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In the blink of an eye, it has entered the height of summer, and the summer harvest is in full swing. Schools in various localities have been given agricultural leave, and even the yamen of the prefectures and counties, as well as the local unity army and the township army, have also been disbanded and returned to work for farming.

Li Jing also returned to Dengzhou from Liaodong, and led a group of officials to inspect the summer harvest in various prefectures and counties. After the wheat harvest and the rice harvest in Champa, they had to rush to the drying field to thresh. The Zhenguo Army has set up grain management offices and granaries in all prefectures and counties, and all grain management offices have begun to send additional personnel to busy purchasing grain. The people under the Zhenguo army basically have their own land, but the Zhenguo army is also facing a new problem, that is, the problem of taxation.

At this time in the Tang Dynasty, except for a few towns in the southeast, almost all other feudal towns did not have to pay taxes to the imperial court, and the taxes were reserved for the feudal towns to raise soldiers. In order to attract more people to come, Li Jing implemented a certain period of tax exemption for newly divided fields and newly reclaimed fields. It is only for the original owners of the fields that taxes are levied according to the two tax laws.

However, although these two tax laws are new tax laws that were reformed less than 100 years ago, Li Jing feels that this tax law is not very good, at least, for Li Jing, who already owns ten states, this tax system is not suitable enough.

However, the tax system can be said to be fundamental, not only related to the financial and tax revenue of the Zhenguo Army, but also related to every family under the Zhenguo Army.

After almost two years of preparation, Li Jing is ready to put this tax reform on the agenda.

Dengzhou City. The history of the ten states and the county orders of a total of fifty-five counties. There were also divisions from various states who joined the army, and so on, and came together with the order.

"At the beginning of this dynasty. The implementation of the equalization system has ensured to a certain extent that each peasant household has a piece of land. With these lands, they could bear the taxes and taxes of the imperial court, and maintain a family to levy, and the rent, yong, and regulation based on the Ding body were implemented on this basis. ”

Li Rang, as the commander of the Andong Metropolitan Protectorate, and the actual housekeeper of Qian Gu under Li Jing, spoke first. Originally, he was not very supportive of Li Jing's reform of the tax system. After all, the tax system is too much at stake. Domino effect. At present, the Zhenguo army is not very stable, and if the reform is not good, it will easily cause turmoil, which he does not want to see. In particular, he felt that the two tax laws proposed by Yang Yan during the reign of Dezong were much better than the earlier rent, yong, and modulation.

After Tang Jianzhong, land annexation began to develop gradually, and the number of peasants who lost their land and fled increased. When the peasants fled, the government often instructed the neighbor Bao Dai to pay rent adjustments, and as a result, more peasants were forced to flee, and it was already very difficult to maintain the rent regulation.

Meanwhile. The land tax levied according to the cultivated area and the household tax levied according to the wealth and poverty level gradually became important, and by the time of Tianbao. The household tax amount is more than 2 million yuan, and the land tax corn grain is more than 12.4 million yuan, and the proportion of government revenue is about the same as that of rent and adjustment.

After the Anshi Rebellion, the state lost the ability to effectively control the household registration and the land registration account, and the land annexation became even more violent, and the military expenditure was urgently needed, and the feudal towns in various places could be apportioned under various names without the approval of the central government.

In the first year of the establishment of Dezong, the two tax laws proposed by Prime Minister Yang Yan were essentially a new tax system in which household tax and land tax were used to replace rent. The main principle of the two tax laws is that "the household has no owner and guest, and the residence is the book; There is no one among them, and the rich and the poor are the poor." That is, there is no longer a distinction between local households (local households) and customers (foreign households), as long as there are assets and land in the local area, even if they are locals, they are taxed on the register.

"The main feature of the two tax laws is the abolition of rent adjustment and miscellaneous taxes, and the retention of household tax and land tax. At the same time, the imperial court first took the number of various tax revenues in a certain year as the total amount of taxes to be levied later, and then apportioned it to the states according to this amount, and the states in turn distributed it to various localities.

The household tax is levied according to the level of the household (apportioned according to the ninth class), and the high household pays more, and the low household pays less. The division of households is based on the number of assets. When the household tax is collected, most of the money has to be converted into silk silk, and the levy money is only a small part.

The land tax is levied on grain per acre. The amount of land paid for taxation shall be based on the number of cultivated fields in the 14th year of the Great Calendar.

In addition, both household tax and land tax are levied in summer and autumn, and one-thirtieth of the tax is levied on merchants who do not settle down. ”

Li Jing is very satisfied with Li Rang's summary, and he has also been studying Yang Yan's two tax laws, speaking of which, these two tax laws have a good effect on the Tang Dynasty, where the Juntian system collapsed early. The two tax laws do not distinguish between the main household and the customer, and all of them are incorporated into the household registration of the current state and county of residence, and the tax is paid on the spot. It can prevent some bureaucrats and wealthy people from buying property in other states and counties in order to avoid rent adjustment. At the same time, rent adjustment and miscellaneous taxes will be abolished. It also stipulates that taxes are paid in summer and autumn. The summer tax shall not exceed June, and the autumn tax shall not exceed November. Pay according to households, etc., and pay corn according to the acres of land.

