be directly regarded as a poll tax.

According to the Han system, men and women who have reached the age of 16 have to pay a poll tax to the imperial court, and the annual standard for each person is 120 yuan, that is, one calculation.

This poll tax is not exempted until the age of 56.

At this time, the number of registered people in the whole country was almost 30 million and close to 40 million.

Among them, men and women between the ages of 16 and 56 have more than 30 million.

Because of the medical and health care, food supply, war and disease of the Han Dynasty, not many people could live to be over 60 years old.

30 million people have 120 yuan a year, which means that the poll tax alone can collect a full 3.6 billion yuan a year!

There are also special regulations, such as the servants and merchants in the household, whose arithmetic income is directly doubled, reaching the scale of two hundred and forty yuan, which must be paid by the head of the family.

The reason is to restrain the powerful and the merchants, after all, in the eyes of the people of this era, slaves and merchants are not productive and unproductive people.

In addition, in order to crack down on unmarried people, unmarried women over the age of fifteen have to pay an additional fine every year, and it will be raised every few years, until it reaches a staggering six hundred dollars at the age of thirty.

After the age of thirty, there is no fine, after all, in this era, a woman is an old woman after the age of thirty.

If the little fairies in the modern world travel through the past, it is nonsense to find their sweethearts by themselves, and the annual fine for not marrying is enough for the old father to marry him off as soon as possible.

During the period of Emperor Wen, the calculation was reduced to forty yuan per calculation, but during the Jingdi period, due to the large-scale entry of the Xiongnu, it was raised back to the level of one hundred and twenty yuan.

Li Yunze didn't change it before, so the current calculation is still one hundred and twenty yuan, but there are exceptions.

Looking around at the ministers, Li Yunze coughed and said, "Among the calculations, Bazhong is barbaric, and the seven surnamed Qu Shuai are exempt from the tax. The rest of the barbarians only have forty dollars a year. I was deeply dissatisfied with this, and from then on, Bazhong Ban Yu and the seven surnamed Qu Shuai were not allowed to be exempt from tax, and all barbarians

Every household is twice as rich! ”

As soon as these words came out, the civil and military people were in an uproar again.

Here, the Great Honglu Temple was darkened, and couldn't help but salute, "Your Majesty, such a harsh barbarian may cause turmoil."

"Turbulent fart!"

Li Yunze's face was slightly cold: "If you dare to be turbulent, the army will drive over!" The Han raised so many soldiers and horses, isn't it just to protect the family and defend the country? The barbarians pay less or even don't pay, but the Han family's sons want to pay more, and I don't allow it. ”

"Your Majesty."

Ji Di wanted to persuade him to do something more, but Li Yunze had already grabbed the seal on the table in front of him and smashed it directly, "Shut your mouth!" ”

In the noisy Qingliang Palace, it suddenly fell silent.

The Son of Heaven was angry, and no one dared to speak at this time to find bad luck.

Seeing Ji Di's embarrassed retreat, Li Yunze took a deep breath and said, "I intend to exempt the family from serving the land, and there is no need to discuss this matter. ”

The so-called oral tax is also a kind of poll tax.

The difference with the calculation is that the scope of the levy is for children between the ages of seven and fourteen.

The share per person per year is twenty cents.

It doesn't seem like much, but children of this age group must have millions, tens of millions or even hundreds of millions of mouths a year, which can be regarded as an income.

And this money is mainly offered to the royal family, that is, 'to eat the Son of Heaven'.

It's ridiculous to say that the Son of Heaven and the royal family need to rely on their children to provide for them, which is really embarrassing.

However, what is even more embarrassing is that in history, Emperor Wu simply lowered the collection age of oral endowments directly to three years old and began to collect money, and also raised it from twenty yuan to twenty-three yuan, which is really shameless and skinless.

Emperor Wu doesn't want to be embarrassed, and Li Yunze can't care about it.

But he, Li Yunze, can't help but be so cheeky.

Regarding the matter of Li Yunze wanting to exempt the children from oral calculations, the noble ministers have no opinion.

After all, this income was originally given to the Son of Heaven and the royal family, and the Son of Heaven didn't want it, so people naturally wouldn't meddle in it.

It's a good place to be. The income of billions of dollars a year really can't be thrown away.

To this extent, Li Yunze finally threw out his ultimate killer weapon.

"I didn't say that I wanted to get rid of the calculation, but I just planned to never increase it."

"Never increase the tax, that is, to the current registered population as the limit, each household only needs to pay the corresponding population at most, and the surplus population does not need to pay in the future. Of course, you have to be a farmer who has surrendered to me to serve the land to be eligible. ”

At this time, the registered population of Dahan was more than 30 million to 40 million.

But in fact, the number of people is far more than that.

Some of these extra people are hidden in the mountains, forests, lakes and islands, and they live in isolation from the world, and even many of them are the descendants of those who fled into the mountains and forests during the great chaos of the late Qin Dynasty.

Of course, among these people who are hiding, there are also bandits and bandits, and these people naturally do not have household registration.

There is also the slave and maid of the big family, that is, the son of the family.

Because each child has to pay up to 240 yuan per year, which is too much, even large families are desperately trying to hide the population and not let the government know.

is like Wei Qing, who also used to be a black household when he was a child.

And the real big head of the hidden population is the children of the people's homes everywhere.

Just like the joke goes, when the little official came to visit, the infant child was called Xiao Wu, and the man with a full face and beard was also called Xiao Wu.

One hundred and twenty yuan a year for a person is a big burden in a peasant family, so there are two or three people who can admit to being registered, and three or four children are considered good. Almost all of the children who reborn later were hidden and did not go to the household registration and became non-contributors

Black households.

Li Yunze's never endowment is actually aimed at these black households.

Directly exempt these black households from the calculations, so that they can live in the sun in a dignified manner, instead of dodging all day long, and have no official name after a beard.

If all the black households are counted, the actual population of Dahan may exceed 50 million!

After all, after Liu Bang, from the period of the Later Lu Dynasty to the period of Emperor Wenjing, the Han Dynasty was recuperating.

Except for the conflict with the Huns on the border, there were almost no major wars and epidemics in the interior.

After decades of recuperation, it is natural that the population has multiplied and the number has increased dramatically.

In this regard, if you think about the population of Middle-earth at the time of its founding, and how many people will be in a few decades.

And Li Yunze did so many things in order to encourage the farmers to nominally invest their land for themselves, so as to cut off land sales, and there will be no land annexation from now on!