Zhao Jun suppressed dissidents in the Constitutional Yuan, suppressed the Lu Party and the Wang Party, and consolidated another wave of power.

Just when the first item of the Qingli New Deal to rectify the rule of officials was resolutely completed, the New Year of the second year of Qingli also arrived as promised.

In the spring of the following year, after the examination method that began in February last year, now a year has passed, and under the stick and carrots, middle- and lower-level officials no longer resist.

The reason is simple.

Although the test method makes them work hard and tired, the performance bonus is really fragrant.

Again, although there were various subsidies in the past, the subsidies for senior officials were paid truthfully every year, and middle- and lower-level officials were not necessarily, and they were often deducted and their incomes were unstable.

After the performance of the test method came down, although the subsidy dropped sharply every month, the performance was paid truthfully, and the income was much more stable than before.

Therefore, in the case of practical benefits, middle- and lower-level officials are increasingly accepting the existence of the examination method.

In contrast, the senior officials were a little uncomfortable.

Because the performance bonus essentially weakens the previous subsidy, the senior officials have the most subsidies, and their income will naturally drop sharply, even if they complete the monthly tasks and get the performance bonus, it is not as much as the previous income.

This also means that in fact, the New Deal still weakened the senior officials above the third and fourth grades, and harvested their wool to subsidize the lower-level officials, which will not consume much for the treasury, but it will hurt them very much.

As a result, many high-ranking officials have complained about it.

But after all, high-ranking officials are only a few, and compared with the tens of thousands of officials in the Song Dynasty, their voices are too small, and they are restrained by the Constitutional Yuan, so naturally they can't make any waves.

As the winter snow passed in the New Year, in the spring of 1042 AD, under the auspices of Fan Zhongyan, the second chapter of the Qingli New Deal began.

First of all, politically, the construction of the entire framework has been completed.

With the Constitutional Yuan as the center, formulate the direction of national development, coordinate various departments, subordinate ministries, formulate development plans for their own departments, and supervise the implementation of lower-level institutions.

At the local level, the local county order is responsible to the state, the state is responsible for the road, and the four divisions of the road government are responsible to the imperial court.

Layer by layer, layer by layer communication, improve the execution, but also improve the administrative efficiency.

In this way, the rectification of the bureaucratic system was completed, a large number of corrupt officials and corrupt officials were discovered, and many officialdom moths were dealt with, so that politics became more and more clear from the beginning of the first year of the Qingli calendar.

In agriculture, a large number of exorbitant taxes and miscellaneous taxes should be abolished, the peasants' burdens should be lightened, and the main work of conscription should be done by the local army and the forbidden army.

In terms of diplomacy, it has maintained good foreign relations with Liao, Xixia, Goryeo, RB, Dali and other countries, communicated with each other, and did not prohibit trade with each other, which greatly promoted the development of foreign trade.

In terms of social system, it began to precede the north, and recognized the patriarchal management status under the semi-feudal system, but it must be carried out in accordance with the laws of the imperial court, and it is not allowed to set up public courts without permission, and the personal freedom of the clan is not restricted, and concubines and children enjoy the same rights to land, inheritance and education.

In science and technology, the establishment of the invention institute, refute the useless theory of invention and creation, encourage the private independent innovation and invention, once the invention bureau determines the invention patent, it is promoted by the imperial court, and there is a large amount of reward money.

In terms of culture, it advocates diversity, encourages the creation of dramas, paintings, sculptures, ceramics, poems, songs, etc., and promotes the simple and easy-to-learn Henan official dialect, which is commonly known as the Northern School of Tongyu, as Mandarin.

At the same time, Zhao Jun actively innovated clothing, decoration, and handicraft manufacturing products, and even developed his own cotton coats with cotton stuffed in linen, silk short jackets and short sleeves for summer wear.

There is also a ban on women's thoughts, advocating that women can study, can play on the streets, and except that they can't be officials, other things are similar to men, and there are not too many restrictions.

This was originally allowed in the Northern Song Dynasty, and it is not surprising.

In terms of education, government schools have been officially set up across the country, which are divided into three levels: county, prefecture, and road.

They correspond to elementary, junior and senior high schools.

The funding of each school is about 100-200 yuan, and students who have passed the examination are admitted free of charge, and the local government will give preferential treatment to poor students and reimburse food expenses for those from poor families.

If you can graduate with excellent grades in Lufu School, you may also be able to go directly to Bianliang University, which was just established by the Ministry of Education this year.

Bianliang University is amazing, and the teachers in it are all experts and professors of the research institute, and they enjoy the treatment of officials. For example, the sacrificial wine of Bianliang University belongs to the Ministry of Education, and it is the same as the sacrificial wine of Guozijian.

