At the end of September, Song Guan set out from the Lingshan Acropolis with a few retinues, preparing to return to Dapanbao.

Since Liu Yan built the glass workshop, he handed over the workshop to Song Guan to be in charge, and later arranged the position of chief flag officer for Song Guan. As a result, Song Guan traveled back and forth between the Lingshan Acropolis and Dapanbao from time to time.

After a period of time, Song Guan felt physically and mentally exhausted, so he took the initiative to ask Liu Yan to resign, preparing to run a glass workshop wholeheartedly and make money for Liu Yan.

This time, Song Guan handled the handover matters and took people on the journey back to Dapanbao.

At the same time, Liu Yan also began to get busy in Jimo Yingcheng, and after receiving Lu Xiangsheng's letter, Liu Yan wrote a reply, replied to Lu Xiangsheng with a good attitude, and immediately began to carry out his own plan.

The first step is to start collecting commercial tax.

In the main hall of the guerrilla mansion, Liu Yan was writing hard, and Song Gongming was also sitting aside, putting forward his opinions from time to time.

"My lord, isn't it too fast to collect the commercial tax now?"

Song Gongming said: "Merchants who join the chamber of commerce must pay membership dues, and businessmen who operate pot wine, sea salt, soap, and glass also have to pay a 10% business tax. Now that the adults have to levy commercial taxes again, their subordinates feel that the taxes borne by the merchants of Lingshanwei and Aoshanwei are too heavy. ”

Liu Yan shook his head and said, "You must know that although it seems that there are three types of taxes levied by the officials, they are still not heavy compared to the money earned by the merchants. ”

Liu Yan argued with Song Gongming one by one: "The business tax is not levied on all merchants, but on merchants who make money from sea salt, soap, glass, and pot wine, and these goods can bring huge profits." ”

"What about the commercial tax that the Lord is going to collect?"

Liu Yan said: "The so-called commercial tax is the tax on the income of merchants. ”

"Merchants sell goods to make money, and the taxes originally collected are not much, so this official collects taxes on the income earned by merchants, which can not only increase our income, but also balance the financial resources of merchants, so that the power of those merchants cannot expand too quickly."

Liu Yan naturally couldn't explain to Song Gongming what economic leverage and financial means were, so he had to say: "It is imperative to take commercial taxes, and after Song Qianhu goes back, he must plan carefully, draw up an implementation strategy as soon as possible, and submit it to me." ”

Song Gongming nodded and said, "Don't worry, my lord, my subordinates will do their best." ”

Then Song Gongming thought of his nephew Song Guan who returned to Dapanbao to preside over the glass workshop, and now the Song family is in charge of commercial affairs and the other is in charge of the glass workshop, and there have been rumors that the Song family controls Liu Yan's economic lifeline, which is already a big threat.

So Song Gongming took advantage of today's opportunity and said: "My lord, I have two sons, both of whom are twenty years old this year, and it's time to come out and do something." So the subordinates thought, can they also join the new army and serve the adults? ”

Liu Yan said with a smile: "It's very hard to join the new army, and once you go on the expedition, you will still have to worry about your life, isn't Song Qianhu worried?" ”

Song Gongming said: "Everything in my Song family today is given by adults, so naturally I have to do my best to serve adults." ”

Liu Yan nodded with satisfaction, Song Gongming's determination of himself was very accurate, this was the initiative to send two "hostages" to himself, so he said: "Since this is the case, I will accept it." Tomorrow, I will repair a book, and Song Qianhu asked them to bring it to the Lingshan Acropolis and report to Chen Xun, the Lingshan Guard's integrity officer. ”

Song Gongming was overjoyed and hugged his fists to receive his life.

A few days later, Song Gongming drafted the "Commercial Tax Collection Strategy", and after Liu Yan reviewed it, some of the provisions were revised, and finally the commercial tax rate was set at 6%.

That is to say, the merchants of Lingshanwei and Aoshanwei should truthfully report the amount of their respective assets to the commercial officer Song Gongming every three months, and Song Gongming will subtract the amounts of the two adjacent quarters to determine whether the businessman is profitable, and then levy commercial tax according to 6% of the amount of profits.

