There were only twenty types of taxes in the Ming Dynasty. All of them were shrinking at an alarming rate.
Land tax: Land tax was one of the main sources of tax revenue for the Ming Dynasty government and was used to pay farmers' land tax.
The land tax system differed in different dynasties and regions, but during the Ming Dynasty, land tax was still one of the most important taxes for the government. However, with the annexation of land and civil servants occupying land without paying taxes, there were fewer and fewer self-cultivators. Land tax sharply increased
reduce.
Craftsman's Service Tax: Craftsman's Service Tax is used to support specific industries such as construction, transportation and water conservancy projects. This kind of tax was very common during the Ming Dynasty, especially in the Jiangnan area. These people took refuge in famous people to evade taxes. In the later period,
Basically better than nothing.
Corvee: Corvee was used to pay labor taxes for war and official needs. This tax was also widely used during the Ming Dynasty. Not only did this part not decrease, but it intensified, encroaching on agricultural time and greatly affecting agricultural production.
Mining tax: Mining tax is a special tax levied by the government, mainly used to support mining activities. Mining tax was the hardest hit area for the emperor to extract money from, and was the focus of struggle between local gentry and the emperor's minions. In the late Ming Dynasty, when
Sometimes or not, it depends on the outcome of the struggle between the two parties.
Tariff: Tariff is another special tax levied by the government, mainly used to support trade activities. Including city tariff, which is the tax collected at the city gate, such as Chongwenmen Customs in Beijing, etc. Water tariff card, such as water pumping at river docks, etc.
.The canal's key locks and other places collected taxes on passing goods. Except in the early period, the court could gain profits. In the later period, merchants followed the officials' cars, boats, and sedans to cross the border and basically could not receive a single copper coin.
Silver tax: Silver tax is a tax with silver as collateral. It is mainly used to pay for wars, military operations and official purposes. It basically shrank in the later period.
Real estate tax: Real estate tax is a tax levied on real estate. In the middle and later stages, it began to be unable to collect taxes. Civil servants were the main property holders and they refused to pay taxes.
Pawn tax: Pawn tax is a tax levied on pawned items. It is in name only. Pawn shops do not file tax returns, and civil servants do not check. No one knows their actual business conditions.
Cattle, donkeys, horses, pigs and sheep taxes: taxes levied on cattle, donkeys, horses, pigs, sheep and other animals. There are not many of these in the country, and the main ones are with Qinghai-Tibet and Mongolia. There is a lot of slave trade, but most of them are swallowed up by the border town generals.
.
Tax on floral cloth and cigarette packs: a tax levied on floral cloth and cigarette packs. This part is very small in quantity. The limited tax revenue also goes to complicated destinations. The amount flowing into the Ministry of Household Affairs is limited.
Liquor tax: A tax levied on alcoholic products. The only more reliable tax. However, due to food shortages in the late Ming Dynasty, the brewing industry was actually greatly affected, and the total amount was not much.
Land tax deed: A deed tax levied on land transactions. The gentry annexed land and real estate and basically paid no tax. The number of transfers among common people decreased significantly in the later period, and the tax revenue was very small.
Dental sticker tax: a tax levied on tooth shops (intermediaries). Small tax type, limited quantity
Sea tax: A tax levied on maritime trade.
All this money was collected by the Zheng Zhilong brothers. They were based in Fujian and relied on the Zheng family fleet to collect taxes on merchant ships traveling to North Korea, Japan, Ming Dynasty, and Luzon.
The Zheng family earned 20 million taels a year and built a splendid mansion in Fujian.
Zhuyin Mu Zhiyin: Taxes levied on wood and other plant resources. Mainly in densely forested areas such as the Southwest, but the She'an Rebellion completely dragged down the finances of the Southwest. These taxes are not enough to plug the hole.
Heliyin: A tax levied on river resources. Small taxes, and gentry's boats are tax-free.
Brick Silver: A tax levied on building materials such as bricks and tiles. Most of them were bought and sold by gentry and basically no tax was paid.
School rent: Lease fees or rent levied on schools and other educational institutions. The amount is very small and can be ignored.
Ma Yin: A tax levied on hemp products.
