Xu Ping sighed: "This is the case with cows, and the same is true for Sangtian near Henan Mansion. Pen & Fun & Pavilion www.biquge.info recently came to the state and county, saying that in many places, because of mulberry trees in households, etc., households cut mulberry and farmed, and grain and silk were lost. ”

The standards for households vary from road to road and even from state to state, and the same family property may be a lower household in Kaifeng Mansion and enjoy the treatment of exemption from errand service, and it may become a middle household when it arrives at Jingxi Road, and an upper household on Hedong Road. Anyway, there are so many errand servants, and the government must divide them no matter what, and the upper and middle households who undertake the errand must ensure a certain number.

After sighing for a while, Li Shen, who was sitting on the side, suddenly said: "If you really want to talk about it, it is really wrong to wait for the cow to enter the house." Since farm tools have been exempted from taxation, why can't cattle ploughing the fields not enter the household? This should be a persuader Sang. ”

"Not only cattle, but also horses, donkeys, mules, camels, and other draft animals, are not good for entering the house. These days, I am also thinking that some properties are not suitable for inclusion in assets such as households. Taking advantage of the free time in these two days, why don't we discuss which ones should come out alone while the households are waiting. Property still has to be counted, but it is not counted when the household is counted. ”

Xu Ping said, looking at the few people present. The governors of Dazhou have all returned, and Xu Ping has left a few governors of Ruzhou, Caizhou and Tangzhou to discuss the follow-up matters of Yingtian and the affairs of the three divisions. The minister, Ren Zhizhou, generally doesn't dare to do these chores, and it's useless for them to stay here.

The tax and servitude in the world are closely related to the households, which is a new situation formed since the late Tang Dynasty and the fifth dynasty, which is not only different from before, but also different from the Song Dynasty. The fact that the two Song Dynasty did not inhibit land annexation, and even encouraged land annexation in some places, was related to this policy. Only when the number of middle and upper households increases, can the local government collect more financial, material and human resources, and no matter how many households and customers there are, they will be free from the official finance.

The two taxes were levied on the basis of land, belonged to the imperial court, and were under the unified control of the three divisions. However, there are additional expenditures and conversions, and the amount varies from place to place, and it is related to the place. The principle of transfer and change is "rich first and then poor, from near to far", which actually falls on the upper and middle households. In addition, the estimation of the timing of the species family, most of them are based on the same principle.

Therefore, the local government is enthusiastic about land annexation, and the more households there are, the more the power of the local government is strengthened. However, for the common people, they do everything possible to lower their household level, and there is a huge difference in the official obligations borne by one household. Therefore, when the rich reached a critical point, they did not buy land, did not raise cattle and sheep, did not even plant mulberry trees, and some deliberately did not build large houses.

Rural households are divided into five classes, and generally speaking, the first and second classes are landlords, and the amount of property is different. The third-class households were in the middle, with both landlords and wealthy yeoman farmers, and the fourth- and fifth-class households were poor peasants. These five classes of households are all locally owned and are the main households. Below, the farmer who has nothing is a customer, and is not counted as a fifth-class household. Of course, the official statistics of local households are divided into main households and customers, but when it comes to local households, the two are added.

After the collapse of the rent-yong regulation, it was replaced by a tax on the assets of the common people, and the two taxes on cultivated land were actually a special form. The more assets there are, the heavier the taxes levied by the government. This asset does not only include the cultivated land occupied, but also the houses in which you live, the cemetery, the canals, the ferry, the mill, and so on, which vary from place to place. Even the houses I live in, in some places, will be carefully calculated how many beams there are, how high and how big, how many tiles are used, etc., which is quite complicated and detailed.

Obviously, it is impossible for the government to curb land annexation with the implementation of the five-class household system, and the more concentrated the land, the more conducive it is for the official taxation and arrangement of errand labor. The more upper-class households, the stronger the ability of the local government to govern the locality. This is a completely different concept from the land annexation after the Song Dynasty. The five-class household system is to eliminate the gap between the rich and the poor in the private sector in the system, but in practice, the local government will try its best to widen the gap between the rich and the poor. There is no five-class household system, only two taxes are introduced, and the system will encourage the gap between the rich and the poor, and the official government will in principle discourage land annexation and do everything possible to ensure that the gap between the rich and the poor is reduced. Theoretically, the greater the number of poor people, the greater the capacity of the local government to govern, and of course every effort will be made to ensure that there are more small peasants in specific governance.