Of course, if the merchant's property is lost, the six percent is not required.

In order to prevent the merchant from concealing and reporting the amount of property, Liu Yan specially ordered Song Gongming to mobilize some people as the inspection department, and also stipulated the reward clause, as long as it is found that the merchant has concealed the property, he will be severely fined, at least 60% of his property will be confiscated as a fine, and the merchant himself and his family will be sent to the salt factory or the iron material yard of Tiepu Mountain to do coolies, and the specific period will be set according to the amount of concealed property.

After this set of commercial tax collection strategies was formulated, Liu Yan directly announced it, not only the merchants of Lingshanwei and Aoshanwei had to pay all the commercial taxes, but the officials, generals, and gentry of the two places also had to pay taxes.

Lingshan Acropolis.

Song Gongming saw that the commercial tax was levied, everything was going very smoothly, and when he rushed to Jimo Yingcheng to report the situation to Liu Yan a few days ago, he was praised by Liu Yan, and he was in a good mood.

On this day, Song Gongming ordered the kitchen in the house to cook a few more dishes, took out a jar of cooking pot wine, and sat alone in the room to prepare a few drinks.

Suddenly, the servant outside the door knocked on the door and said, "Master, Master Song Guan is here." ”

"Oh?"

Song Gongming said with a smile: "Let him come in, just have a few drinks with me." ”

"Yes."

After a while, Song Guan pushed the door in with a food box and said, "Uncle is so interested, come, the little nephew will add a few more delicacies for the uncle." ”

"Good!"

Song Gongming opened the food box with a smile, and saw that it was full of braised rabbit head, fried mushrooms, fried crab meat with bamboo shoots, pork in sauce, and a dish of drunken river shrimp.

Song Guan brought out a few dishes, and put them together with a few dishes on the table, a dozen delicious dishes, and set a table, and then Song Guan filled the wine glasses of the two of them, and said with a smile: "Little nephew first toast uncle." ”

"Okay,!"

Song Guan filled the wine glass again, and then said: "The commercial tax policy that my uncle has implemented these days has achieved remarkable results, and the little nephew is very happy to hear that the income of the business side has increased greatly." ”

Song Gongming said: "Hehe, this is all the proper command of the adult, the business tax matter has been set by the guerrilla adult, and the specific matters are all drawn up by the guerrilla adult, and I am just implementing it." ”

After Song Gongming finished speaking, he looked at Song Guan and asked, "You kid, you suddenly came from Dapanbao today, won't you just have a drink with me?" ”

Song Guan smiled and said, "It's still my uncle who understands me." ”

"That's the case, the little nephew has also come into contact with a lot of businessmen on the side of Dapanbao, and he is very resistant to the introduction of commercial taxes, but he is afraid of the prestige of the guerrilla lord, so he doesn't dare not pay."

"Huh? Did the merchants do anything unusual? ”

Song Gongming suddenly came to his senses, thinking that Song Guan had heard something, and asked, "Is there someone hiding property?" ”

"No, no, Uncle is too vigilant."

Song Guan said: "Although the guerrilla adults are dedicated to the people, they are also thundering means to launch anger. First, there were hundreds of heads outside the city of Qianhu in front of Xiahe Village, and then they overwhelmed the general Zhang Youxun in Jimo Camp City, who would dare to disobey such a character? ”

Song Guan said: "It's just that the little nephew is a little worried, after the implementation of the commercial tax, although those businessmen dare not not pay, but the enthusiasm of those businessmen to do business has been greatly hit, I am worried that the implementation of the commercial tax will make a large number of businessmen of Lingshanwei and Aoshanwei leave." ”

"No, it won't."

Song Gongming said disapprerovingly: "There are four kinds of goods, such as pot wine, sea salt, glass, and soap, those merchants will not run away, who will not get along with silver?" ”

Song Guan clapped his hands and said, "The key is here!" ”

"Huh?"

