You became an emperor by letting me AFK.

Each one is a headache. The intricacies are completely unknown to non-locals, or the cost of figuring them out is too high and not worthwhile. Investigating before even collecting taxes costs a fortune—who can afford that? Perhaps it's better to be lazy; there's only one way left:

Outsourcing.

Extending this further, aren't the systems of enfeoffment, Tusi (local chieftains), Jimi (tributary system), and Jiedushi (military governors) also forms of outsourcing?

Xia He understood the considerations behind it.

Even though she has the authority, she has to carefully delegate some of it to Feng Tianyin, because she is too lazy or unable to manage it herself. Similarly, tax issues are always complicated.

Taxes are fundamental to the survival of a regime, and interestingly, they are also an indicator of its health.

It's like a physical exam where someone needs to be checked for high blood pressure, high cholesterol, and high blood sugar.

On a national scale, one can see a lot by looking at the state of fiscal revenue. If tax revenue is healthy, it means that things can be accomplished and things can be resolved. Conversely, when the national treasury is empty, even small things can have a chain reaction and lead to complete collapse.

If Xia He were to prioritize, the methods of tax collection would actually be secondary; one thing must be clarified first:

Tax base.

Who is entitled to be taxed?

The essence of this issue is not the superficial understanding of "taxing the rich or the poor," but rather "which type of tax is easier to investigate and collect."

When the state levies taxes, it does not distinguish between the rich and the poor.

There are only easy and difficult to collect.

If you are the one who frequently feels the pain of taxes, then you are relatively poor.

In ancient times, due to the complex conditions of farmland, agricultural tax collection was extremely difficult, and the friction and losses were even more severe.

Both Xia He and Feng Tianyin knew about the famous "Single Whip Law," but considering the context, Qianxia was not the Ming Dynasty, and the level of development of commodity economy between the two sides was different, with silver currency in circulation being even scarcer.

They can only act pragmatically based on the present moment.

Since agricultural taxes are difficult to collect, a tax-collecting system of "locals collecting taxes from locals" is used.

Commercial taxes are easy to collect because by controlling the key figure of merchants, the truth can be traced back to the source. Therefore, the Great Qian Dynasty no longer cracks down on commercial activities so severely.

Even encouragement.

A thriving commercial sector will draw farmers' spending towards it, and levying taxes on it will essentially become an agricultural tax.

Xia He quickly identified several tax collectors under the tax official's jurisdiction, who were somewhat notorious, some even having come from backgrounds as highwaymen and bandits. This was understandable, as those being taxed were not to be trifled with, and without deterrence, nothing could be accomplished.

They not only tarnished the temple's reputation but also exacerbated the tax burden on the people.

Can we then abandon the tax farmer system?

I can't let it go.

Even a powerful empire like France continued the tax farming system for over a thousand years; even the patriarch of chemistry, Lavoisier, was a tax farmer. Therefore, for a considerable period, they had no choice but to continue using it.

"We can only make minor repairs to the basics; at the very least, we can't let this incident escalate into a precedent."

Xia He focused entirely on the villages that were resisting taxes.

The people of Longshanpo are not to be trifled with; they have picked up their farm tools and are ready for battle. They have set up a makeshift line with oxcarts, and men, women, and children have all been mobilized, making it seem like a fight is about to break out.

"It was these guys who killed one of our colleagues and injured me."

The tax collector, with bandages on his head, pointed at the people in front of him and shouted: "Those who dare to resist taxes are no ordinary troublemakers; we must crack down on them."

"Get out of here."

His shouts were met with equally simple and brutal insults.

At the same time, hundreds of security personnel arrived, wearing leather armor and equipped with shields and batons.

Their equipment was strictly limited: low-end leather armor to protect vitals, helmets, and non-lethal equipment. They were not allowed to equip themselves with bows, crossbows, long weapons, or to move warhorses.

But they are not soldiers that can be easily countered.

Combat is a matter of training level; a security team that knows how to form a battle formation is sufficient, especially since their equipment is much better than farm tools.

The two sides began to confront each other, but the confrontation was largely confined to verbal sparring.

"Hand over the ringleader and we'll spare your lives."

“I don’t believe it. We want to see the people of the temple. We want to see the high priest’s decree. You people are a bunch of liars and robbers.”

"You dare to mention that person? You're ungrateful. We must put an end to your arrogance."

"It's just a bluff."

"Alright, you traitors, arrest them all!"

Enraged, the tax official gave the order, and the security team immediately broke through the oxcart line, instantly engaging in a brawl with the villagers, exchanging blows and sticks in a chaotic scene.

Xia He watched helplessly as the two sides went from a brief standoff to a one-sided victory.

The people cried out in protest.

The security team chased after them, wielding batons fiercely, often resulting in flying teeth and flowing blood.

They're getting increasingly rough, and the situation is starting to get out of control.

