Li Su roughly explained his consideration of "how to speed up the new army's combat effectiveness and invest in the front-line battlefield at a time faster than the enemy's expectations", and even several major questions about Huang Quan.

In addition to the aforementioned new recruits who are not accustomed to the local environment and are prone to plagues, they also include some supporting operations:

If the speed of the troops was accelerated in the future, how to cover up, fire smoke bombs, and attack the time difference. Even Yuan Shao, who was deceived on the Northern Line, felt that the new reinforcements used by Li Su on the Southern Line were drawn from the Hanoi battlefield in the Northern Line, and he tempted Yuan Shao to underestimate the enemy. He felt that this time was really an opportunity."

Of course, this last part is quite general. Anyway, Zhuge Liang can understand his thoughts and adapt to the situation in the front. The advice to Zhuge Liang does not need to be too detailed. After all, Li Su is 1,500 miles apart and several months away, and he cannot predict that the enemy will be thousands of miles apart. If you want "the disciples can win but the teacher will not control him."

For all the questions mentioned by Huang Quan, Li Su did not expect to write them into the secret memorial to Liu Bei before, he would add them as an attachment to the explanation, so as not to ask Liu Bei that he could only rely on Huang Quan to explain oral explanation. Of course, because it is more trivial, Li Su did not write them himself. He was very busy and asked Xu Shu and Zhang Song to sort them into similar "meeting minutes".

This memorial writing model is quite innovative. Since the imperial system in China has been established, no minister has written memorials to the emperor in this way.

It is a bit similar to the "Ten Teachings" fiction that Yang Xiu gave to Cao Zhi in history. After memorizing it, Cao Cao gave Cao Pi and Cao Zhi an assessment. When he asked which one he asked, he would take out the corresponding answer.

Similarly, when Liu Bei reads, he doesn't have to read them all. First, he will summarize the main text. If Liu Bei has good understanding and no doubts, he will not have to read them later, which will save Liu Bei's time. If Liu Bei feels that he can't figure it out or finds that there is a risk, Huang Quan will then guide him to search accordingly to see if Li Su had thought of it.

Later, when the imperial court encountered such discussions in different places, they imitated them. After the memorials given to the emperor, the meeting minutes could be attached for viewing if necessary, so as to facilitate the formation of solutions.

Anyway, Li Su has more than 1,800 years of experience in office collaboration, so this is not really valuable, but as long as it is something that comes out of his mind, even just a little way of doing things and work and study habits, it can benefit the ancients a lot, and they think that everything has value in learning.

...

After the negotiations on the expansion of the army, Li Su talked to Huang Quan about his ideas on how to grasp the rhythm of reform, which also made Huang Quan feel very reasonable.

After several days of discussion, Huang Quan said goodbye and rushed to Chang'an with his mission. He traveled thousands of miles and returned to Chang'an on the tenth day of April seven days later.

Moreover, three days before returning to Chang'an, when he passed by Wancheng, he met Gao Shun first according to Liu Bei's care before departure, and then conveyed Li Su's opinions on how to adjust the arrangements for training and expanding the army to Gao Shun so that he could start the execution immediately and waste less time.

Gao Shun was a little surprised at first. He was rigorous in nature and was afraid that Huang Quan would pass on his mission. However, Huang Quan showed him a handwritten letter, which was given carefully and in advance by Liu Bei, meaning "Li Sikong has any suggestions on discussing military training this time. Huang Quan can directly arrange for relevant generals to do it when he returns, and there is no need to ask for instructions."

Liu Bei also knew that a half month of remote work wasted time, and Li Su's suggestions must be good, so he should fully delegate power, which can be considered a special task.

Gao Shun couldn't help but sigh after reading this sacred edict that had been blocked in advance. His inner impression of the emperor's trust in Sikong was deepened.

After returning to Chang'an, Huang Quan reposted and explained the discussion with Li Su again. This time, Liu Bei did not have any questions about Li Su's military opinions. He basically read Li Su's "Minutes of the Discussion Process Meeting" directly, and accepted it in full, officially approved it, and kept it for filing.

