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Chapter 1674 Fiscal and Taxation Reform

 Guangchengze is in Ruzhou, and Ruzhou is the back garden in the south of Luoyang.

The seven counties of Ruzhou are relatively wealthy as a whole, especially after the Xianghan Canal was intermittently opened, it has become an important place in southern Beijing, a distribution point for materials, and business is very prosperous.

After the first stage of the Xianghan Canal was opened to navigation, it was discovered that a large amount of water was wasted every time the gate was opened, and the water coming from upstream was not enough, so two methods were adopted.

On the one hand, they build more reservoirs to store water, and then pass it to the ship locks, and replenish the water in time after the water is released. On the other hand, they reduce the number of times the ship locks are opened and closed, reducing water consumption.

As a result, the navigation time of the Xianghan Canal has been reduced, and the efficiency has been reduced. But there is no way, this is a compromise under realistic conditions, it is good if it can be navigated, don't think too much about what is available.

The Xianghan Cao Canal brought great changes to Ruzhou.

A large number of goods from Xiangyang, Jingzhou and even Chengdu no longer detoured through Bianzhou, but were transported directly to northern Ruzhou by water. Liang County and Linru County suddenly transformed from unpopular agricultural counties to commercial towns.

.

Medicinal materials from Jingzhou, tea from Xiazhou, wax from Guizhou, bamboo from Kuizhou, lacquer from Lizhou, musk from Fangzhou, gold from Zhongzhou and the increasingly huge grain production in Xiangyang area all poured into Luoyang at a huge cost.

This has greatly enriched the commodity market in Dongdu.

Just last year, the Ministry of Household Affairs sent personnel to Ruzhou to inspect and plan to build a huge warehouse to store grain from Nanyang, Xiangyang, and Jingzhou.

There is Hanjiacang City in Luoyang City, which stores millions of stones of grain, and the Heyin Granary is also very large in the northeast. If the Ruzhou Granary is completed, it will mark another source of food for the capital. From the perspective of anti-risk

It's of great significance.

On the sixth day of March, Shao Shude left Guangchengze.

He relaxed in this hot spring for more than a month, feeling exhausted and radiant.

The most common thing I do every day is to sit on a high place next to the hot spring, and then ask the wives of Satuk's wife Adi, Bijia's wife Shao, Dazhen's wife Gao, and Abaoji who are accompanying me to visit them.

Tsumabuki Rido and other women stripped naked and took a dip in the hot springs.

And he was - watching.

It's good to have an eye addiction. You have to know how to appreciate beauty. Besides, his eyes are very poisonous and professional. His body has formed muscle memory on women. Just by looking at their movements, his mind will automatically simulate how to play.

After recharging his energy, he will also end up personally.

In the dense Guangcheng soup, there are not only white fish but also many tadpole seedlings left.

The life of a saint is so simple and unpretentious.

When we arrived in Ruzhou, it was already two days later.

On the wide and straight first-class national highway, the dark crowd can be seen as far as the eye can see.

When they saw the holy driver, the people cheered sparsely.

Shao Shude was a little ashamed. After asking the Ruzhou government to bring out some grain and meat to feed the people, he hurried into the city.

These are all Ruzhou people who immigrated abroad. And they are also immigrants themselves, mostly from Guanzhong.

Because a large number of sergeants' families were diverted - the daily base of the Tielin Army and the Feixiong Army is in Ruzhou - the population of Ruzhou is already very large, exceeding 300,000 a few years ago. Now it is about 35

There are 60,000 people. This is the result of some people migrating abroad. Otherwise, it might have been 400,000.

Shao Shude also knew that the place under the emperor's feet was not easy to immigrate and involved many people. But if he did not do this, future generations would be even less likely to do it. Therefore, in order to avoid the bad luck of more people and less land in the future and a collective decline in living standards, the

Immigration still has to happen, even if there will still be overcrowding in the future, but if you do it in advance now, you can move the time forward.

After all, exponential population growth is very fast. Intervening when the base is still small can greatly delay the onset of overcrowding.

Of course, the people will not be very happy, and they even complain. The situation on the roadside just now is proof of this - of course, you have driven people away, and of course they are not happy. It is already a great prestige for a few people to stand up and cheer.

Already.

The main place where people from Ruzhou go is Jingzhou.

This place was once severely harmed by the Cai thieves. At one time, there were only a dozen or so households left in Jingzhou City. Then it experienced continuous wars. It was not until Zhao Kuangning became the envoy of Jingnan that things calmed down a little.

Therefore, even now, the population is relatively sparse, which is suitable for immigrants to fill it.

Henan Prefecture and Ruzhou are so close, so they are the source of immigrants, so the cost is lower.

"Speaking of money and food." Shao Shude, who lives in Ruzhou Prefectural Government, called for his secretaries Chen Ti and Xu Yin, and asked: "Has the Political Affairs Hall responded to the fiscal and tax reform I mentioned?"

"Not yet." The two said with certainty.

"Zhao Guangfeng, what did Xiao Qu say?"

"Xiang Zhao mentioned the 'tax-sharing reform'. Since the beginning of the country, your majesty has mentioned it no less than five times, but he gave it up every time because of the high cost and frequent wars." Chen Ti said: "Now that we are in a war with Persia, the expenditure is huge.

, Hexi, Longyou Road was given another two years. Your Majesty still has to build the palace city, and immigration has never stopped... Prime Minister Zhao suggested that the old rule of 'live within your means' should be implemented. After all the dust has settled, then

Make calculations."

"Zhao Guangfeng is shouting to me." Shao Shude laughed after hearing this and asked, "What did Xiao Yu say?"

