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The historical rent-and-yong modulation was later replaced by the Two Taxes Law, which later evolved into the One Whip Law of the Ming Dynasty, and then developed into the Qing Dynasty's sharing of land. After that, whether in the Republic of China or in subsequent eras, improvements were made on the basis of these tax laws until the agricultural tax that had lasted for thousands of years was completely abolished.
The most important thing here is the creation of the Two Taxes Law.
The Two Taxes Law was promulgated on the recommendation of Prime Minister Yang Yan in the first year of Jianzhong (780) of Emperor Dezong of the Tang Dynasty. It is a new tax law formulated to unify various taxes based on the original local tax and household tax. The main collection of money is in summer and autumn.
The method of whipping was proposed by Gui E in the 10th year of Jiajing (1530), and was later promoted nationwide by Zhang Juzheng in the 9th year of Wanli (1581). It is to combine the land tax, corvee and other miscellaneous levies from various states and counties into one line, collect silver tael in a consolidated manner, and pay it per mu. This greatly simplifies the tax system and facilitates tax collection. At the same time, it will make it difficult for local officials to cheat, thereby increasing fiscal revenue.
Later, when ordinary people farmed, they paid as much public grain as one acre of land, which greatly simplified the tax collection process.
Huang Mingyuan then discussed with Deng Yi and Xia Anxun. They first canceled all land taxes, taxes, corvees, miscellaneous taxes and poll taxes, and unified them into agricultural taxes, which were divided into summer and autumn. They were calculated in currency and levied uniformly. food.
In fact, Huang Mingyuan also wants to collect silver taels in a unified way, which can reduce losses and is convenient and trouble-free. However, in this era, copper coins, gold and silver were extremely scarce and could not meet the tax demand at all. Unless copper mines from Yunnan, silver from the Americas, and gold from Japan flood into China, the gods will have no choice.
This is China¡¯s unique food-based financial policy!
Then the method of calculating taxes on a household basis will be abolished, and agricultural taxes will be levied based on the amount of land.
Deng Yi looked at Huang Mingyuan¡¯s new tax policy. He was a little shocked at first, but later he admired Huang Mingyuan endlessly.
"Mr. Wei, this is really a good plan.
The unification of taxes will make it difficult for officials at all levels to use names randomly, and many abuses will be eliminated. Taxes will tend to be stable, and the people will be able to live in peace.
??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? out?? and abolishing the D tax is is to avoid the situation of more people, less land and heavier taxes, and less people, more land and less taxes.
The change of labor service to hired service, with the government hiring people to serve on their behalf, also greatly reduced the burden on farmers. "
Deng Yi saw the benefits of the new tax law at a glance.
Huang Mingyuan¡¯s policy is based on the current situation and is set by combining the Tang Dynasty¡¯s Two Taxes Law, the Ming Dynasty¡¯s One Whip Law, and the Qing Dynasty¡¯s shareholding ratio.
The starting point of these policies is to adapt to the current situation as much as possible, rather than blindly applying them mechanically, such as paying taxes with money.
Huang Mingyuan said with a smile: "Zhimou, you missed two things. First, taxes and duties are no longer handled by the district chief and grain chief. Instead, they are collected directly by local officials and transferred to the treasury, which avoids multi-level erosion. The disadvantages of the distribution of funds also weakened the influence of local clans. Secondly, it freed the landless peasants from the burden of labor service and was no longer forcibly bound to the land. This increased a large number of freely flowing labor force, which was very important for active labor. The commodity economy has played a driving role.¡±
In the eyes of Deng Yi and Xia Anxun, only the genius Huang Mingyuan could think of such a genius idea. The two of them couldn't help but feel ashamed. As Huang Mingyuan's main adviser in domestic affairs, they were not as knowledgeable as Huang Mingyuan in the tax system.
Huang Mingyuan said to Deng Yi: "The policy is a good policy, but to implement it well requires a set of effective methods. In the future, the core of tax collection will be on the quantity of land, so the government must clear land and expand In terms of expropriation, it is also necessary to reduce the possibility of concealing or underreporting land.
This has been implemented since Liaodong County, but the shogunate must collect experience and form a set of methods that can be promoted. "
"If we don't thoroughly sort out the amount of land now, when the world is at peace, we will have to spend more than ten times the effort to sort it out, and we may not be able to succeed."
Both of them looked stern, this was a tough battle. Although the political class in Liaodong has not yet been solidified, the government's control over the entire Liaodong is insufficient.
"The second point is to determine agricultural taxation. This must not only ensure tax revenue, but also ensure the interests of farmers."
Under the land equalization system of the Sui Dynasty, each adult was assigned 80 acres of land and 20 acres of Shiye land. The rent was three shi of millet; the price was 2 zhang of silk (1 jin of cloth) and 3 liang of cotton (3 jin of flax); the service period was twenty days per year.
These taxes do not seem to be a big burden on the common people. For example, according to the Sui Dynasty's land acceptance standards, only four kilograms of chestnuts were paid per acre of land. However, there are many people but few fields, and the common people cannot get so much land. Moreover, there are hundreds of miscellaneous taxes, and serving in the Sui Dynasty has a very high mortality rate.Therefore, the various burdens added up to the common people can hardly breathe.
Huang Mingyuan discussed with Deng Yi and Xia Anxun to temporarily set the food tax at 50% of the annual output, and then make fine adjustments. As for other taxes, they will never be allowed to be collected.
Although this era was dominated by agriculture, its actual status was at the bottom. There is nothing we can do about using agriculture to feed other industries.
"Since the new tax law has been enacted and all taxes have been unified, there cannot be any new taxes. Otherwise, it will break the trust of the people and lose the credibility of the government. If the credibility is gone, the hearts of the people will be gone."
Huang Mingyuan also asked Xia Anxun to set up a tax agency at the county and county levels to be responsible for unified taxation. Taking into account the actual local situation, taxation generally relies on the county government to pool the efforts of the entire county and use various methods to complete it. Therefore, this taxation unit actually bears the responsibility of warehousing and transshipment.
These taxation agencies also bear the right to distribute. A part of the tax revenue is left to the local government, coordinated and distributed at the county and county levels, and the rest is transferred to the central government treasury.
This is a bit like the tax sharing between the state and local governments in later generations, but now there is no ability to fully implement an independent tax system. We can only let the tax agencies supervise and then divide taxes between the central and local governments.
In order to strengthen the power of the central government, more than 80% of the agricultural tax revenue must be submitted to the central government, and the remaining 20% ??should be left to the local governments.
Huang Mingyuan didn¡¯t want to end up like the Ming Dynasty, where ¡°the localities were so rich and the central government was so poor.¡± In the Ming Dynasty, the annual tax revenue was only a few million taels, but in the Qing Dynasty, it was tens of millions taels. This was not due to the different distribution ratios.
The two of them were filled with admiration when they saw that Huang Mingyuan thought clearly about these things.
Huang Mingyuan looked at the two of them and said: "If you have a good plan, you must also implement it well. Whether the new tax policy can be implemented normally depends on what you do. Now Liaodong is full of immigrants, and there are no big families. Just like There is a blank piece of paper, just for you to draw on. I will ask the army to escort you, and there will be no mercy for anyone who dares to stand in the way. If we can't win even a small Liaodong now, how will we return to the Central Plains in the future."
"No!"
Huang Mingyuan is the master of Liaodong. If he is firm, no one in this land can stop him. (Remember the website address: www.hlnovel.com