"Father's ......"

Li Linfu dragged his tired body home, and met his eldest son Li Xiu, who wanted to speak and stopped, at the door of the mansion.

"Now that you are an official and will be a prisoner, what do you have to swallow?"

Li Linfu frowned and scolded in a low voice. There is Fang Chongyong as a reference, and all his sons have become spicy chickens.

"Father, that Fang Chongyong has been waiting for a long time at home, and he is still in the hall."

Li Xiu said in a low voice.

Really!

The gloomy expression on Li Linfu's face eased slightly, nodded and said, "Well, I know." You should take your children and servants to the suburbs for a spring outing now, and don't interfere with my errands. ”

Hearing this, Li Xiu comprehended, bowed, and then turned around and walked into the house.

Li Linfu immediately walked into his own house, and saw Fang Chongyong, who was not squinting and bowing his head in contemplation, in the hall, and hurriedly bowed his hand and smiled: "What kind of wind blew Xiao Fang Jieshuai to Benxiang's house, come on, let's talk about it in detail in the study." ”

If it weren't for seeing how cautious Li Linfu was in front of Brother Ji an hour ago, Fang Chongyong would definitely think that this right-hand minister of the Tang Dynasty was so free and eclectic.

He hurriedly got up and saluted politely and said, "The right minister is really polite, a certain person is only here for a little thing, just a small thing." ”

Li Linfu nodded thoughtfully and made a gesture of please.

When the two came to a narrow secret room and sat down, Li Linfu got straight to the point and teased:

"Xiao Fang is really interested, and he is very different from ordinary people.

The calyx is splendid, and at that time, Xiao Fang had something to say;

The thatched hut here is the Xiang, Fang Jieshuai has something to say at the moment, which really makes the Xiangxiang scratch his head. ”

Li Linfu said while making tea by himself, and his technique was very skillful.

"Now the income of the imperial court is not as good as a year, in order to collect more taxes, the right minister quietly changed the rent and mediocrity, and implemented the tax law of the three divisions in many places.

For the sake of the people of the world, the right minister can be said to have worked day and night, racking his brains. ”

Fang Chongyong pretended to be unimpressed, and said with emotion on the side.

Li Linfu's hand that was stirring the tea soup immediately paused, a stiff smile appeared on his face, and he smiled slightly:

"That's true, Marshal Xiao Fang is very familiar with government affairs."

"How dare you dare, just know a little bit about it. The right prime minister's government affairs for the imperial court can be said to be heartbroken, and a certain is also admired!

A diligent person like the right minister, I probably can't find a second one in Datang. ”

Fang Chongyong played a dumb riddle, and then glanced at Li Linfu.

Seeing that the young Jiedu envoy in front of him didn't seem to have malicious intent, Li Linfu felt a little relieved. There is a reason why he is nervous, because there is a big problem with the operation of the tax law of the three divisions, and now Li Linfu is riding a tiger!

What is the "Three Divisions Tax Law"?

In fact, this is not the official name, but the name given by Fang Chongyong. In principle, this system cannot be called a "tax law", at most it can only be regarded as a "tax system reform", but it is just the dying struggle of the central finance of the Tang Dynasty for the gradual collapse of the rent adjustment system.

After all, at the end of the Kaiyuan Dynasty and the beginning of Tianbao, if you ask an official who is an official in the household department in Chang'an City, you can come to the conclusion that the rental system has been hated by people.

It's just that this ancestral method is not easy to change, and Brother Ji doesn't have the strength to toss. Unless there is a nationwide upheaval, in which the landlords who own large amounts of land lose their land "naturally" and provide excellent objective conditions for reform, they will only be able to make minor repairs.

Now change the rent and tune, the small reform will cause a big chaos, and the big change may destroy the country!

If you really want to touch the interests of those powerful families, Datang will suddenly have turmoil more than ten times the intensity of the Anshi Rebellion, and in an instant, there will be a quick death comparable to the level of shock therapy after the collapse of the former Soviet Union!

