In the original history, Liu Bang entered Xianyang, made three chapters of the law, and did not commit any offense in autumn, and was deeply loved by the Qin people.

On the other side, Xiang Yu, because he couldn't deal with the 200,000 Qin army prisoners, killed them all.

Just like when Bai Qi killed 400,000 Zhao Jun, Xiang Yu's pit killing, strictly speaking, was actually an expedient measure.

After all, most of the soldiers under his command, and even the princes' armies of the alliance, hated the Qin people.

"Historical Records - Xiang Yu Benji" records: and the Qin army surrendered to the princes, and the princes and officials took advantage of the victory to make it more slaves, and lightly humiliated the Qin officials.

At that time, the princes' army generally belittled and even insulted Qin's soldiers, because this was revenge for being insulted by the Qin army in the Qin army!

This situation is not something that can be suppressed by a single word from the commander-in-chief.

This is essentially the collective hatred of the entire army from top to bottom for the Qin people, any pawn is eager to eat their flesh and suck their marrow, let alone kill them?

This is the side of the princes' army, so what does Qin Shu think?

"Historical Records-Xiang Yu Benji" records: Qin officials whispered a lot: "General Zhang and others deceived me to surrender to the princes." The generals heard about their plans and told Xiang Yu.

This is a big problem, and Qin Zu felt betrayed by Zhang Han.

That's 200,000 troops, and if you don't pay attention to it, it's a mutiny.

What to do with these people?

Annex.

It's impossible.

The soldiers and horses in Xiang Yu's hands are estimated to be less than 100,000, and only 20,000 troops were sent in the first battle of Julu, which shows that his strength is limited.

It is impractical for an army with a small number of people to annex an army with a large number of people.

Even if Xiang Yu swallowed the elephant and incorporated the 200,000 Qin army, he would not be able to raise it.

Once there is a problem in the follow-up, when the Qin army picks up arms, it will be a question of who will take over whom.

An army handed over to the princes and kings?

It's even more of a stupid choice.

These princes and Xiang Yu are not of the same heart, the previous battle of Julu, these princes watched from the wall, and saw with their own eyes that the Chu army was ruined by one as ten, killing the Qin army and crushing the army, so they lowered their heads and recognized Xiang Yu as the leader of the anti-Qin forces from all walks of life.

But if the 200,000 Qin troops were distributed to these princes......

Even if Xiang Yu was a pig, he wouldn't do this.

Then there is one last option, put all these 200,000 people back?

Once the tiger is released and returned to the mountain, it will be an army of 200,000 tigers and wolves in the future.

Do we have to do it again?

When the time comes, it is not certain who will kill the deer.

Among these many choices, Xiang Yu actually didn't have a very good choice.

He can only bite the bullet and kill all these 200,000 people!

He chose the simplest and most direct way, and he paid enough for it in the future!

When 200,000 Qin troops were killed and Xiang Yu arrived at Hangu Pass, he learned that Liu Bang had broken through Xianyang and sent troops to garrison to prevent his troops from entering the pass.

Xiang Yu was furious and immediately attacked to capture the level.

Subsequently, Xiang Yu led an army of 400,000 troops, drove straight in, and garrisoned Hongmen about 40 miles away from Bashang, which not only shocked Xianyang, but also formed a confrontation with Liu Bang.

Next is the plot of the Hongmen Banquet.

For various reasons, Liu Bang was not killed, and was eventually relegated to Shu.

A lot of people say.

If at the Hongmen banquet, Xiang Yu listened to Fan Zeng's advice and killed Liu Bang, then there may be no later story.

But this is purely from the perspective of a latecomer, and I don't think about how complicated the situation was at that time.

At that time, Xiang Yu killed his main general Song Yi and obtained the military power.

He hasn't quite taken his feet yet.

If Liu Bang is killed at this time, then what else can be used to win the support of the princes and kings?

