Poet Immortal, Poet Sage, Duke of the State!

Regarding commercial tax reform, Chen Chang'an proposed several specific measures in his policy proposal.

Firstly, checkpoints along the routes were eliminated, retaining only a few large customs posts on the main trade routes. Merchants only needed to pay taxes once from the point of origin to the destination, and could travel throughout the country with their tax receipts. This fundamentally solved the problem of layers of exploitation, significantly reducing the burden on merchants and greatly increasing the speed of goods circulation.

Secondly, "Market Offices" were established at major trade route hubs to register the types, quantities, and prices of goods, and to establish unified commercial tax ledgers. This facilitated a thorough understanding of the national commercial situation and enabled the formulation of reasonable commercial tax policies.

Third, a "merchant registration" system was established. Merchants who registered with the imperial court enjoyed a uniform tax rate and convenient customs clearance. Their goods were protected by the government and were not subject to interception or exploitation by local authorities along the way.

Those who were not registered were subject to heavy taxes according to the old system, bringing scattered private businesses into the government's view, which not only gave merchants stable expectations, but also gave the court a basis for tax collection.

Finally, there are differentiated tax rates and progressive tax rates, which reduce the burden on small and micro-sized businesses at the bottom and promote the prosperity and development of commerce...

He put down his pen, placed the three draft papers of his policy proposal side by side on the table, and then scanned them from beginning to end.

The three policy essays, covering salt administration, the imperial examination reform, and commercial taxes, each addressed the most pressing practical problems facing Da Ning and offered concrete solutions.

He has done his best; now it's up to the examiners.

Just then, three gongs sounded outside.

A constable strode past the cells, banging a gong and shouting, "It's time for lunch!"

The imperial examinations began at noon, and by 5 PM, three hours had passed.

Chen Chang'an stood up and stretched his body.

Even though he was a martial artist, sitting like that for three hours inevitably caused him some back pain.

Once the ink on the exam papers had dried, Chen Chang'an put them, along with the exam questions, into an envelope on the table and sealed it with wax.

At this moment, several constables carrying wooden buckets walked past the cells, stopping at the door of each cell and placing a meal down.

In the past, candidates in the imperial examinations in Daning actually brought their own meals.

However, many candidates would sneak food into their meals. To prevent cheating, the meals for the imperial examinations were subsequently provided by the imperial court.

When they arrived at Chen Chang'an's cell, the two constables placed a rough porcelain bowl and two steamed buns on the table, saying casually, "Dinner, eat it while it's hot."

Chen Chang'an glanced at the so-called dinner: two steamed buns and half a bowl of pickled vegetables. The bailiff said to eat it while it was hot, but the steamed buns were already cold and felt hard to the touch.

As someone who frequently cooks, Chen Chang'an has certain standards when it comes to food.

He shook his head and said in a low voice, "Just this?"

One of the constables looked up at him, curled his lip, and said, "It's good enough that we have food at all. With so many people, do you think we'd prepare delicacies for you? We're eating the same thing..."

Chen Chang'an didn't say anything more, he just shook his head, picked up the wax-sealed envelope on the table, and walked out of the cell.

When the bailiff saw him come out, he was taken aback at first, and casually asked, "What are you doing out here? Candidates are not allowed to leave their cells. If you need to use the latrine, there's a chamber pot under the bed. Hurry up and go inside..."

Chen Chang'an handed the envelope to him and said calmly, "Hand over your paper."

He had finished writing. He couldn't possibly endure three more days in this cramped cell, eating only steamed buns and pickled vegetables, and not even being able to stretch his legs while sleeping...

That would be too agonizing.

"What?"

Upon hearing this, the constable's eyes widened in disbelief, as if he had misheard.

It's only the first day of the imperial examination, just past dusk, and this kid hasn't even had his first meal yet, and he's already handing in his paper?

The imperial examination lasted three days and consisted of three subjects: essays, poetry, and policy discussions. Even the fastest candidate needed two full days to finish.

There has never been a case in history where someone handed in their paper after only three hours.

Most candidates haven't even started writing yet, and this kid is already handing in his paper. Could it be a blank paper?

Did he find the food at the examination hall unpalatable and therefore refuse to take the exam?

Chen Chang'an looked at the constable and asked, "Can't we hand in our papers now?"

The constable nodded blankly and said, "Okay..."

He looked at Chen Chang'an and reminded him one last time, "Are you sure you want to submit it? The provincial exam is only held once every three years. Once you submit it, you can't change it..."

Chen Chang'an nodded and said, "Confirmed."

The constable took the envelope from his hand, said nothing more, and turned to walk towards the examination office.

Chen Chang'an returned to his examination room, carefully put away his examination certificate and household registration document, and then strode towards the entrance of the examination hall.

The imperial examination is over, so we need to cook a good meal tonight to celebrate with Miss Qing Shuang Gong Yue.

Chen Chang'an walked past the examination cells, and the candidates inside all saw him.

After a brief silence, gasps of surprise emanated from each of the cells.

"Is it Chen Chang'an?"

Why did he leave?

"Is he not taking the exam?"

"He's definitely not taking the exam. I think this person only knows how to compose poems and lyrics; he doesn't understand essays or policy discussions at all. Otherwise, why would he leave so early..."

"Me too, he must have given up the exam. It seems this top scholar of the capital is nothing but a charlatan..."

……

Although the questions for this year's imperial examination were not particularly difficult, it was almost impossible to write an essay, a poem, and three policy essays within three hours.

You should know that most of them are still drafting that article in their minds.

Unless he's truly a reincarnation of the God of Literature, possessing such extraordinary talent that he can solve these problems without even needing to think...

Inside a cell, Chen Changxuan looked up and saw Chen Chang'an walk past him. After a moment of stunned silence, his face lit up with ecstasy.

Has Chen Chang'an given up on the exam?

Among the people in this world who least want Chen Chang'an to pass the exam, there is Chen Changxuan.

They both had the same father. He had lost face in public, while Chen Chang'an had stolen the limelight. He felt extremely resentful...

Now that's settled, Chen Chang'an has given up the exam, so he definitely won't pass the imperial examination, let alone get into the Hanlin Academy. He no longer needs to worry about being outdone by Chen Chang'an, and he breathed a long sigh of relief...

……

South of the city.

In Chen Chang'an's small courtyard.

Qing Shuang and Princess Zhao Yue sat at the stone table in the courtyard. Chen Chang'an had gone to take the exam, and the two had nothing to do. After the shop closed, they came here again.

Qing Shuang rested her chin on her hand, looked at Princess Zhao Yue, and asked, "Princess, when will you tell him your true identity?"

Princess Zhaoyue shook her head and did not answer.

The longer she spent with him, the less she wanted to tell him her true identity.

She was happy with how things were going, but she worried that once they confessed their feelings, they would never be able to go back to how they were before...

Qing Shuang sighed softly, and seeing a figure walk in from outside, she subconsciously said, "You're back..."

The next moment, her eyes widened, and she jumped up from the stool, staring at Chen Chang'an in shock, exclaiming, "Why are you back?!"