Chastity Layman

The butt always determines the head, and where the butt sits will affect the thinking of the head. Beggars don't worry about the world, they only think about half a piece of cooking cake in a broken bowl, and they only think about the vicious dog blocking the way.

And the rich landlords think about land rent all day long, whether it is lending money or collecting interest.

The princes in the court hall, although they are high in the temple and worry about the distance of the world, they still look down at the seat under their buttocks from time to time.

Tax reform is very important in Qin Lang's mind, but it is different in the minds of the prime ministers and ministers.

The prime ministers Wang Gui, Wei Ting, Feng Delun, and Gao Shilian were all from famous gentry families, Wei Zheng, Fang Xuanling, etc. were also local gentry families, and Qin Qiong was a representative of local tyrants.

To be honest, after Qin Lang's tax reform was thrown out, none of the prime ministers and ministers in the temple liked it, and it involved too much of their interests.

Qin Lang has always said that the root of the land equalization system has rotted, and the main branch of the rent-yong tax adjustment law will naturally be difficult to survive, and the branches of the Fubing system are also drying up.

However, in their view, there should be no major problems for at least a few decades or even a hundred years.

In the Palace of Liangyi, in front of the emperor and dozens of prime ministers, Qin Lang talked non-stop for more than an hour, and even used PPT, charts and data that had been drawn in advance were hung on the screen in turn. Displayed on a large copper screen.

It can be said to be well-founded.

In order to persuade these people, Qin Lang also made some adjustments.

"The foundation of renting and mediocrity is the land equalization system. It is said that if there is land, there will be rent, if there is household, there will be adjustment, and if there is money, there will be mediocrity. This system is very clever, but now there are some problems. Many people have no land. If there is less land, you have to pay rent, and the rent is still the same, which deviates from the original intention of the system when it was established!"

"I plan to adjust the rent and mediocrity. According to the core of having land, there will be rent, if there is a household, there will be adjustment, and if there is a body, there will be mediocrity. Readjust."

"Rent, changed to land tax, levied per mu, two liters per mu, more land, more tax, less land, less tax, no land, no tax."

Qin Lang proposed a brand new concept, those who have land are classified as households, and those without land are classified as customers.

Countless landless people, that is, those who are not naturalized, and most of them are landlords, tenants, and hidden households, are also surveyed, including household naturalization, and they are listed as customers.

Both the main household and the customers are people from good families and enjoy the same treatment and status.

This is a huge breakthrough. In the past, those who registered on the household registration were Dinghu, Liangmin, the subjects of the imperial court. And those without household registration can only depend on the landlords to survive. They don't enjoy any treatment from the state, and they don't have to bear the state's tax and service obligations, pay rent to the landlords, and undertake some landlords' labor.

To put it bluntly, they are the vassals of the landlords, not the subjects of the imperial court.

Now Qin Lang proposed that these hidden households should also register as clients, so that they would not have to pay land tax and land rent. In fact, it is to snatch tenants from landlords.

Of course, the state has no land to grant to these customers, so they used to be tenants of the landlord’s land, and they will remain the same in the future, except that now they do not need to pay land rent when they register for household registration. The land must bear the rent.

From a certain point of view, these tenants became clients of the state and had no impact on the landlords. It can only be said that from a far-reaching point of view, the state’s control over these people has strengthened, and the landlord’s control over them has weakened.

With the implementation of the new land tax, the land rent of the main household has actually been reduced. After all, the upper limit of the per capita land system for the common people is 100 mu, and the two liters per mu is levied at most two stones of grain. There is no need to pay two stones of grain.

"The customer doesn't pay the food, so why does the court have to set up a separate household registration? What's the point?"

Zuo Pu shot Feng Lun against it.

Qin Lang was already prepared.

"The rent was changed to a land tax, and the adjustment was changed to a household tax, and households were divided into nine levels of taxation."

The transfer was changed to a household tax, so landless households will also have to pay the household tax, but Qin Lang also made a design for the transfer of the household tax. The current Zuyong tune is to pay two feet of silk and three liang of cotton for one dime a year, or two feet and five feet of cloth, and three catties of hemp. Qin Lang's plan is to multiply this number by one hundred mu to get the rent per mu. Then multiplied by the number of acres of land in the country to get the total income, and then divided by the number of households in the country to get a basic amount of household tax. household tax.

The land tax is levied in kind such as millet and rice, while the household tax can be paid in silk or linen, or can be paid directly in cash.

"Land tax is collected. Farmers who have no land are exempted from it. Industrial and commercial households who have no land will be taxed according to their income."

"Households are graded according to wealth and poverty, and handbooks are made every year. Every year, the head of the household declares and collects. The handbook content includes the household size, age, land area, property, etc., and the township makes a rural account based on the handbook. According to the township accounts of the subordinate townships, the counties create the accounts of a county, and then the prefectural generals combine the accounts of the counties to create the accounts of a state, and submit the application to the Ministry of household affairs."

The imperial court made up the household registration every two years as the basis for the classification of the rich and the poor. Household tax for the next year is collected based on the household status of the previous year.

Qin Lang did not choose to create household registrations every year because he considered that the project was too large and it would be difficult to be accurate when reporting and registering level by level, so he asked local governments to create household registrations every year, but the Ministry of Households made household registrations every two years, and the adjustment of households was also the same. Every two years.

