"We will destroy the head tax sooner or later!" Ma Qiang pointed to the table with a finger and said, "The head tax will not only create wild people, but also reduce the fertility rate, which is very detrimental to our post-war population recovery.

But just like what Mr. Yang said, the industrial and commercial tax cannot be increased, and the cap tax and agricultural tax cannot be reduced.

Let’s talk about the results of your discussion with Zizhong.”

Yang Wanli handed the booklet to Mi Zhu, and Mi Zhu passed it to Ma Qiang. Ma Qiang opened it and listened to Yang Wanli introducing the plan.

"The original various taxes can be basically divided into three categories after sorting out.

One type is property tax, that is, taxes that occur when purchasing some property, such as livestock tax, calculating car and ship money, mountain and lake tax, etc.

One type is taxes caused by the sale of goods or loans, such as market rent, calculating money, loan taxes, etc.

The last category is tariffs.

We plan to merge the various tax items under these three tax items into property tax, municipal tax and customs tax.

Among them, property tax is taxed in one lump sum or annually according to the person who owns a carriage, horse, house, and house, and the basis for tax collection is the deed that it is necessary to establish a coupon when transferring the property, and it is announced that only transactions that have paid taxes and obtained the official coupon are valid and legal. According to preliminary ideas, carriage, horse, and ships are taxed in one lump sum at one lump sum when transferring the property, while house, and house, and house, are taxed in annually.

The municipal tax is the most difficult to collect. Zi Zhong suggested that all merchants must prescribe palliative agents when buying and selling, one is stored by themselves, one is handed over to the buyer and one is handed over to the government to collect taxes.”

"Material agent? Tell me in detail."

Yang Wanli looked at Mi Zhu, and Mi Zhu bowed and said, "It was only after listening to Mr. Zheng's class that he was inspired by the humble position.

"The Book of Zhou" says: Listen to the blame, listen to the letter of the contract, listen to the sale and the quality agent. Zheng Gong said that quality is a long-term coupon, used for large-scale transactions such as population, cattle and horses; agent is a short-term coupon, used for small-scale transactions such as weapons, grain, and cloth. Both are issued by the scoundrel set up by the government for both the buyer and seller, in order to determine the transaction.

I think it is too complicated to ask the government to set up a harsh person to issue for both the buyer and the seller, which is not conducive to future merchants' transactions. It is better to print a special book by the government and hand it over to the merchants. After the merchants issue it, they will pay taxes to the government.

In this way, it will be beneficial for merchants to keep their own accounts and for the government to collect municipal taxes."

Isn't this the invoice?

Ma Qiang's eyes turned around. Huaxia in later generations basically collected taxes based on invoices. Although there was no invoice income, because of the deduction chain of value-added tax later, if the invoice was not issued to the other party, the other party could not deduct the tax. Therefore, basically all commercial activities would be invoiced.

Of course, except for some individuals or small-scale taxpayers who cannot deduct taxes at all, in later restaurants, bosses often use drinks instead of invoices to evade taxes.

But there are times when one era has its own situation. Later generations have entered the information age, and it is difficult to have Yin and Yang tickets, but in this era, Yin and Yang tickets should not be too simple.

Ma Qiang then expressed his doubts.

"What if there is a merchant who clearly traded 100,000 yuan for the merchant, but only recorded it in the book as 10,000 yuan and wrote it to the merchant, what should we do?"

"When all goods leave the city, they need to be checked by books, so that they can prevent them from opening less books."

Ma Qiang heard this book a little uncomfortable, and shook his head and said, "This book is not very nice, it's called an invoice, and the city tax has also been changed to business tax.

As for the comparison between invoices and customs, you know a lot of goods when you leave the city, but what about a small amount? This is a problem to check, and for example, treasures, clothing, and wine shops, you can’t see how many **s there are in other people’s stomachs. Mr. Jia refused to do it first.

So this method is good, but it still needs to be changed. First of all, we must decide what is not taxed. My suggestion is that according to industrial and commercial registration, those small vendors are exempt from taxes. They just make a living, and many people don’t even know how to write invoices?

Therefore, only merchants of a certain scale need to pay business tax.

However, it is also necessary to prevent big merchants from taking advantage of the loopholes in this policy to evade taxes. In this regard, when registering industrial and commercial enterprises, the concept of legal person and shares should be strengthened. Whoever registered industry is the industry. If it is a branch opened by a big merchant, it must also be recorded and the policy is unified.

In this way, our energy can be concentrated on dealing with large and medium-sized merchants, saving us a lot of trouble.

Secondly, we must weaken the pre-event and strengthen the after-event. Business tax is mainly declared by merchants themselves. However, the financial and regulatory bureaus of each county and even the general's office must conduct case selection and inspection. Those who evade taxes will be severely punished after being caught. According to tax evasion, the lightest penalty will be fined three times as high as possible, the highest penalty will be confiscated, the main culprit will be beheaded, and the righteous people who report evasion will be rewarded."

Ma Qiang was talking nonsense that Yang Wanli and Mi Zhu had already started to take notes, and they also knew that the city tax... No, the collection of business tax is bound to be difficult, but no matter how difficult it is, it must be collected. After all, no government can survive without taxes.

"The business tax rate should also be inclined, and the luxury goods tax rate must be high. These are things that rich people need. If they have more taxes and higher prices, they can afford it.

However, some necessities, such as coarse cloth and grain, have a lower tax rate. These are all livelihood products. If the prices are high, the people will not be able to survive.

Also, the rules of accounting must be unified, so we should take the lending law of our Hongxing Camp as the basis. Mr. Yang knows better than me. If the rules of accounting are not unified, the accounts cannot be checked."

Mi Zhu and Yang Wanli were both used to Ma Qiang's style of either not speaking or having a solution when he opened his mouth. Zhen Yan's eyes became wider and wider. What was the general's head doing, and why was it so proficient in merchants.

Oh... I almost forgot that General Zhenbei in front of me was the royal merchant of the late emperor back then.

Ma Qiang said for a while before he picked up the paint bowl and drank a sip of water. After thinking about it, he said to Yang Wanli, "Old Yang, do you think there are many tax officials needed to be added? I think it is better to set up a special tax supervision bureau, a full-time special team, how about temporarily affiliated with your Finance Supervision Bureau?"

Yang Wanli thought for a while and said, "We are 65 counties in Qingzhou, 100 counties in Jizhou, and 90 counties in Youzhou. Even if we remove the counties that are still under the hands of thieves such as Gongsun Du, Yuan Shao, etc., there will be nearly 200 counties.

Nowadays, many tax matters are handled by the county government office and the Neiwuwei. If they are independent, they will implement this tax reform plan well, and there will be about 10,000 people from the Tax Supervision Bureau."

"Ten thousand people? These require reading and writing. We can't find so many people. No, at most five thousand!" Ma Qiang cut off half of the staff as soon as he opened his mouth.

This is not because Ma Qiang felt sorry for the salaries of officials, but because 10,000 cultural people are really hard to find in this era.

"Thank you, Mr. Ming!" Yang Wanli agreed without even turning his mouth. In fact, the bottom line in his heart was four thousand people, and Ma Qiang actually gave one thousand more staffing.
Chapter completed!