As a result, Liu Bei couldn't help but sigh: Boya knew that he could do things and knew that after half a month of discussion, he should have posted all the "meeting minutes and decision-making process" of his ministers, so that the emperor could check it out and avoid the envoys who conveyed the message would explain too much oral and not be afraid of spreading the wrong words.

Zhuge Liang's suggestion last time was a bit incomplete, at least the decision-making process was not formed on the secret memorial, and part of it had to rely on Huang Quan's verbal revision.

So Liu Bei casually said that Huang Quan remembers to take care of Zhuge Liang next time: Hedong and Henoi, there are any issues that require the overall cooperation of the court. When the secret report is made, remember to learn from you, Master Li, to write the minutes of the meeting.

Then, starting from the summer of this year, Zhuge Liang became the first "victim" of the meeting minutes, and began to learn to imitate the teacher's office style, attaching the decision-making discussion process to the appendix.

(Note: Let's clarify a little. In the formal court discussion, every minister said something in front of the emperor will be recorded by the secretary, but it is limited to court discussion. As for the minister's memorials, there is no need to write about the discussion and decision-making process, and the emperor will not read it)

Not to mention these long-term impacts, just saying that Liu Bei completely accepted Li Su's opinions on the expansion and training part of the army, he continued to look at the industrial and commercial tax reform. Then he soon had to admit that Li Su's plan was much more persistent than his initial idea of ​​slapping his forehead and was more gradual.

Li Su suggested that Liu Bei: This year, we must not impose new industrial and commercial tax immediately, and we cannot try to form common laws. The resistance is too fierce. After the first year, we should make a statement, and promise that "even if we want to carry out this reform, we must start from the year after year. It will definitely be the same for the next two years, giving the people the adaptation period, and at the same time, we will use this period of time to discuss the specific implementation plan of the new commercial tax."

At the same time, after the news is released, the court can make a promise first, and this year it will still take the initiative of wealthy businessmen and noble industries to take the initiative to pledge. However, all pledges can be deducted from the doubled tax exemption amount later.

For example, if you donate 100 million yuan this year, the annual pre-tax profit of this wealthy man will be 500 million yuan the year after. According to the tax law, 100 million yuan is required. Then you don’t have to pay this billion yuan. Even if you don’t have to pay the tax in the year after that, you will still be 100 million yuan. You can continue to deduct it for two years.

This is also to differentiate and disintegrate the system of wealthy businessmen and nobles, and allow more exemptions for those who actively seek refuge.

Of course, the specific algorithm of tax rate must be discussed slowly if you have time in the future. It is unlikely that you really follow the method of "paying taxes on a proportional basis for pure profits". After all, there is no corresponding accounting system in this era, and it is impossible to calculate the other party's net profit and cost.

Therefore, from the perspective of type, the industrial and commercial taxation is definitely not "value-added tax" but "business tax", which is changed from the current "municipal tax" according to the old system of the Han Dynasty.

These are complicated in detail, and we will talk about them until this wave of war is over.

Anyway, the Han Dynasty had previously had "city tax" that was common law (trading in specific market areas, 2% transaction tax was collected), and theoretically "tariffs" as temporary extralegal measures, but there were no taxes in the handicraft production links. In the future, it would definitely be sorted out and unified.

(Tariffs were only paid in the Spring and Autumn Period and the Warring States Period by passing through border passes between vassal states. After the Qin Dynasty was unified, they were all one country and should not pay tariffs. In the early Han Dynasty, for political correctness, it was also shown that a businessman in the world did not "exit the country", so he did not charge tariffs, but only market taxes were collected.

However, there was no money to spend in the late Western Han Dynasty, and most of the time in the Eastern Han Dynasty, the tariffs were actually restored extra-legal duties, and every time the county/fairing border was passed, or the imperial court had a checkpoint for the garrison, the receipt value was 2%. After the war, the princes of all sides increased the extra-legal ratio in order to raise military supplies, and it was normal for them to increase the extra-legal ratio to 10% or even higher.

