Only then did a few people think that they really hadn’t finished speaking yet.
But they were all so shocked by the idea of dividing the land between people that they forgot to mention streamlining.
Zhu Yuanzhang smiled and said: "I forgot about it in the excitement. Jing Ke, please continue talking. We are listening."
Chen Jingke smiled and said: "Taxation is cumbersome, which is reflected in two aspects."
"First, there are many items that are subject to physical tax. I have just mentioned this."
Everyone thought about it and realized that there were dozens of categories of crops alone. It was indeed very confusing.
"The second is taxes. In addition to the land tax and Ding tax stipulated by the court, there will also be a variety of additional taxes, such as rat and bird consumption."
Rat and bird consumption was invented by the Song Dynasty.
Food would be lost during transportation and storage, and the Song Dynasty passed this loss on to the people.
At first, local officials collected it privately, but later the court explicitly requested the collection.
And the rat bird consumption was increased to an exaggerated level of 20%.
If you pay a tax of one hundred kilograms of grain, you will have to pay an additional twenty kilograms of rats and birds.
A total of one hundred and twenty pounds has to be paid.
The Song Dynasty's taxation was as heavy as any other dynasty's history, and that's true.
During the Yuan Dynasty, although the court did not charge more for rats and birds, local officials kept charging them in different ways.
The Ming Dynasty was not much better. There were no taxes in name, but local officials cleverly created names and used various methods to collect various additional taxes.
During the period of political clarity, additional taxes and regular taxes were equal.
During the political gloom, the additional tax was several times or even more than the regular tax.
"Complicated and cumbersome taxation not only makes it more difficult to collect taxes, but also provides officials with room for corruption."
"So simplification is necessary..."
"I think we can combine land taxes, corvées and other miscellaneous levies into one line and collect cash together."
"I call this method a whip method."
"Combined with the method of apportioning a ding into an acre, all taxes will be uniformly distributed to all the land in the world, and finally collected in the form of field tax."
“In the end, those with more land will pay more taxes, those with less land will pay less taxes, and those without land will pay no taxes.”
Zhu Biao praised: "In this way, the tax system has been simplified to a field tax, and the tax in kind has been turned into cash."
"It not only facilitates the court's tax collection, but also makes it difficult for local officials to cheat."
Zhu Yuanzhang said: "In the past, miscellaneous levies were intercepted by local officials and did not enter the national treasury."
"Now that miscellaneous levies are merged into local taxes, all taxes must be paid to the national treasury, which can increase the court's tax revenue."
"The one-whip method and the taxation method are indeed more clever than the two-tax method."
Queen Ma had different considerations: "That's good, but the harvest season is often the cheapest time for food."
"If this law is implemented, grain dealers will compete to lower prices when taxes are paid, and then raise grain prices after taxes are paid, and the people will suffer twice."
Others were silent. Such situations do exist, but compared to the advantages, this shortcoming is completely tolerable.
If Queen Ma hadn't mentioned it, they wouldn't have cared at all.
Zhu Yuanzhang thought for a while and said: "This matter is easy to handle. Yicang will collect grain during the harvest to prepare for shortages."
"We only need to set a minimum grain purchase price to prevent grain prices from falling too low, and we can reduce people's losses."
Queen Ma also knew that this matter was inevitable, so she said nothing more.
At this time, Chen Jingke said: "Actually, this is also the reason why I support the opening of the sea."
"Everyone grows cotton at home, but now, apart from paying taxes, cotton fabrics can basically only be used by themselves."
The reason is simple. Every household grows cotton, so who would buy other people’s cotton?
It can only be said that it is unrealistic in this era to rely on the demand of urban residents to drive consumption.
“But cotton fabrics such as cotton cloth are in very short supply overseas.”
"Maritime merchants purchased and sold the cloth overseas, and the people could use the money from selling cloth to pay taxes."
"Food can be hoarded and then sold when the price becomes higher."
"Except for cotton fabrics, other products are the same."
"Silk, tea, porcelain, and other handicrafts all have the opportunity to be sold overseas."
Zhu Biao nodded and said: "This is indeed a good way, but how to implement it requires detailed planning."
Chen Jingke decided to give them some strong medicine:
"If you want to get rid of the dynasty cycle law, you can't follow the same path as the previous dynasties."
"The finances of all dynasties are tied to land. If the land system collapses, the country will also perish."
"The Ming Dynasty wants to open up the world and find more ways for the people to survive."
"Opening the sea is not an end, but a means."
"The purpose is to find a different way for people to make a living."
"In this way, we can increase people's ability to resist risks."
"Even if they lose their land in the future, they can still survive in other ways."
"It will not be like the previous dynasties, where the land system collapsed and the people would no longer be able to survive and had no choice but to rebel."
"It's easy to open the sea, but difficult to guide it."
“Although maritime trade flourished in the Song Dynasty, only the maritime merchants and the court were the ones who really benefited from it.”
"The common people, who make up the majority of the population, still have to rely on the land for their livelihood."
"If we cannot find effective guidance, we will follow in the footsteps of the Song Dynasty."
