The most important thing is to levy a trade tax on the basis of profits, not on the place of origin.

In the previous dynasty, agriculture was heavy and merchants were suppressed, and Daqi followed, and the taxes on the non-agricultural people were all converted into acres of land.

As long as you are a businessman, then according to the size of the store and the type of business, the government will assess whether you are a giant businessman, a large businessman, a medium businessman or a small businessman.

The small business tax shall be paid according to the tax of 100 acres of land.

The Chinese merchant tax shall be paid according to the tax of 500 acres of land.

The large commercial tax shall be paid according to the tax of 1,000 acres of land.

The tax of giant merchants shall be paid according to the tax of 10,000 mu of land.

How heavy is the tax, since the founding of the whole Daqi, there has not been a single giant businessman, and there are only a few big businessmen.

The division seems clear, but there is a huge problem, how to define who is a big businessman and who is a small businessman?

It sounds reasonable to think that the silk seller is a big merchant and the coarse cloth seller is a small merchant, so what if the coarse cloth seller can sell a hundred horses, and the silk seller can only sell one horse?

This problem, once many businessmen asked the relationship to find a way, give gifts and money, and wanted to find the court to set a standard, but later, they found that in fact, this problem is not a problem, because how to decide, the government has the final say.

As long as you give enough money, then are you a big businessman or a small businessman, and it is not a matter of the yamen's words?

But soon, something went wrong again.

It is good to say locally that as soon as they leave the county and the county, the outside will not recognize the assessment of the merchant's nationality, so they have to pay a little money.

Merchants of different levels even pay different entry fees.

The businessmen couldn't stand it anymore, they worked hard, and as a result, many people were beaten, they handed money to the court again to find a relationship, and after many years of hard work, they finally let the court determine the accurate assessment method:

If you do not have your own nationality, that is, the county where your household registration is located, you are a small businessman.

Not out of the state and county, it is a Chinese businessman.

The trade route leads to five counties, and it is a big business.

More than five counties, it is a giant businessman.

Lu Xu wanted to find someone in Guanyang to go to Shuozhou and the north, and a major reason for the obstruction was also this, many southern shippers had enough five counties to Longxing County, and if they went to Shuozhou, they would become giant merchants and pay 10,000 acres of land tax, and they would not go to the north no matter how much money they could make.

There is also a reason why local small businesses in Guanyang are reluctant to go.

According to the laws of Daqi, the main business of the family is farming, which is not considered a merchant, and those small traders with only one or two carts do not need to pay additional commercial taxes.

Such a simple and crude way of taxation is actually very unfavorable to the development of commerce and trade, and if you calculate carefully, in fact, the imperial court is not cost-effective.

In order to pay less taxes, small businessmen will rely on Chinese businessmen, and Chinese businessmen will rely on big businessmen.

At the junction of Dengzhou and Chongning, there are many such cases, the merchants of Longxing only put the goods on the official road within the boundary of Chongning, and the merchants of Dengzhou only pick up the goods in Dengzhou, and the people who are engaged in transportation in the middle are the men who opened the inn.

They were all hired by Lu Xu, who paid the amount of large commercial taxes across the county, and did not have to pay an extra amount for carrying grain goods across the county.

In order to save money, the merchants who sell livestock in Shuozhou will first sell the livestock to Lu Xu, and then Lu Xu will sell them to Longxing, and Lu Xu will only charge a transfer fee of five cents per sheep, which is completely to pay the shepherd boy, so that everyone is cost-effective.

But this is not conducive to the tax revenue of the imperial court.

The merchant pays so much money to sell a sheep, and sells a hundred, a thousand, or ten thousand, or so much money.

If you sell less, the merchant loses, and if you sell more, the court loses.

In Yan Junqi's strategy, he listed the difference between the actual profits and taxes paid by several small and medium-sized businessmen in Guanyang and Shuozhou, and also calculated how much money could be collected if taxes were collected on the basis of profits.

He has managed the Guanyang Alliance for Lu Xu for so many years, knows Lu Xu's business well, and also knows the profits of the Guanyang Alliance members.

Yan Junqi didn't elaborate on these, and due to the limited length of the policy discussion, he didn't write it in detail, but this policy discussion that only briefly wrote a few points has been copied by the Hubu Shangshu who happened to participate in the reading this year.

After completing the reading of the papers, he took the copied policy theory home and looked at it carefully, transferred all the taxes of Longxing County for 20 years, and transferred out the taxes of Guanyang, Chongning, and Wenqiu counties from it, and checked whether what Yan Junqi said was true.

After making sure that it was correct, he wanted to ask someone who had been to Longxing County, but the servants searched in the capital all day and did not find a businessman from Longxing.

The reason is also very realistic, from Longxing to the capital, there are more than five counties.

The head of the household department ran to ask for the results of the scientific examination the next day, and the candidate who came from Longxing was not admitted, as long as he passed the Jinshi, they asked for it.

But immediately, he met an opponent, and Yu Shitai was also very interested in Yan Junqi, and Yan Junqi also had a strategy on the way of monarchs and ministers, which was very popular with Yu Shi Dafu.

Although he had the audacity to reprimand the previous monarch with a mixed reputation in history, he had a good basis and reasonable arguments, and did not put all the blame on the emperor, and objectively accused the mistakes of the next two generations of kings, and even blamed the courtiers at that time for their negligence, and then attached a number of methods that could be corrected quite insightfully.

