3. Mantra clip stick
Originally, there were standards for becoming a "no-teacher" (household) in the Tang Dynasty: officials above the ninth rank can be, men under the age of 20 can be, old, aborted, wives and concubines, slaves, monks, and Taoists can enjoy the treatment of non-teacher. However, as time goes by, "no-teacher households" are becoming more and more common, and those nobles themselves do not need to pay taxes. Then they use their power to make relatives and children falsely report their age and fake disability, and so on. In addition, many farmers have begun to sell their land to join wealthy families in order to evade rent and mediocre remarks.
Households became slaves of the tribe, and the number of "unschool households" became increasingly large, while the number of "school households" was naturally shrinking, and the court was unwilling to be willing to reduce tax bases and tax revenues. As Yang Yan said, he also took the outdated "old books and empty texts" of the Ministry of Revenue Department. He did not care about the new life, old age and death of the population, nor did he care about the mergers and transfers of land and the changes of the rich and poor, and all satisfies all. The tax burden of "school households" was transferred to the heads of "school households", leading to a vicious cycle: the original taxpayers could not bear it, and they fled a large number of people and became so-called "floating customers" or "right-to-school households".
This situation was very serious during the Wu Zetian era. The equal-field system of the Tang Dynasty and the "rental and mediocre tax system" established in this farming system were actually the same as the Tang Dynasty's military system, and it began to collapse shortly after the founding of the dynasty.
In the so-called Kaiyuan Tianbao prosperous era, this collapse trend became more and more shocking. On the one hand, the continuous breeding of actual household registrations, but on the other hand, the large number of "class households" disappeared. In the 14th year of Tianbao, according to Du You's later estimates, the actual number of households in the country should be 1,300 to 4 million households, but only 8,914,709 households registered, that is, there are 5 million households who are out of the household registration and non-registration "floating customers". Even among the nearly nine million households who are registered, "class households" actually account for 3,565,501 households, accounting for 40% of the households. If calculated according to Dingkou, it is even more shocking: the number of people living in the country is 5,291,000, of which 44,700,000 were in the country, accounting for 84%!
At this time, Yang Yan said the consequences of this: "The rich and many resident people are all officials, monks, enroll in school, seek the truth, and avoid taxes of sex and labor; but the poor have no choice but to have no land, but there is still a 'den body', and the taxes are not changed, even aggravated. This is the 'class exemption from the top and the taxes increase from the bottom'. In this way, the world is in vain, the poor are rushing to escape, becoming a fugitive, and the rural areas are well-known."
Although Dugu, who was in the same era as Yang Yan, although his political views were not in line with Yang, the situation in Shuzhou during the Dali period mentioned in his article (Dugu was the governor here at that time) was like this: Although Shuzhou had 33,000 households and foreign floating customers, only 3,500 households could "respond to the subject" (pay taxes and service), and the remaining 29,500 households were either "unsuccessful households" or "floating customers" who had no citizenship, and they did not pay a penny of taxes. Every year, Shuzhou has many places to pay
The 310,000 guan taxes borne were all over the 3,500 households. The upper-class households (in the fourth year of Dali, the world's households were divided into nine grades) had to pay a thousand cents a year, and the middle-class households had to pay a five or six hundred cents a year. Even the lowest-class households had to pay a forty or fifty cents a year. Dugu and he said sadly: "How can this person not be trapped every day? How can the matter not be trapped every day? What is the one who is not worthy of his responsibilities? How can he not be trapped and flee? If the trapped person has exhausted his strength and he will not be able to finish his scoop, he may not be able to survive."
"I'm afraid that the state will not exist", which means that if this situation does not change, it is probably impossible for even the national and state-level administrative units to maintain.
The reason why Liu Yan was able to save this declining situation was that in addition to appropriately reforming the original tax laws, the most important thing was to start the canal transportation and collect salt profits, so as to save the life of the Tang Dynasty.
