Reborn right after ascending to immortality?

Chapter 40 Personal Taxes!

These days, passing through the gates of hell is a real challenge.
Do we still have to pay a 15% customs duty?

Mei Yun's eyes widened in disbelief; this was too hellish!
"Lord Cui," Mei Yun's pupils trembled, "you must be joking, right? You have to pay taxes to pass through the gates of hell?"

Cui Yu glanced at Mei Yun sideways, his tone devoid of any joking tone, "Now it's the Immortal Realm governed by law. Whether you're a minor or an adult, you have to pay taxes in the Nine Netherworld!"

"Only those who pay the most cultivation tax can be called great cultivators and are revered by thousands; while those who pay the least cultivation tax are parasites on society, bloodsuckers of Kunlun, good-for-nothings who have let down their families and parents, and passersby who waste spiritual energy and resources!"

"This kind of person makes no contribution to the immortal realm, only exhausts spiritual energy, and should be hung on a street lamp!"

Judge Cui declared passionately, "One can discern a person's character from their tax payments; and one can reveal a family's foundation from its tax collection!"

"This is the first law of the Nine Netherworlds."

Leaving aside An Sheng, Mei Yun is definitely a complete newcomer, and Cui Yu must explain the laws of the Nine Netherworlds.

"Let alone the customs duties at the Gates of Hell, even your daily cultivation and immortality practices require you to pay taxes to the Nine Netherworlds. This is also called personal cultivation tax."

"It will be collected by the Reincarnation Department, the head of the Nine Netherworlds and Four Departments."

"If you fail to pay your taxes by the deadline, you will be swallowed by the Nine Nether Spring. Parts of your body, such as your organs, dantian, and spiritual roots, will be deducted as tax payments."

"In the Nine Netherworlds, no one dares to refuse to pay taxes!"

Judge Cui spoke solemnly, his aura filled with a chilling intensity:

“The cultivation tax is paid based on an individual’s monthly cultivation level. There is a threshold for the tax; those whose cultivation level exceeds the threshold do not need to pay tax.”

"During the Qi Refining stage, you will need to pay 8% of your monthly cultivation fee. If you advance from Qi Refining Level 1 to Qi Refining Level 10 this month, you will need to pay 0.8 levels of cultivation fee."

"During the Foundation Establishment period, one must pay 7% of the monthly cultivation amount, decreasing with each subsequent level."

Mei Yun roughly calculated the stages: Qi Refining, Foundation Establishment, Golden Core, Nascent Soul, Deity Transformation, Void Refining, Body Integration, and Tribulation Transcending.

There are eight realms, and only when one reaches the Tribulation Transcending stage is there no longer any need to pay cultivation tax.

He immediately felt this was outrageous. How could it be that those above the tax threshold didn't have to pay taxes? Shouldn't it be those below the tax threshold?

Tax exemption applies to the Tribulation Transcending stage, not the Qi Refining stage.
"Because of cultivators in the Tribulation Transcending stage."

Cui Yu noticed Mei Yun's confusion and said with a proud look, "We can't beat the Samsara Division."

"I see," Mei Yun nodded. "That makes sense now."

"In addition to the basic cultivation tax, there is another tax called 'unexpected income tax' or 'adventure income tax'."

Judge Cui continued:

"As the name suggests, cultivation levels gained unexpectedly are also subject to taxation."

"The tax rate is 20 percent."

"For example, if you encounter a reclusive master who is about to die, but sees that you are destined to receive enlightenment from him, you will have to pay an unexpected income tax on the cultivation you gain from this enlightenment."

"For example, if you fall off a cliff and have a strange encounter, or stumble into some secret realm or immortal tomb, you will also have to pay an accidental income tax."

"By the way, including when you go to rob Danfeng a month later, you'll have to pay taxes no matter how much you rob."

Judge Cui emphasized this point, his tone particularly serious: "Murder, arson, and robbery may go unpunished, but if you don't pay taxes, I can't protect you either."

"Some monks frequently evade taxes."

"Especially those talents who pretend to be weak to take advantage of others, who are clearly far superior to their enemies, but deliberately pretend to be weak and unable to defeat them, all in order to evade taxes."

Judge Cui recounted classic cases from the past to serve as a warning.

“We once captured a heinous demon. This old demon was at the Nascent Soul stage and claimed that he wanted to temper his heart in the mortal world, experience human nature, and comprehend the Great Dao, euphemistically calling it ‘transformation into the mortal realm’.”

"He shed all his cultivation, transformed into an ordinary person, and hid in a small village of ordinary people, where he stayed for more than ten years."

"This is a classic example of cultivation transfer."

"But the Reincarnation Department, with its keen insight, deliberately sent a brainless, privileged young master from the Kunlun family to mock him and massacre the village as bait. This demon finally couldn't resist revealing his cultivation level, and thus, the thief was caught in the act!"

This enormous tax revenue is one of the pillars that has enabled Kunlun to stand firm.

That's why Kunlun spared the death penalty; demons who committed crimes were directly sentenced to the Nine Netherworlds.

To survive the long prison sentence, one must cultivate oneself, and once one begins cultivating oneself, one must pay taxes!
The turbid and complex spiritual energy of the Nine Netherworlds was purified by the prisoner's dantian, condensing into a continuous stream of immortal energy that poured into the Kunlun world.

Mei Yun found it terrifying.