Dynastic Periodic Law? Open source? Guide the people?
Hearing these words, Zhu Fan and Zhu Di both felt numb.
No, do you usually study these issues?
The expressions of Zhu Yuanzhang and others were just a little excited, nothing else.
We have indeed talked about these issues.
There are only a few serious classes, and most of the time they are just chatting.
Naturally, we have also talked about the dynasty periodic law.
The only difference is that in the past, Chen Jingke only talked about the reasons for the formation of the dynastic periodic law, but did not say how to solve it.
Hmm... It's not like I haven't said it at all, I just mentioned it in a general way.
Developing productivity has the best chance of breaking the cyclical law.
But the question is, can productivity be developed if it wants to?
Today he came up with a specific strategy for the first time, open source.
Since the previous dynasties all perished due to the collapse of the land policy, then we will find more ways to survive.
This is a really good idea.
But the problem came again.
Zhu Yuanzhang asked: "But how to let the people benefit from opening the sea?"
"We can't give each of them a boat and let them do maritime trade."
"Pfft..." Zhu Xiongying couldn't hold it back and burst into laughter.
Looking at his eldest son who couldn't stop laughing, Zhu Biao felt that his hands were extremely itchy.
Zhu Yuanzhang was not angry, but said: "Did Grandpa make a mistake again?"
Zhu Xiongying shook his head and said, "Jing Ke has already mentioned the method just now."
Zhu Yuanzhang was stunned for a moment: "Ah, have you told me?"
Zhu Xiongying explained: "Cotton cloth, let the people grow cotton and weave cloth, and sell the cloth to maritime merchants for profit."
"The principles are the same. The goods sold by maritime merchants need to be purchased from the private sector."
"It's enough for the imperial court to guide the people to produce relevant goods."
"Some places are relatively remote, and maritime merchants may not be willing to go there."
"At this time, the court must find a way to help the people sell the cloth."
"Or guide maritime merchants to purchase in some remote places."
"To sum up, maritime merchants are the ones responsible for selling goods, and the common people are the ones responsible for producing goods."
“In this way, everyone can benefit from sea trade.”
Seeing his proud look, Zhu Biao finally couldn't help it anymore and scolded:
"You bastard, why are you talking to your grandpa?"
Zhu Yuanzhang's face tightened: "You are the bastard. If you can understand, you can talk to me like this."
"Can you understand? Huh? If you don't understand, just shut up."
Zhu Biao was speechless after being scolded and could only look to his mother for help.
Empress Ma suppressed her laughter and said, "There are so many people here, please save some face for the children."
Zhu Yuanzhang immediately said: "That's right, there are so many people, and you don't even know how to save some face for our good grandson."
"He is a great grandson. He doesn't want to lose face. Is there anyone like you who can be a father?"
Zhu Biao understood that he was redundant.
Simply shut his mouth.
Zhu Fan and Zhu Di on the side lowered their heads, their shoulders shrugging uncontrollably.
Chen Jingke was also amused. Xiao Zhu had been away from Beijing for too long and couldn't keep up with the version.
In the previous version, he was the treasure in the hearts of Lao Zhu and Queen Ma, but now Xiao Xiao Zhu is the one.
You have to settle for second place.
But Zhu Xiongying is really smart. He really understands what he tells him.
It is not the kind of understanding that is learned by rote, but combined with the current society to form one's own understanding.
This IQ is the real monster.
In my previous life, I could easily join a certain youth class.
No wonder Lao Zhu and Queen Ma doted on him more and more.
What else can such a sensible and capable child do besides pampering him?
However, there is still a gap between theory and system, which is practice, and this can only be explored by Zhu Biao.
Lao Zhu can't be counted on. He really has no talent for economics.
Therefore, Chen Jingke said: "How to guide maritime merchants and people is a big issue. I can only rely on Your Highness to explore this matter."
Zhu Biao put away his little embarrassment and said, "I already have some ideas. Let's talk in detail after I sort them out."
Chen Jingke nodded and said: "This has another advantage, it will help break the patriarchal system."
Zhu Yuanzhang felt deep hatred for the gentry clan and immediately asked:
"Tell me, how did you break it?"
Chen Jingke explained: "This has something to do with personal attachment..."
"In the pre-Qin period, the common people were attached to the noble class, and the nobles were loyal to the emperor."
"During the Qin and Han dynasties, households were organized into households. From a broad perspective, the people were dependent on the country."
“But from a small perspective, it is attached to the land.”
"In the subsequent Wei, Jin, Southern and Northern Dynasties, the aristocratic gentry rose."
"The common people began to attach themselves to the noble families, and the noble families were loyal to the emperor."
"In the Sui and Tang Dynasties, the powerful imperial power and the power of the gentry began to be suppressed, and the dependence relationship returned to the Qin and Han Dynasties."
"In the Song Dynasty, with the rise of gentry and clans, the dependence relationship of the people changed again."
"The people began to attach themselves to the clan, and then the clan became loyal to the court."
"It's equivalent to an extra link between the court and the people."