Li Shi was really touched when he heard Yang Yan's remarks. He sighed heavily, so Yang Yan continued to say that he thought that this was the case during the Kaitian period. Now after the Anshi Rebellion, the problem became even more serious: "After the De De, the world's troops were on the rise, and because of hunger, all the troops were in full swing, people and households were in vain, and the territory was empty. The military and country were used to give it to the Du Branch and the Transportation Envoy; the four sides conquer the towns, and they were self-sufficient in the military and the Du Tuan trained the envoys. The number of Fu Jiao was four, and no one was followed.
The rule of law was very bad. The court could not overthrow the envoys, and the envoys could not overthrow the states. All the contributions from all directions were entered into the inner treasury. The powerful ministers and clever officials were entrusted to offer the offer because of the side connections. The public entrusted the offer and privately robbed the robbery. The heavy troops in Henan, Shandong, Jingxiang, and Jiannan were all generous in their own support, and there were few royal taxes. There were hundreds of people who were abolished, and the heavy ones were not removed. The new and old were still accumulated, and they did not know their limits. The people exhausted their pastes and blood, sold their dears, and sent them for ten thousand and the month of the month, and there was no rest."
Yang Yan said this with passion, and his loud voice and dignified appearance make him more infectious.
But when Liu Yan heard this, he knew that Yang Yan's words were "seven-point true meaning mixed with three-point fatal private goods."
Yang Yan said that nowadays, the manpower and tax resources generated by these households are occupied by Fangzhen, which is semi-separated in various places, and the direct household registration and tax base of the imperial court has even withered. This is true. Yang Yan said that the governors of various places do not want to transfer the rent and mediocre people in their jurisdiction to the central government at all. This is true. Yang Yan also said, "The number of taxes and taxes is four, so don't control each other." "The number of hundreds of people in the vassal state will be reduced, and the number of people in the heavy will not be removed."
, the old and new are still accumulated, and they do not know their limits." That is, in order to distribute huge military expenses, salaries of officials, rewards from ministers and palace expenses, the emperors of the two dynasties of the Su Dynasty continued to impose a large amount of taxes to the people (for example, during the Yongtai period, Yuan Jie went to Daozhou as the governor. As soon as he got off the car, he received 200 letters to levy taxes), and continued to ask Fangzhen for contributions, and this contribution was eventually hit by Fangzhen Jieshou, which was not wrong.
But Yang Yan mentioned, "the use of military and national affairs is to give it to the Duzhi and the Transfer Engineer", which is very interesting. As Gao Yue expected, he began to push the responsibility to the "Duzhi and the Transfer Engineer" in endless talk!
You should know that the second envoy of the Duan Branch and Transfer of Fortune mainly focused on salt profits from the East and the West. These taxes increased steadily throughout the Su and the Dynasties. To some extent, they also surpassed the "rent and mediocre adjustment" and became a real unified tax, because no matter the rich or poor, or the households were not entrusted. When the fifth envoy of salt profits was first collected, his income was only hundreds of thousands of guan. After Liu Yan took charge of the Southeast salt fraud, his income increased to a full six million guan, accounting for half of the taxes in the Daizong Dynasty. The entire Daizong Dynasty relied on this to prosper.
Now Yang Yan's board not only hits "Fang Zhen" but also dances to the Duzhi and the Transshipment Commissioner. As expected, he reveals his real purpose. He wants to use the tax law to reform and abolish Liu Yan's power to "Duzhi and Transshipment Commissioner"!
At this time, Li Shi nodded and asked the most critical question:
"I have already understood the impregnation of the old laws and the unfairness of the tax collection. So according to Yang Menlang's ideas, how should we eliminate all these shortcomings now?"
Hearing this, the emperor's eyes seemed to sweep towards Liu Yan intentionally or unintentionally.
Liu Yan was very calm, lowered his head and said nothing.
Chapter completed!