It turned out that Yang Yi proposed a unified tax and collected it on a per mu. This is a reform of the agricultural tax and does not involve a commercial tax. And Yang Yi has not studied the commercial tax of the Great Song Dynasty in depth.

In order to draw up a feasible charter, Yang Yi took the trouble to find information about the commercial tax of the Great Song Dynasty and carefully studied it.

In general, the commercial tax of the Great Song Dynasty was very comprehensive, systematic and detailed, and the government set up field affairs, taxation, tax yards and other taxation agencies in various prefectures, prefectures, counties, towns, ferries, bazaars, and grass markets where commodities were traded in a centralized manner, and where merchants passed, and sent special tax supervisors to tax the goods sold in the market or the goods passing by the road.

All cloths, utensils, incense, treasures, sheep, folk pawns, shopkeepers, horses, cattle, donkeys, mules, camels, etc., as well as merchants selling tea and salt were taxed.

Other commodities such as vegetables, firewood, grain, fish and ducks, etc., which are exchanged by the people in small pieces, are also often the objects of expropriation.

The commercial tax collection of the Great Song Dynasty is divided into two types: "residence tax" and "excess tax", and the residence tax is levied at 3% of the total value of the goods; The commercial tax is levied at 2% of the total value of the goods.

A very small number of goods are taxed in kind, and most of these goods are items that are needed by local tax authorities on a daily basis. Such goods are taxed at a regular rate of 10%.

In general, the tax rate of the Great Song Dynasty is not high, and after the agricultural tax is unified, it is taxed at 20 taxes (2,000 catties of grain and 100 catties), and the people are still willing to accept it because they are exempted from other miscellaneous taxes. And now most of the business is still 33 tax one.

Yang Yi believes that although this is conducive to the development of industry and commerce, it is somewhat unfair to the agricultural population.

And from the information in hand, it seems that the commercial tax of the Great Song Dynasty is growing at the same time, there are also several obvious cyclical changes, starting from the Tianxi period of Zhenzong, the commercial tax revenue of the Great Song Dynasty has a stage of rapid growth, and it reached its peak during the Qingli period of Renzong.

After entering the reign of Emperor You, the commercial tax revenue began to fall, and maintained a low-speed growth trend in the following ten years, which reflected the overall development of the commodity economy of the Great Song Dynasty, with the characteristics of cyclical fluctuations.

Generally speaking, the factors that affect the fluctuation of the economic cycle come more from external factors than the internal mechanism of economic operation, such as politics, military, economic policies, natural disasters, etc., which will have an important impact on economic development.

This is something worth thinking about Yang Yi, the sky outside the window is beginning to look at it, the sandalwood in the golden beast has been extinguished, Yahuan has helped him change the tea twice, but Yang Yi is still stuck in these problems and can't extricate himself; In his previous life, he did not study economics, so he could only analyze the factors affecting the economic fluctuations of the Great Song Dynasty by the method of elimination. Qing Niang quietly came to the study several times, and saw him scratching his head and shaking his head from time to time, trying his best to think about it, although she was distressed, she didn't dare to disturb him, and she didn't even dare to stay in the room so as not to distract him.

Yang Yi dipped his pen in ink and first listed the data of the commercial tax revenue of the Great Song Dynasty:

In the middle of the province (995-997), the annual income of commercial tax was about 4 million yuan.

Jingdezhong (1004-1007), the annual income of commercial tax was about 45 million yuan.

In the fifth year of Tianxi (1021), the annual income of commercial tax was 12.04 million.

In the early period of Qingli (1041-1044), the annual income of commercial tax was about 19.75 million yuan.

During the third to sixth years of the Emperor's reign (1058-1061), the annual revenue of commercial tax was about 7 million yuan.

Zhiping Zhong (1064-1068), about 8.46 million guan.

In the tenth year of Xining (1077), 7.71 million guan.

After listing these figures, Yang Yi wrote down the factors that affect economic development, such as politics, military affairs, economic policies, and natural disasters, on a sketch note, and carefully analyzed and cut them.