Therefore, Li Linfu promulgated a "small" land reform plan without Ji Ge fully understanding the inside story (Ji Ge did not care about the details), which is what Fang Chongyong called the "Three Divisions Tax Law".

According to the previous tax law, peasant households had to pay a fixed amount of grain and cloth for the rent and adjustment of the rent, that is, the so-called "land is rented, there is mediocrity, and there is a household adjusted".

Specifically, every Ding must pay two stones of corn to the state every year, which is called rent; Pay two zhang of silk, three taels of cotton or two zhang of cloth and five feet, three catties of hemp, which is called tune; Yong is forced labor, and it has not been implemented in accordance with the original regulations for a long time.

After the change of the "three-division tax system", now the imperial court does not collect "rent and mediocrity" according to a fixed amount, but collects it according to proportion and grade! If someone produces more in the field, then pay more; If the output is less, then pay less!

In this way, the tax burden on ordinary people can be reduced theoretically and social contradictions can be alleviated.

For example, how much grain is produced in a certain household, then the officials under the command of the three envoys will come to this family to determine the "grade" of his family's output. According to the hierarchical system established by the government, the output of the fields is collected according to a predetermined proportion.

At the same time, the woven cloth is also collected on a pro-rata basis. Taxes are no longer levied on fixed quantities, and cereals alone are no longer collected.

That is, even if it's the same place or even the same village. As long as the types and qualities of the crops produced in the land are different, and the quality and material of the cloth woven at home are different, then the proportion of rent collected by the government may be completely different.

The financial pressures may also be completely different for families who choose to farm different crops.

As for how to determine the quality grade and how to determine the tax on different types of crops (including fruits), there is no unified standard in the center, and all localities come according to the people's feelings in various places.

Or the center gave the standard for nothing, and there are too many places where you can get up and down!

This method of tax collection, let alone in the Tang Dynasty, even in the era of Fang Chongyong's previous life, was completely unoperable!

It's impossible not to mess up!

Li Linfu's original intention was good, and he wanted to adjust the tax pressure of different strata of the people by turning the fixed amount into a fixed proportion and then adding agricultural and sideline products to the ranks of taxation.

But he didn't think that it would be unrealistic for the Tang Dynasty to implement such a complicated tax law at such a level of official governance.

Fang Chongyong is an official who is very familiar with grassroots government affairs, and he knows very well in his heart whether the "three-division tax law" that Li Linfu has come up with has reduced the burden on the peasants.

It is true that the imperial court has more taxes, but the poor are also living more hard! The more room for maneuver the policy, the easier it will be for those who are powerful in the local area to operate.

Since the levy ratio is divided according to the grade of agricultural products, there are too many places to operate, and some people in power have ways to reduce their own tax burden.

As soon as Li Linfu heard Fang Chongyong say the "Three Divisions Tax Law", his face stiffened. This is naturally because the implementation of this tax law is very ineffective, and it is resisted by many local governments. was ridiculed by Fang Chongyong in person, which made him, the right minister of the Tang Dynasty, look very ugly.

"Datang looks full of flowers, but the fertility in this soil is also decreasing year by year.

The prime minister is a saint who governs the country, and he is also trembling. If something doesn't work out, it's inevitable. ”

Li Linfu said lightly, and then handed the tea that had just been boiled and had been salted to Fang Chongyong.

"This law is not feasible, and it is better to abolish it and implement the two-tax law instead while it has not caused a big chaos now."

Fang Chongyong said with a light wave of his hand.

"So what is the two-tax law?"

Li Linfu asked curiously.

"The state mainly focuses on local taxes and household taxes, divides all taxes into them, collects them uniformly, and no longer collects rents.

Among them, the tax is levied in summer and autumn, so it is called the two tax laws.

In the future, the imperial court only collected two taxes, and other harsh taxes and miscellaneous taxes were no longer levied. At the same time as collecting the two taxes, the Jiaozi was issued, so that the people could pay the taxes with Jiaozi.

The imperial court determines the level of household registration according to the rating of the poor and the poor.

