At this time, Qi Meng also noticed that something was wrong, patted his head, and hurriedly apologized: "Brother Zhu forgives my sins, I was dizzy for a while." ”

Zhu Da quipped: "Haha, Brother Qi is the top of high school, and it's common to look down on me, but it's understandable." ”

"Your mouth."

Qi Meng couldn't help but shake his head and laugh.

Zhu Da looked at the list and said: "In this lock hall test, Brother Tan played well, and he ranked third in the second class. However, Brother Huang and Brother Bai fell off the list, which is really surprising. ”

Qi Meng sighed slightly, and said in a regretful tone: "Brother Huang and Brother Bai are indeed a pity, and the policy theory is their weakness. Besides, the difficulty of this exam is too high. Especially about the strategy of the locust plague, I can only answer it head-on. ”

Speaking of this, Zhu Da became interested and asked, "How does Brother Qi answer the question of locust plague?" ”

"How else can we answer, grab food, appease the people, and give relief through work. The locust plague has been impossible to eradicate since ancient times, and in the face of such a natural disaster, we can only do our best and obey the destiny of heaven. Qi Meng smiled bitterly.

Zhu Da had a really like this expression: "This is Lao Cheng's serious words, which is in line with Brother Qi's temperament." ”

"What about Brother Zhu?"

Qi Meng asked curiously.

Zhu Daneng ranked second, indicating that his strategy must be amazing.

Hearing this, Zhu Da smiled and said a little mysteriously: "Don't say, don't say." ”

His answers to his arguments are somewhat shocking, and if he says them, he will definitely be criticized by the mouth.

Because at this time, the world's perception of the locust plague is transformed by anger.

"Taiping Guangji" records: Locust plague is seen after the soldiers, or the clouds are the souls of the soldiers who died in battle.

After the fighting, there will be locusts, and the people are convinced of this.

There are even locust temples in many places, and the incense is extremely prosperous.

Every time there is a locust plague, local officials will organize the people to kill three animals and hold a grand ceremony to worship the locust god.

Qi Meng still wanted to ask, but saw Tan Xingzhong and the three of them walking towards him.

"Brother Qi, Brother Zhu is congratulated!"

The three of them clasped their fists and congratulated.

Tan Xingzhong's face was happy, but the other two friends were a little forced to smile.

"It's just a fluke."

Qi Meng humbled himself, and then comforted: "Brother Huang and Brother Bai should not be discouraged, this defeat is to fight the strong with the weak, and they cannot give full play to their talents." With the talents of the two of them, they only need to focus on the policy theory of the time, and if they want to come to the next lock hall test, they will definitely be caught. ”

Listening to his comfort, the two of them were in a much better mood, and confidence rekindled in their eyes.

The talented man surnamed Huang greeted: "Let's go, I'll be the east, Zhuo Lou won't get drunk today, and I will congratulate the three of Brother Qi on high school." ”

Qi Meng hurriedly said: "How can you let Brother Huang break the bank, it should be me to be the east." ”

After a few months of supplemental work, he also saved some money, although he was not rich, but it was no problem to go to the restaurant.

A group of five people laughed while talking and walked towards Zhuo Lou.

In front of the gate of the government, it can be said that there are a few happy and a few sad.

A total of 38 people were hired this time, and there were naturally more unsuccessful officers.

……

Shaoyang Palace, inside the main hall.

The weekly court meeting was being held, and the heads of the cabinet and the four ministries and four courts were all present.

Han Zhen said loudly: "Zhao Song inherited the tax system of five generations, and there were many harsh taxes and miscellaneous taxes, so that the people were poor. Now that the lands of Shandong are stable, I plan to reform the taxation. ”

The crowd was silent, and not a single one objected.

None of the people present were stunned, since the superior dared to announce something in public, he must have passed the anger with the bigwigs of various departments in private.

Everyone knows it in their hearts, and now it's just a formality.

