History of the Five Dynasties and Ten Kingdoms

Chapter 683: The Founding of Northern Han
2.2.4 Clarify national and local taxes

In order to solve the problem of central fiscal deficit, the Later Han Dynasty court shifted the pressure to local governments and stipulated that all local fiscal surpluses must be turned over to the central government.

This approach cannot solve the problem, but rather diverts the problem, and it is a self-deceptive approach to pass the fiscal deficit problem from the central government to the local governments. Moreover, it will seriously affect the production enthusiasm of the local governments and slow down the development of the local economy.

It can be said that there are a hundred disadvantages and no advantages.

In his accession edict, Guo Wei announced the abolition of this regulation, and the local fiscal surplus would still be retained for local use and no longer need to be handed over to the central government.

2.2.5 Open border trade

Previously, the Uighur delegation came to the Central Plains once every year, ostensibly to pay tribute but actually to purchase goods. The Central Plains dynasties generally prohibited private trade with them, and "foreign trade" was directly monopolized by the court. There were many reasons for this, such as protecting the country's financial market.

Guo Wei revoked the ban and announced that the people of Central Plains could do business with these foreigners at will, which was equivalent to giving the country's profits to the people.

2.2.6 Lifting the “Bullishness Ban”

Cowhide is also an important strategic material that can be used to make armor, war drums and other items. Therefore, it has always been forbidden for private transactions, and the government purchases it and distributes it according to demand. On the one hand, it can prevent it from flowing into enemy countries, and on the other hand, it can obtain a certain profit.

During the reign of Li Siyuan, the Mingzong Emperor of the Later Tang Dynasty, the government used salt to purchase cowhide from the people, further increasing the government's profits.

Since the Later Jin Dynasty, even salt has been saved; obviously, the people are unwilling to give such a scarce commodity to the government for free, so the "private cowhide" on the black market has been banned repeatedly;
The Later Han Dynasty stipulated that anyone who privately bought or sold even an inch of cowhide would be sentenced to death.

Guo Wei adopted the suggestion of Prime Minister Li Gu and lifted the "cowhide ban":
First, the "cowhide tax" was greatly reduced to only one-third of the original amount;

Secondly, and most importantly, it is to allow private individuals to freely buy and sell cowhide. Of course, this "freedom" is also subject to limitations, that is, it is not allowed to be sold to enemy countries.

In this way, the court's fiscal tax revenue increased, and the people's production and life became more convenient, killing two birds with one stone.

2.2.7 Abolition of “banquet money”

"Buying a banquet" is an open bribe from a minister to the emperor, or an open blackmail from the emperor to the minister. The minister handed over a sum of "buying a banquet money" to the emperor, and then the emperor invited him to a banquet. At that time, the standard of "buying a banquet money" was 500 taels of silver and 1,000 pieces of silk, with a clear price.

Some ministers were willing to curry favor with the powerful and were happy to pay the money, while some more honest and upright ministers were very disgusted with this. Especially for the honest ministers who did not embezzle or accept bribes, where did they get so much money?
If you don't pay, the emperor will take the initiative to ask for money. For example, in history books, it is common to see "visiting the private residence of a certain minister", which means that the emperor visited the home of a certain minister. The emperor came to your home to play, and your family was honored and glorious, and then... pay.

In addition, when local vassal states and princes came to Beijing to pay homage, the emperor would of course show his hospitality by treating them to a meal and then... pay for it.

Guo Wei hated this deeply. He was probably blackmailed by Liu family men many times. He said to those around him: "When local officials come to the capital to pay homage to the emperor, the emperor should host a banquet to comfort them. It's just a working meal, why do you have to charge them? What's more, the fee is so high! From now on, the 'banquet fee' will be abolished!"

2.2.8 Elimination of Farm Affairs

Many people are familiar with the "Tuntian" system. Cao Cao strengthened his power through the Tuntian system. In ancient times, the frontier guards stationed at the frontier faced huge pressure for logistical supply. Therefore, the frontier guards fought in wartime and cultivated land in peacetime to be self-sufficient.

By the Tang Dynasty, the participation in military farming was no longer limited to border defense troops, but also included many farmers. The government collected grain and taxes from them and set up a special agency to manage them, namely "Yingtianwu". This agency was affiliated with the Ministry of Revenue and was directly governed by the central government, not the local government. In other words, the local government provided land, people and means of production, but the profits went to the central government.

The imperial court also often seized local farmland in the name of "land management" and even forcibly exchanged barren land for fertile land.

In addition to economic exploitation, the "Yingtianwu" also seriously damaged the judicial system. Because the "Yingtianwu" was directly under the jurisdiction of the central government in terms of administration, justice, and economy, local officials had no right to interfere. It was like an independent little kingdom, and thus became a lawless place for criminals.

By the Five Dynasties period, the disadvantages of the farming system outweighed its advantages.

Prime Minister Li Gu suggested abolishing the farming affairs and abolishing this long-standing system, and Guo Wei approved it.

2.2.9 Stop collecting “zombie cows”

As early as when Zhu Wen "conquered two towns in one month" (905), he had launched a large-scale expedition to Huainan. Although he did not annex Huainan, he penetrated into Huainan's territory and plundered it, stealing tens of thousands of oxen. Zhu Wen distributed these oxen to farmers in the territory, and the farmers paid oxen use taxes every year.

This was equivalent to the government renting cattle to farmers, which not only promoted production efficiency but also brought in considerable tax revenue. At that time, it was undoubtedly a thoughtful measure that benefited the country and the people.

Nearly 50 years have passed since then, and the cattle have long since died, but the rent has been collected. The farmers are suffering.

After Guo Wei ascended the throne, he announced that he would seek truth from facts and abolish this tax.

2.3 Judicial Reform
Reforms are often accompanied by pain, because they will affect the interests of some people and thus encounter huge resistance. Guo Wei did indeed forge ahead in the face of difficulties and obstacles, sacrificing some of his own interests, setting an example and deepening reforms.

However, when faced with judicial reform, Guo Wei smiled with relief, because this was a free point question. The judicial system of the Later Han Dynasty collapsed in all directions and had no room for improvement. No matter how Guo Wei changed it, even if he changed it blindly, there would always be improvement.

At the end of the Later Tang Dynasty, anyone who stole more than three pieces of cloth was sentenced to death; in the Later Jin Dynasty, the limit was relaxed to five pieces or more.

In the Later Han Dynasty, the law became simple and brutal: if you dare to steal, you will die! Anyone who steals more than one copper coin will be sentenced to death.

Extramarital affairs or improper relationships between men and women also start with the death penalty.

And no matter what crime they committed, there was a high possibility that their entire family would be executed, or all their property would be confiscated and their entire family would be reduced to slavery...

Guo Wei stipulated that crimes such as theft and immoral crimes should all be enforced in accordance with the laws of the Later Tang Dynasty; unless it was treason, it was not allowed to search the property or implicate relatives.

In just three years, the Later Han Dynasty successfully lowered people's expectations of the ruling class, and the country was on the eve of bottoming out. It can be said that as long as the successor is not the reincarnation of Jie and Zhou, it must be the reincarnation of Yao and Shun.

Although Guo Wei's beginning was also full of difficulties, his future was infinitely bright. As the saying goes, there is no harm without comparison. It is precisely because of the shadow of the Later Han Dynasty that Guo Wei appears to be more tall and three-dimensional, and exists like a god in the history books.

Guo Wei should really say to Liu Chengyou: "I thank your ancestors for eight generations!"

(End of this chapter)