Zhao Bing knew that all dynasties had set up warehouses and set up granaries to collect taxes from the people. In addition to replenishing grain, it also had the function of mediating grain prices to prevent low grain from farmers. Another function was that when disasters occurred, it could be used to provide relief to the victims nearby. However, because it assumed the role of national reserves, it was directly managed by the court. Local prefectures and counties were not allowed to be used without the imperial decree, which weakened its role in disaster relief.

The so-called "Yi Cang" was Changsun Ping, who was responsible for controlling the financial income and expenditure of the court during the reign of Emperor Wen of Sui, who gave Emperor Wen of Sui an idea. Changsun Ping said that prefectures and counties in the world often suffer from floods and droughts, and the people often fall into famine. If the autumn harvest can be used every year, each household can take some grain according to the level of wealth and poverty, with the highest amount of one stone, and store it in a warehouse in a grassroots village. In the year of disaster, it can be used to provide relief to the victims in a timely manner.

Emperor Wen of Sui had no reason not to like this suggestion: First, it does not require the government to spend a penny more; second, it is expected to reduce the disaster relief expenditure of the often-closed warehouse in the years of famine. This warehouse located in grassroots villages and used to store the grain for famine guarantees paid by the people can be called a charity warehouse. In this system, the government is just an advocate, the ordinary people of the internal society who provide the grain, the grassroots "social departments" responsible for managing the grain warehouse, and the granary is also built in grassroots internal society.

In Zhao Bing's view, charity warehouses are equivalent to modern private mutual aid funds. On weekdays, people voluntarily spend some spare money to raise funds, and those with good reputations are responsible for custody. When someone has difficulties in their business, they will withdraw part of it to provide relief. Among them, those who do business have difficulties in capital turnover, they can also borrow from it and pay interest to ensure the preservation and appreciation of the fund.

"Official family, can you tell if there is another name in Yicang?" Lei Yan saw that His Majesty was very interested in this and asked for a moment of contemplation.

"What else is it called?" Zhao Bing asked casually.

"It's still called Shecang!" Lei Yan saw that the little emperor didn't know, so she gave the answer.

"It's called Shecang or Yicang. Is there any difference?" Zhao Bing felt that there was nothing wrong with calling Shecang. After all, it was the charge and management of the Lishe Society. What's the relationship with the name? But he wouldn't think that Lei Yan was showing off the word "心" to himself like Kong Yiji. It must have a different meaning, so he smiled and asked for advice.

"The name given to this new policy by Emperor Wen of Sui was the Shekang, and there was another reason for his support for Gongsun Ping's proposal, because the court could use this to collect taxes from the people in disguise." Lei Yan said, "Ten years after the implementation of the Yi Cang, it happened that the severe drought in Guanzhong was severe. Emperor Wen of Sui issued an order: the social warehouses in the northern provinces and counties were transferred to the management of various prefectures and counties in various places, and the power of the social department to collect and store grain was removed; the way the people paid grain to the social warehouse was changed from voluntary recruitment to unified payment according to the official's regulations. In the edict, the grain paid to the social warehouse was publicly called tax payment."

"Oh, so that's it!" Zhao Bing nodded, but smiled bitterly in his heart. It seemed that none of the emperors were 'good things'. Emperor Wen of Sui was considered a wise monarch in history, but he was also very scheming. He laid a vacancies for the social warehouse to ambush the things that embezzled Yi Cang in the future. He thought about the subsequent Emperor Yang's three campaigns to Goryeo, digging the Grand Canal, and building the Yangzhou Palace. The expenses were even greater. He smiled and said, "If Emperor Wen was like this, then the successor Yang Emperor would naturally not be ruthless!"

"Your Majesty is wise!" Lei Yan gave a tribute and smiled, "Historical records: in the middle of the great cause, the national goods were used by the state to lend them to the social warehouse to charge the official expenses, so when the end of the road, he had no choice but to pay. Emperor Yang did not have enough money to spend, so he sold the things in the social warehouse until he sold the social warehouse short, resulting in a major disaster in Guanzhong, and the court was unable to provide relief. The refugees rose up one after another, and the bandits were rampant, and the whole country was in turmoil, and the Sui Dynasty destroyed the Tang Dynasty."

"Oh, it was a good deed for the people, but it was a pity that it turned out to be a bad policy. Then the Tang Dynasty should have learned the lessons!" Zhao Bing sighed.

"My sister Defei is familiar with "History of Tang" and knows the most about this. I will drink a bowl of hot soup first!" At this time, Wang De sent someone to deliver the newly prepared food, and Lei Yan said with a smile.

Zhang Ping just glared at Lei Yan with anger, but did not refuse, and took the topic to tell the emperor about history. Although the regime was revamped, the disguised tax of "She Warehouse" was inherited. The warehouse was controlled by the government and was located in prefectures and counties rather than internal society. However, the official name was changed to "Yi Warehouse" - According to the official statement, the purpose of collecting this tax and grain was to "open warehouses to provide relief for every famine", that is, to prevent famines and provide survival guarantees for the people of the Tang Dynasty.

During the reign of Emperor Taizong of Tang, the method of collecting "Yi Warehouse Tax" was calculated based on the amount of land acres. Each mu of the land had to be paid for two liters of grain production. Emperor Gaozong of Tang felt that this method of collection was too troublesome. Every year, he had to send people to the grassroots to check the number of land acres of land and confirm what the planting was. Therefore, he restored the old method of Emperor Wen of Sui - paying taxes by households, and the richest households paid five stones of grain, which were reduced in turn; and whether there was a land or a farmer or a merchant, he had to pay it.