"The reason for this situation is that the power of the imperial court retreated from the countryside, leaving opportunities for the gentry clans to take advantage of the loopholes."
"Secondly, the power of a single family is too small, so everyone needs to work together to survive."
"Actually, to put it bluntly, the people are still too poor and can only hug together for warmth."
"Since you enjoy the benefits of being in a group, you must be restricted."
"So, on the surface, each household seems to be a unit, but in fact, it exists as a clan unit."
"The division of labor within the clan is very clear."
"For example, the clan has the final say on who will do corvee service and who will farm the land."
"People who specialize in corvee service spend most of the year in service."
"His family's land is cultivated by people who specialize in farming."
"The yamen doesn't care whether the person serving is himself or not, as long as the number of people is correct."
"If the open source initiative works, every household can benefit."
"It is equivalent to strengthening the strength of the family."
“When a family can be self-sufficient, its dependence on the clan will naturally be reduced.”
"Even when their interests are harmed, they dare to stand up and resist the clan."
"The imperial court is about to conduct an inventory of the population and land. During this process, it can be emphasized to the people."
"They are one family, and the land belongs to them. No one has the right to deprive them of their land."
"If anyone dares to rob their land, the court will provide them with justice."
"The court can even directly declare that it does not recognize the rights of the clan, but only recognizes the rights of one household."
"Although this decree will be ignored by them now, in the future our plan will be successful and the family will become rich."
"This decree will become the reins around the clan's neck."
Zhu Yuanzhang thought for a long time before saying: "It's a bit interesting, but it's not yet known whether the open source plan will work."
"There's no hurry right now. Let's clarify the tax laws first."
"The method of whipping and the method of spreading men into acres, is there anything else?"
Chen Jingke naturally knew that the matter could not be urgent, so he did not say any more, but said:
"Yes, if a whip method is implemented, a big problem will arise."
"That means the local government has no source of income."
Everyone immediately reacted, it was indeed the case.
Local government agencies also need funds. Where did these funds come from in the past?
Miscellaneous taxes.
Yamen repairs, material purchases, travel expenses, etc. are all paid out of miscellaneous taxes.
Regular taxes go to the national treasury, and miscellaneous taxes go to local yamen.
This is also the reason why there has been no way to ban miscellaneous taxes in all dynasties.
Nowadays, a whip law is implemented, and all taxes are collected uniformly and then transferred to the national treasury.
The local government had no money at all.
We can't let officials use their own salaries to fund the yamen, right?
Even if Hai Rui traveled through time, if he didn't want the government offices to close, miscellaneous taxes would still be levied.
Zhu Yuanzhang couldn't help but feel a little overwhelmed. It was troublesome. Reform was too troublesome.
Then I couldn't help but feel lucky that Chen Jingke was there to help with the idea.
Otherwise, I will never be able to get these things in my life.
Zhu Biao also frowned. Suddenly he seemed to have thought of something and said:
"Is it possible to adopt the Tang system, and transfer part to the national treasury in proportion, and keep part to the local yamen for themselves?"
After being reminded, Zhu Yuanzhang also remembered the matter and said:
"During the Tang Dynasty, part of the tax revenue was transferred to the national treasury, part was retained by local yamen, and part was sent to the nearby army to serve as military rations."
"I remember that it seemed that only from the Song Dynasty did all official taxes be handed over to the state treasury."
“Local government agencies can only rely on various additional taxes if they want funds.”
"Can the Ming Dynasty restore this system?"
The last sentence was asked to Chen Jingke.
Chen Jingke thought to himself, you all are already rushing to answer, what else can I say?
"I also think this law is feasible, allowing states and counties to withhold part of the tax revenue and use it as office funds."
"It's just military supplies, food and grass, they must not be transferred directly from the local area."
"It must first go into the national treasury, and then be allocated to the army from the treasury."
Naturally, everyone understood what he meant. Whoever eats is in charge.
The local government directly provided food and fodder to the army, which seemed to save trouble, but it left fatal risks.
Does the army listen to the central government or the states and counties that provide them with food?
What if the military colludes with states and counties?
That is to expand the local area and form a de facto separatist force.
Therefore, military rations must be distributed uniformly by the court.
Zhu Yuanzhang said happily: "Okay, that's it."
"As for the appropriate amount to be intercepted by each state and county, Biao'er, you have to investigate carefully."
"There must also be detailed account books on the use of funds."
"Every year when you send taxes to Beijing, bring the account books with you."
In fact, everyone knows that the withheld part is the default bonus given to the officials.
The so-called account books are too easy to forge, and there is no guarantee that any problems will be found.
But there is no way around it, and it is much better than asking officials to levy miscellaneous taxes.
At least how much money will be retained is an open account.
It would be most fatal if they were really allowed to levy miscellaneous taxes to generate revenue.
No matter how good the tax system is, it will be completely destroyed in a few years.
Happy New Year 2024 to everyone! ! !
By the way, today is the holiday and I have to spend time with my family.
Please allow me to take a leave of absence.
I don't dare to ask for more, just one chapter's leave.
Thanks.
(End of chapter)