When Lu Bu was about to issue a manifesto to spread all over the world and insult Yuan Shao to reveal the black information, Zhuge Liang was not in Taiyuan, and the focus of Liu Bei's camp at that time was not in this regard, so it seemed that everything happened naturally and there was no behind the scenes.

The main reason is that Zhuge Liang is also a mission to Henan Yin. He spent most of his time working for Master Li this year, and only spent three months to fulfill his obligations as the "General and Chief Secretary".

He headed north in early May, and after confirming that Guan Yu had entered Taiyuan City in early August, Zhuge Liang came back.

It was not that Li Su wanted to enslave Zhuge Liang, but that the area around Luoyang was rebuilt. It was only the first year and it was really busy in autumn and winter.

This is the people immigrated to Henan in Yizhou. The autumn harvest in the first season is related to whether Henan Yinhe Hanoi County will be completely self-sufficient next year, whether there is enough food to be stored, and whether the imperial court will transfusion blood from the rear to transport grain.

Officials at all levels must inspect and persuade farmers. When encountering difficulties in the people, they must find a temporary solution to the problem, so as to seek a smooth transition.

At the same time, this year is also the first year after the reform of industrial and commercial tax in Liu Bei's camp. After the autumn harvest in northern China in August, the collection of industrial and commercial tax was officially implemented for the first time. There will also be many problems in this process.

Zhuge Liang had to come back to help Li Su solve a series of financial work together.

And this work must ensure smooth implementation,

Because this year is the peak period for the construction of Luoyang New City and the construction of the Nanyang Bowang Canal, the financial expenditure pressure of Liu Bei's camp this year has also soared to the highest level of previous years.

The total expenditure of the canal in Nanyang County has been confirmed to rise to 15 billion yuan. This money is distributed within two and a half years, which is only half a year last year, the whole year of this year and next year (201), before spring plowing in early spring (201).

Moreover, because this year is the peak period for blasting and digging of expansive soil, the construction intensity is high, so the canal construction site will cost more than 6 billion yuan this year.

The construction of Luoyang New City can also cost more than 10 billion yuan of government infrastructure investment in the entire cycle. However, the project took a long time to pull out, and unlike the canal, it was not that the whole journey would require navigation before it could start to recover the investment.

Urban construction can make a little profit, and can also increase tax sources, so you can use the previous infrastructure to support some of the subsequent infrastructure.

In addition, Luoyang's "Yique Longmen Elevated Canal" project has been agreed. At least five or six years later, the population around Luoyang New City will expand to the point where it must be built before construction will start. By then, the War of Unification will most likely be completed. Therefore, this 5 billion will not cause financial pressure for the time being.

However, Henan Yin area still has a relatively huge infrastructure expenditure this year, that is, Zhuge Liang was ordered by Li Su to build a new shipyard in Mengjin and Chenggao, and to reserve a batch of transport ships and warships used in the Yellow River to prepare for the future decisive battle against the Kanto, Henan and Hebei region.

After all, when Liu Bei just took over Hanoi and Luoyang, the biggest problem was that the logistics supply was difficult.

Although Yuan Shao's army did not implement a "scorched earth policy" when retreating, destroying the "real estate" such as cities and roads, the "movable property" such as vehicles and ships could be easily driven away.

As we all know, large and medium-sized ships can only be built within the waters of use, and they cannot be built in other waters that are not connected. If the ship is driven over land. With the blockage of Sanmenxia, ​​after Liu Bei's camp occupied Luoyang and Hanoi, they could only rebuild ships from scratch in the middle and lower reaches of the Yellow River, whether they were warships or large transport ships.

This process will also be completed evenly within two years, so that Yuan Cao's water power on the Yellow River can be suppressed when sending troops in the future. This year is the first year, and I am basically busy with shipyards in the first half of the year, and shipbuilding will start in the second half of the year, and will be built in a long and steady manner next year as planned.

This not only ensures the smooth progress of the supply chain, but also prevents serious waste from over-construction of production capacity. Because you cannot expand the shipyard to too large in order to explode many ships in the short term, and the shipyard will waste it idle in the next few years.

In a nutshell, Nanyang County's infrastructure expenditure this year is 7 billion yuan. Luoyang Hanoi's infrastructure expenditure costs 30 billion to 4 billion yuan to resume production, and 100 billion yuan is the expenses for shipyards and ships and timber reserves in these two counties.

Total total, this year's infrastructure fiscal expenditure has reached 123 billion yuan.

In terms of military expenditure, it seems that the war was not very fierce this year. Guan Yu recovered the entire Bingzhou, and only about 2,000 people were killed and seriously injured. In the end, Taiyuan was forced to be liberated peacefully.

But the fact that people die less does not mean that they spend less money. Guan Yu initially relied on superior firepower and weapon technology, and the crazy firepower suppression destroyed Lu Bu's confidence and morale, forcing the later peaceful handover.

The total cost of arrows is more than 2 million, and this item alone is worth one billion yuan. Ninety thousand soldiers eat horses for three or four months, and one and a half stones per month are 500,000 stones of military rations.

Some people may say: Since it is the ultimate peaceful liberation, there is still more military rations that cannot be eaten, which may reduce some expenses. But in fact, this is not the case - because in the conditions for the peaceful negotiations with Lu Bu, we have to send severance food to Lu Bu.

The Guan Yu army had not finished eating more, and it was not enough to give Lu Bu all the money. Of course, this money should be spent, mainly because the threat from the Xianbei to the Han area has not been completely lifted. Giving Lu Bu a sum of money can at least let Lu Bu help with the pressure of the Xianbei plunder first. This is a matter of mutual benefit.

If Liu Bei himself revived the area within the Great Wall of Bingzhou and directly divided his troops to take over the Xianbei, the expenses would be more than one billion per year.