Depending on the grade, the two taxes are levied in different proportions. The rich take more, the poor take less, that's all. ”

Fang Chongyong said the earth-shattering words in a flat tone!

Right! That's it! That's it!

Li Linfu was so excited that he grabbed Fang Chongyong's cuffs and didn't let go!

He reformed the tax system of the Tang Dynasty for many years, and made a lot of minor repairs, such as reducing the proportion of rent adjustment and increasing the proportion of land tax, all of which are developing in the direction of the so-called "two tax laws" that Fang Chongyong just said.

It's just that the other side has not done it as thoroughly, or it can't do it if it wants to, and it lacks the objective conditions for reform.

Why do you say that, because once you want to change the "tax in kind" to a monetary tax, not to mention other difficulties, the first problem you will face is the shortage of "money"!

If the imperial court wants to change to "collect money", then at least there must be copper coins at the social level, right? There is not much money, where can the court receive it?

If the government wants to collect copper money, there will only be one result, and that is the collapse of the economy. As long as the imperial court sets the time for collecting taxes, the price of "copper coins" will swell during the tax collection period.

And the people who pay taxes need to pinch their noses and sell their agricultural products cheaply for money.

In the process, they will lose a large amount of wealth, which will eventually be obtained by the wealthy families who hold a large amount of copper coins in their hands by manipulating the market price.

Both the common people and the imperial court were losers.

Silver, gold and other things are also in short supply, and Datang does not lack only silk silk. If you collect silk silk as a tax, then you will go back to the old road of rent! Reform is the same as no change.

However, now if the imperial court issues Jiaozi, this problem does not exist at all.

The local families want to manipulate prices, how can they get past the imperial court that can print money without restrictions!

Li Linfu easily figured out this key.

Of course, if this is really the case...... Li Linfu has no doubt that he will probably not live for more than a month, and the tax law will probably not be able to be implemented smoothly.

Whoever is rich and who overtaxes, it is obvious that everyone does not want to be defined as rich!

What's more, many wealthy families are rent-free now, and they only pay land tax and household tax, and the burden is very light. And the implementation of the so-called "two tax laws" is to make money from their pockets! Without any disguise!

For example, Jingzhao Webster, and Jingzhao Dushi, they have a large amount of land in the suburbs of Chang'an, and they don't pay rent at all.

If these families are classified as "super-rich", they are levied according to the actual area of the land they occupy, and they are levied according to the heaviest proportion.

The result?

If you think about it with your toes, you know how the new tax law can be implemented!

In the end, it will only make these nobles mobilize their spokesmen in the court to do things, and if they can't achieve their goals, they will even unite to rebel!

The families in these places are strong, and they are the cornerstones of Datang! If these cornerstones are demolished, can the house of Datang still exist?

Li Longji, the son of heaven of the Tang Dynasty, can sit in Xingqing Palace and live a chic life because he has the full support of these nobles.

The first thing a politician needs to recognize is to figure out "who is my friend and who is my enemy; Whoever needs to clean up, who can be co-opted".

Obviously, whether it is Brother Ji or Li Linfu, they are the biggest beneficiaries of the existing political and economic system, and they will not change their lives no matter what.

That's not called changing the tax system, that's calling the whole family committing suicide!

Thinking of this, Li Linfu slowly loosened Fang Chongyong's cuffs, patted the dust that did not exist on his sleeve, although there was a smile on his face, but how helpless was that smile.

He sneered:

"The rent adjustment is a national policy set by Taizu Taizong, and the Great Sui of the previous dynasty has also been in operation for decades. The two-tax law you mentioned is still too rash.

Governing a big country is like cooking a small fresh, this kind of tiger and wolf medicine, don't mention it, don't mention it. ”

"Xia Guan just said that. In his position, something to be responsible for lies in the rest and the little Bolu thousands of miles away.

is a stubborn Qiu Ba, just a soldier to eat food.

How to collect taxes, who to collect taxes, and how much to collect are all important matters that the central government and the central government have to consider.

That's not right!