The rest of the teachers are also from the fourth grade to the seventh grade, such as the Northern Song Dynasty mathematician Jia Xian, the alchemist Wan Zhichen, the astronomer Yan Su and so on.

After several years of development, the mathematics, physics and chemistry courses in primary and junior high schools have cultivated a large number of students.

Since Zhao Jun left the palace in the year of Jing You, the Constitutional Yuan has set up several schools in Bianliang to carry out educational pilots.

There are only two training directions in these schools, one is normal Confucian cultural education, and it focuses on patriotic and ideological education.

The other is mathematics, physics and chemistry education, which conducts research in mathematics, physics and chemistry.

Not only did Zhao Jun bring the primary school and some of the first junior high school mathematics, physics and chemistry textbooks, but also actively studied the mathematics, physics and chemistry knowledge handed down from ancient times.

The science in our country in ancient times was not bad, but it lacked the intermediate argument part and the prime minister's induction.

Therefore, the Political Academy set up a research institute to convene a lot of talents in mathematics, physics, and metallurgy to provide systematic guidance, summarize the laws, and form a complete theory.

Such as optics and mechanics in the "Book of Ink". The Pythagorean theorem in the Sutra of Calculations, geometry. Positive and negative numbers, equations, open squares, and so on in the Nine Chapters of Arithmetic.

In the past, the government and the court would not do this kind of thing, but now it is very active, under the vigorous promotion of the government, manpower and material resources are gathered, and the archaeological research of previous scientific and technological achievements is progressing rapidly.

Therefore, after Zhao Jun's combing and induction, a set of basic education suitable for children in the Great Song Dynasty was finally completed.

Primary school is still 6 to 12 years old, mainly learning words and mathematics.

Between the ages of twelve and twenty, it is Confucianism and mathematics, physics and chemistry, and the level is almost the level of the later primary school to the second year of junior high school.

Other high school and college knowledge has:

For example, the "Jia Xian triangle" invented by Jia Xian belongs to the summation problem of higher-order equal difference series, and there is also the "multiplication method", which belongs to the numerical solution of higher-order equations, both of which are at the level of high school and college.

But for the average person, basic math is sufficient.

As long as mathematics education is popularized, there will naturally be more people who devote themselves to the study of mathematics in the future to be admitted to Bianliang University, concentrate on the study of mathematical theories, and slowly complete the mathematics of later generations one by one.

Economically, a progressive system of commercial taxes is implemented.

That is, in the future, the tax will no longer be determined according to the value of the goods, but according to the total sales of goods.

This is obviously done to protect the interests of small and medium-sized merchants, after all, the price of commodities fluctuates, and the risk of buying and selling is also high.

Once you hoard goods and can't sell them, or the market price fluctuates, the selling price is lower than the cost, and you sell at a loss, it will be a blood loss for small and medium-sized businessmen.

However, this will inevitably lead to a serious problem of tax evasion.

In the past, if the tax was calculated according to the total value of the goods, the tax department only needed to set up cards on various traffic arteries to collect taxes, which was simple and rude and effective.

But now who knows how much you've sold and what the sales are?

Therefore, the imperial court reformed the tax system this year, and the agricultural tax is still a two-tax law, and at the same time it is divided into national tax and local tax.

As a local finance, the local tax will be used for local development, such as paying salaries to officials, building schools, roads, water conservancy facilities, establishing local industries, and promoting economic and agricultural development.

The state taxation department will coordinate with the local state taxation department and the central state taxation department to supervise, strictly investigate, and recover tax evasion and evasion.

For example, if a businessman wants to buy and sell goods, in addition to going to the industrial and commercial bureau to apply for a business license, he must also go to the IRS to register the value of the goods, and after the sale is completed, he must go to the IRS to pay the tax according to the proportion.

Along the way, the tax department that used to set up the card is no longer used to make payments, but to check whether there is an IRS registration and whether the value of the goods is similar to the registered value.

And that's not all, after the goods are sold, the tax department has to audit, check and finalize the tax and so on.

The whole process is basically the same as in later generations.

It's just that the disadvantage is also obvious, that is, the more complex the program, the more room for operation.

On the contrary, the kind of tax calculated directly by the value of goods is much stronger than the current process in terms of efficiency and execution.

But you can't have it both ways.

The previous method dealt a very big blow to small and medium-sized businessmen, and once there were large fluctuations in commodities or other unexpected losses, then businessmen would go bankrupt, which seriously hit the enthusiasm of businessmen.

Now this process protects the interests of small and medium-sized merchants, even if the goods are not sold, at least there is no need to pay additional taxes, and it is always much stronger than before.

