"Silang, you are here." Shao Shude, who was reading the memorial in Guanfeng Hall, stood up, grabbed his son's hand, looked up and down several times, and smiled: "The eyebrows and eyes look very similar to your mother, but they are too handsome, so they should go out for a walk more."

Shao Guancheng was embarrassed: "Grandpa, I often practice martial arts now and don't go to the brothel to listen to music."

Shao Shude nodded with satisfaction, sat back on the imperial case, and said, "Sit down first."

The fourth brother's biological mother is Zhuge, the virtuous concubine.

When he was still under Zhuge Shuang's tent, he had a good relationship with Zhuge Zhongbao, the father of Zhuge, and he was called brother and brother.

During the Hanzhong Rebellion, he led his army to pacify, captured Zhuge Zhongbao, and kidnapped his daughter who was about to get married.

Shao Shude once loved this niece who had grown up.

After middle age, he gradually lost interest, but every time he thought that when he first met, Zhuge, who was still a little girl, bowed him in a stern manner, and when he gave him a gift for the meeting, he was a little impulsive and couldn't help but want to gallop.

Now that I am old, I have to rest for half a month when I play once, and I have more than enough energy.

Fortunately, the experience is rich and the beautiful memories of the past can be savored from time to time.

"I heard you moved to Guangling last month?" Shao Shude asked, looking at his son.

"Yes." Shao Guancheng replied: "Dashi, Persian, and Brahmin merchants only like to go to Guangzhou, Yangzhou and Haizhou in a few places, so they plan to stay in Guangling and take into account all places."

Is this the only reason? Of course not. At least, the prosperity of Guangling is a very important factor, but there is no need to say it. Anyway, he is a three-way urban ship envoy in Hebei, Huaihai and Huainan, and it is not unreasonable to stay in Guangling to work.

Shao Shude nodded. He knew his son's nature, just to enjoy and love prosperity.

Among so many sons, if you purely talk about IQ, the fourth brother is probably the first. Alas, the Shao family has a muscular man, and it is rare to have a high IQ. He is still not motivated and likes to lie flat. Whenever he thinks of this, he feels a little sad.

However, he had given up correcting the fourth brother's character. Everyone has their own ambitions, and he wanted to live a life of wealth and worry-free life, let him go.

"How was the thing you asked?" Shao Shude calmed down and asked.

"Please read by my grandfather." Shao Guancheng took out a memorial and handed it over.

Shao Shude looked carefully.

Shao Guancheng quietly looked at the decorations and furnishings in the hall. When he saw several goldwares that were obviously exotic, he became interested and seemed to be seriously studying the artistic style and origin of these goldwares.

"Doudo!" Shao Shude tapped the imperial case a few times.

Shao Guancheng immediately sat up straight, his face turning solemn.

"The children are running all over the ground, and they are still so lazy." Shao Shude said while reading the memorial: "You have always been working on financial planning. The court intends to reform the proportion of land tax payments. What do you think?"

"It's hard to change now, but it's hard to change later." Shao Guancheng said.

Shao Shude raised his head and asked, "Tell me why."

"Did your grandfather know that Huainan and Jiangnan rich businessmen like to buy land?" Shao Guancheng asked.

Shao Shude nodded and said, "In recent years, the number of petitions for land purchases by tea merchants in Jiangnan has increased significantly. The government has approved a lot. Some of them are not small, with hundreds of acres of land."

China's land ownership entered a strange state during the Northern Dynasties.

At that time, Emperor Xiaowen of the Northern Wei Dynasty, he gave land to the people of the world - women could also give land, and men and women had equal status in this matter.

People who are granted land need to bear taxes, one is paid with grain, called "renting", and the other is paid with cloth, called "regulation".

After the people died, the fields were recovered and distributed to others. This kind of fields were called "dew fields" and was called "Kou Die Field" in the Tang Dynasty.

Gradually, the people themselves can also retain some of the fields, mainly homesteads. As the name suggests, homesteads are privately owned, and homesteads are generally attached with orchards and mulberry gardens, which are used to produce economic crops, such as fruits, wood, silk, etc. This is also privately owned and is collectively called "homeland".

In terms of system, it is similar to later China.

During the Northern Wei Dynasty, cultivated land (dewed fields) belonged to the government, and later generations belonged to the village collective.

During the Northern Wei Dynasty, houses were privately owned, and homesteads and private lands were also privately owned.

I have to say that China has too long history and many systems can find the answers in the old paper piles.

This system was also the same in the beginning of the Tang Dynasty. For example, there were koudi lands, Yongye fields, and koudi lands accounted for a large end, while Yongye fields were small ends, private ownership, and homelands were also private ownership.

