At the end of September, Song Guan took several followers and set off from Lingshan Acropolis, preparing to return to Dapanbao.
After Liu Yan planned to build the glass workshop, he handed over the responsibility of the workshop to Song Guan, and later assigned Song Guan the position of chief flag officer. From then on, Song Guan traveled between Lingshan Acropolis and Dapanbao from time to time.
After a period of time, Song Guan felt physically and mentally exhausted, so he took the initiative to resign from Liu Yan, preparing to run the glass workshop wholeheartedly and make money for Liu Yan.
This time Song Guan took care of the handover matters and took the people on the journey back to Dapanbao.
At the same time, Liu Yan also started to get busy in Jimo Yingcheng. After receiving Lu Xiangsheng's letter, Liu Yan wrote a reply to Lu Xiangsheng with a good attitude, and then started to carry out his own plan.
The first step is to start collecting business taxes.
In the main hall of Guerrilla Mansion, Liu Yan was writing furiously. Song Gongming was also sitting beside him, putting forward his own opinions from time to time. After Liu Yan thought about it, he would make a choice and then record it.
"Sir, is it too soon to levy business tax now?"
Song Gongming said: "Merchants who join the Chamber of Commerce must pay membership fees, and merchants who deal in Shaoguo Liquor, sea salt, soap, and glass must also pay a 10% business tax. Now that you have to impose a business tax, I feel that Lingshanwei and Aoshanwei will The taxes borne by the merchants are too heavy."
Liu Yan shook his head and said: "You have to know that although it seems that there are three types of taxes collected by this official, compared with the money earned by merchants, they are still not heavy."
Liu Yan explained to Song Gongming one by one: "Business tax is not levied on all merchants, but only on merchants who make money from sea salt, soap, glass, and Shaogu wine. These goods can bring huge profits." .”
"What about the business tax that your Excellency plans to levy?"
Liu Yan said: "The so-called business tax is the tax on merchants' income."
"Merchants make money by selling goods, so they don't collect much taxes. Therefore, I collect taxes on the income earned by merchants. This can not only increase our income, but also check and balance the financial resources of merchants, so that the power of those merchants cannot be too great." It expands quickly."
Naturally, Liu Yan could not explain to Song Gongming what economic leverage and financial means were, so he could only say: "It is imperative to collect business tax revenue. At this time, after Song Qianhu returns, he must plan carefully and formulate an implementation strategy as soon as possible and submit it to us." look."
Song Gongming nodded and said: "Don't worry, sir, my subordinates will do their best."
Then Song Gongming thought of his nephew Song Guan who returned to Dapanbao to run the glass workshop. Now one of the Song family is in charge of business and the other is in charge of the glass workshop. Rumors have spread that the Song family controls Liu Yan's economic lifeline. Big threat.
So Song Gongming took advantage of today's opportunity and said: "Sir, I have two sons. They are both twenty years old this year. It's time to go out and do something. So I was thinking about whether I could let them join the new team." Army, serve your lord?”
Liu Yan said with a smile: "Joining the new army is very hard, and once you go out to fight, your life will be in danger. Aren't Song Qianhu worried?"
Song Gongming said sternly: "Everything my Song family has today is given by you, so naturally I have to do my best to serve you."
Liu Yan nodded with satisfaction. Song Gongming was very accurate in his decision. He took the initiative to send two "hostages" to himself, so he said: "In that case, I will accept it. I will edit a book tomorrow, and Song Qianhu asked them to take him with him to Lingshan Guard City and report to Chen Xun, the conduct officer of Lingshan Guard."
Song Gongming was overjoyed and accepted the order with clasped fists.
A few days later, Song Gongming drafted the "Commercial Tax Collection Strategy". After Liu Yan reviewed it, he modified some of the provisions and finally set the commercial tax rate at 6%.
That is to say, the merchants of Lingshanwei and Aoshanwei must truthfully report the amount of their respective properties to Commercial Officer Song Gongming every three months. Song Gongming will subtract the amounts of the two adjacent quarters to determine whether the merchant is profitable, and then calculate the amount based on the profit. A commercial tax of six percent of the amount is levied.
