The pricing contracting of the salt and iron monopoly increased the court's stable fiscal and tax revenue by more than 2 billion yuan a year - of course, it cannot be said that it was a completely new one, because when the court directly operated it, the operating income was not low, but the money was not considered tax and profit.

However, after the government supervises the private sector, the operating efficiency has been improved, and the additional net income will be increased instantly in the short term, which will only be hundreds of millions. In the future, we will rely on long-term industrial development and prosperity of industry and commerce.

Once the two gaps of salt and iron were opened, Li Su wanted to increase the scope of the official franchise, so the resistance was not that great. Moreover, everyone accepted the operation of "the monopoly rights can be sold directly to calculate prepayment of taxes".

It also accepted the link between the tax payment link and the production link rather than the sales and circulation link, which is more conducive to the centralized management of industrial output.

In the future, whenever you want to produce franchise, you must apply for a license when opening a production workshop and a workshop, and clarify the taxable amount according to the scale of the production equipment - that is, when the industrial tax was collected in the Ming Dynasty, the tax amount was determined according to the number of machines in the Jiangnan loom workshop.

No matter how much cotton silk you produce every year, you only need to pay taxes if you have a machine. If you don’t report it after the production machine, then check the tax and fine.

This is also the most convenient way for the government to roughly impose industrial and commercial tax in an era without actual production verification technology. Even if it is still too extensive in the eyes of later generations, it is easy to exploit the factory owners in years of unsalable sales and production. However, at least it was far ahead of the times in the late Han Dynasty, and there was really no better way to choose.

During the afternoon discussion agenda, Liu Ba announced the materials to be added to the special tax collection during the fierce debate among his colleagues:

Salt, steel, tea, wine, pepper and other spices, Shu brocade, cotton cloth, celadon waterwheel and shuttle looms have emerged in recent years, and vehicles and ships...

All are calculated based on the scale of production equipment.

Of course, many of the things in this were severely opposed. After all, I felt that the imperial court had been too broad-minded. If most textiles were taxed in the production process, how could the people produce them?

However, Liu Ba also analyzed it one by one, and even Li Su and Zhuge Liang occasionally came to help explain it. At this point, they were too lazy to continue the confrontation between Liu Ba and Zhuge Liang.

Liu Ba pointed out that Shu brocade, spices, wine, tea, and celadon are all luxury goods, and the country should control its consumption scale and encourage frugality, so there is nothing wrong with heavy taxes for the production of these things.

Although cotton cloth has gradually lowered its prices and may become a livelihood product in the future, it is reasonable to impose production tax on industrial tycoons. If you are afraid of small-scale production that harms the small peasant economy, you will only impose taxes on shuttle looms and other large-scale advanced centralized production.

In other words, if ordinary people still use old and dilapidated looms decades ago and weave cotton cloth, the government will not care about it.

But those looms are originally inefficient in production, and it is definitely not cost-effective to weave brocade and cloth that can be weave manually in a new loom.

If we insist on using old machines to produce a little bit of it on a small scale for ourselves to wear and not sell it, then the government will not compete with the people for profit.

What's more, Liu Bei's camp had a "patent law" before, which was protected by technological innovation. The production of hydraulic spinning machines and flew-and-screw brocade woven fabric woven machines requires the payment of patent fees to the Li family and Zhuge family.

Therefore, all equipment production links must be monitored. After the machine is produced, officials who are in charge of industrial and commercial tax will be stamped with a nameplate on the machine and numbered it and registered.

After the machine is sold, it must be registered with the government. The number of a certain batch of looms is sold to a certain industrial and commercial owner in a certain county. How much machine tax should the owner pay for each year...

If you imitate these machines without authorization in private and are found to have machines without the official nameplate registration number when the government inspects the workshop, it will not only be a three-fold penalty for confiscation that should be given to Li Su and Zhuge Liang, but also a five- to ten-fold penalty for confiscation and tax evasion.

The loom can be managed and paid the "value-added tax" of industrial production in this way. Of course, other magnetic kilns and distilled liquor workshops can also be managed in accordance with the management.

