"Don't worry about these Tartars for now. Let's straighten out our own side." Liu Jun put aside the Jurchens' migration to the north and said, "The Han Dynasty has been founding for a long time. We defeated the Jurchens invasion, subjugated half of the Mongolian tribes in the south of the desert, and also beat the Jurchens to seek peace and surrender."

"It is in the Central Plains that although rebellions arose in various places, the northern rebellions were quickly quelled in a short period of time. Now the puppet dynasty in Luoyang has been wiped out again, and now the three armies of the imperial court are sweeping all rebellions. Now there are only six provinces of Shaanxi, Gansu, Yunnan, Guizhou, Sichuan and Guizhou. However, the three armies will also enter the six provinces, and quelling the rebellion is right in front of you."

"We are still focusing on the government affairs. Although we can crush all the rebels in the military, if the government affairs are not handled well and cannot allow the people of the world to live a better life, then there will be chaos in the end. Emperor Taizong of Tang said it well, water can carry boats and can also overturn the boats. How to manage the world well, make the country prosperous and the people live and work in peace and contentment is the most important thing."

"Or it is more blunt, letting the people of the world have food and clothing is our biggest task. Now you can talk about it, what suggestions do you have for this new dynasty policy?"

The emperor said it straightforwardly, and the ministers were also very frank. Today, it was the important officials in the study room to discuss matters. There was no official from the Ministry of Rites to supervise the etiquette and there were not so many rules. Everyone gathered together, but the atmosphere was relatively harmonious.

Ni Yuanludao, "Your Majesty, if you are cooking small foods in the country, you must not be impatient. You must not be impatient when governing the world. The new dynasty was established and Your Majesty ascended the throne was not long. The people in the court were floating and the people in the world were unstable. I think it would be better to be more stable and slower."

Liu Jun smiled.

"Step more, slower? What are you referring to? Is the new tax law slower, or something else?"

The eunuch stood beside him and poured tea for the king and his ministers.

Ni Yuanlu didn't hide his thoughts either.

"I do think that Your Majesty is a little too hasty. I also know that the new dynasty is now in its inauguration and everything is in trouble, but it is not enough to be anxious. For example, the new tax law has been introduced by the court, and there are many new taxes. I am not against tax collection. But I think that even if you want to collect taxes, you should have a detailed statement. All the tax names are cleared. Then I will report to the world. In this way, the officials in the world will be convenient and the people will understand that it is a good thing for the court to the people."

Liu Jun is not someone who cannot listen to suggestions, he will listen to good suggestions.

"The General Constitution is right. In fact, the new tax law has been drafting and sorting out. I have been preparing to promulgate the Dahan Tax Law in the near future, and there will be detailed tax items and scope of collection in it at that time."

To operate a country, it needs money and grain, and the country's money and grain come from taxes.

Taxation. For a country, it is the most important thing.

The fall of the Ming Dynasty can also be said to be due to financial bankruptcy. The main reason for fiscal bankruptcy is that the tax system is unreasonable. In addition, the royal family members and gentry all enjoy privileges, which are caused by tax evasion and resistance.

The most important thing is that the tax system in the Ming Dynasty was unreasonable.

Someone once said that the true meaning of taxation is to cut the most wool and the least yelling of the sheep.

Let Liu Jun understand that the population of the people in the world is over 200 million, but the wealth of the world is actually concentrated in the hands of a few people. Therefore, this tax should naturally be paid by the few rich people, while the people with more people only pay a few. This is the only way to meet the most shearing of the wool and the fewest sheep.

Liu Jun focused on commercial taxation in Xin Dynasty.

The second key point is that the tax items are clear, local officials are not allowed to collect taxes randomly, nor are they allowed to increase taxes randomly, and no one is allowed to have tax exemption privileges.

For the meritorious ministers of the court and the royal relatives, Liu Jun can reward money, or even land or titles, that is, he will not randomly reward officials, land and tax exemption privileges.

Official positions are famous national tools and are the ones who manage the world. They cannot be rewarded to those who fail to meet the criteria.

The right to tax exemption is even more important. Once the tax exemption privilege is set a precedent, it will sooner or later be like the Ming Dynasty.

During the Song Dynasty, taxes from agriculture had actually dropped to a very low proportion, and the majority of taxes came from industry and commerce.

However, it is indeed not easy to ensure taxes. Even if a system is set, someone will need to implement it.

Liu Jun has increasingly felt that the traditional institutional settings of the Six Ministry and Nine Temples have somewhat restricted the implementation of the new policy.

Especially for the Ministry of Revenue, one department manages too much.

Just like the Ministry of War, the Ministry of War was in charge of all military, political and military orders, and later Liu Jun built another Privy Council. Now Liu Jun also feels that he urgently needs to distribute the Ministry of Revenue.

