"Your Highness, if you only consider it from the aspect of taxation, it is better to tax on the basis of land and property, but the Ding tax is the main tax of the imperial court. Pen × fun × Pavilion www. ｂｉｑｕｇｅ。 ｉｎｆｏ”

Cheng Qian interrupted Wen Daya.

"Li Guogong, you are wrong, the main taxes of the imperial court today come from industrial and commercial taxes, customs duties, monopoly taxes, etc., which can bring 50 million yuan of tax revenue to the imperial court a year, and the rent and two taxes are only more than 20 million stones of grain and more than 5 million yuan of money."

"Your Highness, the Ding tax cannot be abolished."

Cheng Qian retorted unceremoniously, "Although there is a lot of Ding tax, the imperial court does not need to abolish it, and it can be done in another way." For example, after the imperial court abolished the positive tax, only the two-tax law was implemented, and then the original tax was converted into a quota and spread to all the acres of land in the world, so that the government only had to levy two taxes on the people according to their land property, and at the same time, a tax was levied on the acres of land and a tax on the land tax, so wouldn't it be the best of both worlds? ”

Spread into acres.

This is something that Wen Daya has never thought of, and at first glance, it seems to be very good. He was a little surprised, how could His Royal Highness the Crown Prince, who was so old, come up with such a profound problem and a solution.

"Your Highness, in addition to the rent and transfer, there is also service, and the clerk must serve for the court for free for twenty days every year, and if there is no service or less than one day, the deficiency will be made up with silk, which is called Yong."

"Ding service can also be directly converted into money and spread among the acres. So the people were exempted from servitude. ”

"Your Highness, Ding service is very important, and many projects built by the imperial court require service."

Cheng Qian waved his hand, "The people fold money, which is equivalent to the money for servitude." The taxes and servants are spread among the acres of land, and then levied along with the two taxes. If the imperial court and local governments wanted to build civil engineering projects, they could spend money on hired labor. ”

Spread into the acre, on behalf of the money.

Wen Daya felt that the prince was really prepared this time, and he began to believe that the prince would never be able to think of such a profound problem and reform plan by himself.

If you think about it carefully, you will know how much of a sensation this new law will cause, that is, to change the basic national policy.

In the previous two tax laws, it was only a supplementary tax in addition to the regular tax.

But now, it is going to be directly abolished.

How much rent does the imperial court pay in a year?

The Tang Dynasty stipulates that each dina rents two stones of millet, and the adjustment is with the local production, and the silk or silk two zhang and three taels of cotton are paid every year. Where silk cotton is not produced, Nabu is two feet and five feet, and hemp is three catties.

Ding served for 20 days, and if he did not serve, he would be collected and folded three feet of silk every day.

This is calculated according to the Dingkou, and it is calculated according to the Ding. During the Wude Dynasty, the population was small and hidden. The household registration of the imperial court was only 3 million, the population was only more than 10 million, and the number of teachers was only more than 1 million, so the taxes collected were also small.

However, in recent years, the imperial court has rectified various Buddhism and Taoism, carried out many reforms, divided fields, immigration, etc., and a large number of people have been cleared.

Today, the total population has reached more than 50 million, with more than 10 million households, more than 15 million men, and more than 10 million teachers.

According to this number of teachers, the annual rent of the imperial court should be more than 20 million stone millet, and the income of another 10 million horses, 30 million taels, and 15 million horses.

This is a very large income, even if the imperial court has had a lot of industrial and commercial taxes in recent years, this money is a lot.

If we practice the practice of paying for the service on behalf of the people and apportioning the land to the mu, and implement a brand-new two-tax law, then in the future, the people will have to add a lot of taxes per mu of land to the original two-tax law.

For the common people, it is actually cost-effective, because they are exempt from regular taxes in the future, and for them, the regular taxes are higher. One ding is two stone rents and a few zhang to reconcile two zhang of silk, three taels of cotton, plus 20 days of free service.

And if the land is apportioned to the acre, they will no longer have to serve for free in the future, and all the rent and transfer will be spread to the fields. It is the rent of the whole country that is added up, and then spread to all the fields in the country, and then the two taxes plus the apportionment into the mu are the new taxes in the future.

This means that the more people who have more land, the more they will get, and those who have less land actually take advantage.

The actual taxes of the ordinary people will be lower than before, while the taxes of the landlords and the powerful will increase.

This is the real taxation according to the acreage, and whoever occupies more land will pay more tax. If there is less land, there will be less tax. It is fair and reasonable, and the burden on ordinary people is also lighter, and at the same time, it is also conducive to cracking down on local tyrants and strengthening state power.

"The implementation of this trip will definitely encounter great resistance, after all, there are many fields, and they are all noble and bureaucratic heroes." Wen Daya himself is also a big landowner, Wen's family is in Hedong, which is also a top high-level family, and he has a lot of fields at home. From the standpoint of the imperial court, he thinks that the prince's stall is good.

But from his own standpoint, he thinks this approach is very bad.

This is sucking the blood of the landlords and the powerful to make up for the common people.

"Moreover, if the land is apportioned into the mu, it is necessary to re-check and measure the amount of land in the country, and it is also necessary to census the number of people in the country, which is not simple."

Cheng Qian didn't care.

"What is simple in the world? Nothing is easy, but if we have the right goal, why not do it? ”

"What if the landlords and powerful people in the world don't cooperate?"

"Li Guogong, I have a solution here. When Emperor Wu of the Han Dynasty, didn't he count the accusations? Let the merchant self-declare his property and be taxed according to his property. Encourage the people to denounce businessmen who deceive the court, and there will be a reward for denunciation. Once verified, the businessman will be severely punished. ”

"We can also follow this method, and the imperial court will send people to census the population and count the fields. On the other hand, let the people of the world declare the number of acres of their fields to the government, and then allow the people to denounce them. Once it is found that the number of acres declared by them does not match the results of the imperial court's inventory, or is reported by the people as true, the imperial court will punish them severely, confiscate the underreported fields at the least, and confiscate their homes at the worst. ”

The words in the young prince's mouth were murderous.

Wen Daya listened to it and inhaled a cool breath, the young emperor was decisive in killing, but now looking at the young prince, it is even more radical and violent.

He looked at the prince, his childishness had not yet taken off, and the stubble on his lips had just begun to appear. But the words that can be said are shocking.

The money for service is apportioned into the acre.

Abolish the rent and mediocrity adjustment, fully implement the two tax laws, and even the prince just said that in the future, the imperial court will levy taxes in kind in the summer and money in the autumn, and you can use treasure money and gold coupons to pay taxes.

These are completely earth-shaking changes.

"Your Highness, may I ask this, is it Zhao Guogong's idea?"

Except for Zhao Guogong and Li Chao, no one can come up with such an idea. Before the reform of the imperial court, the two tax laws were proposed by Li Chao, and now that the two tax laws have been implemented, Li Chao wants to completely abolish the rent and adjust the mediocrity, and he wants to engage in the spread of the land into the mu, he does not feel strange at all, Li Chao is always like this, and he will die if he does not do it.