"Tax law reform?"

When Sima Guang found Ouyang Bian, Ouyang Bian was a little surprised.

Sima Guang nodded seriously: "Yes, we have discussed it internally in the Censorate. If this matter is successful, we have to find you."

Ouyang Bian couldn't help but burst into laughter.

You really trust me.

However, Ouyang Bian was a little surprised because what he had always been worried about was that Sima Guang and the others would oppose the reform.

After all, Sima Guang's ancestors, Fa Buyi's reputation was too great, which led to Ouyang Bian's idea of ​​how to convince Sima Guang and the others first.

Now Sima Guang actually has the idea of ​​promoting reform, which has reduced the whole matter by a big obstacle.

"How could Lord Sima think of changing the tax law?"

Ouyang Bian was a little curious.

Sima Guang said: "The tax laws of the Song Dynasty were chaotic and there were too many loopholes that farmers could no longer afford it. It was time to reduce the burden on farmers.

In the past, we could not see hope. Now the treasury income is mainly commercial tax and agricultural tax is supplemented. Even if the reduction in agricultural tax is made in terms of income, it will not affect national affairs.

What's more, there was no Ji Mo before, but now there was Ji Mo. Ji Mo's talent in Qingzhang's land acres really amazed us. I think we can give it a try.

Ji Mo read the Song Dynasty Weekly Report. The tax law reform mentioned by Mr. Zhou Shuren does have many advantages. If the tax law mentioned by Mr. Zhou can be realized, it will be a blessing for farmers all over the world!

Ji Mo, what do you think?"

Sima Guang looked at Ouyang Bian with bright eyes.

Ouyang Bian couldn't help but feel a little funny when he saw Sima Guang seemingly motivating himself to take on things.

This is a bit embarrassing. You don’t know who Zhou Shuren is, but I know, and that’s me!

Should I tell Sima Guang?

Ouyang Bian thought about it and felt that he still had to say that because this matter could be hidden for a while and that would be so embarrassing that it would be exposed.

"Sir Sima, in fact... Zhou Shuren is me."

Ouyang Bian said a little embarrassedly.

Sima Guang was surprised instead of being offensive, saying: "I say no wonder Mr. Zhou's argument is so similar to your viewpoint in the book "On the Political Pros and Disasts of the Past Chronicles". It's really your work, it's great!"

Ouyang Bian smiled and said, "Mr. Sima and the adults of the Censorate think that the tax law should be changed?"

Ouyang Bian asked this to determine whether these people were determined or not.

Sima Guangdao: "According to your words, land tax, corvee labor and other miscellaneous levies are all included, and the cash is collected, and the payment is made based on a mu, and the official settlement is completed and all heavy taxes are deposed.

I think these are all very correct ideas. In addition, I think it is best to lower the payment ratio of land tax, so that the burden on farmers will be smaller."

Ouyang Bian nodded in agreement with Sima Guang's statement.

The population and land of the Northern Song Dynasty were less than that of the Ming and Qing dynasties, but the income from taxes and labor was much higher than that of the Ming and Qing dynasties. The answer here was that the civilians of the Northern Song Dynasty bear much heavier tax service burden than the Ming and Qing dynasties.

Sima Guang continued: "We in the Song Dynasty do not suppress annexation and allow land transactions. Officials and gentry have various privileges to exempt taxes and labor, but ordinary households cannot.

Farmers not only have to pay taxes, but also have to bear labor.

Tenants who rent official fields must bear more than 40% of the land rent.

Self-cultivated farmers who own land must bear the tax of fifteen taxes and one land for the people.

While paying the two taxes, you also need to pay a lot of additional consumption for the two taxes. Generally, one stone is the most expensive, and the additional consumption is liters.

In addition, you must pay 10% of the regular amount and be included in the charity warehouse..."

Speaking of this, Sima Guang's face became a little heavy.

"If that's all, it would be fine. Originally, the two taxes should be paid at fixed locations, but the government also forced farmers to send tax items to designated locations for payment, which is the so-called transfer.

In this way, the transportation costs of the government are saved, but they increase the burden on the people.

When I was on Yongxing Jun Road, the government stipulated that the first and second-class households would be moved 300 miles, the third and fourth-class households would be moved 200 miles, and the fifth-class households would be moved 100 miles.

If you are unwilling to pay the transfer, you have to pay the money. At first, in order to save freight, the tax households exchanged tax items for copper coins on the spot and took them to the transfer destination to pay the tax, but they had to pay the tax on the copper coins on the way!

After the Daolizu money became customized, during the Zhihe period, the amount of money for each Jingxi Road was as high as 56 yuan, which was almost the same as the amount of the regular tax!”

Speaking of this, Sima Guang couldn't help but sigh.

"...This is not over yet. In addition to the transfer, the government often replaces the taxable items to be paid according to their own needs, which is called a change.

According to regulations, the discount should be converted at market parity, but the tax collector always lowers the price of the taxable items paid by the taxpayer and raises the price of the discounted purpose.

Bao Xiaosu once said that the shipping department of Huainan and Zhejiang ordered taxpayers to pay the wheat at a discount of 94 yuan per bucket as cash, which is twice the market price!

You have written these in your articles, but they are far more excessive than what you have written. During the change operation, the officials of the government do not explicitly operate according to regulations, and often change them many times.

For example, if you should have cash, the government requires that you turn it into silk, then turn the silk into silk cotton, and then fold the silk cotton into cash.

In this way, the money received by the government doubled three times, which was more than eight times the original one!”

Sima Guang said in a heartache: "...If a household has a hundred acres of land, it will harvest 150 stones, and the two taxes are the positive amount of 15 taxes, which is about 100 dou, that is, ten stones, plus five dou of additional consumption, one stone of charity warehouse.

The money for the branch movement was 3.7 stones, and with two changes, the tax that farmers had to pay increased from ten stones to nearly fifty stones!

In addition to paying the tax on the land of the people who earn one-third of the annual harvest, households also have to paying the tax on the Dingkou, which is the capitol tax.

This tax is not divided into the main customers, and it has to be paid. The amount of dime varies from place to place, ranging from a hundred cigarette to seven hundred cigarettes, and a bucket of rice to a stone.

In addition, our Song Dynasty also inherited many miscellaneous taxes left by the Tang and Five Dynasties, such as the tax seedlings handed down during the Southern Tang Dynasty for military use, salt and silk, silk and silk and silk, household registration and salt money, foot and face, and many other miscellaneous taxes such as silkworm salt money in the north, as well as cowhide, agricultural tools, shoe money, and quilt money.

During the reign of Renzong, these miscellaneous taxes were classified and merged, paid with the summer tax, and at the same time, many other miscellaneous taxes were added to the summer tax.

There is also pre-buy. Originally, the government paid the households to raise silkworms and grow cotton and textiles in early spring, and in summer, the households paid silk cloth. But later, the government's capital became 70% of the capital and 30% of the cash.

Due to the heavy taxes for self-cultivated farmers and the government did not inhibit land annexation, many households lost their land and moved to the city wall, but after entering the city, they had to pay various city wall taxes!"

When Sima Guang said this, there was a bright light in his eyes.

“…What is bone-knocking and marrow sucking, this is it!

It’s too difficult for our Song Dynasty households!"
Chapter completed!