Facts have proved that the bureaucracy's discipline and administrative ability are not at all the same level as the influence of institutional arrangements, and the influence of institutional guidance in any period is far beyond the actual operational capacity of the government. The people of the Two Song Dynasty have not been enthusiastic about land, and in the last years, even all the cultivated land in the world was taken into official ownership, which did not cause much fluctuation. It is just that there is a fifth-class household system pressed on it, and the common people do not have the strength to frantically accumulate assets.

Xu Ping's previous history was average, and he knew nothing about the five-class household system in this period. When he arrived in this world, his family was a first-class family in Baisha Town, and his father Xu Zheng went around making money shirk the errand that a first-class household should bear, such as Lizheng and Yaqian, so he had a preliminary understanding. Later, Zhongjin Shi became an official, and it was only when he arrived in the local area that he understood the impact of this system. However, Yongzhou is located in the border area and is a barbarian area, so the understanding is still not deep enough.

It wasn't until he entered the Third Division and was really in charge of finance that he had a clear understanding of the fifth-class household system. Generally speaking, the regulation of rents, the five-class household system, and the pure two-tax system have completely different impacts on the private economy, and they cannot be generalized.

Xu Ping, as the transfer envoy of Jingxi Road, has the right to fine-tune the standards of fifth-class households on this road, and what he is now considering is how to use the division criteria to promote the concentration of private capital in the places he wants, rather than precipitating into useless capital.

Cattle and farm tools are an example, and when cattle and farm tools are included in the household and other assets, farmers will not have the incentive to raise cattle and buy farm tools, and will prefer to rent them when they are used. This is also the basis for the local prefectures and counties to have a large number of official cattle and farm tools, which can not be rented out, and can also use this part of the assets in their hands to implement some specific policies.

What is not included in the household and other assets, which is reduced in weight, and which should be increased in weight, can regulate the flow of private capital from the institutional perspective. For example, cattle are counted, but donkeys are not, then households will definitely raise more cattle and less donkeys, and some other means of production can be extrapolated accordingly. This kind of effect cannot be achieved by relying on the specific administration of officials.

Zhao Yan also said: "It's true, every time it comes to the family farming season, the people lack cattle, and the disputes caused by this are countless. The cattle in the hands of the government were relied on by the officials in charge to act as traitors, not only accepting bribes, but also harming the people's livelihood. It is better that cattle are not included in the division of fifth-class households, and the people are persuaded to support the people, saving a lot of trouble. ”

Xu Ping thought about it, and said to the three governors of Caizhou, Wang Zhen of Tangzhou, and Zhao Zhen of Ruzhou, as well as Li Shen of Mengzhou and Lu Ge of Zhengzhou: "What are the assets that should not be included in the fifth-class household, each of you will write a written pleading, and the transfer department will refer to it in detail." By the way, Jia Ti's punishment can also be said, what is the most disputed among the people, and it is considered in a unified manner. ”

After speaking, he said to Yang: "You write to all states and counties, and let them write the same pleadings." Taking advantage of the fact that the leap year has just been compiled, everyone is still deeply impressed, and they have done it. I will tell you a few principles, you can write them down, and you can also put forward different opinions if it is appropriate or not. First, land is the top priority, and nature is the first item. However, the land on which grain is grown is a kind of land, and it is better for the Transshipment Department to consult the opinions of the local prefectures and counties and set a price, rather than to estimate it according to the price of grain when the time comes. In addition, if the water and soil are different in different places, and the government advises farmers to plant some crops, can it be discounted? In this way, people can take the initiative to grow some suitable and better crops. If you don't grow food, how do you set the price? For example, mulberry fields, reed swings, bamboo forests, lotus root fields, and fish and shrimp farming, how to discount or even exempt them. It's the same principle, set a price, don't let the officials estimate the amount of money according to the market price when the time comes, and let them get their hands on it. ”

Zhao Yan said with a smile: "It's a good thing for the people to do this, but it's not easy." ”

"It's just not easy, so we have to do it. If you just sit in the official office and handle some chores, how can you show who is able to do it? This winter, I will preside over the repair of the river, and at the same time I will do this, and it will also appear that I can do it. ”

