Poet Immortal, Poet Sage, Duke of the State!

Chen Chang'an's thinking was very clear. Although the imperial examination in Da Ning did not test the eight-legged essay, it was still another form of the eight-legged essay.

However, reforms have never been accomplished in one step.

Overturning everything rashly will only have the opposite effect.

Chen Chang'an suggested that officials be selected based on their academic disciplines, with specific personnel assigned to specific roles.

The first subject is the Literary Talent Subject.

Essays, poems, and even couplets still need to be tested, in order to select those who are skilled in writing. They do not need to have any ability to govern the country. They can take up some prestigious positions, such as compiling classics, editing books, and writing materials for various government departments.

If a situation arises like the provocation by the Yan envoy last time, they can be put to the test to prevent the court from facing a situation where no one is available to act again.

The introduction of this subject was a change based on the original imperial examination system. It essentially separated essays and poems and then merged them into a separate subject. The students' previous efforts would not be in vain, and the impact of the reform of the imperial examination system could be greatly reduced.

As for policy research, Chen Chang-an also separated it out and set up a separate "Practical Affairs Department".

This subject does not test essays, poems, or couplets; it focuses solely on policy essays. All questions are drawn from real government affairs, including military affairs, river works, salt and iron, canal transport, and law.

Candidates are required to propose solutions to specific problems. Examiners score the solutions based on their feasibility and completeness. This subject selects practical talents who, after entering officialdom, will be directly assigned to the Six Ministries or local prefectures and counties to serve as officials in charge of specific affairs.

In addition, a "Specialty Course" could be added.

This subject does not test essays, poems, or policy discussions. It is used to select people with expertise in special fields, such as engineers proficient in water conservancy, guides familiar with border geography, financial and grain personnel skilled in arithmetic and accounting, and even translators familiar with the trade routes in the Western Regions.

These people do not need to write poetry or essays, nor do they need to have the ability to govern a country. They only need to prove their professional competence in a certain field and pass the corresponding assessment to be granted the corresponding official position.

After finishing the plan for selecting officials based on their academic disciplines, Chen Chang'an did not stop writing.

The imperial examination system in Da Ning has been in place for so many years. Even the slightest change would face enormous resistance. What's more, he completely dismantled and reconstructed the imperial examination system, breaking the centuries-old tradition of selecting officials based on their literary skills. How could those who have benefited from the current imperial examination system easily pass it?

After a moment's thought, Chen Chang'an continued writing: "The establishment of the new examination system should not be changed abruptly. I suggest that the 'Practical Skills Examination' and the 'Specialized Skills Examination' be established as special examinations, running concurrently with the old examinations for three terms, to observe their effectiveness. After three terms, if the talents produced by these two examinations are indeed superior to those of the old examinations, then the number of admissions for the Practical Skills Examination should be gradually increased, while the weight of the old examinations should be gradually reduced. After several terms, the drawbacks of the imperial examination system can be halved."

Instead of proposing radical reforms that could be implemented in one step, he designed a transition period.

The old disciplines are not discarded, and the new disciplines are tested first. The two systems operate in parallel, and the actual results prove which path is better.

This approach gives conservatives enough face and a buffer period while also leaving real room for reform to proceed.

Chen Chang'an put down his pen, looked at the densely packed small characters on the draft paper, and let out a long sigh.

He read it through and felt that the wording was reasonable and the logic was consistent.

As a time traveler, he condensed the evolution of the imperial examination system in his previous life into this plan.

He incorporated all the experiences from the imperial examinations of the Tang and Song dynasties, the eight-legged essay of the Ming and Qing dynasties, and the subject-based examinations of later generations into this policy essay.

Ultimately, Chen Chang'an gave this policy essay a conclusion that touched upon interpersonal relationships and worldly wisdom.

"The imperial examination is the foundation of the nation and the ladder for scholars. A solid foundation ensures flourishing branches and leaves, and a proper ladder produces virtuous and talented individuals. The strategy I propose—three examinations running concurrently over ten years—is not intended to abolish the old system in pursuit of novelty, but rather to address its shortcomings and achieve perfection. The literary examination preserves its elegance, the practical examination supplements its usefulness, and the specialized examination fully utilizes its abilities. With these three paths running in tandem, the nation's talents will find their place, and the court will be well-equipped for its various duties. The northern borders can be defended, floods can be controlled, trade routes can be maintained, and the nation's strength can be revitalized. I only wish that the land of Daming will produce talented individuals in every generation, and that the state of Daming will be forever secure."