Of course, if the merchant's property suffers a loss, this 6% does not need to be paid.
In order to prevent merchants from concealing the amount of reported property, Liu Yan specifically ordered Song Gongming to mobilize some personnel as an inspection department, and also stipulated a reward clause. As long as a merchant was found to have concealed property, he would be severely fined and at least 60% of his property would be confiscated. As a fine, the merchant himself and his family will be sent to the salt drying field or the iron quarry in Tiexu Mountain to work as coolies. The specific period is determined according to the amount of concealed property.
After this set of commercial tax collection strategies was formulated, Liu Yan directly announced it. Not only the merchants of Lingshan Guard and Aoshan Guard must pay commercial taxes, but also the officials, generals, and gentry of the two places must pay taxes. Of course, these are Liu Yan also implemented the land tax.
Lingshan Acropolis.
Song Gongming saw that the commercial tax was levied and everything went very smoothly. When he rushed to Jimo Yingcheng to report the situation to Liu Yan a few days ago, he was praised by Liu Yan, and he was in a good mood.
On this day, Song Gongming ordered the chef in the mansion to cook a few more dishes, took out a jar of Shaoguo wine, and sat alone in the room to have a few drinks.
Suddenly, a servant knocked on the door and said, "Master, Master Song Guan is here."
"oh?"
Song Gongming said with a smile: "Let him come in, just in time to have a few drinks with me."
"yes."
After a while, Song Guan pushed the door in with a food box and said, "Uncle is so excited. Come, my nephew will add some delicious dishes to my uncle."
"good!"
Song Gongming opened the food box with a smile, and saw that it was full of braised rabbit heads, fried mushrooms, fried crab meat with mountain bamboo shoots, soy sauce pork, and a dish of drunken river shrimp. The aroma of these delicious dishes was so fragrant that Song Gongming moved his index finger when he saw it. .
Song Guan brought out several dishes and placed them together with the dishes on the table. There were more than a dozen delicacies on the table. Then Song Guan filled the two wine glasses and said with a smile: "My nephew Let’s toast to uncle first.”
"Okay, do it!"
Song Guan filled the glass again, and then said, "The business tax policy implemented by my uncle these days has achieved remarkable results. My nephew heard that the income of businessmen has increased significantly. Your Excellency, I am very happy."
Song Gongming said: "Haha, this is all under your command properly. The business tax matters were originally set by Lord Guerrilla. The specific matters were drawn up by Lord Guerrilla, and I am only implementing them."
After Song Gongming finished speaking, he looked at Song Guan and asked, "You kid, you suddenly came from Dapanbao today just to have a drink with me?"
Song Guan smiled and said, "Uncle still understands me."
"It's like this. My nephew has also come into contact with a lot of merchants in Dapanbao. He is very resistant to the introduction of commercial taxes. He is just afraid of the reputation of the guerrilla master and dare not refuse to pay."
"Huh? Did those merchants do anything strange?"
Song Gongming suddenly became energetic, thinking that Song Guan had heard something, and asked: "Is someone hiding property?"
"No, no, uncle is too vigilant."
Song Guan said: "Although the guerrillas are devoted to the people, they use thunderous methods when they get angry. First there were hundreds of heads outside the city of Qianhusuo in front of Xiahe Village, and then they suppressed General Zhang Youxun in Jimo Camp City. Such Characters, who dares to disobey?"
Song Guan said: "My nephew is just a little worried. After the implementation of the commercial tax, although those merchants dare not not pay, it has a great impact on the enthusiasm of those merchants to do business. I am worried that the implementation of the commercial tax will make the merchants of Lingshanwei and Aoshanwei Mass exodus.”
"Will not."
Song Gongming said nonchalantly: "There are four kinds of goods such as Shaoguo wine, sea salt, glass, and soap. Those merchants will not leave. Who will have trouble with money?"
Song Guan clapped his hands and said, "The key is here!"
"Um?"