The Yongyetian transaction requires approval from the court, and the private sector of the schoolyard can trade it themselves without approval.

However, this land system was basically collapsed by the Wu Zetian period, and was replaced by the confirmation of private land ownership. In order to curb annexation, Wu Zhou issued a decree that stipulated that land transactions must be filed and approved by the government.

After the difficulties, with the introduction of the two tax laws, the court had basically given up its suppression of land annexation.

However, the Tang Dynasty did not perish due to land annexation, and even the subsequent Song Dynasty did not perish due to land annexation.

The introduction of the two tax laws imposed taxes on the amount of land held by a household, allowing the court's finances to be maintained.

The more land they pay more taxes, and the less land they pay less taxes, which to a certain extent suppressed the enthusiasm for land annexation. In fact, until the end of the Tang Dynasty, no super landlords appeared.

The Xia Dynasty followed the pre-order system in land policy, but emphasized that land transactions require approval from the government, otherwise they will not count. Moreover, due to factors such as war and separatist vassal states for 150 years, the land was relatively average, and the number of landlords was even much smaller than that of the late Tang Dynasty.

Nowadays, not many people are interested in investing in land because they cannot find enough people to farm.

But Jiangnan may be an exception.

"What do you think?" Shao Shude asked.

"The tax rates for fields are divided into three levels: upper, middle and lower. The tax rates for upper fields, middle fields and lower fields are different. I think, can we follow this matter in terms of the amount of land and implement different tax rates?" Shao Guancheng asked.

Shao Shude was silent for a while and said, "I asked you to go to the brothels to listen to music less and go to the countryside more often, but you didn't listen. You can think of progressive taxes. You think the world is too stable. This policy is not good, so don't do it randomly."

Shao Guancheng was suffocated.

Shao Shude put down his memorial and explained to him patiently: "The great power of the emperor lies in gathering the crowd. Once the people betray each other, it is no different from being alone. I have enough prestige and sometimes I can oppress the people and suppress generals, but everything has a limit. It doesn't matter if I bully once, twice, three or even five or ten times, maybe it's okay, but the eleventh time, there may be a problem. My vigorous immigration has made many people dissatisfied and cannot do this matter again and again."

He understands his words very clearly.

He is a founding monarch with outstanding prestige. His willful ability is stronger than most emperors, and he is much stronger. But after all, there is a limit. He doesn't know where the limit is, but it's best not to try it.

"That's it." He said: "But the information you provided is also helpful. In recent years, the number of land purchases in Jiangnan has indeed increased. I will issue an order to Huainan, Jiangdong, and Jiangxi to tighten them and suspend approval."

"Let's go back to your old business." Shao Shude said: "How has the tariff been implemented in the past year? Is there anything that needs improvement?"

"Since the court ordered the merger of the foot, the offer, the closing of the market, etc. into the customs duties, the north and south market departments in the four years of Tongguang were charged a total of 2.11 million tariffs." Shao Guancheng said.

This more than 2 million is the total tariff income of the national Maritime Contractors, which is several times higher than the previous 300,000. The reason is that Shao Shude took the initiative to cut his losses.

He set an example and took out the "dedication" offered by the maritime merchants to the emperor's private "dedication" and merged it into tariffs. That is, the maritime merchants do not need to pay more taxes, just pay more taxes.

The closing system was also abolished. The court no longer forced the purchase of maritime merchants' goods at low prices, but instead estimated the income in this area in previous years, converted into tariffs, increased the tax rate to fill the income.

This is formal management, which is much better than the previous demand for "concession" and forced buying and selling, and all the money is put into the treasury.

The maritime merchants did not lose money. Shao Shude and the officials of the Maritime Commercial Bureau suffered damage to the interests of the court. The officials of the Maritime Commercial Bureau did not offer sacrifices on their faces, but in fact, Shao Shude suspected that they received more gifts from the maritime merchants than him, so he simply abolished them, although most officials would ask for them privately.

"Where is the money you give me?" Shao Shude asked again.

"One million silver dollars." Shao Guancheng replied.

"New or old?"

"New money, one round is two pieces."

"That's two million." Shao Shude said.

The tax was similar to the transaction tax, which was the old tax in the Tang Dynasty. Different tax rates were implemented according to different categories of goods, ranging from 2%, 3% to 30%.

The markets under the Maritime Contract Department have Chuimo, and the local markets also have Chuimo.