In addition, although Zhao Yun on the southern line conquered Linyi Kingdom, although he went to war in August last year, the battle was not completed until February and March this year. In addition, the supply consumption of tens of thousands of troops on the long voyage was also a huge sum of money and food.

Fortunately, this part of the materials is borne by the finances of several coastal counties along Jingnan, Jiaozhou and Yangzhou, so it is considered to be a good use of the goods and minimize transportation losses.

After all, the money and grain of these prefectures and counties are too far from the main battlefield of the Central Plains. If they are transported to the main battlefield of the Central Plains to support the unified war, the transportation losses on the road will be at least several% of the time, which is not cost-effective. It is just right to deal with the people of Linyi, and it will be eaten and drunk nearby.

Therefore, it did not cause much drag on the central government's finances.

In any case, the infrastructure expenditure this year was more than 120, Guan Yu, Zhao Yun and Lu Bu's severance expenses totaled more than 5 billion yuan, and there were also 3 billion yuan of basic fiscal expenditures, including the military pay of local garrison militias and the salaries of officials.

To sum up, the court's fiscal expenditure in 199 actually reached a terrifying 20 billion yuan!

If it were the period of Emperor Huan and the early years of Emperor Ling, this consumption would have been equal to the country's fiscal revenue for five years at that time.

(Note: The tax source of Ling Emperor was getting worse and worse in the middle and late period. He received less than 4 billion yuan a year, only 20 to 30 billion yuan. However, after Ling Emperor opened up selling official positions and collecting "palace repair money", he added this part to the total income of the government and the emperor's treasury far exceeded 4 billion yuan.

It is estimated that the total amount of 6 billion at its peak is 6 billion, which means that the income from Lingdi's official sales is as much as the original normal fiscal revenue.)

This is even more terrifying than when the army and Yuan Shao fought against the Hanoi-Shangdang War last year and the previous year. In 197, the annual expenditure was only 9 billion, and in the second year it was only 12 billion.

During the Battle of Hanoi-Shangdang, more than 200,000 troops spent one and a half years in combat, spending 15 billion, which was divided into two years before and after.

At this point, Liu Bei was extremely embarrassed at that time, and had to start planning the reform of industrial and commercial tax, and fooled him with pre-publication and levy for more than a year.

This year's expenses continue to soar by 60% to 70% compared with last year's peak. Even if the industrial and commercial tax is officially levied in full according to the new law, it will not be solved.

...

Now, the autumn harvest is finally over, and the industrial and commercial tax has officially begun to be collected. The account gap here shocked Li Su, Zhuge Liang and Liu Ba.

After all, at the beginning of the year, when the reform of the industrial and commercial tax law was officially implemented, Liu Ba settled the accounts for Liu Bei:

After the reform, the imperial court's salt banknotes sold more than 2 billion yuan each year, with only 200 million yuan in iron taxes, and the tea and wine taxes were about 400 million yuan and 1 billion yuan respectively.

The remaining water and energy tax/fee is 1.2 billion, the navigation fee plus tariffs of 800 million, the loom tax is 700 million, and the porcelain tax is 300 million...

(Note: See Chapter 700 for details. Let’s review it briefly here to avoid forgetting)

To sum up, all industrial and commercial taxes are paid in full, and the income can be increased by more than 6 billion yuan a year. This number is not too high - because it is already higher than the total agricultural taxes currently received by Liu Bei's camp.

Agricultural tax is calculated based on the number of people with a strong man multiplied by two stones of grain per year and the annual discount of 600 yuan. Liu Bei's camp now has a population of 18 million, which is equivalent to more than 8 million yuan in total taxes. The annual agricultural tax is more than 16 million stones of grain, which is a discount of 5 billion yuan.

The discount for corvee service to the people is more than 7 billion yuan, and the discount for captive tax is more than 2 billion yuan. Therefore, the seven billion yuan industrial and commercial tax has exceeded 5 billion yuan of grain tax, which is as high as the discount for corvee service to the people.

But the problem is that even if it is so high, it is still impossible to stop the cost of 20 billion yuan a year!

More importantly, because the previous year has been "overdrafted", the commercial taxes to be levied will be confiscated to make everyone pledge to purchase advance tax certificates.

So this year's commercial tax was actually prepaid by military expenses in the Hanoi-Shangdang campaign last year. This year, it was supposed to be paying off debts but not collecting money.

If you want to continue collecting, you have to make a name for yourself and continue to "eat the food of the emperor in the Yin Dynasty". Like the warlords in later generations, you will collect future commercial taxes in advance.

Liu Bei was a little embarrassed about this matter, and Zhuge Liang and Liu Ba were a little open-minded, but their status was not enough to persuade Liu Bei to make this decision directly.

As a modern human soul, Li Su is emotionally not so disgusted with this "normal government debt borrowing". After all, the education he originally received was that "maintaining a certain scale of government fiscal deficit is conducive to stimulating economic development."

But the question is that now is 199, where does the concept of "fiscal deficit" come from in the world?

Even Europeans did not have this tradition in the Roman era. Only in the late Middle Ages and near the Renaissance did they become the earliest financial operators who speculated against the kings, subscribed for war bonds, and doubled their victory and asked the kings to come back.

Li Su could not destroy the credit of Liu Bei's court. He had to make a clever name and use the principle of voluntary voluntary to allow merchants in Guanxi and the south to actively subscribe to "war national debts" and peacefully accept the concept of fiscal deficit.

Throughout August, Li Su was busy with this matter, and even the handover between Guan Yu and Lu Bu, and whether Lu Bu issued a manifesto to expose Yuan Shao's shortcomings, he was temporarily unable to take care of it.
Chapter completed!