In a blink of an eye, it was already Zhongqiu in the third year of Zhenghe of the Song Dynasty.

Liaoyang Prefecture, located outside the pass, is shrouded in a solemn autumn atmosphere. Although it is not yet time for snow to fall, you can already feel the chill coming from the north.

The medieval Little Ice Age began more than ten years ago, with an average temperature lower and lower year by year. The Liaohe River Basin, which is in the coldest place in the northern border, feels more obvious about the cold winter.

Summer is shortening, winter is prolonging, and the days of first snow are getting earlier and earlier.

The land reform in western Liaoning and Liaodong was completed before the end of summer. According to reports from Ma Renwang, Zhang Lin, Han Qixian and others, a total of more than 61 million mu of land (including land belonging to later Hebei Province in western Liaoning) was redistributed.

Nearly 230,000 cavalry (knights) and government soldiers of the Republican Army obtained 150 to 1,000 mu of vocational land. Because the land in Liaodong is really fertile and there are too many people who need to allocate land, the scale of the Liaodong Knights' manor was reduced to 1,000 mu, and the manors of the Liaodong Manors also decreased to 150 mu. However, the output of these fields is not less than that of the 1,500 mu or 200 mu of Yan land.

There are nearly 215,000 new houses, and about 15,000 cavalry (knight) households. A total of nearly 47.3 million mu of land have been allocated to these 230,000 people.

There are more than 6 million mu of land allocated to the Ma family, Guo family, and the Bohai You surnamed who was forcibly moved to Chenzhou, Lushun, and Yalushui (Ma Zhi's territory).

More than 4.5 million acres were distributed to the small and medium-sized tyrants in Yan land and Liaodong who suffered losses in the land reform in Yan land. The Han people in western Liao belonged to the Ma family, and the land of the Han heroes in the Guo family system was solved by the two families themselves. These more than 4.5 million acres of land were private land and could be bought and sold freely. Regardless of whether the holder was a citizen or not, they could not be exempted from tax.

The last 2.2 million acres were rewarded by Wu Haogu to the heroes who pacified Liaodong and western Liaoning. Although the land was not much, it was concentrated around Liaodong major cities such as Lushun Prefecture, Liaoyang Prefecture and Chenzhou. The economic value was not low, and it was also private land that could not be exempted from taxes and could be bought and sold freely. In addition, the land of Yan land, which was awarded to the nobles in the early years, is now divided into private land.

The land has been allocated, and of course there were many violent resistance incidents during this period. However, in the face of the powerful Republican army, the resistance of the Bohai people and temple monks was not worth mentioning at all.

However, most of the allocated land was abandoned. Because it took a long time for people who were allocated to digest their spoils. This round of land reform only solves the land use rights or property rights, and the development and utilization that was resolved is a meticulous job.

The government soldiers, cavalry (knights) and heroes who were assigned to the land needed to take their families from Yan land to help manage the land, or simply contract the land (most nobles would do this). To manage up to tens of millions of acres of black soil, the cooperation of capital, labor and market is indispensable.

Yingkou City and Jinxi City, which mainly trade agricultural and animal husbandry products in Liaodong and western Liaoning, began planning in the summer of Zhenghe in the third year, and it is expected that bidding will be carried out in the fourth year of Zhenghe. Of course, it is still in the Tianjin model, and the entire contract is for the Chamber of Commerce to develop, and after development, it will be an autonomous city.

A policy bank, Republic Land Bank, which aims to support the development of farms in Liaodong, Liaoxi and Yandi, was also established in Lushun City in the summer of Zhenghe.

According to the plan, the bank can accept government soldiers and cavalry (Knight) farms with only the right to use as collateral, providing low-interest and long-term agricultural development loans. It can also accept borrowers to repay principal and interest with agricultural products.

If the borrower is unable to repay the loan due to poor management, they will not lose the manor forever, but will lose the right to use the Lokan Nian. Moreover, as long as they do not lose the military status of the palace soldiers and cavalry (knights), they will have the right to redeem the farm in advance (can only be redeemed after the autumn harvest is completed on the farm).

In addition, although these vocational farms are theoretically official, they can be inherited by descendants according to the provisions of the Civil Code of the Republic under drafting, but they cannot be divided.

The descendants who inherit the farm must fulfill their obligation to join the army and decide whether the farm is tax-free based on their citizenship rank.

Only by obtaining temporary citizenship or above can the vocational farm enjoy tax exemption. Otherwise, the land tax must be paid, and the land tax collects agricultural products or equivalent silver.

If there are no descendants willing to assume the obligation to be a soldier, or if the citizenship rank is "alternative" and "temporary" state soldiers and cavalry cannot bear military service for various reasons (excluding deaths, war injuries, capture, disappearance, etc.), the voyage farm will also be taken back. The farm of the alternate citizen will be taken back immediately, and the farm of the temporary citizen will be taken back after the temporary expiration.

