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3. Military accounting book

Du Huangshang asked the four states of General You, Xia, Sui and Yin to all belong to Han Tan's Tianjian Army. The counties and counties should select outstanding officials to come and manage them. After that, the Tianjian Army stationed here, and the Shence Decisive Army stationed in Yan, Qing, and Shuofang Army stationed in Lingzhou, which happened to connect Bai Yushan into a line. Then, the Tiande Army stationed in Fengzhou, Zhenwu Army stationed in Shengzhou, and Yunzhong, cut off some of the full-time generals and soldiers, and set up more camps and farms, so that the three surrender cities of Hetao can be reconnected into a line. From then on, the two defense lines of Hetao and Nanshan (Baiyushan) in our northern part of Tang Dynasty were as solid as a rock.

"Good, okay." The emperor agreed completely.

Jia Dan asked that the previous production of various salt lakes in Shuofang was brought to the Shuofang army to recruit soldiers and horses. Now that the country has changed, we can no longer stick to it. Please reclaim the salt profits produced by Hu Luochi, Baichi, Wuchi and others in the entire Shuofang boundary to the Duzhi Department to enhance the economic strength of the court.

"Good, okay." The emperor had no objection.

At this moment, Gao Yue made a suggestion that the northern border of our Tang Dynasty, from Feng'an City, circling the river to Hedong, has a total of 1,000 miles, each with its own guards and defenses. Moreover, the passages of the passes at Baiyushan have also returned to our Tang Dynasty. The Wuyi Khan of the Uighurs are his majesty's son-in-law, and the two families are in good condition. Now it is time to ask the Wuyi Khan to send troops to Beiting, and our Tang Dynasty crosses Longshan at the same time and restore the Helong prefectures.

"Good..." Before the emperor could finish his praise, Jia Dan had cautious disagreements.

Jia Pushe means that the imperial court and the official army had just passed the war to reunify Wancheng, and they spent almost three million yuan on the money. If they were anxious to continue the battle with Helong, they would be afraid that the finances would be difficult to maintain.

"Is there a definite amount of such a cost?" the emperor asked.

Jia Dan said that this was a rough estimate.

At this time, Gao Yue asked several officials from the Third Office to bring out detailed books and submit them to the emperor.

After reading it, the emperor found that Gao Yue's book was about to send troops to pacify the city of Wancheng, as well as the army's rations, clothes, rewards, military horses, armor, foot strength, materials, gunpowder, etc. All the expenses were all fine and arrived, and they were all recorded and calculated. What surprised the emperor even more was that the book had a comparison of the budget and actual expenditure.

"this......"

"I have copied another book of this book, and before going to the expedition, I handed it over to the two prime ministers of Dong and Lu, who were left behind by the Political Affairs Hall. If your Majesty immediately intends to join forces with the Uighurs to recover the Helong prefectures, Chen Yue can make another 'Helong Army Accounting Book', so that the approximate war expenses can be paid in advance in the eyes of Your Majesty and the Prime Minister, and then the court can discuss how to share the tax and sacrificial taxes, so that you can take the lead in doing a good job in military affairs, and there will be no serious temporary tax increase."

Gao Yue means that when we fight, we must engage in a war with a budget that is in line with the scale of national revenue and expenditure.

So the emperor handed the book to Jia Dan and Du Huangshang.

After the two circulated, they also admired the "budget war" model of the Three Yaya. The court did want to use force against Western Fan or separatist vassal states, and it did require a large amount of money to support the war. But everyone hoped to engage in a war with clear goals and flexible wrists, rather than a bottomless pit-like "measurement and in-country" war.

"If the country's single-year financial resources are not enough to revive the entire Helong..." Jia Dan spoke.

Gao Yue immediately replied, based on the pre-made military accounting book, we will use how many soldiers and how much money and grain we spend, and we will know how to fight a controlled war, and we can first recover the territory of two states such as Qin or the three states, gain a foothold, and obtain a channel to support Anxi Beiting. When the time is ripe, it will not be too late to slowly restore other states.