Liu Bang has already surrendered to you and bowed down to you, but you, Xiang Yu, still killed him in anger because he entered the customs first, how will the princes and kings feel when they see this scene?

Xiang Yu's hundreds of thousands of troops, the vast majority of which are the armies of the princes, he won the battle of Julu, became the head of the princes, and then took these armies to Xianyang with great dignity, but it does not mean that these armies are Xiang Yu's armies and are completely loyal to him.

Therefore, looking at this matter from Xiang Yu's point of view, as long as Liu Bang is soft, then everything is not a problem.

During this period, Xiang Yu's biggest opponent was not Liu Bang, but Xiong Xin, the king of Chu Huai.

Although King Chu Huai was a puppet raised by Xiang Liang, after Xiang Liang's death, King Chu Huai had gradually grasped the power.

It's just that Xiang Yu killed the main general Song Yi, creating a situation where "the general is outside, and the king's order is not affected", King Chu Huai has no way, just like the situation when Tian Zang, the general under Wu Guang, killed Wu Guang, whether it is King Chu Huai or Chen Sheng, they can only pinch their noses and admit it.

In Xiang Yu's opinion, Liu Bang is just a tool person supported by King Chu Huai to oppose him, as long as Liu Bang bows his head, there will be no problem.

Therefore, the Hongmen banquet was doomed to the end from the beginning of Liu Bang's bowing.

Opposite.

At the Hongmen banquet, Fan Zeng always wanted to kill Liu Bang on the grounds that he could achieve great things, which was a bit strange.

If Liu Bang is really killed and disrupts the major event of Xiang Yu's division of the princes, who will benefit in the end?

King Chu Huai!

Therefore, Fan Zeng in this period is really likely to be on the side of King Chu Huai, and there is also a certain reason why Xiang Yu is suspicious of Fan Zeng in the future.

From the beginning, Liu Bang was just a pawn between the two.

Of course, in the end, Liu Bang went from an insignificant chess piece to finally dominate the world, which is another story.

To get back to the point, at this moment, Su Che took advantage of Zhang Han's time to steal Xianyang City, but he didn't need to be afraid of Xiang Yu and those princes and kings like Liu Bang at that time.

They are just starting out now, and they still have a long time to develop, and by the time they arrive in Xianyang City, the daylilies will be cold.

The only thing to worry about now is whether Zhang Han will come back and burn the jade.

But it shouldn't be a big problem.

From Zhang Hanneng's surrender to Xiang Yu, after Xiang Yu killed 200,000 Qin troops in Xiang Yu's pit, he was able to accept Xiang Yu's division with peace of mind, it can be seen that this guy's discipline is ...... But not much.

So Su Che didn't have much to worry about.

The only problem now is to appease the hearts of the people in Qindi.

Su Che first wrote three chapters of the covenant.

In order to quickly regain the hearts of the people and recuperate with the people, Su Che decided to do it more thoroughly, he temporarily stopped all forced labor, and then directly abolished the field tax!

Su Che promised that as long as he was the king of Han for one day, he would never collect another peasant's field tax!

As soon as such a policy came out, it instantly caused a sensation in the entire Qin land, and all the old Qin people were shocked.

Even the people who came to Qin Land with Su Che were taken aback!

Exemption from field tax!

This is definitely the first time in history, and it is also the only one!

This is the absolute government of benevolence!

Prime Minister's Office.

Since conquering Xianyang, Xiao He has received the laws and books collected by the Prime Minister of Qin and the Imperial History Mansion, and mastered the national mountains and rivers, county and county household registration, these data and information can be said to be very important, and will play a decisive role in formulating policies in the future.

In Xiao He's opinion, this is the real treasure of Xianyang City.

As for everything else, it's just mundane things.

Xiao He, who was sorting out these law books, couldn't help but sigh with emotion: "My courage is far inferior to that of the king. ”

Fan Xu, who was full of question marks on the side and came specifically to find Xiao He, heard this, and couldn't help but say, "Isn't the eldest brother confused?" Why is the land tax exempt? If the land tax is exempted, where will the cost of our army come from? How are the salaries of those officials distributed? ”

When Xiao He heard this, he shook his head and said with a smile: "Is there no other tax if the land tax is exempted?" ”

"What?" Fan was stunned.