Even if you don't know what's going on, you won't express your opinion easily.

Han Zhen looked at Liu Mi: "Regarding taxes, does the household department have a plan?" ”

Liu Mi obviously had a draft, and said unhurriedly: "There are many kinds of exorbitant taxes and miscellaneous taxes, not to mention the people, even many officials can't remember clearly." First, it will make the people afraid of it, and secondly, it will also be convenient to supplement the officials, so as to make money from the people. Therefore, Wechen proposed to eliminate the unreasonable tax items, and then merge the tax items into two taxes, namely agricultural tax and commercial tax. ”

"Not bad!"

Han Zhen nodded and ordered, "Tell me about it in detail." ”

It stands to reason that there is Zhancheng rice, and the farming tools and cultivation methods have also developed to the peak, with more than seven acres of cultivated land per capita, and the business is developed, and the life of the common people should be very good.

Not to mention that every household is well-off, but as long as you are willing to work hard and endure hardships, it is not a problem to be well fed and clothed.

But the people at the bottom of the Song Dynasty were the most bitter in all dynasties.

It is because the excesses and miscellaneous taxes are too heavy, and they have to bear the hands of the officials.

It is not a lie to raise the power of a country to support a city.

Liu Mi groaned: "Wechen suggests eliminating Ding body money, cowhide money, koji money, salt money, shoe money, foot money, farm tool money, and public money...... and a series of miscellaneous taxes, and at the same time, the remaining taxes will be integrated into income tax, one out of ten. ”

Hearing this, Xie Ding frowned slightly and said, "How is this income tax extracted?" January or year? ”

Liu Mi replied: "Not monthly, not yearly, but according to income." ”

As soon as the words fell, Wang Weizhong couldn't help but say: "In this way, isn't it chaotic? ”

"Definitely."

Liu Mi shook his head and explained: "It is only necessary to divide the tax area, and the people in the countryside mainly rely on farming, so they only need to collect taxes in summer and autumn." The people in the city are mainly work-oriented, and they receive wages every month, so they arrange for supplementary officials to collect them every month, so why is there chaos? ”

Ma Yundi objected: "This move is good for farmers, but it is not good for the workers." How can the laborers stand it? ”

"Uh......"

Liu Mi was stunned for a moment, and then said with a strange expression: "It seems that farmers only pay taxes twice when they plough the fields, but that is the income of the whole year, how is it different from work?" ”

Ma Yundi said with an embarrassed face: "Liu Shangshu forgive me, it was the lower officials who were confused." ”

Xie Ding asked: "Has Liu Shangshu ever calculated this move?" ”

Liu Mi nodded and said, "Naturally, it has been calculated." For example, a coolie at the ferry port in the county town can earn about 400 wen a month, but if it is calculated according to the previous harsh taxes and miscellaneous taxes, he needs to pay as much as 180 wen per month, but after the reform, he only needs to pay 40 wen a month. Which is more important, presumably the workman should be clear. ”

"There is no objection to the minister."

"The minister has no objection."

A number of officials have expressed their opinions.

Han Zhen continued to ask, "What about the business tax?" ”

Liu Mi replied: "The matter of commercial taxation has been discussed with Dean Su, and it is also according to one out of ten, and the street merchants and hawkers follow the law of the county magistrate to pay the booth fee, which ranges from two to fifty wen according to the prosperity of the area. ”

Shi Wenhui was slightly surprised and said: "Fifty Wen? Is it too much? ”

Liu Mi shook his head and said with a smile: "Don't think that the hawkers are miserable, but in fact, it is not, such as the good area of the West Market, only selling wontons and oil cakes and other food, you can make hundreds of dollars a day, if you encounter festivals, two or three times are not a problem, all month to the end, it is higher than the eight or nine officials." ”

"I see."

Shi Wenhui suddenly realized.