This area is quite large. At present, about 100 centralized transaction markets have been established across the country. More than 1.6 million silver dollars can be collected every year, which can be converted into copper coins, which is 3.23 million to 300,000 yuan. Adding to Shanghai Guan, 2.4 million is already the second largest source of commercial tax, with a total of more than 5 million.

The income of more than 5 million yuan was previously purchased on-site in the market, and the expenses of supporting the court and the army were only found on the books.

But the money on the books is also money. In addition to unfair money, tariffs and taxes, these three categories have exceeded 18 million, which is quite a lot.

After Emperor Xianzong of Tang Dynasty, the financial income of the Tang court was only 30 to 40 million guanshishi per year - including grain, so the statistics were calculated using "guanshishi" - which was nearly half of the commercial taxation was at its peak.

In fact, after the Anshi Rebellion, under the huge military pressure, Tang Ting really thought about commercial taxation. Many taxes were the first to history - it was easier to use merchants than to directly use officials and nobles to perform surgery. After all, there was a layer of separation.

At this time, Shao Shude also missed three financial experts: Di Wuqi, Liu Yan and Yang Yan.

They really know how to make money, and of course they have taken many detours. Diwuqi was criticized for introducing the "tith tax". Emperor Daizong of Tang had to pardon the world and declare it abolished.

Liu Yan and Yang Yan both died of unlawful death...

Emperor Dezong of Tang was forced to run away and issued an edict to guilty, which was very embarrassed.

But after he handed over the Shence Army to the eunuch, the officials and officials had no choice but to grit their teeth and maintain the results of fiscal reform. It has been 140 years since then, and the two tax laws are hard to shake. Of course, after the eunuch mastered the Shence Army, the court officials were indeed a dish, but the emperor also became a dish, but this is another story.

"The national customs duties of the Maritime Bureau, the total amount of money in the market is more than 7 million yuan, and the stamp duty is more than 600,000 yuan..." Shao Shude said softly.

Stamp duty is also levied in the market. The tax rate is very low and it is not mandatory. Only when the other party is worried about the other party's credibility and needs to endorse the government, both parties to the transaction may pay stamp duty.

"Here-" Shao Shude saw the back, pointed to the "tax pass" article and said: "What are the reasons for canceling tax pass?"

"Grandpa, taxes are actually an old calendar. In the previous Tang Dynasty, there were 26 levels of upper, middle and lower levels, and taxes were required to pass. After the separatist ruled, the Jiedushi privately set up tax cards and collected taxes. When the Grandpa was in Lingxia, he canceled internal taxes and ordered that only those who entered and left the town would have to pay taxes. Well, it seemed to be called tariffs at that time." Shao Guancheng said: "After the founding of the Great Xia Dynasty, there were many tax cards between the old feudal towns, but they were not abolished, and taxes were still being collected. The merchants complained and were looking forward to the abolishment."

Shao Shude pondered for a while.

The nature of overt taxes was similar to that in later generations, called "Lijin".

Of course, Lijin is even more outrageous. Not only does the goods be collected from the place of origin, but they are also collected from the house, and they are also collected from the mountain. When transporting on the road, I will collect them again, and when I go to the destination to sell, I will continue to collect them...

In fact, it is equivalent to a complex of over-tax and residential tax in the Tang Dynasty, but it is more "harsh" - the so-called over-tax refers to the tax paid by local merchants, which is somewhat similar to business tax, while over-tax is more like "tolls".

"It is possible to sack old checkpoints, but not all of them." Shao Shude said: "The use of taxes is very useful, and it is useful to repair first-class national highways."

Well, this is actually self-deception.

The Xia Dynasty collected millions of taxes a year, but there was no penny for building roads, so it was all misappropriated. As for the construction of first-class national highways, Shao Zhe was completely futile to the people's efforts.

"There are indeed too many checkpoints that have been collected, but according to the 26th level of the previous Tang Dynasty, it is too few." Shao Shude said again: "You will discuss again to determine which water and land levels need to be collected and which do not need to be collected, and finally report them. As for the reduction and exemption of taxes you mentioned, the tax rate can be appropriately reduced, but not too many. I will give you a rough amount, add up the tax and taxes, and you will receive at least four million a year. You will be sure to adjust it in detail."

Fiscal reform is not only a reform system, but also a tax burden, even if it is meaningful.

In terms of taxation, Shao Shude canceled many tax types and reduced taxes by more than 300,000 yuan per year.

If you pass the tax and live in the tax, you can make some profits appropriately and then reduce some of them. Anyway, the state and the government have less expenses now, which can really make the people feel relieved.

"I understand," Shao Guancheng replied.
Chapter completed!