The first is politics, in general, before Shenzong, the politics of the Great Song Dynasty have been relatively stable, and only in the Xining period, Wang Anshi implemented the law change, and there were major changes in politics; But judging from the data in hand, many years after Wang Anshi's reform, to Xining ten years, the commercial tax revenue still hovered between seven and eight million yuan, and there was not much change. From this point of view, political factors should not be the main reason for affecting the economy of the Great Song Dynasty.

In terms of economic policy, the Great Song Dynasty has always encouraged industry and commerce since the founding of the People's Republic of China, and this policy has never changed. Among the information found by Yang Yineng, there are only two times when the economic intervention is relatively large, one is that Fan Zhongyan proposed two articles of "thick agricultural mulberry" and "reduction of forced labor" during the Qingli period; If implemented, these two decrees would have had a certain impact on the economy of the Great Song Dynasty, but in fact, Fan Zhongyan's reforms lasted only a year and were soon repealed.

Another time was that Wang Anshi promulgated the Law of Equal Loss, the Law of Market Change, the Law of Exemption from Money, the Law of Conscription, etc., during the Xining period, and these policies also intervened in the economy to a large extent, but from the perspective of Xining's ten-year commercial tax revenue, these policies generally did not have a great impact on the economy of the Great Song Dynasty.

Looking at natural disasters again, there are many natural disasters in the Great Song Dynasty, especially disasters like the bursting of the Yellow River, which will have a huge impact on the economy.

In the first period, from the beginning of the founding of the People's Republic of China (960) to the later period of Shinshu (1020), there was a large-scale famine almost every three to five years, and floods were the main natural disasters of this period.

The second period was the Xining and Yuanfeng years (1068-1085), during which most parts of the country experienced severe drought and locust plagues year after year, which seriously affected agricultural production, and agricultural harvest in many areas failed year after year, resulting in large-scale famine.

But the data in his hands shows that during the first period of frequent disasters, the economy of the Great Song Dynasty grew steadily.

In the more than 20 years from the middle of the Qingli of Renzong to the early period of Shenzong (1044-1068), there were relatively few natural disasters in the Great Song Dynasty, but the economic growth rate during this period was not large.

In the Xifeng period, that is, during the reform period of Wang Anshi, disasters and famines occurred frequently, drought and locust plagues for many years, but the economy was also in a period of moderation during this period, and there was not much change in Ping.

These data show that although natural disasters have an impact on the economic development of the Great Song Dynasty, they are not a major factor.

In the end, Yang Yi's eyes fell on the military. Soon, he discovered a very intriguing problem.

From the Tianxi period of Zhenzong to the Qingli period of Renzong, it was a period of rapid economic growth in the Great Song Dynasty, and it reached its peak at the beginning of the Qingli period, and the annual income of commercial taxes was two to three times that of the original.

At this time, it was also a period of rapid growth in the number of troops in the Great Song Dynasty, from the original four or five hundred thousand to more than one million.

At the beginning of the Qingli period, due to Li Yuanhao's rebellion against the Song Dynasty, there was a years-long war between the Song and Xia.

The army itself and the war will greatly increase the expenditure of the imperial court, and this part of the silver money spent by the imperial court is mainly to purchase various military supplies from the people, which forms a market demand, which will play a positive role in promoting the commercialization of materials and activating market transactions.

At present, the agricultural population occupies the majority of the population in the Great Song Dynasty, and the life of the vast number of peasants is still mainly self-sufficient, and only a small part of the necessities of life need to be obtained through market transactions.

In this case, due to the increase of the army and the emergence of war, the imperial court spent a large amount of money, which constituted the main body of market consumption, and its impact on the economy of the Great Song Dynasty would be highlighted.

By the time of Xining Yuanfeng, Wang Anshi's series of reforms and military expansion should have promoted the activity of the market, but during this period, the economy did not develop much, and the annual income of commercial taxes did not increase much; Yang Yi thought about it carefully, in addition to natural disasters, the main reason was the military.

