Chang'an, Tai Chi Palace, Liangyi Hall.

"I have seen the emperor. This is a memorial sent by Jing Wen, director of the Political Research Office, through 300 miles of rapid delivery. I have read it, but I hope the emperor will review it in person!" Yang Jia said.

When Li Shimin heard the memorial sent by Jing Wen, he immediately took it over and took a look. Li Shimin first saw four big words - "Dan Ding Yuan Mu". Li Shimin didn't know what this meant, so he continued to look. After Li Shimin looked at it, he immediately began to frown. Obviously, Jing Wen wanted to change the most basic tax basis of the Tang Dynasty. That is, changing the original cap tax into land tax. In this way, the Tang Dynasty was no longer the kind of taxation in the past, but land as the basis.

"Is this meaningful?" Li Shimin asked Yang Jia on his own initiative.

Yang Jia took the initiative to explain: "According to my years of understanding at the grassroots level, I roughly understood Lord Jing Wen's strategy. This strategy means that from then on, the court will not directly collect taxes on the population, but will change to collect taxes on land. The advantage of this method is that it can relax the court's control over the people and also allow people to have more children, which is equivalent to encouraging people to have children. If the population was originally collected, the people would inevitably have less children, so that they could reduce their own burden. However, doing so will inevitably reduce the population growth, so when we are practicing fertility and rest, it is not suitable to suppress the population increase! Therefore, reducing the burden on ordinary people can effectively increase the population. As long as the population increases, our Tang Dynasty will be able to restore its national strength as soon as possible."

As for Li Shimin, he looked at the memorial and asked again: "Yang Jia, if I did not calculate it wrong, then the taxes obtained by the court in the end were the same. The people did not reduce the pressure, so is this a bit unnecessary? That is, changing the population tax into taxes on land is equivalent to passing it over. However, our Tang Dynasty currently adopts the equal-land system, and in the end, these taxes still fall on ordinary people. This means that there is no meaning at all!"

Yang Jia also took the initiative to say: "Your Majesty, Lord Jing Wen explained this later. And Emperor, if I remember correctly, Lord Jing Wen should have mentioned to you about land annexation? At that time, I also participated in the deduction as a minor official."

"Land annexation? Yes, Jing Wen said! I have a rough understanding of the harm of land annexation and know that this is the reason for the demise of many dynasties. Therefore, I also stood up to the public and agreed to Jing Wen's plan for the development of Jiangnan, and the treasury also spent a lot of wealth for this." Li Shimin said.

Yang Jia said again: "The land annexation that the emperor, Lord Jing Wen mentioned is actually increasingly concentrated in the hands of a few people. The vast majority of ordinary people, without land, have to bear taxes in the end. In this way, the people will inevitably become refugees and even be forced to rebel. This process will last for at most more than twenty or thirty years. In other words, if not for more than twenty years, I am afraid that my Tang Dynasty will be troubled by land annexation. At that time, our Tang Dynasty will face the matter of countless people leaving military service and evading taxes. At that time, who will serve in the Tang Dynasty will pay taxes?"

"The problem of military service has been initially solved, that is, the Tang Dynasty has gradually changed to the recruitment system of professional soldiers, and then strengthened education. The problem will not be too big. But the tax problem is an unavoidable problem. If the people all want to evade taxes in the world, how much tax can we provide in the Tang Dynasty? Therefore, collecting taxes from the population is definitely a very problematic. If taxes are collected from the land, the problem will not be that big. After all, the land cannot run away, and the owner of the land has to pay taxes. The more people own the land, the more taxes they pay. But if as in the past, countless landlords who do not have land and countless lands would have to pay the same taxes, it would probably be very unfair."

Yang Jia’s meaning is very simple, that is, to convert all the current population taxes into land taxes, which means implementing the policy of dividing into acres. The core of the policy of dividing into acres is to allow land owners to pay taxes, while those without land do not have to pay taxes. The more land, the more taxes they need to pay, which is a fair method of division. Next, this method can effectively curb land annexation to a certain extent, which is a very good method.

Of course, land annexation cannot be completely eliminated. Even in the later generations of state-owned land, wasn’t land annexation transformed into another way? In later generations, although rural land annexation had almost disappeared, the city was revived. However, the city Li Shimin was a house annexation, but this was still the remains of land annexation. Therefore, land annexation was almost impossible to disappear. As long as there were classes in society, wealth was becoming more and more. This situation could only be suppressed, either creating more wealth so that ordinary people could obtain relatively more wealth to survive.

"Jing Wen's son-in-law's deposit can prevent land annexation to a certain extent, but will it be implemented now? There are too many reforms carried out by the court. If this continues, people's hearts may be a little unstable!" Li Shimin said hesitantly.

There are too many projects, reforms and various things being carried out in the Tang Dynasty, and Li Shimin was a little overwhelmed. Of course, this is why Jing Wen, a time traveler, was struggling, which made the monarchs and ministers in the Tang Dynasty feel helpless. From military to politics, from grassland to central plains, and then to all aspects, reforms have been carried out. Now there is a tax reform to be added, which is very troubled by Li Shimin. If this continues, how can the Tang Dynasty play? If taxes are reformed now, will anyone rebound? Li Shimin must consider the issue of the rebound of the people. If not, how can the country maintain stability?

Li Shimin didn't know that Jing Wen was almost out of the so-called "official and gentry" to pay the food together. However, if it was proposed to pay the food together at this time, Jing Wen would probably be really ignorant. Therefore, now he can only buy land annexation, which will be much easier. As long as he does not touch the core of those officials, the problem is not big.

"Your Majesty, if you don't dare to enter and build this stall now, it will probably be difficult in the future!" Yang Jia said.

"Oh?" Li Shimin was a little surprised. (To be continued, please search for Astronomy, novels are better, updated and faster!
Chapter completed!