His statement was agreed.

The emperor also added that not only should we calculate the money for the troops, but we should also calculate the cost of garrison after the recovery of the prefectures and counties, so as not to create an embarrassing situation of "there are too many soldiers and the cost of food, and few soldiers are too few to guard" - as long as we can budget for a very large amount, the amount of each of the three departments will be paid, and I will have a clear idea of ​​how much I will add from the inner warehouse.

In this way, the emperor entrusted Jia Dan the task of making the "Helong Military Accounting Book" and asked him to go to the court to connect with Lu Zhi.

Du Huangshang took over the position of Gao Yuexuanwei's disposal envoy in the entire Shuofang after the war, and stayed in Mizhi City Pass to deal with it attentively.

Then, the emperor led Gao Yue and King Pu to the tent at the foot of Qiwu Mountain.

"Your Majesty, since ancient times, has only increased revenue and reduced expenditure. Making a military accounting book can be said to be reduced expenditure. I would like to ask Your Majesty to try to open up revenue." Gao Yue took the opportunity to make a statement.

"If you told me in the third year of high school that you were selling off your life, you can only sell it once, and it is a helpless way to quench your thirst."

"No, no matter how difficult the court is, it is, but when the Yan thieves rebelled (Anshi Rebellion), the court had been thinking about recruiting military supplies. Take the salt method as an example. At the beginning, Yan Lu Gong reformed the salt administration, and then the fifth priest went to Jianghuai to collect salt profits, and he could get 400,000 quan per year. Liu Yan was very particular. The salt method was very special, and he could get 6 million quan per year, with a large army, and the people were not suffering. This shows that as long as the court could get another sale similar to the salt method, the annual income was increased by 3 million quan per year, and there was no big problem."

"Cotton?" the emperor asked.

Gao Yue shook his head and said that cotton cloth must not be used as the most affordable choice for people to keep warm. If they practice the method of cold, the price will inevitably rise (just as salt is only ten cents of capital, but the price of the price reaches one hundred and ten cents or even higher), which is the most fundamental benefit of harming the people.

"Tea, wine?" the emperor asked again.

Gao Yue shook his head. He said that whether the people plant tea trees or brew wine privately, the court can only tax them appropriately. For example, Zhang Pang set up a tentative site in tea mountains and wine shops, and prohibited private tea and wine. The government controlled the monopoly. On the one hand, he wanted to lower the salary of tea farmers and wine workers, and on the other hand, he raised the price of tea wine in the tentative site. In the end, it made the people exploited and the merchants were unable to move forward without profit and trade. Besides, "if a tentative site is set, one needs military soldiers to take care of them, and the other needs officials to collect, smuggle, and transfer. In order to make a penny of tea wine tax and profit, it may cost more three or even four cents of capital (military soldiers need money, and officials also need money. This is the so-called dilemma of tax collection costs higher than tax income). In the long run, the loss will not be worth the loss, and it will also make the people take risks and smuggle tea wine."

In this way, the emperor woke up as if he was in a dream and was about to issue an edict to ask Zhang Pang to change the tea and wine, which was taxed tea and taxed wine. However, "What exactly is it? It is enough to be similar to salt, and it is sold by the government using the method of the quota?"

"This thing is sucrose." Gao Yue replied.

The reason is very simple. The cultivation and manufacturing of sugar cannot be organized by ordinary households. It is most appropriate for the government to undertake it. This will try to avoid the government and the people fighting for profits;

Furthermore, the cost of sucrose is much higher than that of salt, but the pricing can also be much higher than that of salt, which is still a very profitable business;

Finally, sucrose is sweet and salt is salty, which are all essential products for everyone to satisfy the five flavors. Since salt can be used, sucrose can of course be also possible.
Chapter completed!
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