After confirming that nothing was missing, Chen Chang'an carefully placed the exam paper flat on the table and weighed it down with a paperweight.

One article, ten poems, and two policy essays took more than two hours in total, with only one policy essay remaining.

Chen Chang'an rubbed his slightly sore wrists and looked at the title of the third policy essay.

"The taxes of Da Ning are mainly land taxes, with meager commercial taxes. In recent years, the trade routes between the north and south have been smooth, and merchants have prospered, but the national treasury has not been enriched as a result. Some ministers have suggested increasing commercial taxes to replenish the national treasury, while others argue that heavy taxes would harm merchants, and if merchants do not come, the market will be desolate, so it is not advisable to arbitrarily increase taxes. This paper discusses the advantages and disadvantages of commercial taxes and proposes feasible solutions to ensure that merchants thrive and the national treasury is full, without harming either side."

After reading the title of the third policy essay, a smile appeared on Chen Chang'an's lips.

Isn't this a perfect match for my major?

He had been in business for two lifetimes and was extremely knowledgeable about various tax policies, so this question was a piece of cake for him.

It seems the imperial court is truly short of money due to years of war.

Two of the three policy essay questions were about money.

He quickly analyzed the policy essay topic in his mind.

The situation in Da Ning was exactly the same as in many dynasties in the past. Agriculture was the foundation of the country, land tax was the main source of the national treasury, and although commerce was prosperous, the tax burden was very light. Merchants made a fortune, but the national treasury did not receive much.

Some people want to raise taxes, while others are afraid that raising taxes will harm businesses and have the opposite effect, so they consulted the students for their opinions.

The essence of this problem is how to get the chicken to lay eggs without letting it run away.

Modern, economically prosperous countries already have the answer to this question.

Chen Chang'an picked up his pen and, without even thinking, wrote the opening paragraph in a flowing and unrestrained style.

"The problem with commercial taxes lies not in whether they are levied or not, but in whether they are levied properly or improperly. Excessive taxation will sever commerce, while the lack of taxation will weaken the nation. Proper taxation is like drawing water to irrigate fields; once the water is gone, the fields are fertile. Improper taxation is like draining a pond to catch fish; once the water is gone, the fish are gone."

He then began another paragraph: "The problem with the commercial tax in Daning is not that the tax is too light, but that the tax system is chaotic."

Over the past two months, Chen Chang'an has thoroughly studied the tax laws of Daning.

The current commercial tax system in Daning appears to be relaxed, but is actually chaotic.

With numerous checkpoints throughout the region, merchants had to pay taxes every time they passed through a city, resulting in a tax burden that was already seven or eight times heavier by the time their goods reached their destination.

Although the tax was not heavy, the actual burden on merchants was much higher than it appeared on paper due to layers of exploitation.

At the same time, truly powerful merchants often had intricate connections with local officials or powerful figures, and their goods passed through the area without paying a penny, while small merchants and vendors became the main targets of exploitation.

To change this, the tax burden needs to be standardized and strictly enforced.

Imposing additional commercial taxes may not necessarily harm businesses; the key is how they are imposed.

He organized his thoughts and began writing again.

"Commercial taxes should be levied in three categories. First, for necessities such as grain, salt, oil, and cloth, the tax rate should be light, or even exempted, so that the people are not burdened by rising prices. Second, for goods traded in large quantities, such as tea, porcelain, silk, and ironware, a uniform tax rate of one-tenth should be set, regardless of checkpoints, and taxed uniformly throughout the entire process. Third, for luxury goods, such as jewelry, spices, fine wines, and precious furs, the tax rate can be increased to three-tenths or even four-tenths. Those who can afford luxury goods will not lack money, so levying a few more percent will not harm the people's livelihood..."

He adopted the differential tax rates of modern countries, with light taxes on necessities, moderate taxes on ordinary goods, and high taxes on luxury goods.

This approach ensures national treasury revenue without harming people's daily livelihoods, allowing the wealthy to pay more taxes and the poor to pay less, thus balancing social equity and fiscal revenue growth.

When it comes to business, there are probably few people in the entire Da Ning who understand it better than Chen Chang'an.

Unlike poetry, prose, and couplets, doing business is his true area of ​​expertise.

The reason why the national treasury of Da Ning did not receive much revenue from commerce was ultimately because commerce itself was not prosperous enough.

Instead of eyeing the merchants' pockets and figuring out how to extract a few more coins, it's better to figure out how to make the pie bigger.

If the pie gets bigger, even if the tax rate remains the same, the national treasury will receive more revenue.