Li Chao has no official position now, but he can submit a book to the emperor at any time. The pen & fun & pavilion www.biquge.info his excerpts were all forwarded to the emperor before the case for the first time.

Even the emperor often sent people to ask Li Chao about something.

Although he is not in the court, he can still keep in touch with the emperor frequently, which is the envy of countless people in the court and the opposition. Even now, some people call Li Chao the prime minister in white, and if he is not in the court, he can also affect the court situation.

The concert that was spread into the acres was directly dispatched to the emperor with 800 miles of expedited.

Li Chao's recitals have always been as unique as his people, there are no overly flowery words, and there are no such clichés and empty words. They are all directly on the dry goods, clearly organized, and have clear arguments.

"Spread into acres?"

"Pay for the service?"

"No mergers?"

"Never give?"

The more Li Shimin looked at it, the more shocked he became, and Li Chao directly blackened and bolded several important points in his performance, highlighting the color.

These four sentences are very eye-catching, and they have the style of the UC department.

But it's not a headline party, it's a dry thing.

Fang Xuanling was originally reading the recitals transferred by Han Jing, and when he heard the emperor's exclamations one after another, he quickly turned his head.

As soon as he saw that there was a red strip on the concerto, he knew that it was Li Chao's recital.

"Does Zhao Guogong have any surprising remarks?"

"It's not a shocking statement, it's just another new law. The system of rent boycott and mediocrity, the law of equalizing land was stopped, the two tax laws were implemented, and the land was apportioned into the mu, and even the money was paid in lieu of taxes, and the two taxes were levied on money, and the merger was not suppressed, and it was also proposed that the tax would never be increased. ”

Li Shimin shook his head as he spoke, he had always kept in touch with Li Chao, and many important matters in the imperial court also had to send people to ask Li Chao's opinion. But now Li Chao's recital shocked him too much.

Every thing Li Chao said, his first feeling after listening to it was ridiculous.

"Rent strike? Stop the uniform field system, this is the foundation of the dynasty, what is Li Chao talking about. Even Fang Xuanling was horrified when he heard this.

The Juntian system and the modulation of rents and yongs are the foundation of the Western Wei Dynasty, which was the weakest of the Three Kingdoms, but it was able to defeat the Northern Qi and become the overlord of the north. After that, the Northern Zhou Dynasty and the Sui Dynasty followed this system, which quickly restored the productive forces and strengthened the country's strength, and then the Sui Dynasty was able to unify the world.

Even the Sui was able to create a prosperous era of the emperor, which is inseparable from this fundamental system.

But now, Li Chao, who Fang Xuanling has always admired and praised, actually said such things as stopping Juntian and striking rent and adjusting mediocrity, is he really dizzy?

It was the eldest grandson Wuji, who had opposed Li Chao several times before, but was slapped in the face every time, and after being snapped many times, now the eldest grandson Wuji has a deep understanding.

However, Li Chao made any surprising remarks, don't rush to define it first, first read it carefully before speaking, you can't stretch your face over and hit Li Chao again and again.

"Your Majesty, when Li Chao said this, there should always be his arguments, and there must be a defensible argument. Li Chao is not old and mediocre, he is younger than His Majesty. I think Li Chao must have a deep meaning. ”

was told by his brother-in-law, Li Shimin can be regarded as stabilizing his mind.

Picking up the piece again, this time he ignored the few words highlighted in black and bold, and looked at it intently. Fang Xuanling's eldest grandson, Wuji, Yu Wenshi and Yang Gongren, the prime ministers couldn't wait at this time, and stood aside curiously to look at it.

"I'll spread it out, and everyone will watch it together."

The chapter is a folded book, and when it is opened directly, it becomes a long book.

The recital was placed on the table, and the monarchs and ministers looked at it together.

"Li Chao's words are still so ugly!"

"Well, I guess he can't write well."

Li Shimin and Fang Xuanling laughed at Li Chao's words first.

"In fact, Zhao Guogong's hard pen calligraphy is good, creating a genre. However, this calligraphy has not progressed. ”

"He didn't make any progress, he just didn't bother to practice. There is kung fu, and they are all busy making money. ”

Fang Xuanling looked at the concert carefully, and there were many words in the concerto, but it was written very clearly.

