At the beginning, Emperor Yang of Sui was kidnapped

Chapter 239 Two Tax Law 【Subscription】

The troublesome problem of 15 soldiers was resolved by the division of land.

For a time, outside Luoyang City, 15 troops were allocated fields and divided into 36 state guards...

The kind that goes to work immediately.

Lao Zhang naturally wanted to go with him. Before leaving, Xu Mu took Lao Zhang's hand and said earnestly: "Old Zhang, as the commander of the five armies, you are in charge of the 36 state guards. You must be a good army man." building..."

The so-called secrets of army building, Lao Zhang has already learned it handy when he was in Wanmin City.

For example, the construction of military discipline, clear rewards and punishments, the construction of military beliefs, and military training and drills.

As for this belief, it is natural to believe in Wanmin City, and believe in him, the lord.

"Don't worry, my lord, within three months, these 15 soldiers will all be victorious soldiers!" Lao Zhang said, slapping his chest with the bow on his back.

With the high-quality armor and weapons provided by the lord, in March, coupled with his hard work, these soldiers...

Combat power will increase by leaps and bounds.

As the saying goes, one soldier is bristling, and there is a roaring general.

Under the command of that mediocre general Wang Shichong, the 15 troops were very weak in combat effectiveness, but replaced by Zhang Xutuo...

The result is different.

In this regard, Xu Mu was very relieved.

As the 15 troops were broken up and distributed to 36 states, the military affairs came to an end, and Fang Xuanling encountered problems in civil affairs construction.

"My lord, what kind of tax system should Henan County implement now?" Fang Xuanling didn't dare to make a decision on such a big matter.

In Wanmin City, the agricultural tax has now been abolished...

But that was only for Wanmin City.

Because Wanmin City only has a population of 10, even if the agricultural tax is collected, nothing can be collected.

But the 36 prefectures in Henan have a combined population of nearly [-] million...

If the agricultural tax is not collected, the finances cannot function at all at present.

Fang Xuanling was afraid that Xu Mu would say that he wanted to abolish the agricultural tax again...

Then he should bluntly advise on what he said, and persuade the lord to take it back.

Fortunately, Xu Mu pondered for a while, and knew that it was unreliable to abolish the agricultural tax in the whole county.

"Wanmin City is just a pilot project. After a few years, we will know the real effect of the abolition of agricultural tax. Currently, the 36 prefectures of Henan County still need to collect taxes." Xu Mu frowned and muttered.

Fang Xuanling breathed a sigh of relief, and suggested, "Why don't we still refer to the Sui Dynasty's rent adjustment method and use it to collect taxes?"

Zuyong tune, after the improvement of Yang Jian's era, is actually more generous to the common people.

And the tax rate is not very high.

Xu Mu couldn't help frowning when he heard that, "How much money does the Luoyang treasury have now?"

When mentioning this matter, Fang Xuanling felt a little resentful: "The aristocratic families with five surnames and seven Wangs took away all the wealth in Luoyang City when they entrusted the 34 prefectures of Henan..."

After a pause, Fang Xuanling continued: "My subordinates have counted the existing money and food accounts in Luoyang City, including those in the treasury, and they are very few..."

Xu Mu raised his eyebrows and said, "Does that mean the finances are out of money?"

He didn't expect that this group of aristocratic families would leave him with such a mess.

Fang Xuanling smiled wryly and nodded: "And it's not just that, the people's household registration has long been lost, and it is very difficult to collect taxes."

The aristocratic family represented by the five surnames Qiwangfa controlled most of the wealth in the world, which was the root cause of the demise of the Sui Dynasty.

Lao Yang wanted to attack them, but it caused a backlash.

As a result, wars and disasters broke out everywhere, and the people were displaced.

A large number of accounts have been lost.

"It's a financial crisis again, and the household registration is lost again..." Xu Mu rubbed his forehead, feeling that the mess that Lao Yang had left for him was really a headache.

This malignant tumor of the family must be removed as soon as possible.

"Since this is the case, let's take advantage of the current disintegration of land equalization and directly introduce the two-tax law."

In the end, Xu Mu "learned" the history of later generations again.

Found a solution.

After the prosperity of the Tang Dynasty, the Anshi Rebellion broke out, and the prosperity of the Tang Dynasty took a turn for the worse. It was also a troubled time.

At that time, Datang also encountered a financial crisis.

Because of the military disaster, the people were displaced, their household registrations were lost, refugees were everywhere, and the land equalization system was severely damaged.

Rent-yong regulation based on the equal-field system...

It simply cannot be maintained.

At this time, Yang Yan, the prime minister during Tang Dezong's reign, introduced the two tax laws and reformed the system of renting and mediocrity.

Transform it into a two-tax law.

As the name suggests, the expropriation of grain, cloth, and other objects of rent was changed to the expropriation of money.

Its name is two taxes, which has two meanings. One is because taxes are collected twice a year, which reforms the problem of frequent tax collection in the rent adjustment.

After two times, it is absolutely impossible to collect taxes!
The two are due to the reform of the rent and mediocrity regulation, and only two kinds of taxes are levied, namely the household tax and the land tax.

