In the past dynasties of China, the Song Dynasty was an alternative financially, relying heavily on industrial and commercial income and disguised poll tax revenue, and its maverick behavior was particularly conspicuous. Xu Ping didn't understand why this was the case, but it wasn't until he sat in the position of general judge and took care of the state's finances by himself that he suddenly understood.

The two taxes as a positive tax, in the financial revenue of the position is naturally the most important, when Xu Ping opened the account book of the two taxes, a copy of the edict of Emperor Zhenzong to the three divisions in the first year of Xianping came into view.

"The area is wide, and the state is really complex. The responsibility lies with the division, or the previous canon. Today, he escaped from the rare recovery, rented and transferred Fujun, closed the city, captured the property of Shanze, and helped the capital of the military state. It is advisable to order the three divisions to make the following, and analyze the same longitude to hear. The amount of the year, there is no gap, do not have to increase the endowment, and Li Yuan will be trapped. ”

All the Song Dynasty presided over the work of the two taxes, must be subject to this edict, the most important is the last sentence, regardless of the imperial court's financial surplus or deficit, not allowed to increase the endowment. It can be summed up in four words: "never give".

These four words were seen by Xu Ping from Jin Yong's novels in his previous life, and they were blown all over the place, like a peerless secret book, which created Kangxi, the first emperor through the ages. In fact, Kangxi's never increase refers to the per capita tax, and the other taxes add up to no ambiguity. This tax was not available in the Song Dynasty, and the Qing government only implemented it for twenty or thirty years before it was abolished in disguise by his son Yongzheng.

The Song Dynasty's policy of never increasing taxes, which no one mentioned, was implemented very thoroughly, and it did not refer to the burden of two taxes per mu, but the total amount of the two taxes in terms of state army. In other words, the reclamation of wasteland, the transformation of inferior fields into superior fields, the increase in yields per acre of technological development, and the constant total amount of taxes in each state, the benefits of these measures remain in the private sector. At the end of the two Song Dynasty and more than 300 years, the total amount of the two taxes was basically only reduced in terms of state army, not increased, let alone at the central level. Every time Fangtian equalizes the tax, it can only be implemented on the premise of equalizing the tax and not increasing the tax, and Wang Anshi's reform is no exception.

In Xu Ping's view, this can only be an absurd measure by idealists, and it is normal to adjust taxes according to actual conditions. However, in the Song Dynasty, this was a heavenly rule that did not allow for any challenge.

The amount of the two taxes was fixed, but the imperial court continued to increase, so the government had to work industrial and commercial taxes and collection of revenue, which was the fundamental reason for the Song Dynasty's maverick. When these revenues could no longer meet the expenses, they began to increase the exorbitant taxes. Zhu Xi famously said: "The method of carving and peeling the ancients is prepared in this dynasty." In fact, it was not only the method of the ancients who carved and peeled, but also in the difficult period of the Southern Song Dynasty, in order to increase the income, the officials of the imperial court came up with various names that were imaginative, and their imagination broke through the sky, which made future generations also breathtaking.

In the early Song Dynasty, the policy of never increasing the amount of money greatly promoted the development of industry and commerce, so that the bureaucracy and social and economic management were far ahead of the times, and the later Yuan, Ming and Qing dynasties could hardly match it. In the later part of the Song Dynasty, this system caused the central government to lose control of local finances, and the entire national finances were on the verge of collapse.

In the assessment of local officials in the Song Dynasty, Zhizhou gave priority to justice, and no unjust imprisonment was the basic pursuit, and if more than five people could be redressed and unjust cases could be redressed, they could be promoted to the next rank. The general judgment is the first priority of financial endowment, and the money and food can be handed over in a timely manner, and the judicial and civil affairs are the second-class assessment goals.

Since Xu Ping has embarked on this road, of course, he also hopes to be promoted as soon as possible, so he must find a way to achieve financial revenue. Yongzhou is a place with very low taxes, and the offering of property is only a meaning, and it needs to be combined with several surrounding states to be worth a trip to the capital. In fact, the entire Guangnan West Road was the only place where the Song Dynasty could not feed itself except for the frontier areas during the war, and it was necessary to import about one million yuan of money and goods from the two lakes all year round to maintain, and Xu Ping wanted to achieve political achievements to achieve local financial balance was the first priority.

