Su Guansheng said: "Our Ming Dynasty commercial tax is mainly divided into over-tax and residence tax.

Among them, taxation refers to setting up checkpoints at key waterways to tax passing goods and the tools they carry.

There are mainly banknote tariffs, tax points, gate taxes, Huai'an dam crossing taxes and other items. Among them, banknote tariffs are the main ones. Especially after the Wanli Year, it can be said that the proportion of banknote tariffs in the fiscal and taxation of the Ming Dynasty is second only to land tax and land tax.

Salt lesson.

As for residence tax, it refers to the tax levied on goods or merchants during the commodity trade process, which mainly includes various transaction taxes, business taxes, landing taxes, etc.

Residence tax is generally managed by local governments, and has many and complicated names, such as wine and vinegar tax, dental tax, house tax, deed tax, shop and stall tax, butcher tax, official store money, fishery tax, etc.

In addition, there are three municipal shipping departments in Ningbo, Quanzhou and Guangzhou, which will also collect taxes in kind from the vassal ships that come to pay tribute.

Among them, Quanzhou Yuegang has imposed taxes on merchant ships going to sea since it opened to the sea."

Having said this, Su Guansheng paused and said with emotion: "As for the tax system, our Ming Dynasty can be said to be more complete than the previous dynasties. It is not like the Song Dynasty, which was dominated by the official sales system, and the tax system was deformed and oppressed the poor people.

It's a pity that the official administration was corrupted first, and then the vassal kings occupied part of the local taxation rights. Then later, the world was in chaos, and it was no longer possible for the court to collect much commercial tax."

Hearing Su Guansheng's words, the ministers and ministers in the front row, who knew the commercial tax system and the fiscal issues of the Ming Dynasty, couldn't help but nod their heads, and even turned to look at Su Guansheng with expressions of approval.

Zhu Yasuo had decided to discuss the topic of finance and taxation today, so naturally she had already discussed this aspect with Hao Guangming, and she also nodded slightly.

She knew this Su Guansheng, he was one of several mid-level officials from the Ministry of Revenue who had not been implicated in corruption cases before.

He became a scholar when he was thirty years old, and in the ninth year of Chongzhen, he became the magistrate of Wuji County as a supervisor of the Imperial College. However, he offended a superior official because of the redress of an unjust case, and was framed and dismissed from office.

When he was falsely accused and threatened by Shangguan, he said, "I don't want to be an official, I don't want money, and I don't want my life, so what can I do!" Therefore, he was called "the three unwanted masters" by the local people. When he was dismissed from office, the local people set up a monument to commemorate him.

In the 15th year of Chongzhen's reign, he was reinstated and successively served as the Military Supervisor and Counselor, Yongping Tongzhi, Huangzhou Magistrate, and Shandong Denglai Military Preparation Road.

After Beijing was destroyed, he fled to Nanjing and was appointed as a doctor in the household department by the Hongguang Dynasty... In later history, this man was also Longwu, the main minister who resisted the Qing Dynasty during the Shaowu period. He was later defeated and martyred for his country.

Although Zhu Yuyao had previously known that Su Guansheng was loyal to the Qing Dynasty and was upright and honest, she did not expect that he also knew so much about the Ming Dynasty's commercial tax.

But when I think about it, it’s not surprising.

Su Guansheng started out as a prefectural and county magistrate with a humble status as a supervisor. He also collected money and grain for the army, and also served as a doctor in the Department of Household Affairs for nearly a year. Knowing this is reasonable.

Zhu Yucao said: "Su Qing's words are very good. He has basically explained our Ming Dynasty's commercial tax system clearly. Please sit down."

"Thank you, Supervisor."

After Su Guansheng sat down, Zhu Yucao said again: "In addition to commercial tax, our Ming Dynasty also has many problems in terms of land tax, salt tax and other tax aspects.

As far as I know, the puppet emperor had previously served in many places south of the Huanghuai River, and his total tax revenue in a year was only eight or nine million taels.

Everyone, this includes land tax, salt tax, commercial tax, three rates, etc.

Even if Nanjing was out of control in many places at that time, it should not have collected only eight or nine million taels a year.

