Did the original industrial and commercial tax laws of the Han Dynasty not keep up with new changes?

Ma Qiang took out his notebook and started writing it. He knew very well that due to the limitation of land area, agricultural output will never be as good as industrial and commercial output. Unless the Han Empire is preparing to become an agricultural country, but with him, the Han Dynasty is destined to become the first industrial country of this era!

"Tell me what you think."

Zhen Yan handed over a booklet and said, "This is the "Zhenbeijun Business Administration Regulations" formulated by Beizhi. The regulations require that all industries and commerce within the territory of the military and political supervision of Zhenbeijun must be registered in accordance with the charter and pay the registration fee; the business registration fee is levied according to two-thousandth of the registered business capital ratio, and the capital amount is less than 10,000 yuan or temporary registration reporters, and a registration fee is charged one yuan. If there is no registered reporter, it is for business without a license. If anyone is found, all assets will be fined and confiscated. If someone is reported, the reporter can enjoy one percent of the official fine and confiscated income."

Business Administration Registration?

As a later generation, Ma Qiang naturally understood why such registration was for.

Everything is for taxation.

Most vendors with less than 10,000 yuan or temporary industrial and commercial registration are family workshops. Charging such a form of fees is more conducive to managing small vendors.

Don’t underestimate small vendors. Although the tax revenue they create is not high, they can accommodate a large number of employed people. Full employment means stability.

"This method is good, is it still there?"

"In addition, the management regulations also stipulate the detailed rules for the punishment of merchants who sell products with problematic quality and some other regulatory provisions for merchants."

Ma Qiang read it and recalled it and said, "I think there are two more contents, one is to investigate and punish unfair competition and illegal monopoly behaviors, such as grain and loans.

Our food supervision is only an emergency measure and will be liberalized sooner or later, but the liberalization cannot lead to the recurrence of the previous hoarding. Those who lend are the biggest culprits in promoting the merger of land. We cannot completely ban private lending, but we must control interest rates. High interest rates and profits will force people to death.

I don’t want any bullshit advertisements in the newspapers that welcome money to buy gifts for children in the future!

The other one is unfair competition. When you see that others have good business, you will spread rumors, frame others, and even join forces with other local merchants to exclude foreign merchants. This is not possible.

All these things will be arrested by your Commercial Bureau.”

"Ming Gong is wise! I understand!" Zhen Yan suddenly realized, not knowing whether he really understood or fake.

Anyway, Ma Qiang looked at Zhen Yan like this, and felt like he saw Gan Shi.

Speaking of which, if you have time, you have to go and see this old man... Don't let him be lazy.

"Old Yang, do you have new ideas about taxation?"

Yang Wanli, who was sitting on the four-wheeler, looked at Mi Zhu and said, "Ziyu, don't you know me yet? I was the one who started to recognize words after you came to Dasong Village. How could you have so much knowledge?

Most of my tax reform plan is Zizhong’s credit!”

Mi Zhu hurriedly bowed his hand to express his humility, and Zhen Yan felt uncomfortable when he looked at Ma Qiang's praise expression.

But what can I do? Who told him that he really doesn't understand these things?

"Zi Zhong is not bad, but Mr. Yang, you are the director of the Finance and Supervision Bureau after all, so you should tell me."

Yang Wanli is actually modest. Over the years, he has been studying diligently from Dasong Village to Hongxing Camp, from Pingyuan County to Qingzhou and then to Zhenbeijun. He has been studying diligently. This person is not afraid of old age, but is afraid of not learning. Although he may have some shortcomings in innovation, he, the manager, is also very good at daily affairs. At least, he has never made Ma Qiang worry about money.

"Then let's talk about our current tax situation first.

In addition to the official industries, our taxes mainly come from land tax and tuition. Land tax is very simple, which means paying taxes according to the proportion of land income. However, due to the reduction and exemption policy after clearing and dividing the land, there is almost no land tax income.

The oral fu is divided into two types: "calculating fu" and "oral fu".

Calculation is what we usually call the cap tax. People do not distinguish between men and women. From the age of fifteen to fifty-six, each person must pay one "counter" to the state every year. Merchants and slaves must pay more and pay two "counter" each year.

During the late emperor, this calculation of tuition was mostly calculated by 120 coins, but it also increased from time to time. Our calculation of tuition was based on the principle of tax reduction and tax reduction, and we collected 80 coins, and we earned about 740 million coins a year.

The verbal money is the counting tax for children under the age of fifteen, and we have also reduced it.

The remaining ones are like market rent, counting money, counting car and ship money, loan tax, livestock tax, customs tax, mountain and lake tax, fishing tax, and fishing tax. We have also reduced the livestock tax and fishing tax in the fishing tax. The other types are expected to earn 730 million yuan a year.

It can be said that the expenses of our Zhenbei Army basically depend on the income from the official industry, otherwise we will go bankrupt within one year."

"Why are you so a little bit?"

"Hey, on the one hand, it is difficult to collect industrial and commercial taxes, and on the other hand, it is because most people are self-sufficient."

Ma Qiang touched his beard and figured out the joints.

The economic characteristic of the Eastern Han Dynasty was the manor economy. Others that were not included in the manor economy were also small peasant economies. They were basically self-sufficient and had very little external economic exchanges, so naturally the business was underdeveloped.

With such a tax structure, it is no wonder that all dynasties value agriculture over commerce, so your business tax is not much.

This is true in history. Until the Qing Dynasty, tax revenue was still mainly land tax, salt tax and tariffs, among which land tax revenue accounted for as high as 70%. The strange tax policies and political climate of the Ming Dynasty led to less than 5% of the total revenue.

As for the reason why the proportion of industrial and commercial tax in the Song Dynasty was extremely high, it was also because businesses with high profits such as wine, tea, salt, etc. were sold by the government. The so-called industrial and commercial tax was more like the profit transfer payments of state-owned enterprises in later generations.

One of the important reasons for the low industrial and commercial tax is just like what Yang Wanli said, it is difficult for the government to accept it.

The collection of industrial and commercial tax generally relies on goods, but goods are not like land taxes and capitol taxes. Those powerful people can easily conceal their income and report goods underreporting goods. Moreover, grassroots officials can easily collude with the powerful and jointly evade taxes.

You should know that in order to collect industrial and commercial taxes, the Song Dynasty established more than 2,000 commercial tax offices in the tenth year of Xining. A county was equipped with 16 tax offices, and there were no less than tens of thousands of officials who specialized in collecting taxes. The tax collection cost was very scary, and the tax collection cost of the capitation tax and land tax was extremely low. There was no need for many professional tax personnel at all, and the village could calculate it by itself.

This is also the core reason why all dynasties know that the poll tax will reduce population growth and lead to a serious imbalance in the ratio of men and women, but they still remain unchanged.

If you remove the head tax, where does the money come from? I really think that officials don’t need salary!
Chapter completed!