An examination boycott incident, still in the bud, was crushed by the "progressive lifter" arranged by Prince Zhu in advance.

With Qian Qianyi and 100 firecrackers, they began to patrol around the examination shed of the Jiangnan Gongyuan, and the firecrackers who followed loudly announced the removal of the two people's reputations. Order in the examination room was quickly restored - this incident is really not famous at all! Instead of taking advantage of this protest to reach a higher level, the two Suzhou celebrities were stripped of their fame, and they were also labeled as eunuchs and traitors!

The notoriety of "eunuch traitors" is not easy to wash away! Moreover, they may also be investigated by the Jinyi Weinan Town Fu Division, and they may be found bankrupt!

A good man doesn't suffer a loss in front of him, and a good person won't eat a loss in front of him, so let's go back to the examination booth to make a fuss! Even if you don't pass the Jinshi exam, you have to keep lifting people, but you can't put your fame into it. If there is no lifter, then how can you evade taxes, how to conceal the property, and how can you make people surrender?

However, not all lifters have such negative thoughts, and there are still some people who have turned a deaf ear to the outside of the booth since they entered the examination booth, and they have been coping with the exam with all their energy.

Zhu Cihong's elder brother Zheng Sen is one of them! He has only one purpose for participating in this Enke, that is, to be admitted to a Jinshi with his ability! That's right, he's capable! Although his eight-share article is not very good, he knows how to collect business taxes and duties!

He was particularly knowledgeable about this matter, and knew how Japan collected taxes, how the Dutch East India Company collected taxes, and how his father, Zheng Zhilong, blocked the way at sea to collect money.

So he wrote a lot of specific tax methods directly on the exam papers.

As for tariffs, his method is to take from the "ship" and not from the "cargo".

That is to say, the tax collector, regardless of what goods the merchant carries, only how many boats, how many cars, how long, wide, and high the ships are, and then collects money according to the quantity and size.

In order to facilitate the collection of customs duties, the imperial court should also set up five treaty ports, including Jiangkou (Shanghai), Ningbo, Quanzhou, Guangzhou, and Dengzhou, to conduct centralized trade.

In addition, customs should be set up on the Yangtze River, canals, and other rivers with a certain amount of traffic capacity, and taxes should be levied on passing ships. The method of collecting customs duties is the same as that of customs duties, which is not from ships, but the tax rate should be lower than that of customs duties.

In addition to tariffs, Zheng Sen also proposed two concepts: "monopoly" and "municipal tax".

Among them, the monopoly is mainly salt and wine. Now the monopoly of the salt industry has begun, after the Huaiyang Four Salt Headquarters, Zhu Cihong at the end of the seventeenth year of Chongzhen to the monopoly rights of Lu Salt, Zhejiang Salt, Fujian Salt and Guangdong Salt - Shandong, Zhejiang, Fujian, Guangdong have salt farms, but the scale can not be compared with Huai Salt. Therefore, the value of the monopoly is also relatively low, but there is no problem that the total salt tax paid by the salt industry in the four provinces exceeds 3 million taels a year.

Among them, the 600,000 taels of the monopoly income of Lu salt were all at the disposal of Shi Kefa, the governor of the seven provinces, and all the income from Zhejiang salt, Fujian salt, and Guangdong salt was handed over to the household department (deposited in the account of the household department in the Yanshang Bank). Therefore, from the eighteenth year of Chongzhen, the salt tax revenue of the Ming Dynasty will reach 8.4 million taels, which is really a lot of money!

If the liquor monopoly can be implemented smoothly, the Ming Dynasty can have a very broad financial road!

Municipal tax is levied in cities and large towns around the world, and can be divided into "passing tax" and "residential tax".

The so-called tax collection is to set up cards at important intersections and river estuaries to collect taxes, and to extract lower taxes from passing vehicles, ships and merchants, without the need for cashier, copper coins and grain.

The residential tax is levied on shops and workshops in cities and towns, and is levied according to the area of shops and workshops and the actual situation in each place.

In Zheng Sen's suggestion, unlike the three major taxes of the salt monopoly tax, the Nanbeiyang franchise tax, and the internal and external customs duties, the liquor monopoly tax and the municipal tax, which are more complicated to collect, should be "local taxes". That is, provinces, prefectures (prefectures), and counties are responsible for collecting them, and then they are divided with the imperial court - except for a few metropolises and ports, the imperial court does not expect to collect much from them.

However, the salaries of the local officials, the expenses of the local officials, the expenses of the militia to maintain the security of the local government, the expenses of repairing the city walls, and the expenses of the officials and the yamen of the officials, all have to be pointed to these commercial taxes!

If those local officials in poor and small places insist on not collecting them, and can resist the investigation of the Metropolitan Procuratorate, then they will be up to them, but a few metropolises and trade ports still need competent officials to catch taxes!

"Good! Good! In the Mingyuan Building, Prince Zhu put down Zheng Sen's roll and clapped his hands, "Good article!" Good way! Mr. Qian, your students are good! ”

What's good? Qian Qianyi, who has been relieved, is very helpless, the imperial examination can't be like this - the volume has to be transcribed! How can you be like this, directly ask the examiner to tear open the name and find Zheng Sen's paper to see?

And what's so good about Zheng Sen's article? Except for a few specific tax collection methods, there is nothing good. There are no scriptures quoted, and there is no sense of joy in reading, and there are two typos

"Second and first place!" Zhu Cihong asked Qian Qianyi with a smile, "Mr. Qian, what do you think?" ”

"This Chitose Master, now it's the Ministry of Rites exam, not the palace exam."

"Oh." Zhu Cihong nodded, "It's good to take the test again, but the senior brother's jinshi didn't run." Mr. Qian, what kind of official should the senior brother give after high school? ”

"If," Qian Qianyi frowned, "If he ranks second and first, then of course he will be a member of the Hanlin Academy." Since the practice of the British Temple, non-Hanlin will not be included in the cabinet"

"Ah, Mr. Qian also thinks that the senior brother should join the cabinet!" Zhu Cihong interrupted Qian Qianyi's words and said with a smile, "Zheng Ge is good, not bad!" ”

What is "Zheng Ge Lao", the son of a pirate leader, it is just a sailor to be a naval commander, why is he old?

"I'm afraid, I'm afraid, isn't it?" Qian Qianyi reminded, "Da Mu is a relative, and his family is the overlord"

Zhu Cihong glanced at Qian Qianyi and said in a low voice: "Then you should be the elder of the pavilion!" What should you not do? King of Fujian? ”

Ah, the prince is wise! Qian Qianyi immediately understood that Zhu Cihong had already made the idea of cutting the domain

"But now we can't let him enter Hanlin," Zhu Cihong said again, "Shanghai still has to use the Zheng family to let him go to Shanghai to work." As for the non-Hanlin not entering the cabinet, it is not the ancestral system of Taizu, and the palace does not keep it. ”

He paused, and then said to Wu Meicun, who was guarding the side: "Mr. Wu, go and bring me all the scrolls written by Huang Taichong, Luo Dagong, and Zhang Xuan." ”