It is said that the land in the Qing Dynasty of Hongwu Dynasty in the Ming Dynasty was 800 million mu, but later it fell to more than 400 million mu.

By the sixth year of Wanli, the statistics were 758 million mu.

If one mu of silver is levied, the land in Hongwu can be levied in that year, and the land in Wanli Qing can be levied in 75.8 million taels.

But the problem is that the taxes are getting smaller every year. Wanli and Chongzhen were only more than 20 million taels a year, and they still included industrial and commercial miscellaneous taxes.

There are big problems here.

Liu Zong, Zhou, Qi Biao, Song Zhipu are also very clear about the problem here.

"Your Highness, Hongwu's field acres include fields, mountain ponds, etc. In addition to the fields that can produce wheat, rice and grain, the land is generally planted with mulberry, hemp and tea trees." Liu Zongzhou said.

Song Zhipu told Zhu Yihai, "There are also large and small acres in different fields, with 240 steps per acre, and 360 steps per acre..."

According to them, there are actually not so many farming fields.

The more than 400 million acres of grain-paying fields in Wanli also have problems with a large and small acres, and there is also a sinkhole, that is, Youdui.

The land of the royal family of the royal family did not pay the land tax.

Officials and gentry also have a large number of exemptions and exemptions, as well as various official fields.

Therefore, after deducting these, after the amount of the Wanli Qing Dynasty, the total amount of land tax that could actually be collected was not as much as expected.

Song Zhipu also directly took out a set of data to Zhu Yihai. According to the records of the Ming Dynasty, the tax revenue in the sixth year of Wanli was 4.06 million stones of wheat, 22.64 million stones of rice, and 16.44 million taels of silver, of which 350,000 stones of wheat, 4 million stones of rice, 4 million stones of rice, 1.24 million taels of gold, flowers and silver were transported.

The silk cloth is equivalent to 443,000 taels of silver.

The farmland has more than 2 million stones of rice, more than 2 million stones of wheat, and the equivalent value of grass is more than 2.66 million taels of silver.

Ma Zheng, his husband's servant 1.7 million taels,

The grain grain of Sangonghuangzhuang lasted 49,000 yuan.

The above totals 20.802 million taels, including 3.378 million taels of silver, 20.733 million taels of rice, 5.876 million taels of wheat, 14.142 million bundles of grass and other miscellaneous items.

There are 1.373 million taels of salt class, 26,000 taels of tea class, and 165,000 taels of smelting class.

The ship banknotes were taxed at 457,000 taels.

...

"That's not too much!" Zhu Yihai was a little surprised when he heard this number.

Agricultural tax was 20.802 million taels, industrial and commercial tax was 2.238 million taels, varied income was 3.487 million taels, and total fiscal and tax revenue was 26.526 million taels. From the perspective of composition, the Ming Dynasty's finance mainly relied on agricultural tax, accounting for 78.4% of the total income.

But 26 million taels a year are indeed not bad.

Although the salt tax is only more than one million taels and the tea class is more than two thousand taels, there is at least tens of million taels.

The tax in the sixth year of Wanli was only about one-eighth of the Northern Song Dynasty and one-fourth of the Qing Dynasty.

After Chongzhen came to power, his theoretical income was more than 20 million taels of silver every year, but in fact, the arrears in various places were severely arrears and the collection was seriously insufficient.

Military expenditures are rising steadily, and a Guanning army costs millions of taels a year.

During the Chongzhen Dynasty, industrial and commercial taxes were almost impossible to collect, and the industrial and commercial taxes of salt tea and industrial and commercial taxes were even significantly reduced. For example, the Yunnan salt tax and Zhejiang tea tax were reduced by more than half.

Therefore, on the Chongzhen Dynasty, the original tax could not be collected, and on the other hand, it was charged millions and millions.

The court has indeed been in a state of confusion for a long time.

Several major problems with Chongzhen's financial collapse were: First, the expenditure increased significantly, especially the internal efforts to fight against the thieves and the external resistance of the Qing army, and the annual military expenditure remained high.

However, taxes were seriously underpaid, especially the prestige of the court declined, and gentry and powerful people in various places were owed taxes and evaded taxes. Local officials desperately exploited the people and took advantage of this to collect and levy.

Now Zhu Yihai has only half of the country left, and the total amount of taxes he can collect is greatly reduced, which is even more difficult than the situation in Chongzhen.

If you can't collect the tax, you will be done.

"Let's just levy according to the tax amount in Wanli. After that, all the new taxes and levies in Tianqi Chongzhen were cancelled, including the three taxes."

The problem now is not to add new taxes, but to levy the basics first.

To make the gentry pay taxes, they need to reduce the burden on the people.

For example, take the average number of various corvee labor in Yanzhou Prefecture over the years during the Wanli period, and then spread it into all the statistical acres of Yanzhou Prefecture.

Abolish the levy and miscellaneous taxes, and the taxes will be distributed to the acres, and the collection will be integrated.

For example, Yanzhou Prefecture will pay one qian per mu, and then we will first charge the tens of thousands of taels.

If it is not enough, it will be supplemented from the aspects of salt and tea industry and commercial banknotes.

It turned out that these taxes were killed by the gentry, but here there were at least 20 to 30 million taels or even more tax warehouses.

Moreover, the imposition of industrial and commercial taxes will not increase the burden on ordinary people by complying with the additional tax on land taxes.