Those technologies are also within the "patent authorization validity period", so they are still easy to control (Li Su currently recommends that Liu Bei set the patent period of five to ten years, and the level of approval is at least half shorter than later patent laws. This is also considering the national conditions of the ancient times, after the technology really spreads, it can only be the law and not blame the public, so it is protected for a few years.)

The current wine steaming and celadon-burning workshops are either opened by the Zhuge family, or authorized by them. The top craftsmen who master core secrets are also treated extremely high, and the number of people is small and easy to control.

Anyone who dares to study without authorization will not pay patent fees and will not pay luxury goods production tax unless it is not discovered or reported, will immediately lead to the camp to seize and pay the arrears of taxes and patent infringement compensation.

The specific tax amount of these things is also slightly more complicated than the "taxes collected by the loom" like "taxes collected by the station". Local financial and tax officials need to conduct on-site verification to confirm the design output of the distillation furnace and kiln in the wine-stewing and porcelain-firing workshop, and taxes are collected by the capacity.

Similarly, other water wheel mills and hydraulic forging hammer workshops also charge industrial taxes according to their rated production capacity. When you see a water wheel erected by the river, you can go over and check it.

Moreover, considering that these things were mostly made use of the water conservancy projects built by the government to ensure stable water flow all year round, we should have paid for them. A few years ago, when Li Su was governing Sichuan, he charged a fee for the water truck workshops around Dujiangyan and Leshanyan.

In the future, these special special policies in the early years will be clarified and rectified into common laws. Even water truck workshops beside natural rivers can collect taxes. If artificial water conservancy facilities are used, the tax rate will be increased to show fairness.

The last tea garden and pepper fields are taxed according to the verification of planting area. Vehicles and ships, especially the "Western Region amphibious caravans" during the "patent protection period", then compare the loom, and when the equipment production workshop appears, the nameplate number is registered, and whoever buys it will pay tax.

...

After a series of combined punches, officials related to the Finance, Civil Affairs and the Ministry of Workers and the Ministry of War were all dazzled and incredible.

"The various tax methods that Li Sikong and Liu Shangshu thought of when collecting taxes during workshop production were too detailed and terrible. Why did they think of so many tricks to donate and pay cumbersome taxes to them?

However, the tax on transactions, circulation and transportation has indeed been reduced. Things that were originally only available to official production, but now the private sector is allowed to produce privately as long as they give money. There is a nameplate on the equipment and the government has registered and registered."

"This has put more heavy taxes on the industrial and commercial industry, but it has also given them more fair management. I hope Li Sikong can keep his promises and the court will no longer be willing to exploit merchants like Emperor Wu or even other tyrants in the future."

All civil servants are basically looking forward to it.

It has to be said that at the end of the relevant tax laws, Li Su emphasized some encouraging clauses. He hoped that Liu Bei would also promise the state's protection of industrial and commercial property. Since heavy taxes are standardized, foreign exploitation cannot be carried out, and private property cannot be protected.

Although this kind of private property protection must not reach the level of modern times, at least it cannot be done by "fattening and killing pigs". If you want to manage it, you must "not retrospectively". Which industries do you think make too much money, eat too ugly, and converge in conflicts and aggravate, then after the tax law is revised, add more taxes and macro-control in the future.

Therefore, although most civil officials felt that the new tax law was too heavy and miscellaneous taxes, Li Su finally gave a sweet date and suggested that Liu Bei personally guarantee that "in the field of industrial and commercial tax, he always promised that the law would not go backwards and would not clear the previous operations without regulations."

Liu Bei also expressed his willingness to write this "ancestor's law" into later monarchs, and now he finally calmed down most of his resentment.

After all, there has not been a benevolent monarch who can do this since ancient times. The emperor has added punishment to merchants. While "donating heavy taxes", Liu Bei emphasized "confirm the rights and responsibilities, and settled the disputes and stopped the disputes" and encouraged "those who have constant property have perseverance", which can be regarded as following the way of Mencius's saints.

——
Chapter completed!