After three or four court meetings, including the time when Li Sugang pretended to be addicted to women and was determined to take a vacation when he returned to Chang'an, it took more than twenty days in total.

Li Su, Zhuge Liang and Liu Ba joined forces, and Zhong Yao also intervened and attracted hatred to a certain extent. With the help of external Cao Cao's pressure, he finally advanced the draft reform of the Han Dynasty's new industrial and commercial tax law.

Of course, among them, Liu Bei's firm support is also the most important. Liu Bei's support for Li Su has obviously exceeded the trust of other monarchs in history in the reform ministers.

However, as Faraday asked the noble lady the famous saying: Madam, what is the use of a newborn baby?

Any newborn thing will not have much substantial effect when it is just implemented. Li Su encouraged Liu Bei to reform the tax law, and the amount of money that can increase income in the first year is not particularly huge.

What Li Su valued more was that after "letting loosen the concessions and allowing private capital to intervene in the development on its own", the cakes of these industries themselves were expanded, the total amount was developed, and then the court could receive more taxes.

All the government needs is to confirm rights and responsibilities, settle disputes and stop disputes, and give a fair environment to protect the development of productivity.

After the reform was passed, the news between Li Su and Liu Bei had almost been communicated. The communication barriers between the north and south government affairs that had accumulated over the past year and a half have basically been clearly discussed.

Calculate the days, Li Su will go to Luoyang in a few days, first becoming his Sili lieutenant, and also in charge of military and political affairs in Sili and Jingzhou.

In the last few days of Li Su's departure, Liu Bei also gathered his close ministers in Chang'an every day to find Li Suci to have a banquet and relax every day. He knew that Li Su didn't need to be quiet alone, so he had arranged a lot of social interaction for him.

Liu Bei knew Li Su very well.

Because many ministers are actually nervous in front of the king, and they are not interested in the "team building" where many colleagues attend.

It is similar to the introverted social animals in later generations. When I heard that I would build a team on weekends, even if the company paid for a trip or the company spent a wallet to eat, drink and play, the introverted social animals would still be anxious and felt that it would be easier to sleep alone.

However, although Li Su is introverted in nature and does not like socializing very much. Liu Bei can see this, but Liu Bei knows that Li Su was in Xiangyang and Wuchang before, and in the future, he would have plenty of time to be alone in Luoyang.

You can enjoy the coldest place you want as long as you want. After you go to Luoyang, you can do whatever you want.

So it is rare to go back to Chang'an, and socializing will not make Li Su anxious.

Liu Bei can be said to know people.

Li Su did greatly alleviate the lack of normal social interactions. On November 25, Moji noticed that Li Su was a little tired of being very careful, so he kicked away and announced that he would have a holiday for a few days in the next few days and would not be given a banquet in the palace every day.

He also hinted that Li Su didn't have to hurry on the way to Luoyang, and he could set off a few days in advance, pass by Huayin halfway, and go to the old place of Huashan to revisit and travel. I heard that Zhuge Liang's observatory in Huashan was also deserted for a year or two and no one used it.

Li Su felt that the rhythm was very comfortable. When he lacked equal social interaction, Liu Bei made up for him. After he had enough social interaction, he was a little tired of it and immediately clicked.

He hadn't been to Huashan for almost two years, and it was nothing wrong to visit the old place again, so he decided to leave Chang'an a few days in advance, take Tongguan Road to Luoyang, and walk slowly and play slowly.

You can play at the Huashan Observatory and Miaozhen Palace for a few days, and you can cultivate your mind and mind. After all, after just getting a concubine this month, I was a little too unrestrained and overindulgent, and I need to make my mind quiet and clear.

...

While Li Su was enjoying her last vacation and socializing in Chang'an, Liu Ba, who was blamed by him, was not at all free.

As the Minister of Finance, after the new law was passed, Liu Ba's nightmare was just beginning, and the workload was even greater than when there was no new law.

Nothing else, Liu Bade immediately made a budget to estimate how much the expected tax amount of the new industrial and commercial taxes will be next year, and what is the current statistics on the scale of relevant industries. If you don’t do these tasks, you will not be able to collect money from next summer and autumn.

Just by investigating and filing files and initially checking the accounts, more than half of the entire Finance Department was in charge, and at least half of the time was busy. The original work had to be handed over to the remaining officials, and almost everyone in the Finance Department had to work overtime.

For this purpose, we will also set up a new deputy position of the Minister with a rank of one million yuan, three Orders and Department doctors with a rank of six hundred thousand yuan, the same number of Ministers and more minor officials, plus a local tax levy team. The entire personnel work will be very busy.

