Chapter One Thousand Four Hundred and Fifty Two: Reform of the Tax System

Style: Historical Author: writing in the sunWords: 3012Update Time: 24/01/10 11:26:19
Zhao Yu saw Wang Yuanji holding the booklet with a complicated expression on his face. He couldn't help but become curious and said, "Master Wang, can you show me?"

Wang Yuanji heard this and handed the booklet to Zhao Yu. Since it was the gentleman who brought the two of them here today, it was obvious that the gentleman had no intention of hiding this matter from Zhao Yu.

When Zhao Yu opened the booklet and took a look at it, he couldn't help but exclaimed at the first sight: "Take back the tax collection power of each province, prefecture, and county government? This, how is this possible?"

Han Du didn't pay attention to Zhao Yu's rudeness and asked with a smile: "Why not?"

Zhao Yu suddenly came to his senses. His reaction just now was a bit too intense. He quickly said tactfully: "Master Hou, I don't have any other intentions. I just feel that there is something wrong with this?"

"Tell me carefully, what's wrong?" Han Du slowly drank tea, looking like he was listening attentively.

Zhao Yu felt relieved and said: "Then let me tell you directly. Since ancient times, local yamen have collected taxes on their own and handed them over to the court level by level. If they are not allowed to collect taxes now, how will the taxes be collected in the world? ?”

Han Du smiled and said, "You'd better read it first and then talk."

Zhao Yu was stunned when he heard this, and then nodded. His eyes fell on the booklet again and he read it bit by bit. His expression changed rapidly just like Wang Yuanji just now.

Seeing that Zhao Yu had finished reading, Han Du put down the teacup, looked at him with a smile and asked, "How was it?"

Zhao Yu shook his head slightly and said: "The lower officials are not very talented and have little knowledge. It is really difficult to understand the intentions of the Marquis. The Marquis took back the tax collection power of the Yamen, and set up tax departments in the Ministry of Households and various places to be responsible for collecting taxes. In this way What's the difference from now? Master Hou, don't blame Xiaguan for speaking bluntly, Xiaguan feels that this makes simple things more complicated."

Han Du nodded and said with a smile: "You are right. Taking back the power of the yamen to collect taxes and then establishing a tax department to be responsible for collecting taxes is indeed more complicated than it originally was. However, sometimes simplicity is not always good. , complexity doesn’t mean waste either.”

"I would like to hear from you Lord Marquis." Zhao Yu gestured with his hands.

Han Du waved his hand and said, "It's not a big idea, it's just a casual chat between us."

After a pause, Han Du looked at Zhao Yu and said: "In the past, the Ministry of Household Affairs delegated all tax collection rights to local government offices. The county government collected taxes for a county and then handed them over to the state government. It is handed over to the chief envoys and yamen, and finally the chief envoys and yamen will send the taxes to the Ministry of Household Affairs, right?"

"What the Marquis said is true." Zhao Yu placed his hands on his legs and nodded slightly.

Han Du smiled slightly and continued: "It seems that the Ministry of Revenue can easily collect taxes without paying anything. But have you ever thought that from the county to the government to the Chief Secretary, everyone will be so honest and honest? , won’t you exploit the people layer by layer?”

"This..." Zhao Yu's expression changed, "They shouldn't dare, right?"

"Don't you dare?" Han Du suddenly laughed and shook his head slowly, "If the officials of the Ming Dynasty can really be so honest, then the Ming Dynasty will be truly unshakable."

Zhao Yu was shocked immediately, and then said angrily: "The people's taxes were drawn up by the late emperor himself, so they dare to change them without authorization?"

Han Du continued: "Of course they don't dare to change the field tax without authorization. If you go to the county now, the field tax you see is still the one established by the late emperor."

Seeing Zhao Yu's confusion, Han Du explained with a smile: "Although the chief secretary of the county government cannot change the taxes set by the court, they can make up their own names! Since the court gave the power of tax collection to the county, then the county You can collect poll tax, city entry tax, etc. Otherwise, how did the exorbitant levies and miscellaneous taxes come about? You don’t think that there were no exorbitant levies and miscellaneous taxes in the Ming Dynasty, right?"

Although Zhao Yu has never been to the county government, he does not think that the Ming Dynasty did not impose excessive taxes and miscellaneous taxes.

"Is the purpose of Lord Marquis taking back the power of tax collection from various government offices to prevent various government offices from collecting taxes without authorization and being harsh on the people?"

"Of course, otherwise why do you think I would waste so much effort and return the power of tax collection to the Ministry of Household Affairs?" Han Du said with a smile.

Zhao Yu took a deep breath, bowed to Han Du with admiration, and said: "The Marquis cares about the people of the world, and I admire him. I am not talented, but I am willing to help the Marquis achieve this."

"Okay." Han Du happily slapped his thigh and quickly stretched out his hand to bring the two of them together. "Now let's sum it up and work out the details."

Wang Yuanji was the first to speak and said: "Actually, Lord Marquis's method of dividing taxes among various yamen is very clever. Once the Ministry of Revenue takes back the right to collect taxes, each yamen will inevitably lose their income. Leave part of the tax to each yamen, It can also prevent the various yamen from categorically opposing it.”