Something is worried, only the salary and rations of the border army. ”

Fang Chongyong said with a smile, already hinting that he had no intention of doing government affairs.

"Fang Jieshuai is really worried.

Ling led the troops on an expedition to Xiao Bolu, how could the court let the soldiers go hungry.

Rest assured, this prime minister will try to ensure that Fang Jieshuai has no worries about the expedition. ”

Li Linfu touched the beard on his chin and said with a smile, unconsciously he had changed his title and removed the word "small" in front of Fang Jieshuai.

"With the phrase right minister, then so-and-so can rest assured."

Fang Chongyong nodded and said, then fell silent. didn't speak but didn't leave, it seemed like he was waiting for Li Linfu to speak first.

This confrontation lasted for a long time, and in the end, it was the right minister of the Tang Dynasty who couldn't hold his breath and asked:

"In Chang'an, Henan, and Jiangnan Prefectures, the issue of Jiaozi, the sage has been entrusted with carte blanche to deal with the Prime Minister, and the rules of the big and small can be decided in a word.

And this method was first implemented by Fang Jieshuai in Hexi, and Fang Jieshuai is naturally the most familiar person with it.

I don't know if the marshal has any lessons to tell him? ”

It's not that Li Linfu doesn't know that whoever speaks first will be manipulated, but Fang Chongyong has already expressed his intention to interfere with Jiaozi in advance. In other words, this one has stayed out of the matter, and the oil and salt are not in!

The so-called desirelessness is rigid, if Li Linfu doesn't speak, Fang Chongyong can sit in this study until he is silent!

Anyway, it's not him who is in a hurry!

"Right phase, the success or failure of the issuance of Jiaozi does not lie in the general outline, but in the details. It's a fraction of a millimeter.

The right phase has every opportunity, I am afraid that there is no time to doppelganger, and it is necessary to find a competent person to practice in order to ensure that the issuance of Jiaozi is stable and orderly.

Of course, that person can't be so-and-so. In two days, I will return to Liangzhou and prepare to go to Xiaobolu, and the first military affairs cannot be delayed.

The right minister may wish to choose a few competent people to handle this matter as soon as possible, and it is appropriate to teach them face-to-face again, and it is also a brainstorming experience.

Then these people will write the detailed rules of the departure and hand them over to the right minister, which can be said to get twice the result with half the effort. ”

Fang Chongyong crossed his hand and saluted and said.

Li Linfu was silent for a long time, and finally nodded and said: "The Japanese minister will hold a banquet in Xinghualou tomorrow, and Fang Jieshuai will be present at that time." ”

"That's very good, that doesn't disturb the rest of the right minister, and I will say goodbye."

Fang Chongyong stood up and thanked Li Linfu and said.

"This minister allowed Fang Jieshuai to continue to issue different editions of Jiaozi in Liangzhou, and he didn't have to report to the imperial court from time to time.

Other state capitals do not have this autocratic power, and need to be uniformly deployed by the center. ”

When Fang Chongyong stepped out of the study door, he heard the distant voice of Li Linfu behind him.

"Thank you."

Finally got what he wanted, Fang Chongyong turned around and bowed deeply to Li Linfu respectfully. Talking to smart people is worry-free, he doesn't need to mention what he wants, Li Linfu automatically makes up for him.

Of course, if Li Linfu doesn't mention it today, then Fang Chongyong will also mention it tomorrow when Xinghualou eats wine.

"If the matter of Jiaozi can be properly handled, it will definitely bring my Datang to an unprecedented peak, and the right minister will definitely go down in history because of this."

Fang Chongyong said quietly complimenting.

"Thank you for your auspicious words, with Jiaozi, there is indeed no need to hold the three tax laws."

Li Linfu said with a tired sigh, and the stone hanging in his heart fell to the ground.

If Fang Chongyong didn't want anything, he was really worried that this was a huge trap. Since what Fang Chongyong wants is the power to issue Jiaozi independently in the northwest, it is understandable that the other party came to the mansion today to say so many things.

After all, it is the norm in the world to get up early without profit!

(End of chapter)