The most basic manual has a standard format and is divided into three parts. According to the current situation, it includes the name of the head of the household and all the good and bad people in the household, the main customer, the age, gender, and identity of the household, and notes the three diseases according to the results of the review. (disability, disabled disease, acute disease

Or to correct the age and illness, etc., it is also necessary to indicate the number of fields received by the current household and the number of fields that have been received and not received. It also distinguishes mouth points, Yongye, and garden land.

The head of the household fills in the report according to this standard format every year. If there is any change, it must be reported to the village for correction in time.

"The change of household tax you mentioned, and the division into nine levels, are somewhat unclear!" Feng Lun said still.

"What's not clear? First calculate the total number of silk transfers, and then divide the total number of households to get the basic household tax, and then adjust according to the nine classes. One hundred yuan, then divided by one hundred mu, it is equivalent to one yuan per mu, and the country has 850,000 mu, and the actual discount is 850,000 yuan. If my household registration in the Tang Dynasty is five million, then one The household tax is one hundred and seventy qian, and then adjusted according to the ninth grade, the upper and upper forty, the upper and middle thirty-five, and the lower and lower thirty. Eight coins for the lower and upper, and two coins for the lower and middle, and the lower and lower are exempt from tax."

Feng Delun couldn't turn his head around this row of numbers.

"The difference between up and down is too great!"

"What's the disparity? The rich have thousands of hectares of good land, and the poor have no land to stand on. Naturally, it is impossible to pay the same amount of tax. This household tax is ninth class, and the lower class is actually eighth class. If you subtract one hundred and seventy cash, The numbers obtained are added two by two at the beginning and the end, and the first bears the most, and the last is the most fair."

Dividing one hundred and seven by four is equal to forty-two point five, one grade is forty, eight is equal to two point five, this is the origin of Qin Lang's numbers, and all the officials in the hall said oh, so he did the calculations like this.

Qin Lang can do this kind of simple calculation in his mind, but Wei Zheng in the hall directly untied his calculation bag, took the counting chip and placed it on the hall, and after a while, it was indeed the number.

Even Li Shimin did the math himself.

In fact, no matter how you calculate it, this is a very simple calculation formula. Qin Lang is actually equal to the adjustment, and the calculation is based on 850 million mu, which is equivalent to the previous 8.5 million dong. The amount of silk transferred by Zuyong was at least tripled.

The so-called one hundred and seventy qian is just a simple example. In fact, it is 8.5 million two feet of silk and three liang of cotton. The price of silk is constantly changing, so this one hundred and seventy qian is not real numbers.

The change of land rent to land tax has actually greatly increased the income. Originally, the annual land rent was only more than 2 million shi, but now this change will actually bring in more than 17 million shi in land tax and grain income.

17 million stone land taxes and grains, 4.25 million bolts of silk, and 1.6 million catties of cotton household taxes.

This figure is more than four or five times the previous rent adjustment income.

Li Shimin was very moved.

The imperial government's fiscal and tax revenues have increased several times, but the burden on the people has not increased but decreased.

But Feng Lun was not happy anymore, this was completely stealing from the rich and giving to the poor.

Let’s just talk about this household tax, forty cash for the first-class households, two cash for the eighth-class households, and exemption for the ninth-class households. There is also land tax, which is directly exempted for customers.

The rent of tens of millions of stones a year is all on the landlords.

Even if he is the prime minister, the head of hundreds of officials, he also loses the privilege of not being a member.

"Your Majesty, I have another suggestion for Yongye. The Yao service of the imperial court is a heavy burden for many people, especially when serving at a distance. Sometimes it takes a month or two to go back and forth on the road, so I suggest that it is better to pay money for the service. Divide into an acre."

"How do you get a piece of land into your mu?"

"Yiding has to serve 20 days of Yao's service every year, plus two days in leap years, it is full service. If the country does not need him to serve, or the service is not full, he will pay three feet of silk every day. This is called mediocrity. Now we can directly According to the national quota, and then multiplied by the average of six zhang silk per person, the total is obtained, and then divided into the country's fields, and finally collected by the mu. In the future, the imperial court will directly draw the money and hire people near the place. It can save the people from traveling and working hard, and it can also improve the speed and efficiency of court projects.”

For example, it is estimated that there will be five million households at the end of Kuohu, and the number of Dingkou will be at least five million. Then five million Dings times six Zhangs of silk, that is thirty million Zhangs of silk, and four Zhangs of silk is one piece of silk. In fact, it is 7.5 million bolts of silk were distributed among the 850,000 mu of land in the country, and every 100 mu was spread out to 3.5 feet of silk, which was only 3.5 cents of silk per mu.

The imperial court collected 7.5 million bolts of silk directly from the farmer per mu a year, and then if they needed to conscript the people to serve as laborers, they would directly use money and grain to hire them as laborers, and there was no need to harass the people anymore.

Seeing that Qin Lang also came to a stall to pay for the mu, he folded silk as a substitute, in fact, he passed on the labor of the past to the landlords.

"This is robbery, Chiguoguo's robbery!" Feng Deyi objected loudly.

Wang Gui and others also rose up against it.

"be opposed to!"

"strongly oppose!"

"Stealing from the rich and helping the poor, do you want the court to be a robber?"

Everyone can see Qin Lang's plan. Rent is changed to land tax, and then to household tax. Now Yong has to share the land into the mu. This is a one-stop robbing the landlords, and who is the biggest landlord in the Tang Dynasty? Of course the aristocratic bureaucrats.