Chapter 617 Thirty Tax One
Even specialized people will definitely be able to understand all these things, and Li Jing doesn't expect a sentence or two to make these assassins and county commanders understand clearly. Especially for today's state and county officials, in fact, most of the specific general affairs will not be handled in person, but the officials are the real clerks.
However, Li Jing has already made up his mind about the reform of the new tax law, and the territory of the Zhenguo Army is getting bigger and bigger, and the population is increasing, and the sooner the new tax law is implemented, the more beneficial it will be.
Li Jing's new tax law is also simple, that is, Zhang Juzheng's whip law in the Ming Dynasty and the Qing Dynasty's apportionment into mu are directly taken to replace the current two tax laws.
To put it bluntly, the key to the two taxation laws lies in the retention of household tax and local tax, the household tax is levied according to the ninth-class households, and the land tax is levied according to the acres of land. And what Li Jing wants to do now is to first abolish this household tax with the nature of poll tax.
At the same time, the most important one, unified enlistment, restricting harshness, and promoting the stability of taxation. Nowadays, the Datang system is divided into servitude. Given acres of land to pay taxes, enlisted by households, in addition to enlistment, there are a variety of items, soil tribute and other additional assignments.
Li Jing's plan is to directly follow a whip law of the Ming Dynasty, simplifying it all into one, and attributed all kinds of errand to the field and levy it by acreage. The original errand servants were all changed to hired servants, and the government hired people to serve on their behalf. In this way, the people can pay for the service and be exempted from the suffering of labor. And although the power of substitute service is served, it is paid for it. Moreover, after the unification of the enlistment, it will be difficult for officials at all levels to set up a name, so that the disadvantages will be cleared up, so that the tax will tend to be stable, and the peasants will be able to settle down a little.
Meantime. The government will completely clear the land. Expand the scope of collection. The tax burden will be relatively equal, and the landlords will not be able to conceal land tax evasion.
At the same time, the collection of banknotes on the basis of acres will also be implemented, and the official settlement will be resolved, which will make the collection method more complete. In the past, the imperial court was levied in fact, and although the two taxes were calculated in currency, the payment was still converted in kind. In this process, there are often cases where money is deliberately heavy and things are light. Let the people suffer greatly. Li Jing's plan is that after the new law, not only will all the errand soldiers be changed to banknotes, but also the land endowment will also be changed to levy and copy. At the same time, the levy of conscription is no longer handled by the lieutenant chief, the chief of the security department, etc., but is directly collected by the local officials and paid into the inventory. From then on, the tax is not levied in kind, and the cost of transportation and storage is saved. It is not necessary for the chief of the province to pay for the levy and the solution, and it can avoid the disadvantages of erosion of the distribution.
Li Jing patiently explained the new tax system to the officials, and his mouth was a little dry. But at a glance, there are few who can understand.
"Li Pingzhou. I wonder what you think about this? Seeing that no one was silent, Li Jing took the initiative to name the name of Sima of the Jiedu Marching Army and Li Zhen, the assassin of Pingzhou.
Li Zhen's qualifications are not the oldest, but he has always won Li Jing's trust, and he is the second official in the Zhenguo Army to serve as an assassin in addition to Li Jing. Li Jing named him, which meant that he would break the silence at the moment.
Li Zhen got up, cleared his voice, and said slowly: "I have listened to the explanation of the king of the county for a long time, and I have some outlines for this new tax law. Measuring the land is feasible. In addition to the land of the ten states led by the county king, part of the land of the two states of Denglai and the fifteen counties of Ziqing, in fact, the vast majority of the land of the counties of the prefectures is the land newly taken by the county king and distributed to the people. It is not difficult to measure the land of the ten states. ”
"It's just that the abolition of the household tax, the simplification of all other additional assignments, and the attribution to the field, and the errand service must also be attributed to the field, and the mu is levied, this article is afraid that it will touch many large and powerful landlords."
Li Zhen's vision is very accurate, and as soon as Li Jing said it before and after, he immediately saw the true intention of this new tax law. That is, in the previous tax system, the main body of tax payment was a large number of people, but now, the main body of tax payment will be those landlords who own a large amount of land. In this way, the interests of many people will be touched. Even if most of the Zhenguo army is newly occupied, there are many landlords in the original Denglai Pingjin Prefecture. There are even many children of the big clans, who also hold important positions in the Zhenguo Army.
Li Jing understood Li Zhen's intention to persuade him to be cautious, but he felt that now was a good opportunity, if he waited a few more years, maybe the newly conquered states would already have a large number of major families, and at that time it would not be as easy to implement as it is now.
Smiling, Li Jing looked at the history of Han Anguo and Xiao Dingbang, the two big lords below, "Han Envoy Jun and Xiao Envoy Jun believe that they will not oppose my new tax law, although it is said that the land has to pay more taxes, but your caravan shop workshop can earn much more than the land." And our new tax is very preferential for commercial tax, I believe your eyes will not be like those old people, only staring at the one acre and three points of land. Look at our Zhenguo Army, so prosperous, if you only rely on the output of those few acres of land, how can you have today's scene? ”
Xiao Dingbang and Han Anguo would naturally be reluctant to support the new tax law if they could choose, but they had to admit that Li Jing was right, although they were representatives of the big clan, they actually did not occupy the most land in Denglai and other Zhenguo troops. Moreover, Li Jing was right, the profits they made from the caravan shops and workshops in the Zhenguo Army were simply incomparable to those in the land. And they have just sat on the position of assassin, no matter what they say now, they will never go against Li Jing.
Both of them firmly stood on Li Jing's side and took the lead in supporting the new tax law.