During the Five Dynasties and Northern Song Dynasty, the national financial power was divided into three departments, which were divided into salt and iron, Duzhi, and the Ministry of Revenue. The chief was the envoy of the Three Departments, second only to the Secretariat, and was known as the Constitution. The Ministry of Revenue was in charge of household registration and taxation, the Salt and Iron Department was in charge of national salt tea, mining and smelting, industrial and commercial taxation, and Duzhi was in charge of coordinated fiscal revenue and expenditure and grain transportation.

Now the imperial court has multiple separate departments such as the General Administration of Food and Salt Services, the General Administration of Taxation, the General Administration of Customs, and the General Administration of Postal Services, but they are still nominally under the jurisdiction of the Ministry of Revenue.

Liu Jun plans to take a step forward.

"I plan to imitate the Five Dynasties and Song systems to distribute the Ministry of Revenue. Later, the Ministry of Revenue will be changed to the Civil Affairs Department to manage household registration, salary, land tax, and responsible for grain transportation and disaster relief."

"Another financial department is established to coordinate fiscal revenue and expenditure, formulate fiscal budgets, manage imperial treasury, etc., formulate tax laws, adjust tax increases and decreases, tax items and tax rates, etc.."

"The General Administration of Taxation has been changed to the Taxation Department, which is specialized in tax collection and formulated tax laws with the Finance Department. At the same time, it also manages the specialty affairs of salt, tea, tobacco and alcohol, as well as customs affairs."

The General Administration of Food and Postal Administration is assigned to the Civil Affairs Department, and the General Administration of Salt Affairs and the General Administration of Customs are assigned to the Tax Department.

Another new departmental Audit Office is established, which is specifically responsible for the audit of fiscal budget implementation and other fiscal revenue and expenditure, the audit of financial revenue and expenditure of various departments of the court, the audit of revenue and expenditure of the province's fiscal budget implementation, and the audit of financial revenue and expenditure of Imperial Bank, etc.

The chiefs of the three departments are all called the Minister of Civil Affairs, the Minister of Finance and the Secretary of Taxation. The chiefs of each department are called the Minister of Shaoqing.

When the important officials heard the emperor's plan, they didn't reply for a moment and were thinking.

"In the future, the Finance Department and the Tax Department are responsible for formulating tax laws, then handing them over to the court for discussion, and finally decided by the emperor and the ministers. In the future, all tax items that are levied must be formulated by the central government of the court. The local government has no right to establish tax types and tax rates. All taxes will be divided into two parts. One part is national tax and the other part is local tax."

"All taxes are state taxes. In addition to the regular tax, one-third of the regular tax is attached, and the attached tax is local tax. The national tax is included in the national treasury, and the local tax is first entered into the national treasury and then transferred to various provinces for use."

This is actually the fire consumption.

No matter which dynasty, the taxes of the court are actually only calculated as regular taxes. In addition to the regular taxes, there must be an additional part of them, mostly in the name of fire consumption. These taxes are intercepted by local governments, and sometimes even the extra income of officials.

The additional amount of fire consumption is uncertain, and in many places, the fire consumption is higher than the positive tax, even several times higher.

After Liu Jun ascended the throne, he had already issued an order prohibiting local governments from collecting fire consumption.

Now, Liu Jun is going to impose a land tax, which is exactly the fire tax. However, Liu Jun’s land tax is strictly regulated, one-third of the regular tax. Moreover, the fire tax does not directly belong to the local area, but must be paid to the state treasury first and then removed.

"Your Majesty. Isn't this burden on the people if you levy the tax? "

"I will lower the regular tax rate. In fact, the tax paid by the people will not increase. It's just that the tax is divided into two parts, one part of it will be returned to the court and the other part of it."

During the late Tang and Five Dynasties, taxes were similar. Taxes were divided into three parts, one part was handed over to the court, which was called the surrender. One part was handed over to the Jiedushi Yamen, which was called the Liu Envoy, and the other part was left to the local prefecture Yamen, which was called Liu Observatory.

Now Liu Jun divides the tax into two parts, leaving a quarter of the tax for the local government. This is the office funds of the local government. All taxes are transferred to the court, which will undoubtedly make the local government more financially difficult and will definitely increase the corruption of local officials.

In this way, Huoduo did not actually return to the public, but just entered the court's tent and then transferred it to the court.

However, the new tax law avoids the uncontrolled collection of fire and waste by local officials.

Because now, the grain has been completed from the past official completion and has been replaced by the General Administration of Food and Drug Administration to collect grain and transport grain, and with the use of silver dollars to collect taxes, there is actually not much consumption in this process.

"In the future, the southern region levyed 15 kilograms of grain per mu, with five kilograms of grain per mu, with twenty kilograms of grain per mu. In the northern region, 12 kilograms of wheat were charged per mu, with four kilograms of wheat being charged per mu, with a total of 16 kilograms of wheat being charged per mu. The silver coupon was collected, and each load of grain was charged two silver dollars."

Yuan Jixian and others were quickly calculating in their minds.