Soliciting household registration to reclaim wasteland will be put aside first, and taxes will not increase, the benefits of population increase Zhizhou will take the lion's share, with Cao Keming's attitude, Xu Ping is not in the mood to serve him. It seems that he still has to find a way in industry and commerce, and Xu Ping's first thought is to make liquor. Yongzhou has a heavy miasma, and according to the experience of later generations, it should be an ideal sales area for liquor, and after many years, the ethnic minorities in the mountainous areas are still indulging in it and cannot extricate themselves.

Unconsciously, when Xu Ping was thinking about this, the sky gradually darkened, and a few large candles were lit in the general judgment hall, ready to pick up the lights and continue to work.

Li Kongmu stepped forward and said respectfully: "Shangguan, it's time to start eating." ”

Xu Ping sighed, stood up but was lazy, and walked out of the hall door.

In the courtyard, Xiuxiu and Gao Daquan were cooking for a group of overtime officials with a few soldiers, this is Xu Ping built a small canteen according to the habits of his previous life, and he paid for the food out of his own pocket. Because of his fighting with Cao Keming, Xu Ping did not pay money from the minister's treasury these days, and these overtime subsidies also fell on him. Of course, he can also let the public officials go back to find a place to eat, and then come to work after eating, so it is better to spend a few small dollars to win people's hearts like now.

After the officials had eaten, Xu Ping sat down on the stone table under the tree on the side, and Xiuxiu brought two small dishes, both of which were local specialties, and there was a small pot of wine next to it.

While eating, Xu Ping asked Xiuxiu: "How is it, are you still used to these days?" ”

"It's okay, I can't eat all kinds of melons and fruits every day with different patterns. It's just that I have to go out of the city every day to buy groceries, which is really exhausting. ”

Xu Ping asked curiously: "In the past, in the capital, you and Su'er were running around the city to play, and they didn't hear the shouting tired. Yongzhou City is much smaller than the capital, why can't you stand the hardship? Over the years, you have been coquettish, and you will pick and choose when you do a little work. ”

Xiuxiu pouted: "It's not!" There are oil-walled cars to go out to play in the capital, there is nothing here, and you can't even hire a donkey! ”

Xu Ping just shook his head when he heard this. Chinese buses appeared in the Tang Dynasty, and by the time of the Song Dynasty they were already common in the big cities, using oil-walled cars, and the most common buses in Tokyo. When I arrived in the Southern Song Dynasty, the bus system was very complete, and it was very convenient to go shopping and visit friends.

Yongzhou is a small place, in terms of population size, at this time, Yongzhou is equivalent to a town in Xu Ping's previous life, and the following counties are equivalent to big villages, of course, there will be no buses.

Xiuxiu complained a few words, waited for Xu Ping to eat, packed up the tableware and went back by himself.

After eating, the rest of the officials squatted by the vat in the courtyard of the general judgment hall with their big bowls to wash the dishes, whispering gossip, but they really had the feeling of a small organ in Xu Ping's previous life.

The people of this era were the most receptive to the ideas of later generations, especially officials, and specialization was unprecedented in ancient Chinese history, and some habits were similar to those of later generations.

After resting for a while, Xu Ping said: "It's not too early, everyone will go in and be busy for another hour or two." Wang Cao's envoy will arrive in Yongzhou in less than two days, and everyone is tired, so they should sort out the accounts before this. ”

Such a busy day until the twenty-eighth day of the lunar month, Wang Weizheng inspected Liuzhou, Xiangzhou, Pennsylvania, and finally arrived at Yongzhou City.

There are only more than 50 yuan left in the minister's treasury, and the wine money to welcome Wang Weizheng is not enough. Impatient, Cao Keming wrote a note in his own hand again, signed it himself, asked Xu Ping and Zhou Tianxing to sign it, and borrowed 500 yuan from the military treasury.

