"There is no alcohol in the army, so we can only use tea instead of wine."
Liu Chan sat on the main seat, and below him sat Princess Zhu Rong.
"Wine can make you intoxicating. If there were a lot of drinks in the army, I'm afraid the generals and soldiers would not be so diligent in training."
Princess Zhu Rong held the drink and took a sip.
"Actually, asking the princess to come here today is not just about selecting strong soldiers."
"oh?"
Princess Zhu Rong put down the tea bowl in her hand, with a searching look on her beautiful face.
"Then what else does Mr. Lang have to do? You and I are one, so you might as well just tell me."
Liu Chan stared at Princess Zhurong's eyes, and said with a slightly more serious tone: "If this matter is to be carried out, it will be quite difficult. There will be resistance, blood will be shed, and heads will inevitably fall to the ground."
Princess Zhu Rong's heart tightened slightly, but she still managed a smile on her face.
"If it is beneficial to the barbarians, no matter how difficult it is, I will still be willing to help you."
Although Princess Zhu Rong fell in love with Liu Chan, there was a prerequisite that she could not harm the interests of the barbarians.
Liu Chan glanced at Princess Zhu Rong appreciatively and said, "Princess, don't worry, this matter will be of great benefit to the barbarians, but it will be a disaster for the barbarian nobles and tribal leaders."
"oh?"
Princess Zhu Rong frowned and asked, "Why is this?"
Liu Chan did not directly answer Princess Zhurong's question, but asked: "The royal city of Dali is located in the four counties of Nanzhong. How to collect taxes?"
Princess Zhu Rong thought for a moment and said, "The barbarian leaders from various places will pay tribute regularly."
"How much tribute?"
"One-tenth of the harvest."
"Then how do you know his harvest?"
"this..."
Princess Zhu Rong frowned slightly, but continued: "This is based on 100,000 people in a county a hundred years ago."
Liu Chan chuckled and said: "A hundred years ago, there were more than 100,000 people in Nanzhong County, and now, there are even more. The tax revenue of the Dali Royal City is not enough, and the natural military strength is invincible. Even Gaoding, the king of Yi in Yuexi County, dared to disobey the barbarian king. According to Wang Ling, Meng Huo of Yizhou County covets the throne of the Barbarian King."
"That's the problem with the tax system."
Taxation was an important pillar for the establishment and maintenance of rule in ancient Chinese dynasties. Taxation was an important source of national finance and an important means of managing the economy. It was a policy measure imposed to maintain the operation of the state machine.
If the tax system is not good, the resources of that area will not be integrated, and local cancers like Sou Wang Gaoding and Yizhou County Menghuo will eventually appear, endangering the rule.
"Young Master said that the tax system of our four counties in Nanzhong is too outdated?"
"It's not that it's old, it's that it's too old. This is a system from a thousand years ago."
Liu Chan looked at Princess Zhu Rong and said slowly: "Taxation has begun since the Xia Dynasty, but it only exists as a product of a concept similar to tax, which is "tribute". The literal meaning can be understood as tribute, from Bei Congwu. , collected by levy. Tribes or civilians paid tribute according to a certain proportion of the field output.
In other words, the so-called taxation in the princess's Nanzhong area is just a system from the Xia Dynasty, not even as good as a well field. "
Princess Zhu Rong is sitting upright. Although she has received Chinese cultural education, after all, the Han people who can teach her knowledge are not of high standard.
In this era, key knowledge is kept secret. This is the first time Princess Zhu Rong has heard of knowledge similar to this system.
"Please also ask Mr. Lang to teach me."
How much I love learning!
Liu Chan glanced at Guan Yinping, who was almost dozing off, and sighed slightly in his heart.
People are studying and taking supplementary classes, and you are sleeping while studying. It’s strange that your brain is so useful!
“The tax system mainly includes the head tax based on the number of people, namely Ding tax; the property tax based on household, namely household transfer; the land tax based on acres, namely field rent; and the tax based on adult men. corvee and military service; customs duties, municipal taxes, and a wide range of other miscellaneous taxes.”
