[Volume 2 New World] Chapter 189 Ding Yin
Chapter 189 Ding Yin
The Qiongshan County Grain Collection Bureau is located in the northwest corner of the Qiongzhou Prefecture Yamen in the county seat. [No pop-up novel website] This place was originally the Qiongzhou Taxation Department. Although Cheng Dong does not have the ability to form a complete tax bureau team for every county, the structure of the tax bureau. He had already established the system and rules. Qiongshan County is just doing this.
The original Yamen main hall has been converted into a tax collection hall - the newly made wooden counter has been installed, part of the tiles on the roof has been lifted, skylights have been installed, and long windows have been opened on the walls to allow enough collection. of light. On the one hand, this is to provide sufficient lighting and save candle oil. In addition, according to the theory of psychologist Jiang Qiuyan, light can enhance people's sense of shame - a dark environment makes it easier for people to do bad things with peace of mind.
There are many filing cabinets and drawers installed against the wall, and several clerks are pasting stickers. Taxation is based on the administrative division of "city" as the basic unit, and it is planned to use the town as the unit in the future.
Liu Xiang walked around the tax bureau and looked at a pair of large lanterns hanging in front of the gate. They were old items from the yamen. Now they have been cleaned and re-pasted with paper: One is for Qiongshan County's grain collection. Bureau, the other is a huge word "tax", which feels very coercive.
A large number of blank tax vouchers, account books and official documents shipped from Lingao Printing Factory were piled in boxes in the locked flower hall. Chen Ce, the veteran tax commissioner sent from Lingao, was giving lectures to a group of newly recruited local tax collectors. The first purpose of Chen Yuanlao's arrival in Qiongshan was to establish Delong Qiongshan Branch, and the second purpose was to assist in establishing the Qiongshan Taxation Bureau and to preside over the summer tax collection work.
When Chen Ce returned to the office after class, Liu Xiang discussed with him his idea of collecting corvee silver from large households.
"This small amount of silver is very considerable. In the past, many large gentry households did not pay or paid less. It makes no sense to ask the common people to bear the burden after a storm. So this time I plan to allocate all this small amount of silver to them. "
Chen Ce nodded: "I agree with this, but in what name?"
Liu Xiang was puzzled: "What name do we need? We are the government, so what name does the government need to collect taxes?"
"You raise electricity and water bills under the banner of environmental protection. You are so blatantly taking money from the people and you don't even need a name..." Chen Ce said with a smile, "You still need a name. Otherwise, why would people ask you? Originally everyone had to pay, but now only big households have to pay? Isn’t this bullying?”
Liu Xiang said: "But in the past, the big gentry households paid very little or didn't pay at all. Why? Aren't they bullying others?"
"This is different," Chen Ce shook his head, "Your concept of doing things according to the law and governing the country according to the law is not strong yet..." He explained that in the past, although the big gentry households did not pay or paid less, they all had certain basis. For example, those with meritorious service were exempted from some corvee as usual. Although some large households did not have meritorious service, they had a lot of land and few people. According to the system of the Ming Dynasty, the corvee burden was naturally less. Of course, in actual implementation, there are many other tricks.
"Now that you want to eat the rich and exempt the poor, you also have to come up with a new regulation, so that people can think that there is a law to follow, rather than just saying it is a law."
"So complicated?" Liu Xiang wondered if this guy was from the Law Club, right? He talks a lot about governing the country according to law.
Chen Ce smiled and began to throw out his progressive taxation method.
The progressive system is not unfamiliar to the senators, because almost most of them have paid income tax. The income tax is progressive. The general idea is that the more income you have, the more you pay.
"Using the progressive tax rate system, you can legitimately put the burden on the heads of large households and gentry - if the preferential treatment of the gentry here in the past was the system of the Ming Dynasty, then the progressive system is the system of our Senate. This They won’t understand.”
According to Chen Ce's thinking: the current accounts of various counties collecting Ding Yin are actually a confusing account with no basis at all. The land situation in each county has been quite clear after clearing the land, so both land tax and miscellaneous taxes can be calculated according to the amount of land.
"The clearest local data we have now is actually the number of acres and household registration in each county. It is safest to collect the summer tax based on this, and no one has much to say. Secondly, because next year's new tax system is preparing to smooth the transition. "Chen Ce said, "No one has anything to say - after all, we have taken care of the interests of most people. People are not fools and know who is good to them."
"It makes sense." Liu Xiang nodded repeatedly, "But the land varies in size. The land with more land does not necessarily mean the income will be more..."
"Isn't there a specific registration of whether the land is fertile or not in the register?" Chen Ce was confident. "If we want to simplify it a bit, we can calculate it based on the actual annual output."