As for the various complex taxes such as rent adjustment, they are all integrated into the household tax and land tax.

In this way, the problems of frequent taxation and numerous corvees of many people have been reduced.

Household tax is based on the number of people after the household register is compiled.

Land tax is determined according to the amount of land after the land is divided.

After Yang Yan implemented this tax system, the fiscal revenue of the Tang Dynasty reached 3000 million.

It can be seen that its governance effect on this situation.

It directly solved the financial crisis in the middle of the Tang Dynasty.

"Take the 36 prefectures of Henan as a pilot project, and change the law of rent and mediocrity into a two-tax law. Various exorbitant taxes and miscellaneous taxes will be abolished. There will be two levies a year, and only household tax and land tax will be collected."

Xu Mu sorted out his thoughts, and then explained it to Fang Xuanling.

After Fang Xuanling heard this set of theories...

Immediately stood on the spot.

Reminiscent of the reform of the military system proposed by the previous lord...

In addition, this set is extremely mature, and if it is implemented, it will surely solve the current financial crisis of the two tax laws...

Fang Xuanling bowed down again on the spot and said: "I didn't believe it before, until I saw the lord, I didn't know the world... There are really people who know it from birth!"

With such a complete system, Xu Mu actually came up with a solution in a short period of time.

Xu Mu was also quite embarrassed when he heard the words.

In troubled times, in China's thousands of years of history, there are too many things like this.

Under the same circumstances, he can learn from the experience of later generations.

That is a feasible strategy that has been verified by history.

……

After the finalization of the two tax laws, the excited Fang Xuanling began to lead the small officials, and began to count the acres of land and fabricate household registrations centered on Luoyang.

At this time, the experience of governing in Wanmin City was reflected.

Compiling a household register for a population of one million in Luoyang City is actually similar to compiling a household register for a population of 10 in Wanmin City.

Just a little more work.

Under Fang Xuanling's overall planning, the household registrations of those people who had long since died were counted.

However, this task is a bit heavy. For this reason, Fang Xuanling led the small officials from Wanmin City, as well as the original small officials in Luoyang City, and began to work overnight, day and night. It took seven days to count the population of the entire Luoyang City. .

then……

Settlement tax begins.

The small officials from Wanmin City are all carefully selected by Fang Xuanling, the kind who can be independent.

They took the old officials of Luoyang City and began to announce the new tax collection policy to the people.

"My lord, Ende, abolish the mediocrity of rent and taxation, and use the two-tax law, and only collect taxes twice a year!" The small officials publicized this decree to the people at various government notice points.

Be sure to let the people of Luoyang know the news.

When they first heard the news, the common people did not quite understand it.

In the eastern suburbs of Luoyang City, Zhao Qingqu, a small official from Wanmin City, as one of them, had to patiently explain to the people: "It's like this, our Lord Ende will only accept copper coins in the future, not real objects, and only in one year. Taxes are collected in spring and autumn, and at other times, we will never collect taxes from you!"

Under his earnest persuasion, these people came to understand.

"Then this relationship is good! In the 13 years of the great cause, the tax has been levied seven or eight times!" Some elderly people began to mutter.

The rest of the people echoed, "That's it! That's it! There are too many taxes, and some taxes are even levied twice a year!"

"Although you collect less, you won't kill half of us with one collection, right?" Some people also raised doubts.

They have no interest in who the protagonist is.

They only care about the impact of this lord's policy on them.

Hearing this, Zhao Qingqu repeatedly assured: "My name is Zhao Qingqu, and I live in Kangrenli, Luoyang. All the fathers and villagers have witnessed that it is absolutely impossible to collect bad taxes!"

"The lord is benevolent and loves the people. It is really a blessing for you to be able to govern Henan County!"

Zhao Qingqu continued to explain, and the common people were dubious.

and follow him...

According to household registration, taxation begins.

When setting taxes, these people saw...

Zhao Qingqu actually took out a piece of paper as white as snow and painted on it.

The knowledgeable common people were heartbroken immediately.

Repeatedly screaming violently.

"This paper is an office item given by the lord. It is very cheap. If you can read and write, you will be able to use this paper soon." Zhao Qingqu explained to the surrounding people while registering.

He is also one of the Guozijian supervisors who were kidnapped by the lord and brought to Wanmin City.

He didn't come from a humble family, but he wasn't from a family either.

In Luoyang City, the family background can only be regarded as average.

But he has been living in Dongdu, so he still has vision.

When Chief Fang took out these white papers, his reaction was almost the same as that of these common people.

Fortunately, in the fairy city of Wanmin City, he has seen too many incredible things.

As a scholar, using these papers that are as white as snow, he has been able to treat them like straw paper.

But now in Henan County, those arty aristocratic families have been cleaned up by the lord.

Inflating the price of paper will not do any good to Wanmin City.

So Zhao Qingqu felt that the lord would lower the price of these papers in a short time.

……

Amid the surprise of the people, Zhao Qingqu continued to set taxes for each household registration.

Every time a tax is set, it can arouse the amazement of the people around.

(End of this chapter)