In addition, the "city tax" has always been paid according to the turnover, but in fact, it is the official who supervises the city and the guild organizes tax collection. It is also because the direct collection cost is too high because the tax collection is difficult to check the account. The tax collector estimates the sales of the city last year and pays 2% to the government, and the government recognizes it.

Similar to the "Zhou" in Japan during the Warring States Period, or the "European Association" in the West. The "Lushi LeZhou" in Nobunaga's game is actually abolishing the tax-bearing officers in the city. The princes directly count the transaction volume of merchants and directly levy taxes, so that the tax-bearing middlemen will not make the difference.)

Such a complex and chaotic collection method and no stable system, there are many tricks in statistics at each link. If Liu Bei and Li Su can strictly control statistical methods in the future, merge the types of taxes, remove unreasonable space for profit-making operation of intermediate contractors, and make good distribution of interests between the court center and local governments.

Then, I believe that even if the percentage of the tax rate seems to increase slightly by a few points, or even 10%, the rebound of merchants will not be too fierce.

At least now, we will announce the idea of ​​"merging taxes and reducing intermediate links" first, and build momentum to gain more understanding.

...

This matter is very important, and Liu Bei wants to fully accept Li Su's suggestions on military and financial modifications, but he will not be "spoken and secretive", so he just keeps those far-reaching parts that have not yet been implemented and are kept confidential.

As long as those upcoming implementation does not involve military secrets, they discussed it with Zhong Yao, Xun You and Fa Zheng, and asked Huang Quan to attend and help explain.

Zhong Yao and Xun You could see from this order of discussion that they were just checking for omissions and filling in the gaps. His Majesty did not ask them the first time to ask them for advice. His Majesty only discussed with Li Sikong in the general direction. With the help of the whole group, almost all the ones that should be passed were approved in April.

On the front line, Gao Shun was following Li Su's request throughout April, giving priority to the recruited new soldiers and the northern soldiers captured by Yuan Shao's army to speed up the training, and improving living conditions, so as to strive to put them into use as soon as possible.

However, Li Su also knew that northern soldiers were afraid of heat. If they delayed the hottest June of the lunar calendar, it would be difficult for northern soldiers to adapt even if Gao Shun was able to train troops.

Therefore, Li Su must use other methods to speed up the progress of this adaptation from various perspectives of nutrition and medicine.

Because Hua Tuo, Zhang Ji and other famous doctors were all officials here at Liu Bei, and they joined him five or six years ago in 192 and 193. In recent years, Li Su invited Liu Bei to set up some medical officials with higher ranks, so that Hua Tuo and Zhang Ji would also bring their apprentices to get a batch of military doctors who were not accustomed to the plague, and were not accustomed to the local conditions and injuries.

Among them, Zhang Ji also studied the miasma prevention and control experience of completely pacifying the Southern Central Campaign. Later, Li Su's camp reached Lingling, and he also participated in it when he was in Jiaozhou.

After years of theory combined with practice, coupled with Li Su's advanced concept guidance, most of the military medical officers of the Han army had a consensus: the local environment was mainly caused by three aspects:

The first is that the weather is not suitable for hot, hot, dry and wet weather. This is unsolvable, but it usually leads to colds or heatstroke, which is not prone to infectious plague.

The second is discomfort with the "microworms" when drinking water in the air and skin contact (Zhang Ji cannot understand the concept of "microorganisms", so Li Su did not say it ahead of time). Fortunately, you don't have to really know microorganisms to understand this concept, you only know mites.

Li Su often went on business trips in his previous life. When he first went on a business trip, he felt rashes on his body and itchy skin. This is mites. Because people have become accustomed to mites in areas where they have lived for a long time, mites will not cause diseases, but mites from other places are prone to malignant diseases to people from other places.