Therefore, the new measures will test efficiency, execution, and the integrity of officials.

For this reason, the new law of the imperial court stipulates that taxes are linked to the salaries of local finances and tax personnel, and at the same time, tax evasion and tax evasion are severely punished, and the degree of crackdown is comparable to that of the later Imperial Tax Bureau.

The last policy relates to auditing.

Starting this year, the Auditing Department will take stock of the country's population, measure cultivated land, and will also audit and verify the expenditure of public funds by the county yamen.

After the reform of the local taxation system, a county has public funds, and the whereabouts and approvals of these public funds need to go through the local audit bureau and the local imperial history department.

This is also a precautionary measure.

For a time, the reform was in full swing.

It's just that in July of the second year of Qingli, after the summer tax came up, the Constitutional Yuan was a little unable to sit still.

Because after this year's reform, agricultural and commercial taxes have dropped significantly.

In the summer and autumn of last year, the agricultural tax revenue was 36.32 million guan, the total revenue of commercial tax and levy was 52.49 million guan, the foreign trade income was 1,494 guan, and the total income was 103.75 million guan.

As a result, this summer's agricultural tax plummeted to 8.19 million yuan, the commercial tax and levy fell to 17.52 million yuan, and only foreign trade income rose a lot, rising to 11.29 million yuan.

The summer tax is often more than the autumn tax, because agricultural and commercial activities are mainly concentrated in the spring, summer and autumn seasons, so according to the Ministry of Finance's estimates, this year's annual tax revenue is probably less than 60 million.

This is obviously a bit unacceptable in the current situation where the problem of three redundancies has not yet been solved, but the financial expenditure is increasingly huge.

On July 8, during the daily meeting of the Chongzheng Palace, Lu Yijian reported the problem to Zhao Zhen.

It's late summer and early autumn, and the weather hasn't gotten cold yet, but it's still a little hot.

In the Chongzheng Palace, except for the main door, the windows are all open, and the windows next to Zhao Zhen's desk have towering trees, and in one night, they have grown into the house.

Zhao Zhen couldn't bear to cut off this branch, so he simply let this window open often in the future.

The soft sunlight shines in, filling the room with warmth.

Lu Yijian took the report handed in by the Ministry of Finance today and said: "Your Majesty, the fiscal expenditure in the first half of this year has reached 48.96 million yuan. ”

"Among them, there are more than 1.18 million people in the forbidden army, 24.33 million guan, and 8.74 million guan in Yulu."

"2.37 million guan was spent on the construction of schools across the country, 4.89 million guan was spent on the repair of rivers, roads, bridges, and the control of the Yellow River, and the royal court was spent."

He reported a lot of reports, and finally said: "This is only the expenditure in the first half of the year, and the second half of the year will not be less than here, and the cost is more erosive than before." In the first half of this year, the income was only 37 million, and I am afraid that the income will not be able to cover the expenditure. ”

Zhao Zhen frowned, looked at Zhao Jun and said, "Eldest grandson, I'm afraid it's not good to go on like this." ”

"It's wonderful."

Zhao Jun smiled: "I originally thought it would be lower, but I didn't expect that there would be 37 million yuan, which shows that the potential of the Great Song Dynasty is greater." ”

Lu Yijian said unhappily: "It's already worth it, is this a good thing?" ”

"Actually, it's a good thing, the country still needs to maintain a certain fiscal deficit, otherwise so much money will be thrown into the treasury and moldy?"

Zhao Jun said: "Now there are more than 100 million in the treasury, all of which are people's fat and people's ointment, and it is the right thing to spend it as soon as possible." ”

Song Shou rolled his eyes and said, "If you work with the imperial court, you shouldn't have any money?" ”

"It's not that it's a good thing that the court doesn't have money, but what I want to say is that you only see the current income decreasing, but you can't see that the Great Song Dynasty has become better."

Zhao Jun also took out a book of slashers from his arms and said: "Official, this is the report of the Audit Bureau and the Imperial City Divisions in various places, starting this year, the population and land have been checked nationwide, and a large number of hidden households and hidden properties have been found, and these people will also pay taxes next year." ”

In addition, the landlords and farmers have responded positively, and they are willing to register and make a register of hidden households, do they have the spirit of dedication? No, it was the imperial court that lowered the taxes and told them that once they were found to have hidden property, they would be severely punished. ”

He continued: "So after weighing the pros and cons, anyway, if you hand over the hidden property of the hidden household, the tax will be greatly reduced compared to before, so you will naturally choose to explain it clearly, so that the Great Song Dynasty will become healthier and have a bright future." ”

(End of chapter)