However, Gaiyu was a little worried about Li Jing's plan to levy banknotes instead of goods and money. Although the banknotes of the Zhenguo Army have been issued for three years, and nothing has ever gone wrong. But after all, this is just a banknote, which can be printed in large quantities if needed. He was a little uneasy about the full collection of taxes.
Li Jing's plan to levy money is also the result of thinking about it for a long time, the Tang Dynasty levied money on two taxes, but the money was heavy and light, and the Tang Dynasty itself was short of money, and Li Jing printed money because of the money shortage. There were even regulations that money was not allowed to leave the country, and gold and silver coins were printed to solve the problem of money shortage. In the Ming Dynasty, it was the implementation of silver levy. But Tang did not mine much silver, and it could not be used in large quantities. Moreover, after the Ming Dynasty levied silver, there was also a problem, that is, the problem of fire consumption. Li Jing directly collects banknotes, which can not only solve the shortage of money but also solve the fire consumption, the only trouble is that banknotes are a double-edged sword, and they must be used very carefully.
However, Li Jing himself is confident that he will not print money indiscriminately, and perhaps his children and grandchildren may have such problems in the future. But let's get through the hurdle in front of us.
After seeing that everyone was a little accustomed to this whip method, they accepted it. Li Jing nodded slightly. Immediately, a deeper system of apportionment into acres was thrown.
A whip method is not the tax system that Li Jing really wants to use, but it is to be apportioned into the mu.
Apportioning the land into the mu means that the tax will be combined into the field tax, and the tax will be levied according to the mu of the land, so as to completely end the double taxation standard of each person and the mu of land, and make the tax and service unified.
On the basis of the "one whip law", the "apportionment of the people and the mu" promoted the complete and complete integration of the land endowment and the servitude, and since then the Ding Shao and the land endowment have been combined into one, and there is no other conscription except for the people.
In particular, the "apportionment of the acres of people" will exempt the industrial and commercial people in the cities and towns from the silver of ding. It is conducive to the development of industry and commerce.
Moreover, the new tax system will give up direct control over the peasants, especially the landless peasants, and the peasants will be given a certain degree of personal freedom, and they will no longer be subject to strict household registration restrictions on migration or changing industries.
Li Jing waved his arms and said in a loud voice with some excitement: "The tax is collected according to the single standard of land, that is, the land possession and occupation are used as the basis for tax collection, "the more land is more, and the less land is less", so that the burden of servitude in our town can be reasonably and evenly distributed, so that the property of the taxpayers is proportional to their tax burden, so as to ensure the normal tax revenue of the feudal town. Maintain the normal operation of the feudal town. ”
From the beginning, Li Jing prepared to ease the land annexation and prevent landlords from evading taxes. Reduce the burden of ordinary people, prevent the escape of hidden households, and increase the income of feudal towns.
If the tax system of apportionment into the mu is brought to the court, it will definitely be difficult to implement, because this system is of great benefit to the court and the common people, but for those large landlords and wealthy households, it is a bad plan that touches their interests greatly.
However, for Li Jing, he did not have to worry too much about the resistance from these quarters, because the land under his rule of the ten states was almost a divided land, and only a small part of the land was now occupied by wealthy households. A large amount of land was actually newly allocated to the migrant military households, who would never object to this plan that would be beneficial to them.
The meeting on the new tax system lasted for five consecutive days, and after five days, the meeting passed Li Jing's new tax law on the apportionment of the land to the mu. At the same time, a special industrial and commercial tax law has also been passed, which has set standards for customs duties and commercial taxes, and commercial taxes are 30 and 1.
After the new tax was set, Li Jing invited the county magistrates and the military officers who attended the meeting, as well as the advisors, advisers, and professors who were present to write articles to newspapers, magazines, and weekly magazines, asking them to praise the new tax law. At the same time, Li Jing also sent people from the Propaganda Department to organize storytellers and singers to publicize the specific situation of the new tax law.
On the first day of June, 10 prefectures and 15 counties under Li Jing's rule began to collect summer taxes, and according to the calculation of acres of land and Ding Yin approved by the General Taxation Bureau of Zhenguo Army, the land of 55 counties in 10 prefectures was measured, and about 10 million mu of land was obtained. The rated tax per mu is 30 yuan, which is equivalent to one stone and 30 taxes per mu, and the tax per mu is 3 liters and 3 yuan, according to the market price of more than 4 catties and 21 yuan, plus nine yuan and miscellaneous money. The 30 wen money already includes the ding money and the endowment money, and at the same time the household tax is exempted. It is divided into two seasons: summer and autumn.
This tax is not too high, the tax revenue of the entire ten states is only 300,000 yuan, for these people, according to the land, more taxes, less taxes. What's even more critical is that the Yao servants who used to be the most feared by the people are gone.
The State Administration of Taxation sent tax collectors to the prefectures, counties, and villages to collect taxes together with the county officials and officials. The people no longer have to pay for grain, nor do they have to exchange grain for money, worried that the merchants will deliberately lower the price. The State Administration of Taxation only collects banknotes, and they are all pre-determined, 30 wen per mu, and paid according to the land owned.
The summer tax was held until August, when the people could send their grain to the county grain management offices and grain depots to sell. Before the summer harvest, the government had set the purchase prices for all kinds of grain this summer, purchased them in a unified manner, and paid them in banknotes.
According to the land owned by each peasant household, the government will issue a request for the purchase of grain, and the purchased grain that each household needs to hand over is generally two-thirds of the remaining two-thirds after keeping enough rations, and the remaining one-third can be kept by themselves, or they can continue to sell it to the grain management office and let it be at their own convenience.
These new systems stipulate that the Propaganda Department will organize people to go to the countryside every day to publicize the situation, and as soon as the summer harvest is over, the people in all prefectures and counties will already have a clear understanding of these things about collecting taxes and grain! (To be continued......)