To solve this problem, the military doctors of the Han army knew that the summer mats were fumigated, and the army prepared special anti-worming and incense. As for the artifact flower dew that had been used for five or six years, the supply was increased, which could also speed up the northern soldiers to adapt to the miasma in the south.

When Li Su decided to use northern soldiers to attack Sun Quan, he immediately ordered Dianzhou to increase production and let Dianzhou governor Gu Yong personally supervise the dispatch and raise the military supplies of these South Central. He also asked Gu Yong to personally escort some supplies to the appropriate time and participate in the battle to pacify Wuhui.

Of course, this matter was not Li Su's private transfer of a rank-up official, but also the suggestion that he asked Huang Quan to bring back to Liu Bei. Because after taking down the Wu Association, he had to consider local governance and win over the hearts of the people.

Originally, the four clans in Jiangdong were Gu Lu and Zhu Zhang. Now, except for Lu Xun and Lu Ji who joined Cao, all the others were killed by the Sun family. The Zhu family was the iron-kick who followed Sun Jian in the era. After destroying Sun Quan, they would definitely lose all the Zhu family. Therefore, only the Zhang family, ranked fourth in Jiangdong, and Gu Yong, who was the "returning home group".

Li Su also told Gu Yong privately that he would do his best to help the court stabilize Nanzhong in the first five years, develop production, and win over and transform the barbarians. These talents in internal affairs were seen by the court (Sikong).

Therefore, as long as we help to do a good job in the logistics of the final battle of the Wuhui and the work of the people after the capture, Gu Yong will be transferred from Dianzhou to Yangzhou.

Although it is a flat relocation, how can the wealth and cultural level of the southern central area, as well as the area and population of Yangzhou, one of the world's largest prefectures? And for Gu Yong, he still returns home in glory, so Gu Yong of course said he should do it well.

In addition to the two aspects of climate and miasma, the third major reason that ultimately leads to people’s discomfort in the local environment is that they are not adapting to food and drinking water.

Zhang Ji and Hua Tuo had a vague impression of this, but they could not explain the scientific principles. Li Su knew that the main reason was that the human gastrointestinal microbial flora was not suitable for new foods.

This has become common medical knowledge in later generations. Everyone knows that "what people want to eat is not just your brain wants to eat, but also the microorganisms in your stomach and intestines are feedbacking and telling the brain what you want to eat."

A person who does not eat spicy food will have diarrhea when he eats spicy food. It means that the microorganisms in the stomach and intestines are not adapted to it and stimulates the body wildly. After a long period of time, it will gradually stop dying. Most of the microorganisms in the intestines that are not spicy-resistant to spicy food will die and no longer resist.

Similarly, the stomach and intestines of people from Wuyue, Jiaozhou are adapted to seafood, river fresh fish and shrimp, and the northwest are adapted to beef, sheep, ramen, which are all the results of symbiotic choice between humans and gastrointestinal microorganisms.

Li Su had scientific knowledge in this area, so he naturally knew to ensure the treatment of northern soldiers when Gao Shun was training. Gao Shun specially moved the training bases captured by Yuan Shao's army from south of Wancheng to Xiangyang, and then asked the local area for more military needs under Li Suzhi's order to ensure that Yuan's soldiers could eat at least a meal of fish, shrimp and aquatic products from the Yangtze River Han River at least every other day.

Those who don’t like to eat fish have to force them to eat. Every day, there are military medical teams patrol the camp. Any patients who find that “the stomach and intestines are not used to eating fish and are listless and vomiting and diarrhea” are treated in a concentrated manner and are treated with medication.

Under such scientific management, the speed of the northern soldiers' habits to the humid and heat in the south and eating fish and shrimp is naturally far beyond the speed of natural adaptation.

Normally, no one cares about the adaptability that may take a year or two to develop, but it will be a slight success in one or two months.

Of course, there are more than 10,000 people, and there are many prisoners of war. If this force is promoted, there will be some casualties and injuries, but it will be controlled below one thousandth of them.
Chapter completed!