No matter how you sound, you don’t think it’s right, it’s like a small name for a county town.

Even if you are angry, you still have to do what you should do. However, let’s do it a little further and start with the two-tax and two-tax collection method that I remember most, and then use it to improve it to make it more adaptable to the structure of society. Well, it has been decided that my new work is directly called "The Tax Law of the Tang Dynasty". What a nice name.

The most important thing is that we need to make a distinction first, one is agriculture, and the other is industry and commerce. Agriculture is the foundation of the country and is also a population-intensive industry. More than 85% of the population of the Tang Dynasty are engaged in this industry. Although the current taxes in this industry still occupy the mainstream, please don’t forget that industry and commerce are only 10% of the population share of the Tang Dynasty, and the taxes generated have reached 37% of the Tang Dynasty’s tax revenue. You can imagine how big the difference is.

These words not only shocked my wives and concubines, but also I am proud of it because I am a part of the businessmen. I am also the most cheerful and honest among the taxpayers in the Tang Dynasty. Well, I can’t be honest. Uncle Li has installed people in my master’s industry, especially the glass workshop. Uncle Li even sent imperial guards to serve as security guards for our private workshop. If he is not honest, this old hooligan thought we would give him less dividends.

Two Tax Law, what is Two Tax Law, I have to explain and communicate with my wives clearly. Of course, before that, I have to go into seclusion and squeeze out some basic common sense about taxation in my head. At least we still remember some of the things in history books. So, in the Tang Dynasty, we can also be regarded as a tax expert.

What is the two-tax system? As the name suggests, taxes are levied twice a year. Once in spring and autumn. In addition, the two-tax system is no longer dependent on population, that is, the tax object is no longer mainly people. Instead, property and land are mainly used, property tax and land tax are levied according to the rich and poor level. The main principle of the two-tax law is that as long as there are assets and land in the local area, even if the locals are entitled to tax.

In this way, the people in the Tang Dynasty were liberated with property and land. Being firmly tied to the land and a prisoner was also tied to the land. The taxation land of the Tang Dynasty also meant that the Tang Empire had some relaxation in the personal control of the peasant land.

This is extremely beneficial to the prosperity of the Tang Dynasty. Because population mobility can accelerate the circulation of trade, and at the same time, it can also provide more human resources for the industry and commerce of the Tang Dynasty.

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In addition, under the "Di Yuan as the basis" land renting system, whether it is landlords or poor people, the amount of taxes they pay to the country is exactly the same. This is of course extremely unreasonable. After the implementation of the two tax laws, landlords and landlords only pay household taxes and not land taxes. In this way, some uneven burdens of the rich and the poor are somewhat changed. The difference between the rich and the poor reflects the principle of reasonable burden; the various taxes are merged and paid in summer and autumn are paid in two times. The collection procedures are also simplified.

Rental and mediocre adjustment is based on the equal land system. Since exiled customers do not receive land locally, they are neither registered nor paid taxes, and become so-called hidden households and fugitive households. The two tax laws "only take assets as the basis". Regardless of local households or customers, as long as they have a little assets, they will have to pay taxes. In this way, the problems of fugitive households and hidden households can be solved to a certain extent.

Another major reason is that under the new tax reform, according to the principle of "everyone pays taxes", households do not distinguish between the host and the guest, the people do not distinguish between the people, the industry does not distinguish between the country, the industry does not distinguish between the farmers and the commerce, and all taxes are paid in their residences, which weakens the privileges of the powerful and the noble, is conducive to household registration management, and reduces concealment. The property and local taxes that no one originally had to bear, and now they have to pay two taxes in accordance with the tax law. In this way, the implementation of the two tax law greatly expanded the scope of tax payment. Even if the country does not increase taxes, it will greatly increase the income of taxes.

When I slept with tears in my heart and blood, until three o'clock in the sun, Chan'er, who was called by three wives and concubines, stood on the head of my bed and called me down, then I woke up from the dream of hanging a general's rank. "Mr. Marquis, you finally woke up. The servants of the land thought that you could sleep until afternoon." The beautiful maid couldn't help laughing when she saw me like this.