"Your Majesty." Xu Yin answered first: "Xiao Xiang thinks it is better to wait for the armistice with Persia before carrying out reforms."

"The two prime ministers are really interesting. They tried their best to collect more taxes." Shao Shude said.

After the Anshi Rebellion, the fiscal and taxation reforms of the Tang Dynasty had two major principles: one was to calculate taxes based on property, not per capita; the other was to live within one's means, that is, estimate how much money would be spent next year, and then formulate a taxation plan.

The Xia Dynasty inherited this fiscal and taxation system because it was so easy to use.

Taxing according to property can collect more money from the rich and increase fiscal revenue.

At that time, Emperor Dezong of the Tang Dynasty measured the houses of dignitaries in Chang'an, assessed and levied taxes. Even though it aroused the resentment of the whole court, he insisted on carrying out the implementation because he could really get more money in this way.

, the tax targets officials and citizens living in the city.

It took less than a year for Emperor Dezong of the Tang Dynasty to collect the money. According to historical records, it was rewarded by the imperial army for several years. This may be an exaggeration, but in Chang'an alone, hundreds of thousands of coins were probably obtained.

Subsequently, the Jingyuan Mutiny broke out, and Zhu Si, who proclaimed himself emperor, expressed his intention to abolish the intermittent tax. Tang Dezong was later forced to compromise and abolished the intermittent tax.

From then on, the shelf tax was no longer a standing tax.

Historically, in the late Tang Dynasty, after Li Congke entered Luoyang, in order to reward the sergeants, he levied the "interval tax" for several years in advance.

In order to raise military expenses, Shi Chonggui of the later Jin Dynasty also collected room tax, but he changed its name to "house tax".

Later Zhou Dynasty followed it, and it was not abolished until the Song Dynasty.

The shelf tax is just one type of property tax.

As far as rural areas are concerned, taxation is based on the amount of land.

Such a reasonable tax collection method, I don’t know why it changed back in the Ming Dynasty. It was not until the Yongzheng period of the Qing Dynasty that taxes were once again collected based on property instead of per capita.

Like the Tang Dynasty, about half of the Xia Dynasty's fiscal revenue came from taxes.

The tax is just a general term. In fact, there is no tax type called "tax". It can be subdivided into salt money, tea money, iron money, etc.

The largest tax issue came from salt money.

In the late Tang Dynasty, the annual revenue was three to four million yuan, while in Nahui during the Yizong Dynasty, it was close to five million.

When the Xia Dynasty was first established, there were only more than one million yuan of salt money a year. With the continuous expansion of the territory and the crackdown on tax evasion, it has gradually surpassed the late Tang Dynasty and reached a huge number of six to seven million.

Besides salt money, the second largest item is tea money.

This tax has a short history.

After the mid-Tang Dynasty, due to the great growth of tea trade, this commodity gradually became attractive.

During the Dezong period of the Tang Dynasty, tea money was levied for the first time. At that time, the amount was not large, and the tax rate was "one-tenth" (10%). Most of the money to make up for it was temporary expenses, such as replenishing the Changping warehouse in a certain place, providing food at low prices to the people, etc.

wait.

After Emperor Dezong of the Tang Dynasty ran away, he discussed the suspension of tea money collection just like the intervening tax, because this was a symbol of "tyranny" - tea merchants had close relationships with local wealthy families and officials, so there was naturally greater resistance.

But the serious situation is there.

The warriors want military rewards, and counterinsurgency requires military expenses. What if they don't accept the money? Should we wait to die together?

Under such a situation, the officials and scholar-bureaucrats had to compromise and agreed to cut off the meat and tax it.

During the Dezong Dynasty, more than 400,000 yuan of tea money was paid every year.

During the Xuanzong Dynasty, the number increased to more than 600,000.

By the end of the Tang Dynasty, it was about 800,000 to 900,000.

The Xia Dynasty collected more than one million tea bills every year, which was the second largest source of tea taxes.

In addition to these two items, there are also lacquer money, horse money, etc., many...

However, as mentioned earlier, after the mid-Tang Dynasty, there was a fucked-up taxation method of "living within one's means".

Living within one's means means that the tax rate is not necessarily fixed, and the tax targets are not necessarily limited. In times of shortage of money, things that were not taxed before may have to be taxed. Once the finances are a little better, taxation will be suspended.

For example, when it comes to wine money, it is collected in some years and tax-free most of the time.

It is quite miraculous to say that taxes can only be collected if they cannot be stopped. However, some taxes in the Tang Dynasty were really only collected on an emergency basis. If they are collected this year, the next collection may be more than ten years or even decades later.

It lasted for a year or two, and then stopped again, which is hard to understand.

When it comes to living within one's means, one must live within one's means. He also abides by financial discipline and controls his expenses well.

"That's all. I'll talk to them in detail when I return to Beijing tomorrow." Shao Shude thought for a while and said, "We can't fight the Persians for a few more years. Now that the world is at peace, it's time to clarify our finances. We will live within our means. I

I don’t like it very much, I need to change it.”

Shao Shude couldn't remember how many times he wanted to reform the fiscal and taxation system, but there was always money for it, which made him reluctant to change. Now, he has finally figured it out. There is no such thing as a good time, and there will always be money.

Sometimes, money is never enough.

Just keep waiting - there are only a few more years to wait.

On March 15, when he returned to Beijing, he convened officials from the Political Affairs Hall, the Libo Yuan and the Liangya Privy Council to question the situation and ordered them to formulate a new financial framework.

It includes not only the types of taxes, tax rates, but also the proportions borne by each department.

Let’s call it the first serious fiscal and taxation reform in Daxia.


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