They dared not hold back, after all, the tax officer and several tax collectors were also fully armed and started fighting, specifically targeting a few troublemakers in their eyes and beating them mercilessly, almost to the point of causing death.

"Now that we've seen it, let's try some minor adjustments."

Xia He didn't intend to just watch the cyber cricket fighting; instead, with a flick of the mouse, she directly organized the village's able-bodied men into military units.

[Unit: Temporary Militia]

It's a low-level temporary recruit, but it can be remotely controlled, which gives it room to maneuver.

Suddenly, a large group of strong villagers on the battlefield at the village entrance spontaneously formed a wall in front of the security team. Then, they raised their pitchforks in unison and actually pushed the soldiers with shields back.

The roles of offense and defense are reversed.

Xia He's control enabled the village to form a 50-person square formation, using pitchforks and rakes to resist, maintaining the advantage of long weapons.

Under her leadership, everyone was at her beck and call, and the city was impregnable.

"bring it on."

The militiamen's low growls silenced the entire scene. Under that faint will, they inexplicably gained courage, which became unstoppable. They stood in a tight formation, shoulder to shoulder, with an imposing momentum.

This is a stark contrast to his earlier, easily broken state.

Neither side could sense the existence of the transcendent being in the infinitely high and distant land, but they could feel its power.

Not quite right.

The security team watched helplessly as their situation drastically changed, and they themselves were filled with apprehension.

After calming down, I couldn't help but feel uneasy. Someone had already been seriously injured, some even in life-threatening condition. Were we really going to push this to the brink? Did we have to cause a death before we stopped? If things weren't handled properly, everyone would be punished.

They couldn't help but look at the tax official who was leading the group.

"It's alright, I can label these troublemakers as rebels. As long as we win, it will be a great achievement, and no one will have anything to say about it."

Now that things have come to this, he has no choice but to bite the bullet and subdue his opponent; he has to use force.

Xia He shook her head after seeing it.

This man was ultimately born into a landlord and a local tyrant. Despite serving as a tax official, he failed to develop any knowledge or skills. Indeed, the officials of city-states and feudal states were of poor quality.

They were completely different from the talented individuals cultivated in the officialdom of the Great Qian Dynasty.

Even if there is some element of permissiveness involved, it is still necessary to ensure that the vassal states are completely clean in their administration. Otherwise, if the differences in living standards are not significant, how can they maintain their "hearts turned towards the Great Qian"? This balance must be carefully maintained.

The perspective returns to the battlefield at the village entrance.

After a moment's hesitation, the security team still set up their formation, everyone eager to earn a military merit.

boom!

The first soldier charged forward with a shield, only to be overturned by a pitchfork. Almost simultaneously, his comrades followed, but they too fell before the tight defenses, proving utterly ineffective.

Xia He blocked the attack with only the simplest line of defense.

The militia also receives some benefits.

In contrast, the security team was now unsettled and lacked discipline. After repelling one wave of attacks, they hesitated to act, but their anger was also stirred. Looking at the villagers who had been labeled as rebels by the tax officials, a dangerous thought couldn't help but arise in their minds:

Kill innocent people and claim credit for them.

Xia He, observing the situation, naturally saw through the enemy's plan and was ready to switch the formation to an offensive.

She didn't want to cause any deaths, since they were all citizens of the Great Qian Dynasty, but if the other party was determined to do evil, then she had to teach them a lesson.

"Let's go, let's teach these guys a lesson."

Under Xia He's control, the militia formation began to march forward, catching the security team off guard.

"Run!"

In their moment of panic, they momentarily relaxed their guard. She seized the opportunity and launched a charge, breaking their formation with fewer troops. Some even managed to capture the tax official.

The leaderless squad immediately scattered like birds and beasts, some running away and others surrendering.

She overestimated the group's organizational skills; they weren't there for combat training, but rather for a specific goal:

Bullying people.

Once they can no longer bully the other party, they immediately run away.

The hardest part of playing this part is keeping your composure. If she weren't at work, Xia He would have burst out laughing long ago. It's because their stupidity is so outrageous that some people are missing a nerve in their brains.

Before the security team could completely escape, they were stopped by the stationed troops who rushed to the scene.

"Everyone stay still and put down your weapons."

They immediately surrounded the scene. These fully armed regular soldiers were intimidating, arriving on horseback and looking down from their high vantage point.

Xia He relinquished control.

There's no need to get involved anymore; we can just witness this turmoil unfold.

The officer in charge gripped the reins tightly as he looked down at the chaos before him, gritting his teeth. Broken farm tools littered the area, and many were bleeding from head wounds, receiving emergency treatment, their lives hanging in the balance…

"Oh no, my career is over."

The officer, whose vision blurred, nearly collapsed. He took several deep breaths to control his anger. After questioning him, he learned what had happened, and his face grew even more gloomy.

The news quickly reached the Lord's Mansion of Longshanpo City, where the group in the meeting looked at each other in bewilderment.