It can increase the income of more than 10 million guan a year, which is of course a good thing. Pen | fun | pavilion www. ｂｉｑｕｇｅ。 info But pie doesn't fall from the sky, nothing comes without a price.

Li Shimin thought carefully for a while, and then thought of some key points.

First of all, the abolition of color service, then many of the original wealthy and powerful families will not have the opportunity to use color service to evade the regular military tax miscellaneous duties, which are much higher than color service. This new household tax policy will obviously damage the interests of these powerful people.

For the officials, the treatment has not changed, the original court assigned them miscellaneous guards, etc., but now it has been changed to directly discount the money to them, so that they can hire them according to their needs.

"Wouldn't ordinary people have to add an extra tax?" Li Shimin is a little bit more.

It turned out that the sons and daughters of the big and powerful served as sex servants to escape the regular service, and they paid less taxes, but the other subjects were not affected. And now, the imperial court has added a new household tax and abolished the color service, although those wealthy and powerful households can no longer evade the regular tax by serving as the color service, but those ordinary people also have to pay a new household tax under the rent and the regular service, even if the lowest is only 500 yuan a year, but this is also a new tax out of thin air.

"It's true, but the minister thinks that as long as the court gives the people more land, then even if the household tax is increased, it is actually possible."

The core of rent modulation is people-oriented. Instead of paying taxes according to property per household, they are taxed according to the number of people, according to adult men, middle-aged men in their teens, and they can also divide the land in Kuanxiang, so they will also serve some service in advance. In general, the Juntian system is based on Ding, and the modulation of rent is also based on Juntian and Dingnan.

A small amount of land is also a ding, and a lot of land is also a ding, and no matter how much land there is, his tax is the same. Therefore, if the imperial court can increase the actual land grant to the people, then even if a household tax is added, in fact, their burden will not necessarily increase.

In a normal year, 20 yuan for rice, 200 yuan for 1 stone of rice, 200 yuan for 500 yuan, and 2 and a half meters for 500 yuan, which requires the output of two or three acres of land. If Yiding really has a hundred acres of land, even if some mulberry hemp is planted in it, then the additional 500 yuan tax money is not much.

However, Li Shimin didn't think that things would be so simple, and although a new household tax could increase tens of millions of yuan a year, it would offend the powerful landlords and ordinary people. The powerful can't evade taxes through color labor, and they have to pay more taxes. The people have added a household tax out of thin air, and no matter how much it is, they will definitely be unhappy.

The new household tax has offended both the powerful landlords and the common people, can it be implemented?

In fact, Li Chao has a more radical tax law, which is the two tax laws implemented by Zhongtang.

The two tax laws are very important in Chinese history, and they are an epoch-making beginning of the tax law.

The core of the two tax laws is no longer based on the people, nor is it centered on the equalization of land system, but on the basis of household tax and local tax, stipulating that households have no owners and guests, and take residence as the book. Neither the main household, nor the resident or trader, all residents are taxed in the place where they live.

The principle of collection is that there is no one in the middle, the difference between the rich and the poor, the tax amount is determined according to the number of acres of land and assets, and the previous rent and miscellaneous taxes are abolished.

Theoretically, this tax system is much more reasonable than the per capita rent adjustment, especially for those who have no land and less property.

Another characteristic of the two taxation laws implemented by China and the Tang Dynasty is that it has changed the old rule that officials do not pay taxes to the official gentry to pay grain in one piece.

The bureaucrats can only do everything possible to evade taxes, but they are no longer exempt from taxes in an open and honest manner.

However, Li Chao feels that there is no basis for the implementation of the two tax laws now, the Tang Dynasty has not dominated the world for a long time, and the regulation of rent has not revealed many loopholes, and there is no environment to abolish the rent system at this time.

The introduction of the household tax is just to make some repairs to the current law.

Li Chao proposed that while exempting color labor and implementing household tax, local tax should also be implemented.

The local tax is the original Yicang grain, and now the imperial court wants to directly change this Yicang into a local tax, which is more formalized, so as to strengthen local grain reserves and enhance the ability to resist disasters.

Directly changing the name of Yicang grain to local tax and tax is to change this matter, which originally belonged to the people to store grain and prepare for famine, into a strict tax law.

The system of rent adjustment stipulates that princes and nobles, lords and lords, and unsettled merchants have certain exemption privileges, but Li Chao is prepared to pay household tax and land tax below the emperor, regardless of princes and nobles, and lords and lords, and merchants who do not have land must also pay household tax and land tax according to their assets.

"The land tax per mu is two liters, and the amount of tax is determined by the amount of land produced, and the amount of land tax and grain is paid as much as there is land."

At the end, Li Chao added another sentence to Li Shimin, "No upper limit!" ”

"The grain of the land tax shall not be paid on behalf of the money, and it shall not be opened to obtain grain except in times of famine." Li Chao added.

Yicang was originally used to store grain for disaster relief, so the purpose is very clear, it is to prepare grain for disaster prevention, and these grains belong to war preparedness and disaster relief, and cannot be used in peacetime.

In this catastrophe, the imperial court suffered a great loss in grain reserves, so everyone realized the importance of food.

Li Chao proposed to directly change the Yicang grain into a local tax and incorporate it into the imperial court's tax system, in order to increase the importance of these grains.

Historically, during the Tianbao period of the Tang Dynasty, grain reserves increased greatly, and once reached a very considerable number.

History: In the eighth year of Xuanzong Tianbao of the Tang Dynasty, the world stored 96.06 million stones of grain and rice, of which 63.17 million stones were in Yicang, accounting for more than 65%, and the financial status of land tax became increasingly important. According to historical records, after the Tang Dynasty levied land tax, it used Yicang to help the poor 106 times, effectively maintaining social stability.

