Chapter 68 Tax System
Author: The rain falls but I don’t dare to worry
"There is no alcohol in the army, so we can only use tea instead of wine."
Liu Chan sat on the main seat, and next to him sat Princess Zhu Rong.
"Wine can make you intoxicating. If there is a lot of alcohol in the army, I am afraid that the generals and soldiers will not be so diligent in military training."
Princess Zhu Rong held the drink and took a sip.
"Actually, letting the princess come here today is not just about selecting strong soldiers."
"oh?"
Princess Zhu Rong put down the tea bowl in her hand, with a searching look on her beautiful face.
"Then what else does Mr. Lang have to do? You and I are one, so we might as well just tell you."
Liu Chan stared at Princess Zhurong's eyes, and with a slightly more serious tone, he said: "If this matter is to be carried out, it will be quite difficult. There will be resistance, blood will be shed, and heads will inevitably fall to the ground."
Princess Zhu Rong's heart tightened slightly, but she still managed a smile on her face.
"If it is beneficial to the barbarians, no matter how difficult it is, I will still be willing to help you."
Although Princess Zhu Rong fell in love with Liu Chan, there was one premise: she could not harm the interests of the barbarians.
Liu Chan glanced at Princess Zhu Rong appreciatively and said: "Princess, don't worry, this matter will be of great benefit to the barbarians without any harm, but for the barbarian nobles and tribal leaders, it will be a disaster."
"oh?"
Princess Zhu Rong frowned and asked, "Why is this?"
Liu Chan did not directly answer Princess Zhu Rong's question, but instead asked: "The royal city of Dali is located among the four counties in Nanzhong. How does it collect taxes?"
Princess Zhurong thought for a moment and said: "The barbarian leaders from various places will pay tribute regularly."
"How much tribute?"
"One-tenth of the harvest."
"Then how do you know his harvest?"
"this"
Princess Zhu Rong frowned slightly, but continued: "This is based on 100,000 people in a county a hundred years ago."
Liu Chan chuckled and said: "A hundred years ago, there were more than 100,000 people in Nanzhong County, and now, there are even more. The tax revenue of the Dali Royal City is not enough, and the natural military strength is invincible. Even Gaoding, the king of Yi in Yuexi County, dared to disobey the barbarian king.
Wang Ling, Meng Huo of Yizhou County covets the throne of the Barbarian King."
"That's the problem with the tax system."
Taxation was an important pillar for the establishment and maintenance of rule in ancient Chinese dynasties. Taxation was an important source of national finance and an important means of managing the economy. It was a policy measure imposed to maintain the operation of the state machinery.
If the tax system is not good, the resources of that area cannot be integrated, and local cancers like Sou Wang Gaoding and Yizhou County Menghuo will eventually appear, endangering the rule.
"Young Master said that the tax system of our four counties in Nanzhong is too outdated?"
"It's not that it's old, it's that it's too old. This is a system from a thousand years ago."
Liu Chan looked at Princess Zhu Rong and said slowly: "Taxation has begun since the Xia Dynasty, but it only exists as a product of a concept similar to tax, which is "tribute". The literal meaning can be understood as tribute, Congbei Congwu
, collected by levy. Tribes or civilians pay tribute according to a certain proportion of the field output.
In other words, the so-called taxation in the princess's Nanzhong area is just a system from the Xia Dynasty, not even as good as a well field."
Princess Zhu Rong is sitting upright. Although she has received Chinese cultural education, after all, the Han people who can teach her knowledge are not of high standard.
In this era, key knowledge is kept secret. This is the first time Princess Zhu Rong has heard of knowledge similar to this system.
"Please also ask Mr. Lang to teach me."
How much I love learning!
Liu Chan glanced at Guan Yinping, who was almost dozing off, and sighed slightly in his heart.
People study extra and make up lessons, and you are sleeping while studying. It’s strange that your brain is so useful!
"The tax system mainly includes the head tax based on the number of people, that is, the Ding tax; the property tax based on the household, that is, the household transfer; the land tax based on the acres, that is, the field rent; and the tax based on adult men.
corvee and military service; customs duties, municipal taxes, and various other miscellaneous taxes.”
