Early the next morning, Li An returned to the mansion in the city, where he had been staying in the mansion of Qian Zongmin, the former prefect of Yuanjiang.

After returning to the mansion, Ang Lee immediately asked people to summon Jiang Guotai and Xu Cheng, and he came to the study first to sit down. After a while, Jiang Guotai and Xu Cheng entered the study under the leadership of their subordinates, and as soon as the two of them entered, Li An said: "No need to salute, sit down, this king has something important to discuss with you and the two." ”

The two immediately sat on the left side of Li An's case, and Li An didn't talk nonsense and said straight to the point: "This king wants to change the tax system." ”

Grain production in Yunnan is divided into one rice area, two rice areas, and regenerated rice areas. The first-season rice areas include Diqing, Nujiang, Dali, Lijiang, Zhaotong, Chuxiong, Kunming, Qujing, as well as the main rice-producing areas around Kunming (Yiliang, Chenggong, Songming, Fumin, Jinning) and other places. The sowing time is mostly from February to April, and the harvest time is mostly from September to October.

The double-cropping rice area is suitable for the development of river valleys at an altitude of no more than 1500 meters in Yunnan Province, mainly including the warm, humid and hot areas of Honghe, Dehong, Pu'er, Xishuangbanna, Lincang, Wenshan and other prefectures and cities.

The sowing time of early rice is generally in December, and the sowing time of late rice is generally in July. The harvest time for early rice is generally from June to July, and the harvest time for late rice is generally in November.

The regenerated rice area mainly includes areas where the light and heat conditions cannot meet the planting needs of two crops of rice (but there is room for planting one season of rice), including Xishuangbanna (Jinghong, Menghai), Pu'er (Jinggu, Zhenyuan), Lincang, Dehong, Wenshan, Honghe, Kaiyuan, Jianshui and other counties and cities.

The sowing time is mostly in January, the harvest time of the first crop rice is August-September, and the harvest time of the regenerative rice is November.

The grain output in Yunnan is very high, especially the three prefectures and one division under Li An's rule, most of which are double-cropping rice areas. But the output is high, and Li Anneng can collect very little. First, because most of the land was concentrated in the hands of the gentry, but the gentry did not have to pay taxes, and Li An could only collect taxes from a small number of yeoman farmers. The second is because of the chaotic tax system of the Ming Dynasty.

The state income of the Ming Dynasty, like that of most feudal dynasties in Chinese history, came mainly from the land endowment. However, the financial system of the Ming Dynasty was very chaotic for more than 200 years, from the founding of the country to its demise.

The founding emperor Zhu Yuanzhang ambitiously hoped that through careful calculations, the collection and expenditure of land endowments would be completely controlled and set as the ancestral system, but this proved to be an impossible task.

The later emperors of the Ming Dynasty had neither the courage nor the perseverance to break the rules set by the founding emperor, so they only made some changes within a limited range that were more in line with the actual situation. Finally, the income from the Ming Dynasty was unified in form, but in fact it was complex and diverse.

The basis of the Ming Dynasty's field tax was a two-tax system, with a summer tax levied in the eighth month of the lunar calendar every year and an autumn grain tax levied in the second month after the autumn harvest. According to Zhu Yuanzhang's ancestral system, the tax burden on peasants in other parts of the country is not heavy, except for the Jiangnan region, and most of the tax rates are 5 to 10 percent of the estimated total harvest.

The reason why the Jiangnan region became an exception was because when Zhu Yuanzhang was fighting for the world, he fought to the death with Zhang Shicheng, a separatist force entrenched in the south of the Yangtze River. Later, Zhang Shicheng was killed, and Zhu Yuanzhang believed that the reason why Zhang Shicheng was able to resist stubbornly was because of the support of the people in Jiangnan, so he ordered a punitive rate of up to 20% in the Jiangnan area.

The tax system of the Ming Dynasty has not adapted to the current social situation, must be reformed, Li An intends to spread the Yongzheng period into the mu (also known as the spread into the land, the integration of the land, is an important reform of the late feudal society in China, the Qing court will be along the Ding silver along the line of the Ding into the field to levy a tax system, marking the abolition of the poll tax (Ding tax) in China for more than 2,000 years. Implemented in advance, the current reform is the most suitable reform, and the current productive forces cannot adapt to the reform that is more advanced than the apportionment of the acre.