Originally, after the court's official system reform, the central government changed the nine ministers to nine ministers, splitting the people and wealth. But the problem is that the local government has not yet been demolished, and the chief officials at the county and county levels still arrested Cao Cao or Cao's subordinates to ask about civil affairs and tax affairs.

Now that local industrial and commercial taxes have suddenly become complicated, households and cadres will definitely not be able to withstand it. Therefore, starting from the end of this year, all three levels of prefectures, counties and counties must strictly establish independent financial cadres.

Each county will add at least one Cao official, two or three deputy officers, seven or eight or even a dozen tax checkers.

All counts Liu Bei's occupied 8 prefectures (7 prefectures and 1 seister, including the split of Yizhou and Dianzhou), with a total of 53 county-level administrative units (including the two counties that currently fell into the Linyi invaders, there should be a total of 55 counties), with a total of more than 400 counties.

According to this kind of talent system, at least one or two hundred "master-deputy municipal bureau-level" officials (equivalent to chief-deputy county magistrates), thousands of chief-deputy officials of county bureaus, and more than six or seven thousand grassroots minor officials in the county bureaus.

A regime that ruled 18 million people added nearly 10,000 civil servants at one time to do so, and basically every 2,000 people had to raise one more tax officer.

The total annual salary of the industrial and commercial tax team with a total number of more than 8,000 people is based on the one million yuan of the deputy department, the 400 to 600,000 yuan from the bureau, the 300,000 yuan from the county, the 100,000 yuan annual salary of the county, and the 300,000 yuan per year of minor officials (the salary of the 300,000 yuan in the tax bureau is also higher to support integrity and suppress corruption). In this way, the direct labor cost of levying industrial and commercial tax is 400 million yuan per year.

Including the most basic and necessary office funds and travel, it is at least 500 million yuan a year. Fortunately, after this system is built, there will be no need to expand it for at least many years.

Unless the industrial scale of the Han Dynasty grew dozens of times that of the present, resulting in insufficient industrial and commercial taxation, the expanded civil servants would be busy.

In this process, the only ones who are happy are the two major systems of the Ministry of Culture and the Ministry of Personnel. They found that at least the next eight years, the Maocai Examination, the eighth Xiaolian and Mingsuan exams and other junior college exams, no one who passed the exam had to queue up to be awarded officials.

The imperial examination was only implemented in the first year last year. Originally, many families of aristocratic families always wanted to say strange things or counterattack after they accepted the imperial examination reform with their noses. But now they heard that the proportion of officials has increased, and the benefits are immediately distributed after passing the exam, so they are no longer quarrels.

There are nearly a thousand small officials at the "County Industry and Commerce Taxation Bureau" level, and you can absorb as much as you come.

Even later, some people with filial and honest subjects were not of sufficient rank to be Cao Guan of the county tax bureau, but they were still willing to give up the opportunity to be an official and only become a tax collector similar to a clerk.

I don’t know why these guys are filial and "integrity" and have such "noble" character. Why would they rather be a clerk in industrial and commercial taxation who are full of money?

All the contradictions in the imperial examination system can be covered up for at least seven or eight years. Perhaps in the past seven or eight years, more reforms to increase the fairness of the imperial examination can be carried out, such as optimizing the "channel for each county's enrollment".

Perhaps with the joyful atmosphere of the wide appointment of tax officials, the resistance to deepening personnel reform has been covered up.

...

However, the birth of the industrial and commercial tax system has brought about the relief of the contradictions in personnel reform, which is not a good thing that can be mentioned on the table.

Liu Ba knew very well that if Your Majesty is grateful to Sikong for this, it would be your Majesty’s kindness. But if Your Majesty is not grateful and does not associate these two things, it would be a serious duty.

As the Secretary of the House, Liu Ba cannot expect to manage the expectations of his leaders.

Therefore, from the position of the Ministry of Finance itself, if you cannot immediately see that "income income is much greater than expenditure", it is absolutely unreasonable.

While reporting new staffing needs to be added to the Ministry of Personnel and the Ministry of Culture, Liu Ba finally roughly estimated the current scale of the new industrial and commercial tax base in the past few days.

On November 26, before Li Su left Chang'an and took office in Luoyang, at the last court meeting, after the discussion, Liu Ba took the tax base estimate list and the staffing increase list, and found Liu Bei and Li Su, hoping to report it separately.

Liu Bei's attitude was also very commendable: "Zichu is doing things quickly. It only takes five days after the new law was passed. The Ministry of Finance has estimated how many people it needs to increase, and the scale of the industry for all new industrial and commercial tax categories next year."

Liu Bei and Li Su took a rough look at the accounts calculated by Liu Ba.

When Liu Bei saw the expenditure part first, he was indeed surprised, but he still remained calm on the surface because of trust. Only Li Su knew it in his mind, and he had expectations for the taxation cost.