The responsibility of the minister he discussed in the article was especially his appetite for the imperial doctor.

As a minister of the Son of Heaven, he should be an auxiliary monarch, listen to the people, understand the ears and eyes of the Quartet, talk about the emperor's virtue, practice virtue, and be far away from the people.

Listen, it's time to come to their Imperial Observatory!

As long as he can pass the Jinshi level, they must ask someone to come over.

The author has something to say:

Tobe: Will you make money? Come and join us!

Goshidai: Can you curse? Come and join us!

Xiaoyan: I don't know if I will fall off the list if I write that, in case the examiner doesn't like it, it's so difficult! ……

Concentrate:

[Mingtong Quartet Ears and Eyes, on the Emperor's Virtue, Virtuous, Far Away] from the "Historical Records".

[Being a king and not admonishing a minister is not right] from "Confucius's Family Sayings"

Chapter 201: Look at the results

On April 20, the list will be released on a trial basis, and there will be a burst of traffic in front of the Gongyuan.

This time, Lu Xu didn't set a car, and he didn't get up early, and the three of them finished eating slowly before walking to the Gongyuan.

The neighbors around them already knew that there were candidates living in their house, and when they saw the three of them wandering around, they said where to eat at noon while walking, and couldn't help asking, "Isn't the list released today?" Why don't you go and see it? ”

Lu Xu said indifferently: "Anyway, the results are there, I can't run early or late, let's not squeeze with them, let them watch first." ”

I couldn't tell at all that he tossed and turned last night and couldn't sleep in the middle of the night.

When they arrived at the uninhabited alley, they could only be two side by side, Lu Xu asked Lu Zhou to lead the way in front, and he quietly held Yan Junqi's sleeve and walked side by side with Yan Junqi.

Yan Junqi's fingers poked out from under the cuffs and buckled on his fingertips.

Lu Xu declared: "I'm not worried about your grades, I'm nervous when I encounter results." ”

Yan Jun Qi, he knew that every time he and Lu Zhou took the exam, Lu Xu was more nervous than them on the day the results came out.

Yan Junqi: "I think I can get in, don't be nervous." ”

Lu Xu: "I'm not nervous, I'm not nervous, I also think I can get in!" ”

Lu Zhou walked in front and couldn't help but wonder, why did every time he looked at the results, he acted like his brother was a candidate?

When they arrived at the top of the list, the flow of people did not decrease at all because they came late, and it was still a layer inside and outside, and there were a sea of people.

Lu Xu: "Why are there so many people?" What are you doing in it, Lu Zhou, you go in and take a look. ”

"Oh!" Lu Zhou responded and never dismantled the stage - obviously when the old family was young, my brother didn't go to the list.

Lu Zhou squeezed towards the crowd, and Lu Xu pulled Yan Junqi to stand in front of the list, squinting his eyes, and looking down from top with his good eyes that could see rabbits from a hundred meters away.

First place, not ......

Second place, not ......

Third place, not ......

Someone passed in front of them, and Lu Xu stood on tiptoe.

Fourth place, not ......

5th place......

5th place!

Lu Xu turned his head suddenly, looked at Yan Junqi with wide eyes, grabbed Yan Junqi's shoulder and shook it wildly, "Junqi, you, you, help me take a look!" 5th place! It's 5th place! ”

He rubbed his eyes again and double-checked.

fifth place, Yan Junqi, Guanyang County, Longxing County.

"It's the fifth." Yan Junqi vaguely saw his name.

Before his words fell, he was hugged by Lu Xu and held up on the spot, "Fifth!" Junqi, you are the fifth! See, you're fifth, fifth in the country! ”

Lu Xu cried with joy.

Yan Junqi looked at Lu Xu, who was more excited than him, and couldn't come back to his senses in a daze, until he was put down and hugged by Lu Xu, and he finally finished digesting it.

Fifth.

He was admitted.

His dream since he started studying is about to come true.

Yan Junqi smiled, but his eyes were blurred.

Lu Zhou also squeezed out of the crowd, so happy that he didn't look like he usually looked steady, dancing and shouting: "Brother is the fifth!" Brother Jun Qi is the fifth! ”

The surrounding candidates looked at them with loss or envy.

The Daqi Hall test is not eliminated, and if you can pass the examination, only the ranking is the official position.

Fifth place, talent must not be bad, so young, and the appearance is so outstanding, as long as the palace test is not too abnormal, at least it should be recorded as the second class, and the Jinshi background is given, and if you can't do it, you can still be selected into the Hanlin Academy, and the future is immeasurable......

There are acquaintances with Yan Junqi, and they have already said joy to him.

Lu Xu is going crazy with joy, how can he have time to endure his joy and politeness at this time, and pull Yan Junqi and Lu Zhou away with a few polite words.

He wants to go home and shoot the gun!

It's a pity that there are no firecrackers in Daqi!

Lu Xu went all the way into the musical instrument store, bought the most expensive small drum, and asked the store to teach him to sing "He Zhuangyuan".

This is one of the most popular tunes in Beijing, and it is played all over the city before and after each audition.

Lu Xu has been in the capital for more than two months, and his ears are almost out of the cocoon, only today I feel that this song is particularly festive and auspicious!