Liu Mi stroked his beard and said: "After the tax reform, the accounts are clear at a glance, and it will be more difficult for the supplementary officials to try to get their hands on it." ”

At this time, Su Zhaode spoke: "Qiyu County Magistrate, Weichen proposes to add an additional luxury tax to the commercial tax. ”

Xie Ding wondered: "What is luxury tax?" ”

Su explained: "The luxury tax is levied on goods with huge profit margins and no impact on ordinary people. For example, the price of the North Pearl, now the price of the North Pearl has been copied to the sky, a high-quality North Pearl, the price is two million yuan, but it is not difficult to collect it in the North, the merchant buys it from the North at a low price, and the profit is as high as dozens of times, or even a hundred times. ”

As soon as the words fell, Zhao Ting vetoed: "This move is inappropriate, businessmen are profit-seeking, if the luxury tax is levied, they can be sold elsewhere." ”

Han Zhen glanced at Su Zhaode and said, "What Zhao Fushu said is true, and the luxury tax will be put aside for the time being. ”

It's good to want to do things, but it's still too young.

The luxury tax must be collected, but it is not right now, if you collect the luxury tax in Shandong, the businessman can sell it elsewhere.

Kaifeng Mansion, Liangzhejiang, Jiangnan, there are many rich people.

"It's Weichen's inconsiderate thinking."

Su Zhaode apologized.

Han Zhen continued: "After the tax is over, it's time to talk about the endowment, do you have any proposals?" ”

Since ancient times, taxes have not been separated.

Taxes are given enough food and foot soldiers.

It can be simply understood that taxes are the money paid in peacetime, while taxes are the grain and conscription collected by the state in wartime.

All dynasties and dynasties have been trying to maintain a sentence.

The people are not endowed and the world is full!

This endowment was set at the beginning of the founding of the country and cannot be easily changed.

But there has never been a saying that the people do not raise taxes, because endowment is the foundation of the country, and when the imperial court begins to compete with the people for profit, the country has come to an end.

Even if Zhao Song paid a lot of miscellaneous taxes, Tian Fu has always been one out of ten.

When the words fell, the courtiers, who had been discussing it before, closed their mouths one after another.

Looking around at the crowd, Han Zhen slowly spoke: "Regarding Tian Fu, I plan to implement the practice of apportionment into the mu!" ”

Spread into the acre!

Zhao Ting and Liu Mi are there, obviously they have learned the inside story in private, but Xie Ding and the others are confused.

After being silent for a moment, Xie Ding wondered: "Forgive the ministers for being stupid, what is the purpose of apportioning the acre?" ”

"Zhao and Song Dynasty followed the previous dynasty, the implementation of the household system, the peasant households from low to high, divided into five grades, the intention was good, but in the end it became a means for officials to be greedy for money, the peasant households are several grades, completely determined by the officials, Xu officials. Before the incident, I had seen with my own eyes that the big landlords colluded with the officials to arbitrarily determine the households, etc., and took advantage of them. ”

Han Zhen paused and continued: "In order to prevent any more officials from stealing and grabbing, we will use the apportionment into the mu instead. The land endowment is also one out of ten, but the conscription depends on the amount of the land, and those who have no land do not need to bear the conscription. At the same time, wealthy merchants and landlords had too much land, so they could hire others to replace forced labor, or directly hand over the money to the local government, which would recruit people in a unified manner. ”

The so-called paving into the mu, also known as paving into the ground and the integration of the land, is a continuation of Zhang Juzheng's whip method.

In fact, at the end of the Ming Dynasty, it had already begun to be implemented in some areas, and it was only during the Yongzheng period of the Qing Dynasty that it was thoroughly promoted.

It is of great significance, it puts an end to the chaotic phenomenon of land, households, and other servitudes, and at the same time liberates a part of the people from the land, and accelerates the development and prosperity of industry and commerce.

With the tax reform, the future tax will become clear and clear, and at the same time, the burden on the people will be greatly reduced.

(End of chapter)