"Spread into acres, it turns out that this is what it means. When you think about it, it doesn't seem to be a problem. Fang Xuanling said.

Li Shimin was speechless, and he regretted that he had made too much fuss just now and lost the stability of the emperor.

"This is tantamount to abolishing the poll tax, and the property tax will be levied in the future." The eldest grandson Wuji also exclaimed, and summed up the essence of Li Chao's spread into the mu in one sentence.

Abolish the poll tax and levy a property tax.

The tax was levied on a per capita basis, but many of the people were poor, and they had no money of their own. In particular, it is difficult for them to resist disasters, and if they do, then they may not have the money to pay taxes.

As for the property tax, the household tax is determined by the land property, and then the part of the tax is spread to the field endowment, and the main force of tax payment becomes the landlords who own the most land.

At the same time, Li Chao's two taxation laws stipulated that nobles, bureaucrats, merchants, and landlords had to pay taxes, which was tantamount to expanding the source of taxation, increasing the financial revenue, and relatively reducing the burden on the peasants.

On the other hand, the tax is much simpler, easy to collect, and simple to calculate.

"Xuan Ling, what do you think of this stall?" Li Shimin also felt that Li Chao's new method seemed to be very good. However, whether a good policy idea can be implemented and practical is still a question.

They have to think about the benefits of this new deal, and at the same time what resistance they will encounter, and weigh the pros and cons.

Fang Xuanling thought about it carefully.

"The most important thing to implement this new law is to count the number of fields of the noble landlords and clear the hidden fields. The other is that the aristocracy, bureaucrats, landlords, and businessmen must all pay taxes in one piece. If we can't do these two, we will be able to spread the land into the mu, and it will be impossible to carry it out. ”

Even if the imperial court's financial revenue, industrial and commercial tariffs, has exceeded the taxes from land and agriculture, no one will feel that the taxes on land and agriculture are not important.

Spreading the land into the mu means that all the rents collected by the imperial court should be transferred to the cultivated land of the whole country.

How much arable land does Datang have?

Li Shimin knows best that after the development of Datang in the past few years, as well as the immigration and pioneering, the last census that has just ended shows that Datang now has about 8.5 million hectares of land.

That's 850 million acres of land.

How many people does Datang have now?

It has a population of about 50 million, and Ding is about 15 million.

On average, each person in Datang occupies 17 acres of land, and each Ding man occupies 56 acres of land.

If the per capita land occupation of the whole country is calculated, the amount of land occupied is very small. And if you only count Ding Nan, it is not much. Because the land owned by a Ding man is actually almost a family's land.

Datang's 850 million mu of land includes many fields with poor fertility. Moreover, these fields cannot be used to grow grain, but most of them have to be taken out, mulberry and hemp, and even elm and jujube trees, which are all required by the imperial court.

There are other economic plants to be planted here, and so on.

Therefore, there is not much land that can really be used to grow food. In this era, the yield per mu is even lower, even if there is a manure fertilization method and breeding method introduced by Li Chao, it is still a low yield per mu.

"If the imperial court calculates the amount of fifteen million dingmen, then the annual rent of the imperial court is 30 million stone millet income, and the adjusted income is 15 million horses of silk and 45 million taels of cotton. In addition, 22.5 million horses of silk were folded. In total, the annual rent and income were 30 million stone millet, 37.5 million horses of silk, and 45 million taels of cotton. ”

This is the most ideal number, in fact, although there are 15 million Ding men in Datang now, there are many who do not teach Ding. The number of teachers is not large, and there are always many places affected by floods, droughts, frosts and other disasters every year, so the imperial court has to give relief to the disaster areas as usual.

In most cases, the imperial court transfers the people to serve, or even overdue, and the people who have served beyond the time limit not only do not need to use silk to replace the service, but also can reduce or reduce the rent.

As a result, the actual income of the imperial court was much smaller than in an ideal state.

However, if the current amount is apportioned into the mu, and the 850 million mu of land is apportioned, and it is never increased, the amount of Ding silver per mu of land is not much.

"The rent of each hectare is three stones, five buckets and three liters, which is equal to each mu, and three liters and five to three." The eldest grandson Wuji quickly reported a number.