After hearing Cui Yu's words, he remembered the contract in his arms and took it out to look at it.

"Master Cui."

An Sheng looked at Cui Yu and said, "We have to do things for Lord Li every month, so we can be considered half of the righteous people of Kunlun. This tax matter should be a little more lenient."

"Furthermore, if our cultivation level is not high enough, we will not be able to meet the targets."

Cui Yu looked at An Sheng with great interest, thinking that this boy was truly teachable.

“If Lord Li’s project is completed, in addition to the income from the project, the tax for that month will also be reduced by half.” He said, “For the sake of the entire Kunlun Righteous Path, the benefits should naturally be maximized.”

Half of the tax
Mei Yun silently calculated in his mind that he was currently at the Foundation Establishment stage, and the monthly cultivation fee was 7%, which, reduced by half, was 3.5%.

An Sheng's figure is 4%.

The higher one's cultivation level, the lower the tax paid.

Mei Yun's thoughts instantly became clear: to survive in the Nine Netherworlds, she had to become stronger and constantly break through her cultivation level.

"If you want this Danfeng project, you must break through to the Foundation Establishment stage within a month."

Judge Cui emphasized.

"But I have already broken through to the Foundation Establishment stage?" Mei Yun hurriedly asked.

"Heh." Judge Cui glanced coldly at Mei Yun. "Do you even have a certificate? You dare to break through so easily? Who gave you permission to do so?"

"What certificate?" Mei Yun was bewildered.

"Foundation Establishment Certificate," Judge Cui said solemnly. "This is also the second law of the Nine Netherworlds. Every profession in the Nine Netherworlds requires certification."

"Alchemists need to take an alchemy technician certificate exam, blacksmiths need to take a blacksmith professional certificate exam, and by the same principle, to break through any realm above Qi Refining, one must first take the corresponding certificate exam."

An Sheng sighed. As a second-time player, he naturally knew the underlying principles.

In ancient times, spiritual energy was scarce, and the path to immortality was rare.

Any Golden Core cultivator could become a regional overlord.

Now, in the realm of immortals governed by law, times have changed, spiritual energy is abundant, and everyone can cultivate immortality.

This has led to the phenomenon that Nascent Soul cultivators are everywhere, while Transformation Gods are less valuable than dogs.

Their military strength has increased.

If everyone becomes powerful, then cultivation level becomes less valuable.

If this continues, there will be more and more cultivators at higher levels, and there won't be enough spiritual energy for everyone. Moreover, cultivators at higher levels will become arrogant and unwilling to take off their immortal robes, leaving many basic tasks unattended.

At this point, it's necessary to restrict breakthroughs in cultivation level.

Apart from the most basic Qi Refining stage, whether it's Foundation Establishment or Golden Core, all realms require obtaining the corresponding certification before breaking through.

Without a Foundation Establishment certificate, even if you are invincible among those of the same cultivation level, you cannot be called a 'Foundation Establishment cultivator'.

"What if I don't break through?" Mei Yun exclaimed in surprise, "I've already reached the fifth level of Foundation Establishment!"

“Then you fall into the worst category of ‘unlicensed practice’.”

Cui Yu's face was serious. "All the cultivation points you illegally acquired will be confiscated!"

Mei Yun's lips twitched slightly. He had forgotten his aloof and cold sword demon persona and was only thinking about the hefty fine he was facing. Confiscating five layers of Foundation Establishment cultivation was equivalent to clearing out ninety percent of his cultivation.

Cui Yu enjoyed watching Mei Yun's ugly expression, thinking to himself that the show of force had finally been accomplished.

"No need to worry."

Judge Cui explained, "Since this is your first time entering the Nine Netherworlds, you will have one opportunity to obtain additional certification according to the regulations."

"The Foundation Establishment exam is held once a month, and the most recent Foundation Establishment exam is at the end of this month."

"As long as you pass this test, you will be able to break through to the Foundation Establishment stage."

Hearing Judge Cui's words, Mei Yun finally breathed a sigh of relief.

But there was one more thing that Judge Cui didn't say.

The number of Foundation Establishment slots is limited. Kunlun releases only a few dozen slots each month, while tens of thousands of cultivators compete for them every month, making it extremely competitive.

It can be described as a massive undertaking, with thousands of troops crossing a single-plank bridge.

The cultivators competing with them for the spots were not ordinary Qi Refining cultivators.

The vast majority of cultivators who take the exam are imprisoned students who have been stuck in the Qi Refining stage for several years.

Even more extreme, some people have failed the exam for decades, and their cultivation has reached its peak. If it weren't for the restrictions on certification, they would have already broken through to the Golden Core stage.

Whether it is his Dao heart, physical body, or primordial spirit, they have all been tempered to the extreme.

This is the legendary student who failed a grade, whose cultivation level was stuck!
Even the innate sword physique, which is said to be 'invincible in the same realm,' or the legendary Wuchang Demon Child, who is said to be able to 'kill people of a higher level,'

At least in the realm of Foundation Building exams, they are definitely no match for these repeaters!
A genius who can pass the Foundation Establishment exam on the first try has not appeared for a long time.

If they fail to successfully establish their foundation this month, they will not be qualified to accept Lord Li's first order.

This is both cooperation and a test.

This shows that they are nothing special, and further cooperation is not worth the investment.

(End of this chapter)