Thinking of this, Xu Ping said again: "By the way, the rural households are fixed, etc., and the others are also considered, and this time they are all settled." For example, how should the house be valued? I've heard that in some places, when the fixed households are waiting, they go to the houses to count the beams of the houses, and even see how much wood is used for the windows. In my opinion, we should formulate a simple and reasonable regulation, so that all localities can do things according to the regulations. The canals, mills, ferries, wells, etc., should not be included in the people's households according to the cost, so who will build them? It can't be counted, and it can't be counted like that, and it is also necessary to make rules and regulations and advise the people. ”

Several people laughed together: "Du Cao is right, the ferry is the most meaningless." Originally, it was convenient for people to travel, but it turned out to be counted how much wood was used and how much labor was spent, and they were counted together in the household. Nowadays, there are no private ferries in ordinary places. ”

Xu Ping nodded: "Household fixing is a delicate job, and we must think carefully and thoroughly in order to benefit the country and the people." If you just let the public officials blindly come around, you have to toss it once every leap year. ”

"As for the houses in the towns, there should be no rules. In the past, real estate was the first large, which was naturally good, but it was too complicated, and it was simplified as much as possible. For example, if there is a branch in the city, the difference between which square has a higher land price and which one has a lower land price will not be too big. It is easier to take the land price as the most important thing. At most, there are a few grades, and the particularly gorgeous ones are counted more. Some houses are not used for living, but are rented out for rent money, or for shops, which are naturally different from housing, and rules must be established. As for all walks of life, it is best to have rules and regulations, opening a quality shop at home is an algorithm, opening a tea shop is another algorithm, and the inn should of course be different. It is not only calculated according to how much you earn in a year, but also what the government encourages the people to do and what they don't want the people to do, all of which are counted as rewards and punishments. All these must be set up and laid out, a principle, try not to let the public officials who do things arbitrarily estimate, but have a yardstick. ”

Public officials come to the door to do these things, it is one thing to entertain you with good wine and meat, and it is one thing to only serve a bowl of water, and sometimes it depends on one of their mouths. It is not impossible to avoid such a situation as much as possible in the administration of high-quality officials, but it can only be done at a time and in one place, and it seems impossible in the long run. Try to minimize the weight of their subjective consciousness, and focus on objective standards, although they can't do it completely, they must always have this awareness.

Seeing that everyone didn't speak, Xu Ping smiled and said: "Alas, when it comes to the division of households, it is too much trouble than the fifth-class households in the countryside. It is divided into ten or twelve classes, different places, according to how much money, different places, how to convert the property, it is even more different. Luoyang City is the first in the world to draw a square and so on, what does it mean? It shows that in this city, there is no way to govern without dividing households and other government offices. Therefore, it is particularly important to classify the households of Xijing. According to my thoughts, the classification of households should also follow a principle, just like the meaning of dividing cows, donkeys, mules, etc. separately in the countryside. Those who can make more money and pay more taxes to the government can be counted a little less, and those who sit on interest can be counted a little more. ”

Seeing that everyone was a little confused, Xu Ping said again: "Money, why money?" It's because it can generate more money. If you look at the small peasant in the countryside, he only expects the grain in the field, so he doesn't like to use money, and the people in the towns and cities can't move an inch away from money, so they value money more than anything else. Let's put it this way, the same shop, one is a tailor shop, and the other is a quality shop, what is the biggest difference? The tailor will hire people to make clothes, and when it makes money, it will hire more people, and it will make more clothes, right? It's different, no matter how much money he makes, he won't hire more people, because it's useless! The extra money is nothing more than being eaten and drunk by the master's family, and what is even more outrageous is that it is hidden at home, isn't this money earned in vain! Therefore, tailor shops and quality shops must have different algorithms in order to collect more and more taxes! As for the house, it's even more so, it has to be a little heavier, isn't it? If you are light, you go to buy a house, and the house price is pushing up day by day, what is the benefit? It's just that the poor can't live in a house, and the money is still dead money in the house, and it can't make money. All of this must be carefully considered in order to make the place better and better, so that it will not prosper for a while, do you say yes or no? ”

Only the money that flows is qualified to be called capital, and the money that flows can only really become capital when it enters the production link of the commodity economy. For the commodity economy, the numerical significance of simply looking at money is limited, and it is only effective to look at the amount of money involved in the cycle of commodity economy.

Through the fifth-class household system, so that the money does not precipitate and circulates as soon as possible, is what Xu Ping wants to do.