Finally, according to Chen Ce's design, Qiongshan County's summer tax was levied based on the number of acres. First, the average yield per mu in Qiongshan County is calculated based on the newly acquired farmland registration book. All fields with a yield per mu 1o above or below this average yield are counted as "standard acres", and the number of fields included in tax collection is based on the "standard acres". "To calculate, other excesses and deficiencies will be calculated into standard acres according to a certain formula.
"Are we just sharing the same family?" Liu Xiang suddenly asked after seeing his specific plan.
"You're right, we're just sharing the land with a small family. Of course, the method is different from the old times." Chen Ce laughed, "Look, everything we did today can be added to middle school history textbooks in the future. Gone. There is no need to give this honor to Fourth Master."
The specific collection unit is calculated based on the "household". All landless households or those whose average landholding per household is less than 20 standard acres are exempted from the Dingyin tax. Those who exceed 20 standard acres are further divided into 13 levels. The more standard acres they occupy, the higher the payment rate.
Chen Ce also formulated a series of preferential and exemption policies. As usual, those who serve in the military, serve as public officials, or die due to disability on duty will be exempted from taxation. In addition, those who join the Tiandi Society service and those who send their children to study in Lingao also have certain discounts.
"If you are willing, you can even give some relief to the gentry and scholars of the Ming Dynasty..."
"What the fourth master didn't do back then, we won't even do." Liu Xiang shook his head repeatedly, "The original purpose was to get money from them, what fun would it be if we reduced or exempted it."
"You, go and calculate immediately. According to this tax rate table, what is the average burden of each household and what is the total tax amount." Chen Ce asked a clerk he brought with him, "Tell them, you don't need to be very detailed, first give a rough outline." Come up with the numbers.”
The clerk went immediately. A few minutes later, the abacus in the second hall began to crackle, as densely as rain. There are more than a dozen abacus masters gathered in the second hall - they are the abacus team members from the Calculation Department of the Director-General of Finance Department brought by Chen Ce from Lingao. They are all clerks and clerks of the second-level households in the prefecture and county. Although these people are all full of bad ideas and have many evil ways, their abacus skills are very good. Cheng Dong gathered all these people into an abacus team, which was responsible for the abacus calculation according to the tasks in the Finance Director's Department. At the beginning, they were a little dishonest. Some people secretly sold the data, and some people were pretending to be powerful outside. Finally, after one of them was hanged and sent to several mines in Nanbao and Sanya for unrestricted labor reform, the abacus team was not only professionally specific, but also political. Become "reliable".
As for other miscellaneous taxes, Chen Ce thinks they can be postponed. The fishery tax is now collected every day, and it is not appropriate for the county to levy it again. Salt is already a monopoly, so there is no need to collect it again at the consumption stage. However, the commercial tax has certain potential.
"...Our current goal is to stimulate industrial and commercial exhibitions, and commercial taxes can be appropriately reduced or reduced," Liu Xiang said. "Originally, industrial and commercial taxes are very small, so we might as well not levy them at all."
“Since it’s not much, it’s better to continue to levy taxes,” Chen Ce said. “Don’t let industrial and commercial households take it for granted that they don’t pay taxes, otherwise there will be a huge backlash if taxes are levied in the future.”
"Okay. Fortunately, the burden on industrial and commercial households is not big."
"Not only is the burden not big, the tax rate is simply no burden." Chen Ce said, "In my opinion, industrial and commercial households are almost tax-free... The tax authorities of Ming Dynasty can be called a coffee table - the squeeze efficiency is the highest among civilized countries in the world. behind."
In Japan during the same period, the stone height could reach 2.2 million shi. Under the personal auspices of Emperor Wanli, who was known as the "most greedy", the Ming Dynasty was able to generate an annual income of 2000,000 taels of silver. Even at the price of rice at the time, this amount was The income is only 5,000,000 stone. Just like this, there were complaints and people died of hunger everywhere. It can be seen that the execution ability of its administrative agencies is poor.
Liu Xiang shook his head: "Your opinion is absolute. The formal burden of industrial and commercial households on the Ming government is not large, but the actual burden is not small: one has to pay for the government comprador, and the other has to deal with apportionment. But most of this money falls into the Guan'er's personal pocket."
"Now the officials of the Ming Dynasty can't blackmail them, right?" Chen Ce said, "So we should improve it. As long as the total burden is reduced and taxes are paid clearly, industrial and commercial households will still welcome it."
Chen Ce knows that there are many types of industrial and commercial taxes, and many of them are indirect turnover taxes, which are less stressful to collect and are the main tax source to increase tax revenue. This issue has been discussed many times at the recent financial meeting in Wudaokou, including deed tax, slaughter tax, and business tax, which are all within the scope of preparations for collection.
"We'll talk about this later." Liu Xiang interrupted him, "Now I want to cultivate Qiongshan's industry and commerce first. Qiongshan is not as commercially prosperous as Lingao. Let's raise fish first."
…
< >, reading is a kind of enjoyment, it is recommended that you collect it.