The positive impact of the two tax laws cannot be ignored, and the "tax land for people" of the two tax laws has relaxed the government's personal control over the peasants. and stipulated that nobles, bureaucrats, and merchants had to pay taxes, which expanded the source of tax and increased the government's fiscal revenue; The two taxation laws use land assets to pay taxes, which to a certain extent has reduced the burden of landless poor peasants and changed the phenomenon of uneven burdens between the rich and the poor.

"What Li Sihu said is good, but there are also many drawbacks of the two tax laws." Li Jing knocked on the table and said slowly, "Due to the long-term non-adjustment of household levels, it is impossible to implement the principle of equal burdens between the rich and the poor. Moreover, the tax amount of the household tax part of the two taxes is calculated in money, and the government only collects money but not things, and the Tang Dynasty is already short of money, and the circulation of coins in the market is insufficient, which leads to the phenomenon of heavy money and light goods. Whenever the summer and autumn are before the tax, prices fall even more, and the people have to sell silk, grain, and other products at low prices to pay taxes, which greatly increases the burden.

In addition, under the two-tax system, land was legally bought and sold, land annexation became more prevalent, and the rich forced the poor to sell their land without transferring taxes, and the property was detaxed and saved. The concentration of land has reached an unprecedented level, and the peasants have become tenants and farmers. If one of the ten households goes bankrupt and flees, the remaining nine households still have to pay the taxes of 10 households, and if two or three households flee, the burden on the remaining people will be heavier, and if more people flee, then the heavy taxes will directly press the remaining people and force them to flee. ”

In Li Jing's view, living within one's means is not a good tax system. And land annexation is an extremely dangerous thing at any time. Li Jing believes that the new tax system must at least be prepared in this regard.

All the officials looked at Li Jing, wondering how Lu Dao, the first county king with a different surname since the Three Dynasties, would put forward his new concept on this tax system after being invincible on the battlefield.

The attendees were all civilians, and although there were also many high-ranking military generals and many famous scribes with titles such as advisors, advisors, and professors, they were only present and could not directly participate in the discussions. But obviously, no one here today would believe that Li Jing could come up with a better tax system to replace the two tax laws.

"I've been thinking about a new tax law that is more reasonable for more people, and that allows the government to have a tax to levie. Before the two tax laws, most of the nobles and bureaucrats did not pay taxes, but after the new tax law, the nobles, bureaucrats, and businessmen had to pay taxes, which expanded the source of taxes and increased the collection and release of the government. The two taxation laws have reduced the burden on landless peasants and changed the phenomenon of unequal burdens between the rich and the poor, which is a very good thing, but it is not enough. ”

Li Jing paused, sorting out the thoughts in his head, and he thought about the new tax reform for a long time.

"I have an idea, first of all, the new law will be based on the amount of taxes on land, and I plan to abolish the poll tax!"

One stone startled a thousand waves, and Li Jing's words made the officials present startled. The poll tax, also known as the D tax. This is a tax that has been levied almost since before the Qin Dynasty, and it is very important.

Taxes levied after the Qin Dynasty were all in the nature of a poll tax. The poll tax is efficient, but the most unfair. From the analysis of the theory of welfare economics, the collection of poll tax can only widen the gap between the rich and the poor. In later generations, the poll tax was almost no longer levied in modern countries because it was so unfair. Li Jing's idea is to first abolish this tax, which is obviously unfair to the rich and the poor.

In the Qing Dynasty, the new tax law of apportionment into mu finally abolished the levy of poll tax.

Most of Li Jing's current ten-state territory is newly laid, and a large number of immigrants have immigrated from the Central Plains. As a result, these newly immigrated people were given a piece of land, which was very similar to the equalization system in the early Tang Dynasty. For the imperial court, more yeoman farmers were definitely much better than a large number of land annexed to a small number of large landowners. In such times, in the age of agriculture, land is the most important.

After the annexation of a large number of land, it will inevitably lead to a large number of landless people who will become hidden tenant farmers of the big landlords, and the loss of a large number of people will inevitably lead to uneven labor and service. The flight of the people and the uneven service of the people will cause a series of chain reactions, endangering the rule of the imperial court.

Historically, after the Qing Dynasty divided the land into acres, it had a great moderating effect on land annexation.

The principle of apportioning the land into the mu is that "those who send more land must have more land, and those who send less land must also have land." The landlord has more land and less land, and the peasants have less land, so "the rich households are also trapped in servitude, and the property is also poor." ”

Spreading into the mu is actually a great reform, the history of the two tax laws have been used for more than 800 years, and later in the Ming Dynasty and experienced an important reform of the whip law, and the last in the Qing Dynasty, it was reformed again in a whip law, and became the apportionment into the mu. Li Jing is now throwing out this tax system more than a thousand years later, and all the officials in the hall are confused and puzzled. (To be continued......)