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It was already midsummer, and the summer harvest was in full swing. Schools in various places had busy farming holidays, and even the government offices of prefectures and counties, as well as local Unity Army and Township Army, have also been disbanded and returned home for busy farming.

Li Jing also returned to Dengzhou from Liaodong and led an official to inspect the summer harvest in various prefectures and counties. After the wheat harvest and rice harvest in Chameng, he had to rush to dry the ground and thresh the grain. The town set up grain management offices and granaries in all prefectures and counties, and each grain management office began to send more people to buy grain. The people in the town basically had their own fields, but the town also faced a new problem, that is, the tax collection problem.

At this time, the local vassal states in the Tang Dynasty, except for the several towns in the southeast, almost no other vassal states had to pay taxes to the court. The taxes were reserved for vassal states to raise soldiers. The towns had not paid taxes to the court before, and Li Jing was not short of this money. In order to attract more people, Li Jing implemented tax exemptions for a certain period of time for the newly divided fields and newly reclaimed fields. Only taxes were collected for the original owners of the land according to the two tax laws.

However, although these two tax laws are new tax laws that were reformed less than a hundred years ago, Li Jing felt that this tax law was not too good. At least, for Li Jing, who already has ten states, this tax system is not suitable enough.

However, the tax system is fundamental, not only related to the fiscal and tax revenue of the vassal states of the town, but also to every family in the town.

After almost two years of preparation, Li Jing was preparing to officially put this tax reform on the agenda.

The governors of ten prefectures in Dengzhou City and the county magistrates of a total of fifty-five counties under their jurisdiction, as well as the military officers of each prefecture, received the orders.

"At the beginning of this dynasty, the equal-field system was implemented, which to a certain extent ensured that each farmer had a piece of land. With these lands, they could bear the rent and taxes of the court and maintain a family sanction. The rent and mediocre system based on Ding's body were implemented on this basis."

As a member of the military service of the Anton Protectorate, Li Rang was also the actual Qiangu butler under Li Jing. He did not support Li Jing's reform of the tax system. After all, the tax system involves too much. It affects the whole body. At present, the town is not very stable. If the reform is not good, it will easily cause chaos, which is what he does not want to see. In particular, he felt that the two tax laws proposed by Yang Yan during the Dezong period were much better than the earlier rent, mediocre and modulation.

After the Tang Dynasty Jianzhong, land annexation gradually developed, and the number of farmers fled due to loss of land. When farmers fled, the government often instructed neighbors to pay rent and mediocre services, which forced more farmers to flee, and it was already very difficult to maintain the rent and mediocre services.

At the same time, the land tax collected by the area of ​​the land and the household tax collected by the rich and poor grades gradually became more important. By the Tianbao period, the household tax reached more than 2 million jin and the land tax reached more than 12.4 million shi of grain. The proportion of government revenue was already about the same as rent.

After the Anshi Rebellion, the state lost the ability to effectively control household registration and land accounts, and land annexation was even more severe. In addition, military expenditure was urgently needed. All local vassal states could levy them in various terms without obtaining the central government's approval. Therefore, there were many miscellaneous taxes. The central government could not inspect the envoys, and the envoys could not inspect the states, and the tax system was very chaotic.

In the first year of Jianzhong of Emperor Dezong, the two tax law proposed by Prime Minister Yang Yan was essentially a new tax system that replaced the rent and mediocre tax. The main principle of the two tax law is "the household has no master or guest, and the household is regarded as the book; the person has no subdistrict, and the wealth is the difference." That is, no longer distinguish between local households (original households) and customers (outside households), as long as they have assets and land in the local area, even if they are local people, they will be taxed.

"The main feature of the two tax law is to cancel renting and complications and various miscellaneous taxes, and retain household taxes and local taxes. At the same time, the imperial court first uses the number of various taxes in a certain year as the total amount of taxes and then distributes them to each state according to this amount, and each state is then distributed to each region.

Household tax is levied according to the household tax (distributed by the ninth level). Household tax is more money, while household tax is less money. Dividing household tax is based on the amount of property. When collecting household tax, most of the money is converted into silk, and the collection is only a small part of the money.

The land tax collects grains based on a mu. The taxed land shall be based on the number of land reclamation in the 14th year of the Dali period.

In addition, whether it is household tax and local tax, it is levied in summer and autumn, and one-thirty of the tax on unsettled merchants."

Li Jing was very satisfied with Li Rang's summary. He has been studying Yang Yan's two-tax law. Speaking of which, these two-tax law were effective for the Tang Dynasty, where the equal-field system collapsed. The two-tax law did not distinguish between the main and customers, and was all included in the household registration of the prefecture and county where they currently live, and paid taxes on the spot. It can avoid some bureaucrats and wealthy people from other prefectures and counties to purchase property in other prefectures and counties in order to evade rent and mediocre taxes. At the same time, the rent and mediocre taxes were abolished. It also stipulates that taxes should be paid in summer and autumn. Summer taxes should not be passed June, and autumn taxes should not be passed November. Money should be paid according to households and acres of corn should be paid according to the land.