Han Du nodded and said with a smile: "I do think so. Although the miscellaneous taxes collected by these yamen in the past were not much, it was still a considerable amount of income for their limited salary. Now we have to add it up. Let me ask you, how much of the taxes should be left to the counties, governments and provinces?"

"Why don't we each keep 10%?" Zhao Yu asked tentatively.

Wang Yuanji frowned and said, "Is 10% too little?"

"The tax is not much in the first place, and 30% is already the limit. If it is more, how will the court operate?" Zhao Yu shook his head and objected.

Wang Yuanji pondered for a moment and said: "But if it is only 10%, it will probably not even account for one-third of the revenue of each government office. They will definitely still find new ways to collect taxes from the people."

Han Du also nodded in agreement and said: "Taxation should not be limited to land tax, business tax should also be collected."

In recent years, Ming Dynasty's business has become extremely developed due to maritime trade. The tax rate of one in thirty has allowed business to develop extremely rapidly. However, because of such a low tax rate, the Ming Dynasty did not receive much commercial tax at all, except for the Municipal Shipping Department.

Even if it is a commercial tax of thirty to one, many merchants try their best to avoid it.

Han Du wanted to take back the tax collection power and establish a tax department. In addition to reducing excessive taxes and miscellaneous taxes for the people, his other purpose was to rectify commercial taxes. If the business tax could be levied, it would not be worse than the land tax.

"Commercial tax?" Zhao Yu looked at the Marquis in confusion and couldn't help but ask: "The commercial tax is not much, I'm afraid it won't be much even if it is collected."

Han Du clasped his hands together, leaned his upper body back on the chair, and said with a smile: "The business tax is small because it is too little. Thirty tax dollars is almost the same as nothing. I decided to transfer the business tax When it comes to taxing one out of ten, commercial tax will be very objective."

Zhao Yu hesitated and said: "If ten taxes are one, then the commercial tax will naturally be a lot. But ten taxes one, isn't it too high?"

"Not high." Han Du waved his hand directly, "The Shipping Department has always charged a tax of one out of ten. Hasn't it been like this for so many years?"

Zhao Yu immediately said: "But sea trade is different after all. Sea trade is very profitable. Even if there is a tax of one out of ten, those maritime merchants can still make money. But ordinary merchants may not be able to earn that much."

Han Du quite agreed with Zhao Yu's words, but still said: "Even if there is a tax of one out of ten, those merchants will still make money. Of course, it will definitely not be as much as before, but it will not have a big impact on them."

Seeing that Han Du had made up his mind, Zhao Yu pondered for a moment and nodded slowly.

Wang Yuanji immediately smiled and said: "If the business tax can be levied, then the 10% tax can be regarded as reluctantly accepted by the yamen."

The three of them discussed for a long time, and then dispersed after having dinner at the Ministry of Household Affairs in the afternoon.

Han Du did not go back, but went to the palace to see Zhu Biao.

When Zhu Biao heard that Han Du asked for an audience, he felt a little scared, but he still summoned Han Du in.

As soon as they met, before Han Du had time to greet him, Zhu Biao hurriedly said: "What's wrong? You have dismissed so many officials at once, are you going to dismiss them again?"

What can I say? It's not like I'm just dismissing officials for fun.

"Your Majesty, I remembered something."

"What's the matter?" Zhu Biao looked at Han Du with a puzzled face.

Han Du smiled slightly and said: "Your Majesty, I have reported to your Majesty before that officials' salaries are too low. Does Your Majesty still remember it?"

Zhu Biao was stunned for a moment, then nodded suddenly and said, "I'm too busy these days. If you hadn't reminded me, I would have really forgotten."

"There are indeed too many things that have happened recently. In addition, the emperor is busy with many things, so it is natural that he cannot take care of this matter for the time being. However, I think that the emperor's amnesty is imminent, so it is better to deal with this matter together. ?" Han Du observed the changes in Zhu Biao's expression and said tentatively.

After Zhu Biao listened, he nodded slowly and agreed: "It is true that officials are living in hardship, but haven't they already had their salaries increased once? Wouldn't it be inappropriate to increase them again now?"

"The emperor has just ascended the throne. In addition to granting amnesty to the world and benefiting the world, if we can increase the salaries of some officials, then all officials will surely feel the emperor's benevolence." Han Du said with a smile.

Zhu Biao hesitated a little, looked at Han Du and asked, "It's okay to add some salary, but does the Ministry of Household Affairs have so much money?"

Han Du immediately took out a memorial, which was the new tax system that he and Wang Yuanji and Zhao Yu had discussed and agreed upon. Why did Han Du propose to increase the salary of hundreds of officials again? First, it is to give some benefits to the officials so that they will not be too determined to oppose their recovery of tax rights. The second is to let the officials know that if they agree to implement the new tax system, then the Ministry of Revenue will have the money to increase their salaries. If they don't agree, it will be embarrassing.

"Your Majesty, this is the tax system of the Ming Dynasty. Please read it before your Majesty." Han Du straightened his face and said in a loud voice.

Zhu Biao glanced at Han Du doubtfully and signaled Wang Yue to present the memorial.

When Zhu Biao took the memorial from Wang Yue and opened it, he understood why Han Du had a solemn look on his face.

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