Looking at Princess Zhu Rong who was bowing her head in deep thought and digesting the knowledge, Liu Chan took a sip of tea and continued: "From the Three Sovereigns and Five Emperors to the present, many tax systems have been implemented, such as the well field system, the initial tax per mu, and the farmland system."
Princess Zhu Rong's eyes were full of exploration. She moved the cushion forward slightly and got closer to Liu Chan.
Guan Yinping, who was still dozing off in a hazy state, suddenly became energetic for some reason. She turned around and deliberately stood between Princess Zhu Rong and Liu Chan.
I haven’t seen you so active during the lecture?
Liu Chan glanced at Guan Yinping angrily.
"What is the well-field system, the initial tax per mu, and the farmland system?" Princess Zhu Rong, a studious student, straightened her waist and asked.
"The so-called well field system is from the Western Zhou Dynasty. Roads and ditches were used as boundaries. The emperor of Zhou divided the land into a "well" shape, with public fields in the middle and the remaining eight private fields distributed to eight families. The public fields in the middle were cultivated by these eight families.
All harvests belong to the "public" and are obtained by feudal lords at all levels, such as the emperor of Zhou, princes, etc.
The initial tax per mu was implemented during the Lu Xuangong period in the Spring and Autumn Period. The Lu State recognized the private ownership of land, regardless of public land and private land, and paid land tax according to the land. Later, the Shang Yang Reform of the Qin State abolished the well-field system, recognized the private ownership of land, and
Can be bought and sold.
As for the farming system, in order to protect the northwest border areas and reduce the inconvenience caused by long-distance transportation of food, our government used soldiers to reclaim land for farming, which can not only guard the border but also solve the food problem."
Princess Zhu Rong thought for a moment and asked: "In the Nanzhong area, should we implement the well-field system, the initial taxation of acres, or the farmland system?"
"None of that!"
Liu Chan shook his head.
"None of them?"
Princess Zhu Rong didn't open her lips, she was a little curious in her heart.
"Does Mr. Lang have a better system than these three in his mind?"
"good."
The so-called well-field system, initial tax per mu, and farmland system are actually relatively backward.
For example, the Tang Dynasty’s tax system was the culmination of physical taxes in ancient China, far surpassing the previous three tax systems, not to mention the Two Taxes Law of the mid-Tang Dynasty, Wang Anshi’s Square Field Equalization Tax Law of the Northern Song Dynasty, and the Ming Dynasty Tax System.
During this period, Zhang Juzheng's method of whipping and the Yongzheng period of the Qing Dynasty allowed the officials and gentry to pay the grain together.
If he could choose, Liu Chan would definitely choose the last one.
When the peasants share their acres, the officials and gentry will receive the food together!
The implementation of this system has reduced the economic burden of landless and landless farmers and promoted population growth.
The simplification of taxation rules reduces the possibility of arbitrary tax increases by the government.
The implementation of the apportionment system directly led to the explosive growth of China's population, which exceeded the 300 million mark. In the 14th year of Daoguang's reign, the national population exceeded 400 million.
Although high-yielding crops such as sweet potatoes and corn are responsible for this, changes in the tax system are undoubtedly the key!
But the meal must be eaten one bite at a time, and the road must be walked step by step. If you eat one bite and become fat, then it will definitely not work. If you take too long, you will lose weight!
The system of dividing the land between the peasants and the gentry, and paying the grain to the gentry as one, was a reform based on Zhang Juzheng's whipping method. However, even this caused a stir at the beginning. As the emperor Yongzheng, he almost overturned, and the literati, officials and gentry almost fell over.
He even scolded him bloody.
If Liu Chan dares to set up a small business at this time, and the officials and gentry will pay for the food together, I can say bluntly that there is no need for Cao Cao and Sun Quan to attack, Liu Chan himself will perform a death show for you.
So since it is not possible to share the grain between the peasants and the gentry, which system should Liu Chan choose?
Chapter completed!