He was born as a butcher, so he naturally didn't know much about taxes, so he didn't react for a while.

Hearing this, Fan Xu asked strangely: "Is there any other aspect of tax?" ”

Xiao He entered the Qin Dynasty in his early years and served as the chief official of Pei County, so he naturally knows everything about this aspect well.

Xiao He nodded and explained slowly......

In the Qin Dynasty.

Farmers have to pay a lot of taxes just for farming.

There are many aspects to this tax.

First, the tax is calculated according to the area of the land, and in the Qin Dynasty, the official held the ownership of most of the land, and the lease of these lands to the peasants naturally had to be levied as a lease tax.

Second, the field tax, which is calculated according to the output of the land, that is, the harvest of agricultural products. The land tax is usually levied at 20 percent of the output, and in some places, the tax rate is higher.

Third, the household tax, that is, the poll tax, which is a tax levied on each household. It is usually calculated according to the number of people, so it is also called poll tax. In the Qin Dynasty, household taxes accounted for more than half of the total agricultural tax revenue. It doesn't matter if you plant or not, and how much you harvest, you have to pay a tax per capitation! It was also one of the main sources of tax revenue for the dynasty.

Fourth, cultivated land water conservancy tax and individual household tax, because cultivated land needs to be built with water conservancy facilities, so as to increase grain production, therefore, the construction of these water conservancy facilities must also levy a certain amount of taxes.

Therefore, Su Che was exempted from the field tax, which is really nothing......

Taxes, poll taxes, these heavy things, are not exempted.

It's just a tax exemption.

Of course.

Even if the land tax is exempted and this burden is removed, it is still a rare and valuable policy, and it is the first time in history that it is true.

Those with vested interests can voluntarily cede their own interests...... This situation is too few and too few.

As far as the field tax is concerned, Mencius believed that tithing and taxation are the government of kings.

In Mencius's view, it is already very good to be able to achieve a tax of one out of ten miles.

And Su Che can directly exempt the field tax, isn't it the government of the Holy King?

Su Che and Xiao He talked about tax issues.

The exemption of land tax is only the first step for Su Che, and it will definitely not be the only one.

In the original history, Emperor Wen of the Han Dynasty was exempted from land tax for 11 years.

And Su Che was naturally unwilling to do only this step.

He also wants to go one step further and directly exempt the poll tax! Remove all the burdens that are pressing on the peasants!

When Xiao He heard this, he was shocked and asked: "Once the poll tax is exempted, how will the country's government affairs run?" ”

Exempting the land tax, this is already a bold enough policy, and the exemption of the poll tax, this is simply too jumpy, even Xiao He can't imagine, if the poll tax is really exempted, how will a country run?

Xiao He believes that there is no problem with the fact that the land tax can be exempted and the people can recuperate, but once the poll tax is removed, it is difficult for a country to become strong.

Su Che didn't think so.

His vision was simple.

To create a prosperous era with the Mohist family and rejuvenate the country with science and technology, it is inevitable to develop commerce and create various derivative commodities, and then collect taxes on these goods, which is called consumption tax and value-added tax!

What is VAT?

Name implies.

Every time a product increases in value, it has to be taxed!

The concepts of VAT and double taxation are not the same, in fact they are completely opposite.

VAT avoids double taxation.

VAT is charged at each stage of the production and sale of goods, but the tax at each stage is calculated based on the value added to that stage, not on the value of the goods or services as a whole.

Therefore, VAT is accruing, not duplicating.

It's complicated to say this, to use a simple analogy.

Su Che set the VAT rate at 10%.

A manufacturer bought some raw materials and spent 100 yuan, so he needs to pay 10 yuan VAT.

