Although Li Shimin is proud, and even a little conceited, in the end, his talent is roughly true, and it is also true that he wants to make Datang eternal and prosperous. Pen, fun, pavilion www. biquge。 info

Hearing Xia Hongsheng say this, even though he was no longer a frivolous teenager, not only was his heart hot, but a wave of pride that was holding a long lance in front of the army and pointing directly at the enemy formation suddenly surged.

Taking a deep breath slowly, Li Shimin looked at Xia Hongsheng and said in a deep voice: "Xia Qing, let's talk carefully!" ”

"Based on the people, there are households with more wealth and less money, which escapes a lot of taxes and the state loses these revenues. In this way, the tax is more fair, because no one can escape paying the tax, and the state can have more income. Xia Hongsheng said to Li Shimin: "If the tax system is to be reformed, there are two key points. Only take the assets as the priority, not the Ding body-oriented. This is the first core content. Another core content is industrial and commercial taxation. And Rong Weichen explained to His Majesty one by one. ”

Li Shimin nodded: "Xia Qing, please speak, I should listen to you!" ”

This was said quite politely, and they all listened to it, and Xia Hongsheng naturally understood that Li Shimin had already paid attention to it.

So he said: "This is only based on assets, not on Ding body." In terms of the tax system, the principle of collecting taxes according to the number of people since ancient times has been changed to the amount of taxes determined by the amount of assets. In this way, no matter how many people there are, they will be counted according to all their assets, and the more assets they have, the more taxes they will pay. This is to collect more money from the rich; The less assets and the less taxes they pay, the easier the burden of life for ordinary people and the more supportive they are for the imperial court. ”

"So how do you make the rich tax more and the poor tax less?" Li Shimin asked again.

"The household registration in the world should be based on the history of the assassin and the county order, according to the wealth and poverty of the grade of the poor to assess the grade of the department, according to the grade difference department to send conscription and taxation, more than the send, less send, not according to the old nationality of the people, acres, rents to the spread and neighbors. The imperial court makes a budget every year, and the total tax amount set by the imperial court expenditure is budgeted, and each locality collects it from local households according to the amount allocated by the imperial court. The main household and the customer are registered in the current state and county, and the household is determined according to the amount of Ding Zhuang and his property. Set a time limit for collection, for example, it is levied twice in summer and autumn, and the summer tax is limited to June and November for autumn. Since the household tax is used to replace the rent adjustment, the rent adjustment and all miscellaneous donations and miscellaneous taxes will be abolished, and the Ding amount will not be abolished. The two taxes are paid according to the households, according to the tax of the acres of nanomillet and the tax of the acres, the imperial court can do a census, based on the number of cultivated fields, and collect them equally, and re-census them regularly and collect them equally. Widows and lonely people can be exempt from taxes. In addition to the two taxes, they are all arbitrary. Xia Hongsheng said.

Li Shimin was silent for a while, and then asked, "Xia Qing, do you know what will happen if you really want to do this method?" ”

Xia Hongsheng smiled and said: "Naturally, the rich and noble landlords in the world all scolded the micro-ministers, hated the court, and tried every means to obstruct them. ”

"Not bad." Li Shimin nodded: "There are also the gate lords of the Shi clan, who want to get rid of you as soon as possible." ”

"However, ordinary people are all grateful to the court and worship His Majesty like a god." Xia Hongsheng smiled and continued: "Not only that, with this tax system, there can also be a green seedling law to ensure the agricultural time, when the annual green and yellow crops are not harvested, or when the land is not harvested due to natural disasters, the government will accept loans and grain loans from the government according to its resources, and take two or three cents of interest every six months, and return it to the government with the summer and autumn taxes respectively. In this way, the income of the imperial court was greatly increased, and the danger of the people not receiving the land was also relieved, so that they could maintain cultivation. ”

Li Shimin listened carefully, and after listening, he thought for a while, nodded, and said: "Regardless of the resistance of this tax law, just looking at the tax system, it is indeed possible to change the current predicament. There are more rich people, and less rich people come out. The people have less burden, and the court has more income. An excellent tax system indeed. Fang Cai Xia Qing said that there are two core contents of tax reform. First, it is said that only the assets are the first, not the Ding body-oriented. Second, it is called industrial and commercial taxation. What about this industrial and commercial tax? ”

"Work is the handicraft industry, and business is the business industry. Businessmen have existed since ancient times. However, there are not many tax items. The tax levied on business travel, the levied on local products such as mines, forests, and lacquer, and the surplus levied on miscellaneous income such as the sale of surplus goods, and that's it. Those who are engaged in business and commerce, when they meet the king of holy virtue, they will pay less taxes and the country will have nothing to collect, and when they meet the king of tyranny, they will give harsh donations to hurt their roots. None of this is a good situation. Xia Hongsheng said to Li Shimin: "If it is prosperous, the income from industry and commerce is considerable, but if it is like now, it will reduce the country's income and increase the burden on the peasants." However, if the commercial tax is too heavy, there will be no one to do business, which will not only damage the country's economy, but also lose this part of the income of the imperial court. Businessmen are also the people of the world and should also pay taxes. Its taxes should be more and less numerous, and they should be collected widely and slightly. For example, merchant income tax, that is, some taxes are levied on the income of merchants' production and operation; For example, personal income tax is levied on the income of industrial and commercial enterprises...... Etcetera. In addition, the imperial court can divide all walks of life, some of the taxes of the industry should be handed over to the imperial court for overall arrangement, and the taxes of other industries can be handed over to the local government for local operations. Naturally, although there are more types of taxes, each of them can be collected less. To put it simply, it means that there are more taxes than there are now, but they are all less. In this way, the burden on the merchants was not too great, and the imperial court and local county officials received tax revenues from them. ”

Li Shimin was a little stunned when he heard it, and there were not so many alternative words in ancient times, otherwise, Li Shimin would probably have to say a really big brain.

"This ...... The tax law mentioned by Xia Qing didn't offend the rich and the rich and the businessmen? Li Shimin frowned: "Xia Qing also said that the hustle and bustle of the world is for profit, and the hustle and bustle of the world is for profit." In this way, the interests of the rich and noble and the industrialists in this world have been damaged, and will not they have different hearts? If this law is issued, it will inevitably stir up the storm and fear of causing chaos in the world. ”

"Naturally, if merchants have to pay all kinds of taxes, their own interests will inevitably be damaged, and their income will be less. Definitely against it. Xia Hongsheng smiled and said, "Not only businessmen, but also people are profit-seeking. As long as they see that the benefits of paying taxes are greater than the benefits of not paying taxes, then they will naturally not oppose it, but will support it. ”

"Oh?" Li Shimin couldn't help but lean forward and asked, "Where does the profit come from?" Can they be willing to pay more taxes? (To be continued.) )