Soon he came up with the answer. One acre of land in the south is equivalent to levying four corners of silver dollars, and two cents of silver dollars per acre of land in the north.

A stone of rice in the Ming Dynasty was about 155 kilograms, and the regular tax was 15 kilograms, which means nearly one pound, and five kilograms were levied, which was one pound and two liters. In the past, in the Ming Dynasty, except for Susong in the south, the land tax was the heaviest, and more than three liters were levied, but the additional fire consumption was relatively large.

The yield per mu in the south is relatively high, generally reaching two or three stones.

The yield in the north is relatively low, but it is also about one stone.

In fact, the tax rate for Xinhe land tax is about 15 tax, which is much higher than the 30 tax one set in the early Ming Dynasty. However, the 30 tax one in the Ming Dynasty is just a nice sound, but in fact the additional part is multiple times the regular tax, even ten times dozens of times.

The 15th tax is one, as long as there is no additional fire consumption, it is not too high. Liu Jun believes that this tax rate can be fully borne by the people.

The people of Ming Dynasty also had a very heavy burden, that is, the tax on the tax, which is actually the cap tax. It is levied on the cap, especially after the Ming Dynasty changed the silver levy, many labor services were changed to the government's employment of silver, and the money was finally spread to every citizen. However, because many large households have privileges and do not bear it, the silver levy is often a huge burden, no less than the land tax.

Originally, the count tax was abolished since the Tang Dynasty's Two Tax Law and was included in the two taxes. But later, after several dynasties of the Song, Yuan and Ming dynasties, the count tax was actually there all the time. Even if it was a whip law, the count tax was not only not cancelled, but actually it was equivalent to paying several copies.

The two taxes originally included the cap tax, but the later one-whip method naturally also included it.

However, this is also a practice in various dynasties. After all, the capitation tax is a major tax, especially for local governments, which are counting on the income.

The capitation tax is a heavy burden on the people, because no matter whether you have money or not, it is taxed on the capitation, not on property, and both rich and poor people pay the same tax.

Later in the Qing Dynasty, the fire was consumed and the public was given the money.

The number of people is fixed, and then the fixed number of silver is spread into the fields. But in fact, it is not completely possible to spread the number of silver into the fields. Some silver is placed in the fields, and the people then have to pay some silver, just like the Tang, Song, Yuan and Ming dynasties. No matter how they change, the head tax is always exempted.

Now Liu Jun also plans to spread the dynasty into the acres, and he will no longer charge other dynasty silver in the future.

Even the people do not need to serve in Yao service in the future. All the services they should serve will be hired by the government and paid for their salaries. The employment costs will no longer be charged to the people.

The people neither have to take free labor nor pay extra money for these labor.

Where does that money come from?

From the local tax, from the central government's withdrawal, and from the land tax.

The Han Dynasty now has about 200 million people and has about 1.2 billion mu of land.

Liu Jun planned to fix the population and the number of land acres, regardless of the man, woman, age and age. The land was fat and thin. In short, 24 million yuan was levied every year, and spread it into these 1.2 billion mu of land, which was equivalent to two cents of silver dollars per mu.

It is equivalent to adding one kilogram of grain per mu of land.

If it is spread to every citizen, it is equivalent to collecting six kilograms of grain per person.

However, because this silver dollar was spread into the land, in fact, when the final collection was finally collected, the land was added, and the land was more expensive, and the land was less expensive.

If an ordinary family only has twenty acres of land in their homes, then their silver meter will be only twenty kilograms. If a big landlord has one thousand acres of land, he will have to pay one thousand kilograms of silver meter.

If this person is a worker and has no land, he doesn't have to pay a pound of grain.

One acre of land and one kilogram of grain is definitely not much.

However, the collection of silver from one acre of land and one kilogram of grain is equivalent to the imperial court receiving 24 million silver dollars in silver taxes a year.

"In the future, people will have to farm for the three items of land tax, tax and tax of each acre of land. The tax of one acre of land in the south is only four cents and two cents, and one acre in the north is only three cents. In addition, there is no other tax, no additional tax, no additional tax, no fire consumption, no service silver, and no free labor service."

Yuan Jixian and others also thought that if this is the case, it would be really good.

"But there are other taxes?"

Li Banghua asked, the Ministry of Revenue had just been demolished into three, and he didn't know how many days he could be the Minister of Revenue, and he didn't know where he would go next, but he still asked his own question.

"What I just talked about is land tax. If there is land, there is tax, and if there is no land, there is no land. As for other industrial and commercial taxes, they are also levied reasonably. For example, if you open a shop, you will be levied business tax, income tax, and if you trade a house, there will be deed tax, and if you rent a shop, there will be property tax. If you buy a car and a boat, there will be car and ship tax, butchers slaughter livestock, there will be slaughter tax, livestock transaction tax, and there will be livestock transaction tax, and there will be deed tax..."

Liu Jun said a lot of new taxes in one breath.
To be continued...