However, in the history of the Tang Dynasty, there was once an upper limit on the land tax, although it was levied on the mu, but there was also an upper limit of a few stones, generally speaking, one mu and two liters, one hundred mu but two stones, and the upper limit was five stones, which was actually the upper limit of two hundred and fifty acres of land. If you exceed this number, you don't actually have to pay land tax.

And Li Chao plans to do it in one step and not set this upper limit.

How much land, then how much land tax, in fact, one mu and two liters, this tax rate is very low, in the history of the Tang Dynasty, later this land tax amount continued to rise, several times.

Li Chao's family has thousands of hectares of land and hundreds of thousands of acres of land, and if the land tax of one mu and two liters is set and the upper limit is set, the tax will not exceed five stones a year. There is no upper limit, but the land tax is tens of thousands or nearly 10,000 stones, this is the difference.

By the time of the Tang Dynasty, the land tax grain was no longer a special grain for disaster relief, but became a universal grain, and the grain was misappropriated in large quantities. Even the tax rate has been greatly increased, and it is levied twice in summer and autumn. The tax per mu of the field is six liters, and the tax per mu of the field is four liters. In autumn, the tax per mu of the upper field is slightly five liters, and the tax per mu of the lower field is three liters.

From one acre and two liters at the beginning, it has increased several times to nearly one bucket per acre.

In the later period of Tianbao, the land tax grain reached more than 12 million stones a year.

If the imperial court now levies land tax, there can be tens of millions of stone land tax grain into the warehouse a year, stored and prepared for war, then as long as it is a few years down, there will be tens of millions of stone grain in the warehouse, and there will be no need to be so hurried.

Li Shimin turned over and sat up, his eyes full of excitement.

A household tax can increase an annual income of more than 10 million yuan, and a local tax can increase the annual income of more than 10 million stone of grain reserves.

These numbers made Li Shimin extremely excited. But he also knew that the introduction of household taxes would offend the powerful landlords, and even make the ordinary people dissatisfied. And if the original Yicang grain is changed to a formal land tax, and the upper limit of grain levied per mu is also abolished, the more likely it will offend those landlords and heroes.

But the imperial court has such a big deficit, and it has to use money everywhere, and this tax money and tax grain really make Li Shimin very concerned.

"This matter needs to be considered in the long run."

After thinking about it for a long time, Li Shimin finally spoke.

"First use the money of salt to finish this battle, and when this battle is over, next year the catastrophe in the north will pass, and then the imperial court will launch a tax reform and push out the household tax and land tax. Don't reveal the rumors now, Wen Yuan and I will think more about it and draw up a detailed plan. ”

Li Shimin clenched his fists and said solemnly to Li Chao.

At present, there are internal worries and external turmoil, and it is not an appropriate time to carry out tax reform at this time, especially the new tax law, which will touch the interests of the landlords and the powerful.

Li Chao nodded, indicating that he understood.

He knew these things very well.

The implementation of the New Deal, especially the reform process, requires a stable environment more and more. It is necessary to use a strong emperor, stabilize the situation, and unite the monarch and the ministers in order to carry out reforms. Otherwise, it will be very difficult to break the circle of interests of existing interest groups.

However, Li Chao didn't take those people too seriously, as long as the imperial court was really determined to implement it, it could still be implemented. Historically, land tax and household tax were implemented in the early Tang Dynasty. In the Middle and Tang Dynasty, the two tax laws were directly introduced.

Although the wealthy families of the Tang Dynasty were very strong, they were not strong enough to overshadow the momentum of the imperial court. A Wu Zetian can suppress the gate valve in all its parts, let alone Li Shimin?

Li Shimin admired Li Chao's financial management methods, and in order to express his gratitude to Li Chao, Li Shimin asked Li Chao to lie down.

"I'll rub your back."

Li Chao said that he didn't dare to let the emperor rub his back, but Li Shimin didn't say a word.

Ba Shang made a hard bow, pressed Li Chao down, picked up the towel and rubbed it on Li Chao's back. Li Shimin's hands were very strong, and he rubbed the bath very violently.

Li Chao felt a little pain in his back, a little hot, but after the spicy, it was very refreshing.

It's like a blind massage, it's full of strength, and after all kinds of sour numbness, it's refreshing.

Hey, if you can let the emperor help you take a bath, Li Chao estimates that he is also the first person.

"Wen Yuan, if you have any good ideas in the future, you must not hide them, and I will never treat you badly." Li Shimin patted Li Chao's back and said, "I have thought about it, and I want to reward you heavily." Well, so be it, after you lead the Northern Expedition to defeat the Turks, I will give you the 300 miles of grassland northwest of Wolf Mountain in the Houtao Plain as your fiefdom, and allow your descendants to inherit it from generation to generation, and forever become the Tang Ping Domain. ”

The grassland in the northwest of Wolf Mountain, isn't that the Urad grassland of later generations, 250 miles from east to west, and 300 miles from north to south.

It is bordered by Mobei in the north, Wolf Mountain in the Yinshan Mountains in the south, Alxa in the west, and Baotou in the east, which is a good place.

Li Shimin gave these hundreds of miles of land to himself? Or a hereditary feudal fiefdom?

Li Chao was a little stunned for a while, he couldn't believe the news, although it was on the grassland outside the Yin Mountain, but no matter what, this was a territory of three hundred miles.

Feudal princes? Hereditary replacement?

Three hundred miles of grassland, the area of this territory is almost the size of three Xiangzhou.