"Uncle, think about it. Although the production of Shaoguo wine, sea salt, glass, and soap has increased several times, the supply is still in short supply. How many merchants in Lingshanwei and Aoshanwei can make money? There are still only a few merchants who can deal with these four kinds of goods. "
Song Gongming took a sip of wine and said: "What you mean is that in order to collect business taxes and prevent merchants from being forced to leave, we must make them profitable, and those goods that can make a lot of money must be given away." How many merchants can possibly handle sales?”
"Uncle, that's exactly what it is!"
"I'm afraid it will be difficult."
Song Gongming shook his head and said: "The output of Shaoguo wine, sea salt, glass, and soap is limited after all. Even Shaoguo wine and soap have built many workshops in Qianhusuo in front of Xiahe Village in order to increase production. Even the glass workshop you preside over has begun to build a new workshop in Qianhusuo City in front of Xiahe Village, but the output is still in short supply, and there is nothing we can do about it."
Song Guan said: "Hasn't Lord Guerrilla thought about this issue?"
"What's the meaning?"
"What kind of person is Lord Guerrilla? My nephew thinks that Lord Guerrilla must have thought of this problem, but my nephew can't figure out how Lord Guerrilla will break this seemingly dead end problem?"
Song Gongming thought about it again and again and said: "Let me tell you, no matter whether Mr. Guerrilla has thought about this issue or not, since our uncle and nephew have thought of it, we must remind Mr. Guerrilla that this is our duty!"
Two days later, Song Gongming arrived at Jimo Yingcheng, and the two met Liu Yan at the guerrilla general's residence.
"Haha, it seems that I did not choose the wrong person. I will leave the glass workshop and business to your uncle and nephew. I am very relieved!"
Song Gongming was happy to receive Liu Yan's praise.
"Since your Excellency has thought that merchants will be forced to leave by business taxes, how are you going to solve this problem?"
Liu Yan said: "Merchants pursue profits. As long as there is enough money for them to earn, let alone the 6% commercial tax imposed by me, even if it is 16%, those merchants will not leave."
"But if the production of soap, sea salt, soju, and glass cannot be supplied, there are already enough dealers. If we add more dealers, everyone's profits will be diluted, and everyone will lose money."
"Of course it's not soap, sea salt, shabu liquor, and glass. I'm going to build two new workshops to produce new goods that are as profitable as soap, sea salt, shabu liquor, and glass!"
Song Gongming felt ecstatic when he heard this, and he felt keenly that Liu Yan was playing a big game of chess. After this big game of chess was played successfully, Lingshan Guard and Ao Shanwei would set off a business carnival.
So Song Gongming said with a smile: "Sir, I dare to ask, what is this new cargo?"
Liu Yan smiled and said, "It seems that Song Qianhu is interested in taking a share?"
Song Gongming said: "Haha, I just wanted to ask. I want to save some heirloom money for my two unfulfilled sons and this nephew."
Liu Yan is not afraid of his subordinates being greedy for money. It is difficult to control subordinates who have no preferences or shortcomings. However, it is okay for his subordinates to be greedy for money, but they must do it in a proper way. It is absolutely not okay to plunder the people's wealth and bribes and bend the law. However, Liu Yan will not interfere with making money through legal operations and other methods. After all, getting rich in a good way is his ability. Can't intervene either.
Liu Yan said: "In that case, Song Qianhu will go back first. Now Lingshan Acropolis is looking for two open spaces to build new workshops. In a few days, I will send someone to send the design drawings of the workshops. Song Qianhu will do it as soon as possible." Recruit civilians and craftsmen to build them. Once these two new workshops are put into operation, Song Qianhu will be in charge of running them."
"Of course, if Song Qianhu wants to participate in a share, he has to invest a share of capital. The money and food for building the workshop will be provided by Song Qianhu. In the future, the income of the workshop will be deducted from the cost. I and Song Qianhu will have eight For the second round, I will take 80% of it, and Song Qianhu will take 20%, how about it?"
Some people died, but not completely...