The positive impact of the two tax laws cannot be ignored. The "sheren tax land" of the two tax laws has relaxed the government's personal control over farmers; it also stipulates that aristocrats, bureaucrats, and merchants have to pay taxes, which has expanded the tax source and increased the government's fiscal revenue; the two tax laws pay taxes on land assets, which to a certain extent reduces the burden on poor farmers without land and changes the uneven burden on the rich and poor.

"Li Sihu said that was good, but there were many disadvantages of the two tax laws." Li Jing knocked on the table and said slowly, "Due to the long-term adjustment of households, etc., the principle of burdens such as the rich and the poor cannot be implemented. Moreover, the tax amount of the household tax part in the two taxes is calculated based on money. The government only collects money but not the goods. The Tang Dynasty was short of money and the amount of coins on the market was insufficient, which led to the phenomenon of heavy money and light goods. Whenever before taxes in summer and autumn, prices fell sharply, and the people had to sell silk, grain and other products at a low price to pay taxes, which greatly increased the burden.

And under the two-tax system, legal land purchase and merger are more prevalent. The rich forced the poor to sell land without replacing taxes, and the property was reduced and taxed. Later, they could not pay, so they could only escape. The land concentration reached an unprecedented level, while farmers became tenants, and more farmers were farmers. In particular, the local government implemented a joint guarantee system. The tax amount in each village was set early. If one of the ten households went bankrupt and fled, the remaining nine households still had to pay ten households. If two households fled, the remaining people would be burdened with heavier. If more people fled, the heavy tax would directly suppress the remaining people and force them to flee."

In Li Jing's opinion, the calculation of income is not a good tax system. And whenever, land annexation is an extremely dangerous thing. Li Jing believes that the new tax system must at least be prepared in this regard.

All the officials looked at Li Jing, wondering how his prince, who had the first prince of a different surname, had to be named a king in the three dynasties, would continue to be invincible on the battlefield and put forward his own new ideas on this tax system.

All present were civil servants. Although many senior generals and many famous scholars with titles such as consultation, consultants, professors, etc. attended, they were all present and could not directly participate in the discussion. But obviously, no one present today would believe that Li Jing could come up with a better tax system that replaced the two tax laws.

"I have been thinking about a more reasonable tax system, which is reasonable for more people, and that the government has a new tax law. Before the Two Tax Law, most nobles and bureaucrats did not pay taxes. After the New Tax Law, aristocrats, bureaucrats, and merchants had to pay taxes, which expanded the tax source and increased the collection and withdrawal of the government. The Two Tax Law paid taxes on land resources, reducing the burden on farmers who were poor without land and changing the uneven burden on the rich and poor. This is an excellent thing, but this is not enough."

Li Jing paused for a while, sorted out the thoughts in his mind, and he thought about the reform of the new tax law for a long time.

"I have an idea. First of all, the new law will focus on how much land is paid, and I plan to abolish the poll tax!"

A stone shocked a thousand scoundrels, and Li Jing's words shocked the officials present. Population tax, also known as Ding tax, is almost a tax that has been collected since Qin, and it is very important.

After the Qin Dynasty, all taxes were subject to head tax. Poll tax was efficient, but the most unfair. From the theory of welfare economics, the collection of counties could only increase the gap between the rich and the poor. In later generations, due to the unfair counties, modern countries almost no longer collect them. Li Jing's idea was to first cancel this tax that was obviously unfair to the rich and the poor.

In the Qing Dynasty, the new tax law on dividing taxes into acres was finally abolished.

Most of Li Jing's current ten prefectures are newly established territory and immigrated from the Central Plains. These newly moved people were therefore assigned a piece of land, which is very similar to the equal-land system in the early Tang Dynasty. For the court, more self-cultivated farmers were definitely much better than large-scale annexation of land in the hands of a small number of large landlords. In such an era, land was the most important in the farming era.

After a large amount of land annexation, it will inevitably lead to a large number of landless people and become hidden tenants of the landlords. The loss of a large number of population will inevitably lead to uneven service of the rank. The escape of the population and uneven service of the rank will cause a series of chain reactions, endangering the rule of the court.

Historically, after the Qing Dynasty had a large amount of eased land annexation after the diversion of acres.

The principle of spreading acres into a mu is "If there are many territories, there must be more land, and if there are few territories, there must be more land." The landlord has more land and fewer land and farmers have less land. Therefore, "the rich are also trapped in the service and are trapped in the property."
Chapter completed!