"The land and taxes are combined, and the acres are distributed to the acres. The money must be collected in full, but it does not have to be transported and paid. We need to increase local retention. My plan is to pay four cents of taxes, one cent to the treasury, and one cent to transport the national treasury, one cent to the province, and one cent to the prefectures and counties."

"The fire consumption belongs to the public, and the same four points."

"As for the specific proportion of four points, 10% of the supply, 50% of the treasury, 10% of the province, 10% of the prefecture, and 20% of the county."

This fiscal allocation is much larger than before.

In the past, the total number of places was no more than 20%, but now Zhu Yihai actually gave 40%.

If calculated based on 80 million, the local area can leave 30 million.

Yanzhou Prefecture has more than 100,000 yuan a year, and 30% of the prefectures and counties can also have 30,000 to 40,000 taels.

In addition, the fire consumption can also be reimbursed by three to four thousand, which greatly increases local fiscal revenue.

If local industrial and commercial taxes are also distributed in this proportion, it can increase a lot.

The income from Lijin is dedicated to the special funds and is all for the Imperial Nutrition Soldier.

"Your Highness is kind!" Liu Zongzhou praised it very much. Since Wanli, the various additional sects in the court and local areas have long been several times the regular vocations.

If it is removed, it will indeed reduce the burden on the people.

Qi Biaojia asked, "Now we need to restore ZTE, use troops to fight, what should we do if there is not enough expenses? Now we have reduced the shipping quota and increased local retention. How to solve the problem without additional levies? Wouldn't it be empty talk if we never add taxes at that time?"

"Working within one's means, and using finance as reasonably as possible. If the general situation is not enough, adjust the tax on industrial and commercial salt, tea, etc., and no longer levy land taxes."

"If it's not enough, borrow money."

Borrowing requires repayment, but increasing tax does not require repayment.

Zhu Yihai's attitude is already very clear. Don't squeeze the common people anymore. It will be drained long ago. In the future, the land tax will be mainly taxed, and the cap tax will be abolished. At the same time, the tax on industrial and commercial taxes that have been abolished by gentry will be collected. Not only will it be charged, but it will also be able to be comparable to agricultural taxes and walk on two legs.

There is a gentleman landlord and a poor old man's family.

In the past, the poor old man had many sons but no land. He had to work in a land to live, and he had to bear heavy labor service. He could not survive the oppression. The sons had to be a bachelor and could not marry his wife. The family lived in a simple shack, and had two meals of wild vegetable porridge a day. He was on the verge of wanting to escape or even rebel at any time.

Now, after the acres are invested, you don’t have to pay the original silver coins after you don’t have land. You only need to pay the landlord’s land rent. The rest can be saved to marry a wife for your son, or even build a house with a tortellinous house, or buy some cloth to make new clothes.

For a landlord with a land of 1,000 mu, he was originally a scholar, with a landlord of 40 mu, and a two-day triple dynasty, and even Yao could pay for it, so he paid for it, and it was a little bit of a Lijia and a mixed-service silver. In fact, he might not have paid it at all.

But now, if you subtract one thousand acres of land from 40 acres, the remaining 960 acres will have to be paid.

If you pay a mu of land, one ounce of silver, it will be ninety-six taels of silver.

Here we pay thirty taels of silver more than before.

It's equal to three or two plus one or two.

In contrast, the corvee-service silver and silver that were once poor in the family, which had no land and had to bear for one resident, is now liberated.

For landlords, there are 1,000 mu of land that harvests several thousand stones a year. Even if they are 50,000 or 2,000 stones, the maximum increase is 1,000 to 10%.

If you collect two or three stones per acre of land, you will be charged one ounce of silver. Even if you count one tael of silver and one stone, the tax rate will be thirty taxes, one ounce of 10 to 20 taxes, which will not exceed five percent, which is absolutely not high.

In poor families, they were freed after they were divided into acres. The wealthy family had little influence, but for the court, the cost of tax collection was reduced. In the past, the poor could not afford it, but did they pay their lives? The tax collection was not fully collected, and the people were also oppressed and the people were living in poverty.

The only question is what if these landlords do not pay taxes.

After all, they had such a criminal record before, so they tried their best to get exemption, or even refused to pay.

Liu Zongzhou and others undoubtedly thought of this problem. This is the biggest obstacle under the new policy of never adding taxes and dives into the acres.

"Do you now understand why Gu wants to establish a typical example in Yanzhou?" Zhu Yihai asked.

This is killing a chicken to warn the monkey.

Reiterating the excuses and exemptions is to make those gentry who fail to pay the debts and understand,

Yanzhou punished such severely, and even launched a backlog of 20 years of debts and forced to fill the gaps, these thunderous methods were just to warn one person.

"A tenant pays 35 taels of equal amount of silver per year, and pays 35 taels of taxes and grains a year with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a landlord with a total of 350 taels of silver per year. Who do you think has a greater burden?"

It is obvious that the bigger the landlord, the smaller the burden is.

The problem is so simple, not that everyone can’t understand it. The key is that the past policy was formulated by bureaucrats, landlords and literati, and even if the burden was small, they were unwilling to bear it.

Even if the poor have no place to stand, they still want them to bear it for themselves.

This is human nature.

Zhu Yihai pulled off the fig sheet, and Liu Zongzhou and other scholars and officials were speechless.

Is Zhu Yihai's idea good? Very good, they can't refute it.
To be continued...