The base is very large. In the Ming Dynasty, linen was the main clothing material. Linen was cheap and durable, and the textile technology was mature. Most people wore linen clothes. Cotton clothes and silk were high-end products. However, the tax efficiency of this part was not high.
Chestnuts and other agricultural products are taxed on chestnuts and other agricultural products. The total amount is not large, the tax efficiency is not high, and most of them are misappropriated by local governments.
From the above, all existing taxes in the Ming Dynasty were ruined. New taxes must be introduced, otherwise there would be no hope of solving the financial crisis. Later emperors have been trying to find ways to extract money from civil servants' agents.
Yan Song, Chen Feng, Wei Zhongxian and others were all the emperor's money-making minions.
In the late Ming Dynasty, the conflict between the emperor and his ministers was about making money and whose money it was.
Especially Chen Feng and Wei Zhongxian, they pointed the finger at the mining gangs, beheading their heads and confiscating their homes, using all possible methods. Not only did they cause a lot of blood to these local bullies, but even several generations of their work were wasted.
Today, the gentry in the south of the Yangtze River provide food to millions of people in the capital every year. Their children account for half of the imperial examinations and monopolize the officialdom of the Ming Dynasty.
Their influence spread throughout the Ming Dynasty, and their inner voice was how to oppose the emperor's arbitrary collection of taxes.
Now, Zhang Tianru, who is instigating the person whose pseudonym is called Justice, dared to take the risk of challenging Chongzhen and sacrificed the great murder weapon of Magna Carta.
We, the gentry of the Ming Dynasty, have to follow the example of the nobles of England and talk to the emperor. You can't just collect taxes however you want. We all have to discuss it.
The nine-thousand-year-old approach of collecting taxes from anyone who has money is unacceptable and unpopular.
If your Majesty does not understand, we will explain it to you carefully.
We can't just punish those who don't teach them.
When Yang Fan read these articles, his nose almost twisted with laughter. It is estimated that Chongzhen would smash the Qianqing Palace after seeing these.
These taxes were set by Taizu, but now there are problems with all of them. None of them can be collected in full according to the original regulations. The 70% reduction is too small.
But the imperial court is currently suffering from internal and external troubles, internal rebellions, and external troubles. It is absolutely impossible without money.
The emperor could only take money from the gentry because the people had no money.
Even if you put them all on the clamping stick, you still can't get out the money, because the money will not come out automatically.
Yang Fan had given him some advice before, asking him to quickly waive all agricultural taxes and corvee labor, and first appease the rebellious farmers.
Then, the salt tax is recovered and auctioned under a tax package system.
Auctions are conducted at three levels: city, provincial capital, prefecture, and county.
The silver obtained in this way is enough to maintain the finances. And the impact is relatively small.
What was being captured was the interests of some salt merchants among the Shanxi and Huizhou merchants. It was not aimed at the entire civil servant group.
Zhang Juzheng's failure was because he wanted to inventory the amount of land, verify the actual land under each person's name, and then collect taxes according to the land. Although it is an overall solution to the problem, land tax is indeed the main tax. Once the land tax is solved, it will be completely solved.
problem.
But this would move the entire civil service corps. The resistance would be too great.
Yang Fan's method targets a small group of forces such as salt merchants. The difficulty varies greatly.
Even if the salt merchants resorted to violence and came to Quanwuxing, Yang Fan and the emperor were not afraid.
Isn't it just a beating? Who is afraid of whom?
If it is no longer possible, recruit the private salt dealers, organize them, arm them, give them sales rights, give them weapons, and let them fight with the salt dealers' thugs.
Let's see who can defeat whom. Whoever wins the tax-free area will be given it.
This kind of fighting for the rice in the bowl is the most life-threatening thing.
It's a pity that Chongzhen didn't have the courage to delay it for so long, and now the cucumbers and vegetables are cold.
The gentry from the south of the Yangtze River could tell what his purpose was from the way he trembled when he tried it in the capital.
Now, people have taken the lead in publishing the Magna Carta.
The purpose is to abolish the emperor's right to change taxes. If you want to change the status quo, just discuss it with us and not be arbitrary.