Looking at Princess Zhu Rong who was lowering her head in deep thought and digesting the knowledge, Liu Chan took a sip of tea and continued: "From the Three Sovereigns and Five Emperors to the present, many tax systems have been implemented, such as the well field system, the initial tax per mu, and the farmland system."
Princess Zhu Rong's eyes were full of exploration. She moved the cushion forward slightly and got closer to Liu Chan.
Guan Yinping, who was still dozing off in a hazy state, suddenly became energetic for some reason. She turned around and deliberately stood between Princess Zhu Rong and Liu Chan.
I haven’t seen you so active during the lecture?
Liu Chan glanced at Guan Yinping angrily.
"What are the well-field system, the initial tax-acreage system, and the farmland system?" Princess Zhu Rong, a studious student, straightened her waist and asked.
"The so-called well field system is from the Western Zhou Dynasty. Roads and ditches were used as boundaries. The emperor of Zhou divided the land into a "well" shape, with public fields in the middle and the remaining eight private fields distributed to eight families. The public fields in the middle were cultivated by these eight families. All harvests belong to the "public" and are obtained by feudal lords at all levels, such as the emperor of Zhou, princes, etc.
The initial tax per mu was implemented during the Spring and Autumn Period during the reign of Duke Lu of the State of Lu. The State of Lu recognized the private ownership of land and paid land tax according to land regardless of public land or private land. Later, Shang Yang's reform in Qin State abolished the well-field system and recognized that land was privately owned and could be bought and sold.
As for the farming system, in order to protect the northwest border areas and reduce the inconvenience caused by long-distance transportation of food, our government used soldiers to reclaim land for farming, which could not only guard the border but also solve the food problem. "
Princess Zhu Rong thought for a moment and asked: "In the Nanzhong area, should we implement the well-field system, the initial tax-acreage system, or the farmland system?"
"neither!"
Liu Chan shook his head.
"neither?"
Princess Zhu Rong didn't open her lips, she was a little curious in her heart.
"Does Mr. Lang have a better system than these three?"
"good."
The so-called well-field system, initial taxation of acres, and farmland system are actually relatively backward.
For example, the Tang Dynasty’s tax-in-kind tax system was the culmination of ancient Chinese taxation in kind, far surpassing the previous three tax systems, not to mention the Two Taxes Law of the mid-Tang Dynasty, Wang Anshi’s Square Field Equalization Tax Law of the Northern Song Dynasty, and the Ming Dynasty’s During this period, there was Zhang Juzheng’s whipping method, and during the Yongzheng period of the Qing Dynasty, the peasants paid their share of the land, and the officials and gentry paid the grain together.
If he could choose, Liu Chan would definitely choose the last one.
The people share the land, and the officials and gentry all pay for it!
The implementation of this system has reduced the economic burden of landless and landless farmers and promoted population growth.
The simplification of taxation rules reduces the possibility of arbitrary tax increases by the government.
The implementation of the apportionment system directly led to the explosive growth of China's population, which exceeded the 300 million mark. In the 14th year of Daoguang's reign, the national population exceeded 400 million.
Although high-yielding crops such as sweet potatoes and corn are responsible for this, changes in the tax system are undoubtedly the key!
But the meal must be eaten one bite at a time, and the road must be walked step by step. If you eat one bite and become fat, then it will definitely not work. If you take too long, you will lose weight!
The system of dividing farmers into acres and paying grain to the officials and gentry was reformed on the basis of Zhang Juzheng's whipping method. However, even this caused a stir at the beginning. As the emperor, Yongzheng almost overturned, and the literati, officials and gentry were almost overturned. He even scolded him bloody.
If Liu Chan dares to set up a scheme at this time to let the peasants work as farmers, and the officials and gentry all pay for the food, I can say bluntly that there is no need for Cao Cao and Sun Quan to attack, Liu Chan himself will perform a death show for you.
So since it is not possible to share the grain between the peasants and the officials and the gentry together, what kind of system should Liu Chan choose?
