Li Yang knew very well that a commercial society could not be created by the court alone.

If we rely solely on building the government and the imperial court's state-owned workshops to produce, create goods and sell, this method will simply not be able to create a prosperous commercial society.

The commercial society depends on everyone in the whole society. What the court has to do is just to create an environment suitable for commercial and economic activities.

As long as the business environment is in place and every businessman's property is not violated, in order to make more money and live a better life, everyone will try their best to create wealth.

Only in this way can merchants not just stay at the stage of reselling basic materials such as salt and iron and earning the price difference, but will produce and create rich commodities through intelligence and intelligence, bring development to society and create countless social wealth. In turn, the label of merchants "not doing production" will naturally be eliminated.

This... is a virtuous cycle.

Therefore, what Daqin needs to do now is to change the current business environment.

Li Yang told the construction of the commercial society in his heart one by one. Fusu and all the officials nodded, showing a sudden enlightenment and understanding look.

Li Si said admiringly: "The argument of the ruler in the Shang Dynasty is really enlightening, and it is not enough!"

Everyone bowed and said in admiration: "We have received the teachings!"

"You are kind, low-key, low-key. I am just a school of hundreds of schools and have a little bit of knowledge. This business path is also one of them." Li Yang stopped and looked modest.

Everyone: "…………”

Is this humility? It is clearly pride.

However, Li Yang's talent and insight are indeed unparalleled, so everyone can only watch him pretend to be B. Anyway, everyone is used to it.

Li Si, Xiao He and others could only smile bitterly. Zhen Guojun is good at everything, but he is not humble enough.

But then I thought about it, such a great person does not need to be humble. If he is humble, he will appear hypocritical.

Although the commercial society described by Li Yang is quite recognized by everyone, it does not mean that everyone has no doubt about it.

For example, Ji Kai, the Minister of Revenue, who is in charge of a country's taxes, raised questions about this and said: "Zhen Guojun, you said you want to protect the property of merchants. In this way, the wealth of the whole country will soon be fully in the hands of merchants. These merchants of the Qin Dynasty will inevitably be rich enough to rival the country. Isn't our Qin court worse than a wealthy businessman?"

After saying this, everyone nodded and looked at Li Yang.

"What Ji Kai said is not without reason. What the Taifu thinks?" Fusu was also worried about this.

The property of merchants is inviolable, and with the means of profit, it is obvious that the wealth of a country will be fully in the hands of merchants. At that time, a Great Qin Empire cannot compare with a wealthy businessman. Wouldn't it be a joke?

So, for Fusu, this result is not something he can accept.

However, Li Yang shook his head and smiled: "Shangshu Ji's words are wrong! Protecting the property and income of merchants does not mean that the court does not collect taxes from them, but that this tax cannot be levied indiscriminately, and the tax should be moderate and reasonable."

Hearing this, Fusu breathed a little relieved and asked, "In the opinion of the Grand Tutor, how much should the merchant's tax be levied?"

Li Yang said: "At most 50%!"

Fusu nodded.

Although the tax of 50% is 20% less than before, it is still within an acceptable range.

Li Yang said: "In the past, taxation was to directly register merchants' household assets. This method was too direct and would inevitably give merchants a feeling of becoming fish. This is the worst way."

"In accordance with the view of the king of Zhen, how should the taxes of merchants be collected as the best strategy?" Ji Qi asked hurriedly.

Li Yang said: "In my opinion, there are two types of taxes for business. One is directly levied on goods, which we can call it value-added tax; the other is levied on merchant income, which we can call it income tax."

"Oh? VAT? Income Tax?"

Everyone was curious and they had the first time they had heard of the tax on goods and couldn't help but ask: "How to collect tax on goods?"

Fusu also said: "Yes, can you collect taxes on goods? Who will pay this tax?"

Li Yang smiled: "The value-added tax on the goods is naturally borne by every consumer who purchases the goods, but it can be collected by the producer of the goods."

Then, Li Yang explained the value-added tax and corporate income tax of the later Celestial Empire one by one.

After listening to Li Yang's explanation of value-added tax and corporate income tax, everyone applauded and called Cai.

Isn't that true? The value-added tax was obviously levied, but the merchants would not think they had suffered a loss, because the value-added tax was borne by the consumers, and the merchants did not pay tax on the goods. However, consumers, when purchasing goods with value-added tax, they would not complain that the court collected taxes, but would only think that the merchants were selling expensively.

Anyway, the tax revenue is not too easy.

In other words, as long as the commercial economy of Daqin is better and the more goods are sold, the more taxes the imperial court will be.

The same applies to the so-called income tax.

According to what Li Yang said, the income of merchants can be divided into several levels, and an income tax of 10 to 50% is levied. In this way, the more merchants earn, the more income tax the court will collect.

In this case, in order to pay taxes, the court will increase efforts to promote the healthy development of the commercial economy; in order to make more money, merchants will also try their best to produce and do business. In order to pursue a better life, the people will also work hard to buy goods and increase their material needs for a better life.

In this way, the entire Qin Dynasty, from the court, from the merchants and the people, formed a virtuous cycle, prompting the commercial economy to continue to move forward.

This...is simply a perfect system!

At that moment, Fusu stood up and bowed to Li Yang: "The Taifu's words to govern the country today are really enlightening for students. It is better to read for ten years, and students will be taught!"

When all the officials saw that Fusu had bowed, they bowed one after another: "We have received the teachings!"

Although all the officials saw Fusu performing rituals, they followed suit, but everyone really admired Li Yang.

Especially Ji Kai, he was in charge of the taxes of a country, and the tax laws in the past were mostly formulated by him.

But... it was the first time he saw taxes like Li Yang, and he could simply describe it as "high-branded".

The court obviously collected heavy taxes, but... no one in the world thought that they had paid taxes. Let me ask, who else in the world could be so enlightened and come up with such a clever way to the King of Zhenguo?

Awesome! It's really amazing!
Chapter completed!