"What nonsense? I am just thinking about major events so hard that I can't sleep all night, and I just fell asleep in the early morning." As soon as I said this, Chan'er actually laughed, which made me feel puzzled. "I'm laughing so hard that I'm just talking nonsense." I glanced at this girl, washed her face and rinsed her mouth. At this time, Ling'er brought me breakfast and accidentally revealed that last night, Li Shu was afraid that I would stay up late. I came up at midnight. Unexpectedly, I was already asleep. No wonder Chan'er joked about me. Forget it, it's okay to let her laugh at me. After having breakfast, I started to update. Well, I saw that I was going to start dancing.

The three maids who had already prepared for the land suddenly became busy and repaired the ink and ink for me.

Then, after I spent a morning writing a scattered draft of the Tang Dynasty tax system reform, I asked Wan'er, who was serving my writing, to call me, and I was already idle and had already started to rub mahjong downstairs.

The more the palace maid's sister looked, the brighter her eyes became: "The handsome man's idea is indeed beyond ordinary people's expectations. If she could think about it carefully, it would be more outstanding than the rent and mediocre adjustment."

After hearing the praise from the palace maid, I watched the three wives and concubines crowded together and looked at the two tax laws of my conception, and couldn't help but laugh proudly: "Hehe, the most important part of this trick for husband is to incorporate rent and mediocre taxes into household tax and land taxes, so that some unscrupulous officials in my Tang Dynasty could no longer collect various taxes in various names, and also that the people of my Tang Dynasty would no longer worry about labor and misunderstand farming."

"Farming is within your means; no household has a master or guest, and the current residence is the book; no one has a subdistrict, and the wealth is the difference. It is indeed much more comprehensive than the current rent-in-one regime in the Tang Dynasty." As soon as the palace maid opened his mouth, he praised the two tax laws in our place for better places than rent-in-one regime.

However, Li Shu's comments on the side made me unable to come back for a long time. Li Shu only said one sentence: "June Lang, this is a discount to the money and goods. Nearly half of my Tang Dynasty's taxes are grain, rice, silk and goods. According to your tax method, wouldn't you force people to sell things?"

This is hitting my key point. Indeed, in addition to the major towns of the Tang Dynasty, most transactions between the people are bartered. Why? It is because the amount of money minted in the Tang Dynasty is not enough to meet the money demand in the Tang Dynasty. If the mandatory regulations on reducing money to be used, the people of the Tang Dynasty will inevitably produce more transactions. However, with the development of the economy and the increase in productivity, once the product output increases, the prices will inevitably fall.

As the demand for money increases and the government controls the circulation of coins in the market, some big bureaucrats and merchants take the opportunity to store a large amount of cash, the phenomenon of money being heavy and the goods being lighter, and the people have to pay more in-kind goods to meet the amount of money taxed. This not only cannot reduce it, but instead increases the burden on the people.

"What my elder sister said is very reasonable. I think that the two tax laws have their strengths, but their shortcomings must be considered. Although I have used new machinery in the past two years, the lack of copper materials has made the amount of coins in the Tang Dynasty minted by the Tang Dynasty never exceeding 500,000 jin per year, so that many bad coins, even iron coins have appeared. If the handsome man made this plan, I am afraid it would be..." Cheng Luanluan also agreed with Li Shu's words.

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After listening to the analysis of these two girls, I sincerely gave these two men: "Thank you for your advice, otherwise, your husband will definitely make mistakes and hurt the people of the world. Well, it seems that the method of saving money and taking things can be put on hold for the time being. Ladies, let's see what is wrong, and think about it for your husband."

Li Shu's keenness to money quickly captured an advantage of the new tax law compiled by this young master. "Junlang, this tax is based on property, and it also requires the division of movable property and real property? What does this mean?"

"Simple, movable property and real estate refer to those distinguished by whether it can be moved and whether it will damage its value. For example, land, minerals, various resource areas, and the other is houses and buildings. These things must meet two conditions to become real estate: continue to attach to the land, moving will damage value or function; have independent economic purposes. As for the others, they can be classified as movable property, such as the wine we sell, the wine we sell, the books we get off work, and the money we have in our hands, all of which can be called movable property."

I made a detailed explanation. At this time, the palace maid was holding a pen and quickly recording the interpretation of these two nouns. In many cases, the interpretation of nouns is extremely necessary, just like a judicial interpretation. Without explanation, anyone can do it according to their own understanding. In that case, the law cannot become the criterion.
Chapter completed!