He then made a product out of these raw materials and sold it to a wholesaler for 200 yuan.

At this time, the manufacturer has to pay another 10 yuan of VAT, which is calculated based on the value of the 100 yuan he added.

Then the wholesaler sells the product to the retailer for 300 yuan, and he also has to pay 10 yuan of VAT, which is also calculated based on the value of the 100 yuan he added.

Therefore, the tax at each stage is calculated based on the value added, not the entire value, so there is no double tax.

That's the beauty of VAT!

The most ingenious thing is...... This link of tax collection can bypass all ordinary civilians.

Many people automatically pay taxes when they buy goods, but they don't know at all, they don't know their food, clothing, housing and transportation, everything, they are paying taxes.

Su Che's idea came from the days of studying in the Jixia School Palace.

There is such an allusion.

The history books once recorded:

Qi Huan Gong and Guan Zhong have discussed strategies for enriching the country many times.

Qi Huan Gong suggested that taxes should be levied on houses, trees, six animals, and population.

Guan Zhong denied them one by one, in his opinion, taxes are tangible, and collecting money directly from the people will naturally cause dissatisfaction from the people.

The best and most desirable way is to "take what is invisible, so that people will not be angry."

Based on this, Guan Zhong put forward the method of "paying taxes at price" -- hiding taxes in commodities and implementing indirect collection, so that taxpayers cannot see or touch them, and pay taxes unconsciously, and will not cause psychological confrontation.

In terms of specific methods, Guan Zhong gave a simple seven words: "Only the official mountains and seas are earless." ”

As long as the resources of the mountains and the sea are monopolized, iron ore is produced in the mountains, and sea salt is produced in the sea, which is a monopoly system for salt and iron.

During the agricultural period, salt and iron were the two most important pillar industries, and no one could leave them for a moment.

Guan Zhong gave an example of the monopoly income of salt and iron.

He said that in the country of ten thousand times, if the poll tax is levied on adults, the number of people who should pay it is about one million, and each person will be levied thirty yuan per month, which is thirty million yuan.

If the monopoly of salt is carried out, and the price of each liter of salt is raised at a reasonable price, it may be worth 60 million yuan a month, and it is expected to receive double the income from the poll tax.

On the surface, the imperial court did not levy taxes, so as not to arouse the "clamour" of the people.

Not only in the country, but also to transport salt for export and obtain heavy profits, which is equivalent to boiling the inexhaustible seawater can force the people of the world to pay taxes to the Qi country, that is, "boiling water to belong to the world".

The same is true of the monopoly of iron.

Guan Zhong said: All peasant households, whether engaged in farming or as female laborers, need iron tools such as needles, knives, rakes, rakes, cho, saws, cones, chisels, etc., and as long as one penny is added to a needle, 30 needles can be collected 30 yuan, which is equivalent to the poll tax payable by one person, and so on, the total income of the whole country is not less than the total amount of poll tax collected.

On the surface, the state does not collect taxes, but in fact it is all paying taxes!

This policy has continued in ancient times, from ancient times to the present, all dynasties and dynasties, are to hide the tax in the salt and iron official goods, the implementation of indirect collection, so that the taxpayer can not see, can not touch, the god unknowingly paid the tax, in the psychological resistance, there is a lot less.

Of course, the choice of more dynasties is - the poll tax and the tax are collected at the same price! They all want it!!

However, in the later period of the dynasty, the landlords and gentry concealed the land, hid the peasant households, and many taxes could not be raised, leaving the treasury empty, which was one of the fundamental reasons for the collapse of the dynasty.

Regarding this crux, Su Che thought a lot about it in the Jixia School Palace.

Eventually, he came up with a solution.

It is the salt and iron government-run tax on a higher level than the price, vigorously develop the commodity economy, liberate more productive forces, and completely transfer the poll tax to the value-added tax.

If so.

When the creation of a thousand-year-old dynasty of Guozuo, and an unprecedented prosperity!!

(End of chapter)