Lifetime citizens can own a farm for life without paying agricultural tax unless they are demoted (because they commit crimes or seriously violate military law).

In addition, according to the provisions of the Civil Code, civilians and alternate citizens of the Republic also need to bear the C tax, that is, the cap tax is equivalent to a combination of C tax and exemption money in the Song Dynasty. It is not levied on citizens and their wives and children. If alternate citizens have military rank, they can also enjoy the same tax exemption treatment. Civilians and non-military alternate citizens cannot be exempted.

However, the Ding and Field tax in the Republic is not heavy, and it is not a big burden for civilians.

Therefore, among the fiscal revenue of the Republic, the proportion of the Ding and Tian Er taxes is very low. Moreover, it is dominated by the local prefectures and municipalities, and is not the central tax.

The majority of the money income of the Republic is a variety of industrial and commercial income, including tariffs, municipal taxes (city taxes are usually tax-inclusive), ship taxes (all merchant ships that can be protected by the Republic's navy must be paid), property taxes (only collected in cities), mining taxes, logging taxes (commercial logging must be paid), as well as taxes such as protection of state (local) tributes, profits of official business operations, etc.

In addition, citizen donations are also an important source of the Republic's finances. Donations can maintain or remind citizens' rank! The benefits of citizenship rank are self-evident.

In addition to strict and clear regulations on taxation and field estates, the Civil Code of the Republic also highlights the protection of private property. It is either explicitly prohibited or extremely strict constraints. Only when the country faces an emergency invasion of foreign enemies, the government can forcibly levied private property for resistance, and must also be compensated at the price after the war.

Of course, tax evasion by merchants and landlords (mainly noble landlords) is also a key punishment item in the Criminal Code of the Republic. In addition to common punishment methods such as fines and arrests, there is also the killing weapon of "citizen demotion"!

Including the highest-level ancestors, all may be demoted due to tax evasion or other criminal acts!

Therefore, the cost of tax evasion in the Republic is very huge. Considering the tax rate in the Republic, it is really not worth the loss.

...

In Liaoyang Prefecture City, in the hall where Wu Haowen lives, a stove was lit in the main hall. The charcoal fire was raging, and there was a pot of old wine warming on the charcoal fire, and the wine fragrance was everywhere in the room.

Wu Haowen, Hou Zhongliang and Yang Shi sat around a square table, while savoring old wine and eating side dishes, while discussing the draft "Civil Code of the Republic" they just obtained yesterday.

"Secret! Detailed! It can be compared with Qin Fa, but it is less cruel."

The great scholar Hou Zhongliang commented: "It seems that Wu Zhizheng did not have the ambition to unify the six kingdoms and determine the eight wildernesses."

"Teacher, why do you have this comment?" Wu Haowen asked.

"Isn't this obvious?" Yang Shi smiled and said, "How much effort does such a meticulous rule have to be implemented? If it is land in twenty states, hundreds of thousands of citizens, and millions of civilians, it would be barely possible. If it were replaced by the four hundred states and the 100 million people in the Song Dynasty, how could it work? So the mind of Wu Zhuozheng was already obvious."

"So," Wu Haowen breathed a sigh of relief, his expression a little complicated, "The official can rest assured..."

The Song Dynasty had many people and a wide area, so it was troublesome to manage it. It was impossible to implement the "New Wu Family Law". In the Middle Ages, when transportation and communication technology were very primitive, it was almost impossible to govern a superpower in an orderly manner.

The Zhou Kingdom, which was created by Wu Haoqiu, is just a little local area like Yan, Liaodong, and Liaoxi. The economic center is Tianjin City, and the city council is not far from the head of state’s residence.

It is easy to find out how much money a businessman in Tianjin earns and how much tax he pays. He does not need all kinds of blue sky or all kinds of "father-in-laws" at all, and the head of state can do it himself.

It is not difficult to ensure that the knights (cavalry) and the mansion manor are not enfeoffed by the powerful. The head of state can even travel regularly in Tianjin and Liaoyang to directly accept complaints from the lost knights (cavalry) and the mansion.

Moreover, as early as the era of Jiehe Shangshi, freedom of the press had begun to be laid. Many newspapers can be bought in Tianjin, making it easy for rulers to understand what is happening everywhere in the country.

The local area of ​​the Zhou Kingdom is only more than 200,000 square kilometers, which is equivalent to the British land in later generations, much smaller than the German Federation. Moreover, the land of the Zhou Kingdom surrounds the Bohai Bay, so the water transportation is very convenient, the land is quite fertile, the resources are very rich, and the population is even less. Of course, it is relatively convenient to manage such a country.

It is actually incomparable to the Song Dynasty in the south and the Roman Republic, which had a territory of nearly 2 million square kilometers at its peak.

Such a size, such population, and such resources are almost the size of a first-mover country in the early stage of capitalism.

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Chapter completed!