Money is heroic courage, these two grinds down, Cao Keming lowered his head and frowned when he saw Xu Ping, and he no longer had the momentum of the previous few days. Xu Ping was not difficult for him, he indicated the reason for borrowing and spending on the IOU, and added a note to give priority to repaying the military treasury when the minister's money was allocated in the coming year, so he signed and asked the cadres of the military treasury to pay the money.

Looking up and looking down, Xu Ping doesn't need to fall out with Cao Keming completely, as long as he grasps the financial power and makes him not speak loudly in front of him.

Because of the mustard in their hearts, the governor of Yongzhou and the general judge did not interact with each other except for official affairs, but fortunately, there were no other contradictions, and the officials below were not affected except for running errands a few more times.

There was no place for the transfer envoy office in Yongzhou City, so after Cao Keming and Xu Ping took a group of wingmen out of the city to greet them, they settled in the post house and set up a banquet.

The reception level of hundreds of people and more than 500 yuan of money made the entourage extremely shabby, although it was not as ugly as Xu Ping's reception banquet, it must be the most humiliating in the states.

Fortunately, Wang Weizheng didn't say anything, after drinking three rounds, he called Cao Keming and Xu Ping to the small flower hall, and after sitting down, let the soldiers make tea.

Seeing Cao Keming and Xu Ping sitting upright, as if they didn't know each other, Wang Weizheng felt something unusual. Even if there are some small contradictions in the usual times, Zhizhou and Tongju will put aside their disputes and help each other to get through at the critical moment when they see the transfer envoy, but these two people don't seem to be like this.

After coming up for tea, Wang Weizheng took a sip and casually Xu Ping: "Yunxing, I've been in Yongzhou for a while, what do you think?" ”

Xu Ping's face was calm, and he replied calmly: "Xia Guan is the first time to become an official, he doesn't understand everything, he has been checking the accounts these days, and he has no intention of caring about him, except for being busy, there is nothing." ”

"Oh, how are you getting along with Cao Zhizhou?"

Wang Wei just mentioned it casually, and asked casually.

Cao Keming became nervous for a moment, and he was also worried that Xu Ping would sue him at this time. From the perspective of supervising Zhizhou, these two people are in the same group, and he can't help but pay attention to it.

Xu Ping said in a deep voice: "Cao Zhizhou is an old minister, he has been on the frontier for a long time, he is familiar with barbarian affairs, and the lower officials are ignorant, but he is learning carefully. ”

Wang Weizheng nodded: "You are still young, it is always good to learn more." ”

After speaking, he asked Cao Keming again: "What does Zhizhou think of Xu Tong's judgment?" ”

Cao Keming froze for a moment before he said: "Xu Tong is careful in official affairs, but the time spent together is too short, and he can't say anything else." ”

Wang Weizheng nodded and didn't say anything more. When everyone got together, they were talking about the scene, and if they really wanted to understand, they still had to talk to each other in private, and he was just getting a general understanding of the relationship between the two sides now. Although they are all scenes and the content is insignificant, the details can also show some inner thoughts.

After asking these questions, let's get down to business.

"I'm in a hurry, and I'm in a hurry to catch up with the New Year's Festival, and the inspection is just a quick look, so I still have to listen to you more. What is the most important thing in Yongzhou right now? ”

Hearing Wang Weizheng ask about this, Cao Keming hurriedly said: "The state envoy's treasury is empty, don't hide it, today's wine and feast are all the money I borrowed from the military treasury!" Cao Envoy must transfer thousands of troops from other states, otherwise we won't be able to open the pot! ”

Hearing that a mouth asked for money, Wang Weizheng's face was not good.

Cao Keming hurriedly added: "Xu Tong has been sentenced for so many days, and the gift money has not yet been settled, and the minister in the state really can't get a penny!" ”

Wang Weizheng said in a deep voice: "The ministers of each state have a fixed amount of money, everyone is crying poor, where can I find money?" ”

Cao Keming said: "How can other state armies compare to Yongzhou? Since the beginning of this year, Cochin has had a lot of money and materials for border states. Moreover, I heard that the king of Jiaozhi has been in poor health recently, and the princes who lead the troops are all eyeing the throne, and this official is sitting in Yongzhou, how can he ignore it? Send someone to find out the news, and a reward is indispensable. These all require money everywhere, how can Yongzhou be supported? ”