In the Wu Zetian era, the "Yi Warehouse" policy was changed again, and it was changed to tax based on the amount of land acres. After Emperor Xuanzong of Tang ascended the throne, he changed to farmers and bulk land owners tax based on land acres, and merchants tax based on households... After this change, the core motivation was to achieve the greatest collection results with the minimum collection cost. Unfortunately, in the Tang Dynasty, the "Yi Warehouse Tax" spared no effort in collecting, but was a mess in its use.

During the reign of Emperor Gaozong of Tang and Wu Zetian, "for decades, charity warehouses were not allowed to be used in mixed use" and were only allowed to be used to provide relief to famines; after that, it was worse than that of one year. "From the Shenlong of Emperor Zhongzong, the expenses of charity warehouses in the world have been exhausted." By the time of Emperor Zhongzong and after, the grain stored in the charity warehouses had been misappropriated. Until the support of Emperor Dezong of Tang, Prime Minister Yang Yan implemented the "Two Tax Law" reform and temporarily abolished the tax on charity warehouses.

"It's just changing the soup but not changing the medicine, it's just integrating the warehouse tax into it!" Zhao Bing sighed. He knew very well that the so-called two-tax law is to include miscellaneous taxes and temporary taxes that lack legitimacy, that is, "temporary law beyond the law", into the big pocket of two-tax taxes, making it part of the regular tax. The name of miscellaneous taxes disappeared, but the amount of miscellaneous taxes did not disappear, but the court reduced the cost of taxation and improved the efficiency of taxation.

"The official said it was wrong this time!" Zhang Ping scooped two spoons of soup and drank it with a smile, "After the merger of the charity tax, the name disappeared for a while, but it was restored only five years later, and the policy was revised, requiring that the lawsuits are not allowed to be closed for legislation."

"This is really true!" The Yichuang was managed by the people. The local government was only allowed to play an advocacy role and was not allowed to control it in hand. Zhao Bing picked up two dried fruits and put them in his mouth and chewed them.

"Alas, the officials sympathized with the world, but unfortunately the new policy was only implemented for only twenty years. By the time of Emperor Xianzong, he issued an edict to include part of the land tax in the Yikang, and then gained control of the Yikang, and was misappropriated." Zhang Ping smiled and said, "After our dynasty, Taizu and Renzong tried to rebuild the Yikang, but the court officials opposed it on the grounds of "in addition to taxes, two levels of supply and loss", and finally gave up!"

"Oh, maybe it was Taizu and Emperor Taizong who rebuilt the charity warehouse to return to private management to provide disaster relief?" Zhao Bing sighed. Of course, he knew that the two tax collection was unreasonable, but when he thought that he wanted to restore the old welfare system of the Song Dynasty, he was passively confronted by court officials, and misunderstood the original intention of serving the people. He felt that these two ancestors might have a good starting point, and were misunderstood by court officials at the same time, but when he thought about the virtues of his ancestors, he couldn't help but feel vague.

"Dongzong Dynasty implemented the new policy and forced it to be implemented, and the charity warehouse was rebuilt. The tax amount was divided according to the property, and the charity warehouse was all built in the county, which was combined with the charity warehouse into one." Zhang Ping quickly gave the answer.

"I'm afraid I've taken the old path again!" Zhao Bing felt that it was not good when he heard the 'two warehouses and one', but he still said with a chance.

"This time the official guessed it!" Lei Yan laughed, "In the year of Huizong, the treacherous prime minister Cai Jing also raised funds for the construction of Genyue. He ordered that only 30% of the Yichuang grains from Jiangnan, Liangzhe and other roads be transported to the capital. After the southward transition, the phenomenon of the Yichuang grains being controlled by the government did not change, and the phenomenon of the misappropriation of the grains of the grains of the Yichuang were still difficult to ban."

"Gaozong once rebuked the prefectures and counties for using Yicang for their misuse, which led to no grain to provide relief to the victims when the flood and drought disaster occurred. During the Ningzong period, relevant yamen took out the Yicang grain and reselled it to make money, which was also very common. This was criticized by people at that time, saying: If Yicang rice was originally sent to the officials by the people to prepare for the flood and drought. When it was in a famine, they would join forces to return to the people. How could the court lose money by evacuating the things the people sent and use money for private purposes?"

"Zhu Xi knew that the people of the world were suffering from this. He wrote a letter to reorganize the system of Yichuang, and handed over the social warehouse to the local people. The granaries were set up in the village rather than in prefectures and counties. The harvest and release of the social warehouse were controlled by local elders, and the county was not allowed to intervene. This proposal was approved by the court and began to be promoted nationwide, but soon it ended in failure due to the dispute between the court."

Zhao Bing remained silent after hearing this. He knew that since Emperor Wen of Sui, emperors of all dynasties had known that the essence of the charity warehouse was a kind of savings among the people and the things that the people had sent. He knew that they regarded this as a tax. After being controlled by the government, the warehouse was misappropriated and forced collection were inevitable, resulting in disasters that caused the people to be unable to get relief and were still unwilling to let go. In addition to ease financial difficulties and seeking pleasure, they also had the worry that the people would rebel based on this in the famine.

In order to make the charity warehouse return to its essence and realize its old functions, Zhao Bing felt that it was necessary to delegate power to the people, but at present, there was great resistance, and after implementation, it was inevitable that the government would intervene, which would be a great test for his governing ability...
Chapter completed!