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It is also easy to understand that this crooked monk recites the evil scriptures, but these reasons obviously can't convince Sun Xin, so he just asks: "But...... What this subordinate did, how could Cai Jing not be involved? ”

Huang Jie also smiled and said: "Second brother should still remember that when we talked about the flower stone gang, we said that every flower stone under Zhao Guan's family now was bought with money. You see, Yang Zongbao broke his family and lost his father, wife and children, saying that it was because of the flower stone, but in fact, it was because of the errand system that should be served by the bureau, so that when he saw that his laurel tree was good-looking, he decided to blackmail with the imperial seal, and then saw that his wife was beautiful, and wanted to use forcible rape. There is also that Wang Qing rebelled, saying that the reason was Woniu Stone, but in fact, it was not just seeking revenge because of the old things. Therefore, we made a plan, erected the banner of the Heavenly Dao League, robbed the Huashi Gang, and planted the flag, but it was not to bluff the officials who collected the flowers and stones from all over the country to stop and live in peace for a long time. Looking back now, the root cause of this matter is clear, and the blame for Hua Shigang's guilt is all on the head of the Zhao official family, but I am afraid that it will be biased. ”

In other words, the tax matter of the Great Song Dynasty seems to be bad because ministers like Cai Jing are messing around, but the root is still on the Zhao official family. At the beginning, Zhao Kuangyin made a "cup of wine to release military power", and the slogan used was: "I am afraid of the official ****, why don't I go back to my hometown and buy more good fields and beautiful houses, and from then on, I will sing songs every night to recuperate." ”

After the founding of the Great Song Dynasty, the land policy adopted was "no suppression of annexation" and "no establishment of the land system", and the law of leviing rent from official land and paying taxes on private land was implemented. That is, it skews the composition of state revenues and expenditures.

In the early Northern Song Dynasty, cultivated land was divided into two categories: private land owned by bureaucrats, landlords, and merchants, as well as a small part of land owned by yeoman farmers and semi-yeoman peasants; The land of the government's tuntian and guanzhuang belonged to the feudal state and mainly belonged to the official land.

The agricultural tax revenue of the Northern Song Dynasty also followed many of the collection items of the troubled times of the late Tang Dynasty and the Five Dynasties. There are many trivial and varied, which can be roughly divided into two categories: positive tax and additional tax. There are two aspects: field tax and ding tax. First of all, it followed the "Two Taxation Law", a land endowment system founded by Yang Yan in the middle of the Tang Dynasty, and levied land tax on all main households, that is, the so-called "tax households" with "permanent property", twice in summer and autumn. At the beginning of the Song Dynasty, grain was generally levied according to the quota of one bucket per mu, but some areas still paid three buckets per mu per year according to the old system of the Ten Kingdoms, which was the regular tax levied by the Song Dynasty government on farmers.

In addition to the two taxes, there are also additional taxes with the endowment of Dingkou and the endowment of miscellaneous changes, such as the endowment of Dingkou is levied on the body as the main object, which follows the poll tax of previous dynasties. Regardless of whether there is land or not, all must be paid. There are many contents of the miscellaneous endowment (also known as Yanna), and the taxes such as cowhide, salt, and koji (used in winemaking) are all within the scope, and by the time of Song Renzong, it was stipulated that these two taxes must be paid along with the two taxes.

There is also salt, wine, tea and iron, not to mention, and even if the family has a cultivated cattle, it will be taxed. Because cowhide is an important material for making armor in ancient times, cow tendon and horn are important strategic materials. During the period of the Five Dynasties, the war was endless, and all dynasties strictly forbade the private buying and selling of cowhide and other items. After the death of the ploughing ox, all the skins and bones must be handed over to the government. And the government pays very little money. Later, the Tang Dynasty only gave the peasants a little salt as cowhides, and later, they did not give money when they received cowhides. Finally, the system is stipulated, and the cowhide and tendon must be handed over. A cowhide tax is also levied on those who do not have cowhides. In the following week, it was stipulated that the cowhide tax was apportioned according to the acres of the field, and the cowhide tax was also made into a field additional tax. It has been used throughout the Northern and Southern Song Dynasty.

Even, among the iron irons, the agricultural tools needed for industrial production are also divided into special taxes. In the later Tang Dynasty, the agricultural tools operated by the government were inferior and expensive. The peasants were reluctant to use it, so they changed to self-made iron farming tools, and the government levied a tax on agricultural tools, which was paid according to the summer and autumn taxes, which gradually became an additional tax on the field tax. Later enlightened monarchs all realized that the tax on agricultural tools was obviously unreasonable, and also promulgated reduction and exemption measures, so the agricultural tools in the early Song Dynasty also had to pay taxes, and the levy was stopped in the future.

In addition, the government of the Northern Song Dynasty also adopted the policy of "buying and buying" and "making peace" in silk and grain producing areas. At first, according to the amount of silk and grain, the imperial court separately assigned the amount of requisition, and paid some price, but later "the official did not give money and took it for nothing". Later, the silk or grain and rice taken for free were converted into cash and ordered to be paid by the households, and "and buying" and "making peace" became a regular burden for tax collectors.

In addition, the imperial court could levy a large amount of taxes based on a variety of names, and when paying the land tax, it also used the "branch transfer" and "transformation" of the previous generation to exploit the peasants. The so-called branch transfer means that the government forces the northern peasants to send the autumn tax grain to the border towns to pay under the pretext of urgent military needs, and they have to pay all the expenses for people and animals. In areas where there is no task of relocation, farmers also have to pay the "road foot fee" per bucket according to the amount of land endowment, that is, the road fee for transporting taxes and goods. The so-called change means that the government orders the peasants to change the specified materials or cash under the pretext of need, and in the process, it is convenient for the government to make every profit from it.

In addition to the two taxes, there is also the head money, and in the Northern Song Dynasty, whenever there is a silver money cashier with the government, the head money must be collected according to a certain proportion. Originally, the head money was a kind of handling fee, which was used by the tax collectors and also to make up for the depletion of the warehouse, and later became an additional tax levied with the field tax. The tax rate of money varies from place to place, and it is constantly increasing. The head money of the Song Dynasty was not limited to the additional collection of field taxes, and all income and expenditure behaviors with the government were levied on the head money.

In addition, various localities have also come up with very distinctive local taxes according to local conditions, such as silkworm salt money, vinegar interest money, market money, and so on. In addition to the regular and additional taxes levied on the land, there was also forced labor against the peasants. The main households of the Song Dynasty (those who owned land and paid two taxes to the government) also had to go to all levels of government to serve as errand servants (also called official service). The burden of errand labor was very heavy, and some powerful landlords had to try to escape, and in the end most of them fell into the middle and lower households, and once they took on the heavy duties of being in charge of official property and being in charge of transportation, they often went bankrupt.

The other miscellaneous work, also known as "servitude", was borne almost entirely by the poor peasants.

The point is that the Great Song Dynasty, under the glorious leadership of the emperors of the past dynasties, racked its brains to collect so many taxes, in addition to using it to support officials, raise the army, and use it as a reparation and filial piety after losing a battle (or even winning a battle), all the money was piled up in the treasury to rust and mildew.

It is said that at that time, Song Taizu was determined to go on the Northern Expedition, and set up several warehouses in Bianliang to hoard money and materials for the Northern Expedition in the future.

However, the efforts of the emperors of the past dynasties seem to have finally moved the heavens, and they sent a loser emperor who was attached to the calligraphy and painting landscape to help spend money.

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