"Uncle, think about it, although the production of roast pot wine, sea salt, glass, and soap has increased several times, the supply is still in short supply. How many businessmen in Lingshanwei and Aoshanwei can make money? After all, there are still a few merchants who can distribute these four kinds of goods. ”

Song Gongming took a sip of wine and said, "Do you mean that in order to collect commercial taxes and prevent merchants from being forced to leave, you must make them profitable, and those goods that can make a lot of money should be sold by as many merchants as possible?" ”

"Uncle Takami, that's exactly the case!"

"It's difficult."

Song Gongming shook his head and said: "After all, the output of pot wine, sea salt, glass, and soap is limited, even if the pot wine and soap have been built in a lot of workshops in front of the Qianhu in Xiahe Village, in order to increase production, even the glass workshop you presided over has begun to build new workshops in the Qianhu City in front of Xiahe Village, but the output is still in short supply, which is also a helpless thing." ”

Song Guan said: "Didn't the guerrilla adults think about this problem? ”

"What do you mean?"

"What kind of people are guerrillas? The little nephew thought that the guerrilla adults must have thought about this problem, but the little nephew couldn't understand how the guerrilla adults would break the situation if this seemed to be a dead end? ”

Song Gongming thought about it again and again, and said: "If you want me to say, no matter whether the guerrilla adults think about this problem or not, since our uncle and nephew have thought of it, we must remind the guerrilla adults that this is where the duty lies!" ”

Two days later, Song Gongming rushed to Jimo Yingcheng, and the two met Liu Yan in the guerrilla general's mansion.

"Haha, it seems that the official did not choose the wrong person, and handed over the glass workshop and business affairs to your uncle and nephew, the official is very relieved!"

Song Gongming was praised by Liu Yan and was happy in his heart.

"Since the adults think that the merchant will be forced away by the business tax, how are you going to solve this problem?"

Liu Yan said: "Merchants seek profits, as long as there is enough silver for them to earn, not to mention that the official levies a 6% business tax, even if it is 16%, those businessmen will not leave." ”

"But the output of soap, sea salt, pot wine and glass is not available, and there are enough dealers now, and if we add more dealers, everyone's profits will be diluted, and everyone will not make any money."

"Of course it's not soap, sea salt, shoju wine and glass, this official is going to build two new workshops to produce new goods, new goods that are as profitable as soap, sea salt, shok wine, and glass!"

Song Gongming felt a burst of ecstasy in his heart when he heard this, and keenly felt that Liu Yan was playing a big game of chess, and after this big game of chess was played, Lingshanwei and Aoshanwei would set off a carnival of businessmen.

So Song Gongming said with a smile: "My lord, my subordinates dare to ask, I don't know what is this new goods?" ”

Liu Yan said with a smile: "It seems that Song Qianhu intends to participate in a share?" ”

Song Gongming said: "Hehe, my subordinates just asked, thinking about saving some heirlooms for my two unlucky sons and this nephew." ”

Liu Yan is not taboo about his subordinates being greedy for money, and his subordinates who do not have any preferences and shortcomings are not easy to control. But it is okay for subordinates to be greedy for money, but they have to take it in a proper way, and it is absolutely not okay to loot the people's fat and ointment, and bend the law for bribes, but to collect money through legal business and other means, Liu Yan will not interfere, after all, there is a way to get rich by taking money, this is a skill, and he can't interfere.

Liu Yan said: "Since this is the case, then Song Qianhu will go back first, now Lingshan Acropolis is looking for two vacant land to build a new workshop, in a few days, the official will send someone to send the design drawings of the workshop, and Song Qianhu will recruit people and craftsmen to build it as soon as possible." After these two new workshops are put into operation, they will be run by Song Qianhu. ”

Of course, if Song Qianhu wants to participate in a share, he has to invest a capital. The money and grain for the construction of the workshop were provided by Song Qianhu. In the future, the income of the workshop will be deducted from the cost, and the official will be opened with Song Qianhu 82, the official will account for 80%, and Song Qianhu will account for 20%, how about it? ”

Some people died, but not completely......