Therefore, in my opinion, it is not an exaggeration to say that the fiscal and taxation system of Ming Dynasty has collapsed!

That being the case, why should we be afraid of rebuilding? It should be noted that there is no need to destroy or establish. In peacetime, there may be many obstacles to doing this, but now it is much easier.

If we miss such a good opportunity, even if we drive the Qing captives back outside the pass and wipe out the hypocrites, how long can the Ming Dynasty be stable? You must know that the opportunity must not be missed, or the time will never come again!"

After hearing Zhu Aao's words, Wuying Palace was quiet for a while.

The cabinet ministers and subordinate officials of the two ministries were all deep in thought.

Zhu Aao added: "Field tax and salt tax are important financial and tax items. Even though there are many problems, it is not easy to rectify them in a hurry now. Therefore, I focus on commercial tax.

The main responsibility of the Ministry of Finance in the future is to sort out the commercial tax issues and strive to collect the commercial tax levied from various places as soon as possible.

The responsibilities of the Ministry of Finance are all written down in the book. If you have any opinions, you can raise them now."

After saying that, Zhu Aelao picked up a cup of fragrant tea on the imperial desk to soothe her throat.

Lu Zhenfei turned to a certain page in the booklet and saw that the Ministry of Finance currently has nine jurisdictions: Finance Department, Tax Rate Department, Customs Department, Municipal Taxation Department, Customs Department, Accounting Department, Budget Department, Treasury Department, and State-owned Assets Management Department.

Duties.

In the past, the Ministry of Accounts conducted single-line management for each Chief Secretary in terms of fiscal and tax collection.

Today's Ministry of Finance is divided into multiple lines based on different responsibilities, and then carries out multi-line financial and taxation management for each Chief Secretary, which is obviously more refined.

Among them, the Finance Department is responsible for the overall coordination of the Ministry of Finance, and the Tax Rate Department is responsible for formulating and adjusting tax rates for various major commodities.

Customs duties, municipal taxes, and customs are respectively responsible for collecting three major types of commercial taxes.

As for the last four, they can be regarded as assisting the Ministry of Finance in managing finance and taxation.

It is worth mentioning that the Treasury Department is mainly responsible for the transfer and storage of tax money - not only the tax money collected by the Ministry of Finance, but also the land tax money collected by the Ministry of Household Affairs.

Seeing this, Lu Zhenfei turned to a page of another booklet and compared the newly established tasks of the household department.

They are in order: Household Affairs Department, Land Taxation Department, Grain Reserves Department, Land Statistics Department, Population Statistics Department, Land Management Department, Urban Construction Coordination Department, and Food and Agriculture Security Department, a total of eight major responsibilities.

This made Lu Zhenfei frown and look solemn.

Although Zhu Ainao said just now that land tax and salt tax are important financial and tax items and should not be touched in a hurry, looking at the job titles of the Ministry of Household Affairs, it is obvious that she has made up her mind to re-measure the land in the world in the future.

And this, like commercial tax, will undoubtedly touch the interests of a lot of people.

If at the same time the new policies of the Ministry of Revenue and the Ministry of Finance were promoted in the various chief secretaries under the Ming Dynasty, and the local gentry, landowners' fields, and merchants were all immediately affected by the two huge profits, even if the supervising country was really a fairy descending to earth, it would not end well, right?

If it really causes chaos in various places, it will need to rely on the army to suppress it. Even if it can be calmed down, I am afraid it will seriously weaken the Ming Dynasty.

Thinking of this, Lu Zhenfei immediately stood up and said: "In charge of supervising the country, the Ministry of Finance will sort out the commercial tax issues, which may affect the interests of many people. Please follow the law agreed upon yesterday and try it out in South Zhili first."

Zhu Yuluo had no idea of ​​extending it to all regions at once - she simply didn't have that many people at her disposal.

So he said with a smile: "What Lu Qing said is indeed a good idea. I have originally decided that the Ministry of Finance will trial the new commercial tax policy in Nanzhili and Chongqing first."

After hearing this, all the ministers couldn't help but be surprised.

Because it was only then that they remembered that Chongqing was separated from Sichuan by Zhu Yuyao and became a separate Chief Secretary.
Chapter completed!