The main tasks of ancient local governments were nothing more than judicial security, tax collection, personnel education, and disaster relief.

The cost of tax collection basically accounts for 30% of the inherent expenses of local governments, which is also an important constraint on the low administrative efficiency in ancient times.

"Before I received the new industrial and commercial tax, I have to spend 500 million yuan a year to raise officials... If I can't make it several times more money, it's better to use this money to support tens of thousands of troops." Liu Bei thought to himself.

He continued to look at the revenue part, and it was estimated that the salt can be sold for more than 2 billion yuan a year, while the iron can be sold for more than 100 million yuan.

However, considering that these two items were originally made in the official business, the monopoly fee for the increased income was not enough to compensate for the new tax cost of 500 million yuan.

Later, all water trucks used in water trucks, whether used for spinning, grinding, or forging, Liu Ba tentatively set a standard water truck of "five horsepower", and collects 10,000 yuan a year in taxes and 30,000 yuan of water energy usage fees, equivalent to 2,000 yuan of taxes and 6,000 yuan of water energy fees for each "horsepower".

Of course, the previous details said that if it is in a natural river and the government has not invested in rectifying water conservancy areas, then there will be no major part of the water energy expenses, and only a tax of 2,000 yuan is allowed.

But when he saw the specific algorithm of "horsepower" in the clause, Liu Bei was stunned: What kind of algorithm and unit of measurement is this? Do I not understand the new measures of industrial and commercial governance now?

Li Su explained to Liu Bei next to him before he understood.

It turned out that Li Su chose a "standard horse" and according to the output power of "a thousand kilograms of pulley pulley lifting force" was set as "one horsepower".

Because the "horsepower" standard in later generations was 735 watts, which means "using the force of 735 knots to hold an object and move one meter per second."

Newton's concept was difficult to calculate in ancient times. It was converted into "kilogram force", which was about pulling something weighing 75 kilograms and lifting one meter per second.

Now that these units appeared in the East first, Li Su didn't need to take into account those Western units that had not appeared yet.

But he also doesn't want the "horsepower" algorithm to become too complicated in the future, or it may be significantly different from the horsepower size in history, which is not worthy of its name.

So he combined his early experience in the life practice of the waterwheels built by Zhuge Liang, as well as daily industrial applications, to estimate this new physical quantity.

Li Su defines "whenever you use a pulling force of one thousand jin, you can pull up something weighing 2,000 jin through a fixed pulley without any effort, and pull up a distance of 1 jin per breath (second)." The speed of doing work is "one horsepower".

In terms of conversion, 2,000 kilograms are about 450 kilograms, and 1 kilogram is 0.23 meters in modern times, which is slightly more than one kilowatt.

So Li Su's horsepower is about half higher than Hyundai's horsepower, which can be roughly understood as "kilowatts".

According to this unit, Liu Ba set a tax of "two thousand yuan per horsepower a year", which he thought was quite reasonable, because if you let a living person do these hard work, a person would have to pay a tax of 1,800 yuan per year.

But the cost of living people is far more than paying taxes. Living people have to eat and get wages. It’s like later enterprises hiring workers. The cost of social security and income tax accounts for 40% of their wages is considered a very conscientious and law-abiding enterprise. The tax is 1,800 yuan, and the wages of a worker a year are not worth 4,000 yuan?

(Note: Four thousand coins are not much in a year, equivalent to 13 stones of grain. If a strong man is a tenant farmer and has enough field planting, the surplus of grain should be more than 13 stones in a year.

At that time, workers were talents who "did not even have the opportunity or qualification to be tenant farmers." Tenant farmers were not completely proprietorous, but at least they still had a permanent tenant right. Workers were absolutely proprietorous. They didn't have to rent land and planting, and they couldn't rent them.)

Now Li Sikongding's "standard horse" is several times faster than an ordinary horse, and in real life it is almost equivalent to the working ability of a half horse.

The horse is as strong as a human being. When doing physical work, Liu Ba tested it. A one-horsepower water truck with four or five strong laborers are fine. A five-horsepower water truck with a manpower is the manpower of more than twenty strong men.

After all, compared with strength, mechanical power is of course much stronger than physical body. Even if there is no steam engine and only hydraulic power, it is very exaggerated.

The factory owner uses a "machine horse" to do physical work, and how much cost is it to pay industrial tax similar to a worker's personal tax. Isn't it?

The more Liu Bei thought about it, the more reasonable it made. How could he come up with such a reason for plundering a clever name for Boya?

If another civil servant comes to handle the matter, even if he wants to collect industrial and commercial taxes, even if he has solved the resistance to reform in principle. However, when it comes to the implementation process, he still has no way to start with the specific calculation algorithm.
Chapter completed!