First of all, as soon as Wang Anshi came to power, he began to disarm, reducing the number of troops from more than 1 million to more than 500,000, and implementing the armor protection law, and the cost of providing armor protection was only one-tenth and two-tenths of the cost of raising troops, which greatly reduced the expenditure of the DPRK and the DPRK, and also reduced the market demand, resulting in a depression in the economic market and a shrinking economy.

Therefore, although Shenzong launched the Battle of Xihe and the Battle of Summer, due to the number of troops shrinking too much, the market demand was still in a flat state, which made the economy of the Great Song Dynasty not develop much during this time.

After a series of analyses, Yang Yi came to a conclusion: The military was the factor that had the greatest impact on the economic development of the Great Song Dynasty.

It can even be said that most of the unprecedented prosperity of the Great Song Dynasty was driven by its huge military expenditure of up to 60 or 70 million yuan a year.

And this conclusion made Yang Yi secretly break out in a cold sweat.

Because under his suggestion, the Great Song Dynasty has also laid off hundreds of thousands of troops in the past two or three years, and the economy has been able to maintain a high-speed development momentum in the past two or three years, and there are many factors, one is the war.

The army was cut, but the war continued, and the expenditure of the imperial court increased instead of decreasing, so the market consumption did not shrink.

The second is that the reduced army needs to be resettled, which also keeps the expenditure of the imperial court unchanged.

The third is to control the river, which consumes a large amount of materials, increases market demand, and accelerates the economic development of the Great Song Dynasty.

Fourth, the governance of the Western Xia region, the sale of war booty, and the opening of the Hexi Corridor have greatly promoted the activity of the market.

Taken together, the economy of the Great Song Dynasty has grown at an unprecedented rate in recent years, and the commercial tax has jumped from 8.21 million yuan in the first year of Shaosheng to 27.41 million yuan last year, reaching an unprecedented level since the founding of the country.

However, the control of the river will be completed in a year or two, and the promotion effect brought by the battle of Vaxia will soon disappear, and the trade with the Western Regions will gradually enter a stable stage, and there will be no such sudden growth in the future.

Therefore, if these problems are not analyzed and solved, the economic development of the Great Song Dynasty will soon enter a cycle of change in the past two years.

Many of the newly developed workshops and warehouses are likely to go bankrupt due to the shrinking market, and a large number of employees will have no food and clothing.

In this era, most people are not aware of the impact of market supply and demand on economic development, and the history books usually talk about how cheap the rice and grain are, and how much the money is moldy and rotten in the treasury, thinking that this is the prosperous era.

This will undoubtedly instill in people the notion that the more money in the national treasury, the better.

As a descendant, Yang Yi at least knew that in order to promote economic development, the country in later generations would continue to increase domestic demand and constantly spend money on infrastructure such as building roads and bridges to ensure sustained and rapid economic growth.

Finding the root of the problem, Yang Yi suddenly became relaxed, he stood in front of the window and yelled: "Qingniang, I'm hungry!" ”

Qing Niang is like a colorful butterfly that smells the fragrance of flowers, and immediately flutters in, seeing his sunny smile, Qing Niang can't help but show a sweet smile, that smile is like a little golden light jumping on the water, so moving.

She didn't speak, just stood in front of the window, looking at her with a smile!

"Girl, stupid? I am hungry! ”

"Seeing Brother Yang like this, I am also relieved, I have asked them to prepare the meal, does Brother Yang want to eat in the study?"

"You didn't eat either, did you?" Yang Yi answered the question.

Qing Niang lowered her head with a little reserve, Yang Yi stayed in the study for a day, and when she saw his meditative appearance, Qing Niang could eat there, and she didn't dare to disturb him, so she kept guarding the side room.

"Let's go, let's eat, you won't be allowed to do this in the future!"

"Then don't allow you to do this, Brother Yang!"

"Can you compare with me? You see, your waist is as thin as a bean sprout, and if you don't eat it, it will break. ”

"Ah, Brother Yang, don't touch it, this is the yard ......"

"But, this is our yard!"

"That's not going to work either."

"Where's that?"

"Brother Yang, you're necrotic!"

"Hahaha......"

(To be continued)