Later, Li An told Jiang Guotai and Xu Cheng about the apportionment into the mu, and the amount of tax was determined according to the amount of the mu. Those who have more land will receive more, those who have less land will receive less, and those who have no land will not accept it. This measure favored the poor and not the gentry and landlords. It can remove the heavy shackles of countless poor people, and at the same time eradicate the cash cows of countless officials.

Specifically, Ding Yin was spread into the field and collected, and the previous "poll tax" was abolished. The imperial court loosened its grip on household registration, allowing peasants and craftsmen to move freely and sell their labor.

All local governments shall find out how much land is per mu and share the tax on an average basis. Those who send more than one will have more land, and those who send less will also have land.

To put it bluntly, this is the so-called killing the rich and helping the poor, and when the court has money, it will not take money from the pockets of the poor, which can be said to reduce the burden of the poor in disguise. No matter how many mouthfuls you have, as long as you can afford to raise them and your family has no land, you don't have to pay the tax.

Some people will say why Li An only engaged in the apportionment of the mu, and why did he not carry out the other two new policies of Yongzheng, that is, the fire consumption is returned to the public and the gentry are integrated into the errand and pay for the grain.

Ang Lee felt that although the new policy of returning fire to the public had concentrated the right to collect taxes, reduced the additional burden on the people, and increased the salaries of foreign officials, it had a positive effect on rectifying the rule of officials and reducing corruption. However, in addition to the amount of fire consumption, the prefectures and counties secretly increased their allocation, which failed to fundamentally improve the governance of officials.

There was also a policy of the gentry paying the grain as a single errand and paying the same amount, which meant that "the officials and landlords must also pay taxes." That is, the abolition of the privilege of tax exemption for officials and landlords. In the past, the feudal rulers, in order to win the hearts of the scholars of the world, stipulated that as long as they were admitted to the meritorious service, they did not need to serve in the conscription, and they did not need to pay taxes and food.

This new policy is to make the ruling group also pay taxes, it can be seen that the resistance is quite large, if Li An now dares to implement the gentry as a whole to pay food, then there is no need for the Qing court to attack, the gentry can tear Li An.

The main task now is to overthrow the Qing Dynasty and expel the Tartars, and it is not yet time to make a big move against the gentry and landlords, at least after the reunification south of the Yangtze River.

After Jiang Guotai and Xu Cheng listened to Li An's apportionment, they were full of praise for this reform. Jiang Guotai opened his mouth and said: "If this stall can be implemented smoothly, then the king will have no worries about money and food in the future!" ”

Xu Cheng also spoke: "It's good that this stall is good for acres, but it's not easy to implement!" There must be many obstacles. ”

After hearing this, Li An nodded and said: "It's not easy to implement, but even if it's difficult to implement, this stall must be done." It's just that no one is available, and I don't know who can pick up this burden. As soon as the words fell, he stared straight at Jiang Guotai and Xu Cheng.

The scalp of the two who were looked at was numb, and Jiang Guotai couldn't help but open his mouth first: "I am willing to share the worries of the king." ”

Xu Cheng also followed up and said, "I am willing to share the worries of the king." ”

Li An smiled and said: "Okay, good, you two will tell this king if you encounter difficulties in the spread of the acre, and this king will support you." ”

The two of them said yes, it was noon at this time, Li An left the two to eat in the house, and now the chef in the house is the chef who was in Mengluo Toast, when he praised the chef's skills when he was eating in Mengjia, Wu Sansheng arranged the chef to cook beside him.

The three of them came to the hall and sat down, and the attendants quickly brought dishes, five dishes and one soup, and one bowl of fragrant rice per person. After the dishes were served, Li An motioned for the two to move the chopsticks, Jiang Guotai tasted it, and immediately praised it, bluntly saying that this chef was superb, and Xu Cheng also praised it again and again.

After the two finished eating, they hurriedly left to prepare for the spread of the acres.