Li Shimin frowned, "It's higher than the original rent." "Originally, it was two stone millet per ding, and the equal-field system was 100 mu per ding.

"Your Majesty, every 100 acres of land is only a narrow rural borderland, and the actual land granted in the interior is often less than 100 acres, especially in the Central Plains and other places, it is only 1 ding, 20 or 30 acres. Therefore, if it is calculated according to Kuanxiang, the rent of the apportionment is indeed higher than the original, but if it is calculated according to the actual situation, then the rent of three liters per mu is not high. The eldest grandson Wuji reminded.

"Tune, fold about seven zhang of silk per hectare, and more than five taels of cotton. Seven inches of silk per acre, half a penny. ”

"In addition, fold three horses of silk per hectare. Each acre folds silk one foot two. ”

Fang Xuanling wrote down these numbers on paper, and the final result was that if the current amount of 15 million Ding was apportioned into the mu, then after the 8.5 million hectares of land in the country were apportioned, each mu of land would be equivalent to three liters of five and three grains, one foot nine of silk, and half a penny.

Three-liter five-in-three Jie, one-foot-nine silk, and half-penny cotton.

It doesn't seem to be much.

Li Shimin thought like this, it is really not much to fold into each acre. If a farmer's family only has 20 acres of land, then no matter how many people his family has, the money that his family has received in addition to the two taxes is seven buckets of Dorje, three zhang eight pieces of silk, and ten taels of cotton.

"In practice, we should also divide the upper, middle and lower fields according to the fertility of the fields, and there should be a difference in the money allocated to the third-class fields. There are more stalls in the upper field, and fewer stalls in the lower field. "Yu Wenshi and suggested, this is also to take into account the good and bad situation of Tian Li, and try to be more fair.

Li Shimin thought that if he could really apportionment the tax according to the amount of 15 million dings, the amount would actually be quite huge.

30 million stone millet a year, 37.5 million horses of silk, and 45 million taels of cotton.

This is only the Ding tax apportioned to the acre, not counting the household tax and land tax of the two taxes.

The summer tax is six liters per mu of upper field, five liters of tax per mu of middle field, and four liters of tax per mu of lower field. Autumn tax, five liters per mu tax on the upper field, four liters per mu tax on the middle field, and three liters per mu tax on the lower field. This is now a two-tax local tax.

One acre of upper field, two seasons tax one bucket and one liter, nine liters in the middle field, and seven liters in the lower field.

Counting the rent of the stall, one acre of land may be about four liters and five liters per bucket.

Nowadays, the average yield per mu of Datang is about one stone bucket, so the land endowment per mu is actually not high. Even if you only grow one season of grain, it will not exceed one ten. But in many places, if you plant two seasons, or two seasons in three years, the tax rate is equivalent to twenty taxes and one, or even thirty taxes and one.

In many places, the yield per mu is not only one stone bucket, but also two stones and three stones in good fields, and the best fields, if you use fertilizer, can even reach four stones.

"Your Majesty, if this new two-tax law is implemented, the land will be apportioned into the mu and the tax will be paid at least 30 million yuan a year. Coupled with the estimated 50 million yuan of the imperial court's industrial and commercial tax, customs and monopoly tax, the imperial court's annual revenue can reach 80 million yuan. ”

"All the money is discounted, and the annual income is 80 million yuan?" When Li Shimin heard this number, he couldn't help but get excited.

80 million guan, when Wude, it was only more than 2 million guan, even if there are other taxes in kind, it can add up to thousands of guan.

But now, if this new law is implemented, the imperial court may bring the annual revenue to the threshold of 80 million yuan.

has an income of 80 million yuan a year, even if the imperial court wants to pay salaries to Beijing officials, local officials, and even to that huge number of officials, he is not afraid. Even if you give them another wave of salary increases, you are not afraid.

In the future, the imperial court raised 70,000 or 80,000 standing troops, and it also had money.

80 million, Li Shimin suddenly felt that he was very rich. He knew that he could have so much money so easily, why did he sell so much land to the nobles before.

Li Shimin suddenly regretted a little, feeling that what he sold was too worthless.