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Xiaoguan.

Qin Qiong personally went to the closing door to greet him.

"I know you will arrive today, so I'll wait here long ago."

"I'll just wait in the pass. I'll visit you when I arrive."

"Anyway, staying in the pass is still idle. Since you recovered Shuofang, Xiaoguan has changed from a border gate to a mainland pass. Apart from collecting taxes all day long, there is nothing here, and I am idle all day long." Qin Qiong said with a smile.

"That's right. My adoptive father fought for half his life and suffered a lot of pain. He was just in time to rest."

"I'm recuperating, but I'm more than 200 fights in my life, and I'm injured more than 100 places, and I have to spend hundreds of dollars of blood. I'm really idle and can't stay idle. Every day I have to practice those kids in the pass, and complain and complain. You're here today, we must have two drinks."

"Of course, I will have a good drink with you."

The two of them entered the city with a smile.

As the northwest gateway of Guanzhong, Xiaoguan was guarded and repaired by the general Qin Qiong, and his defense was greatly strengthened. The city walls were reinforced, the trenches were deepened, and even the Watergate Pass was set up on Weiru.

Outside the city of Guan, there were beacons and the training of troops day and night, which greatly strengthened Xiao Guan’s defense. It was called a man who was the pass, and no one could open the door.

"I'm going back this time and I'm going to be a father. How's my mood?"

“It’s quite exciting.”

"If Cui had a boy, according to your agreement with His Majesty, would he be engaged to Princess Changle?"

"It's true, but it's not necessarily true whether it's a boy."

Qin Qiong nodded, and he walked with Li Chao and whispered, "I heard a message that your adopted mother wrote to me. It is said that His Majesty and the Queen are interested. If Cui gave birth to a daughter, she would be worthy of her to the prince."

"Prince?"

This Li Chao was really a bit surprised.

Cheng Qian is only seven years old, and Cui Yingying is seven years apart if she gives birth to a daughter. However, seven years old is not a problem. The key is what Li Shimin meant before, and it seems that she wanted to give Li Tai.

"Why, you don't want to?"

"No, but my surname is Li."

"You are given a surname."

"My family is not a prominent family."

"Your family is indeed a little thin, but you are famous all over the world. You are a new noble in this dynasty. After three generations, the Li family is also a famous family. Besides, His Majesty also has something he has to consider. Choosing a Crown Princess is the official family of the Crown Prince. In the future, the Crown Princess will be the queen who will be the mother of the world. Of course, the Crown Princess has a good background, but it may not necessarily be a top family. The Empress is too strong, but it may not be a good thing."

"Crown Princess?" Li Chao thought Li Shimin wanted to make his daughter a prince's side room or something.

"In your identity, Your Majesty may be your daughter, and if you want to marry her, how could she be a side room? It's naturally the Crown Princess."

"Then let's talk about Thirteenth Lady giving birth to a baby."

If it were someone else, it might be very happy to hear that the emperor wanted to designate his daughter as the crown princess. But Li Chao did not. Although the crown princess was very glorious, Li Chengqian did not regard it as the emperor in history. Secondly, if his daughter became the crown princess, it would be a bit too high.

When people closed the door, Li Chao found a long queue in front of the door. It was like the toll gates of the expressway in later generations, with a long queue.

Qin Qiong took Li Chao to a green channel.

The road was empty, but no one from the merchants lined up here. This was a passage for officials and post horses to use.

“There are many businessmen.”

Qin Qiong smiled, "It's all you made a big fuss in Ningyuan, Lingzhou. Now even Lanzhou and Liangzhou are lively. In addition, the imperial court and Tuyuhun and Western Turks have also been married. Now there are more merchants going there."

"How do you collect taxes when you pass the customs here?"

At the beginning of the founding of the Tang Dynasty, the tariffs were abolished. Now the tariffs collected by Li Chao in Ningyuan and other places were mainly border tariffs. However, there was no tariff in the mainland of the Central Plains. But now Li Shimin is very short of money. He wants to fight against the Turks, Tuyuhun, Goguryeo, so Li Shimin thought of a way to open up the source.

The tariff has been changed to a tax overt.

Li Shimin has officially issued an edict that all the places where the capitals of all roads and cities will be placed, and the merchants will be paid for their money and taxes of 20 cents per chunk. The taxes on the customs and capitals will be 2%.

This is to set up checkpoints and taxes at important checkpoints, such as Xiaoguan, such as Tongguan, Wuguan, Sanguan among the four gates in Guanzhong, and Fenglingdu, Hejin, etc. Basically, these taxable checkpoints and taxes are stipulated by the court, and the number is limited, so localities cannot set up checkpoints and taxes at will.

And some fine and small amounts are not taxable.

The tax in Guanjin is also called overt tax. Another important tax is housing tax. Housing tax is the tax on housing and commercial housing and sales, with a tax rate of three%.

In addition, the court also stipulated that the contract must be established for transactions such as slaves, cattle, horses, and land and houses. The court must impose a deed tax of 4%, which is equivalent to the scattered estimate during the Southern and Northern Dynasties.

For residential tax and over tax, deed tax is mainly commercial tax. In border markets, taxes are heavier. For example, if you enter the market, you have to collect customs tax, which is equivalent to entering the market. If you enter the market, you will collect a portion of money. If you enter the market, you will collect transaction taxes, which are 5%. If you sit in the market, you will also collect residential taxes.

The new imperial court of the Tang Dynasty is gradually improving the types of commercial taxes.

In addition to these basic commercial taxes, there are also monopoly taxes, such as salt, tea, sugar, wine and mines, which are subject to additional taxes. Salt, tea is subject to a 10% tax.

Although it is not exclusive to other types of products, there are also special extra courses for bamboo, charcoal, fish fry, paint, skin, hair, etc.

Before he approached the gate, Li Chao discovered it.

The tax collection customs gate that is the same as the expressway toll station is not Xiaoguanguan City, but the tax collection customs gate outside Xiaoguan. The real Xiaoguanguan City is still several miles away.

"This is also due to military defense considerations. There are so many business trips and travelers, and the tax collection is very complicated every day, and it is very hidden dangers all blocked at Guanchengkou. Moreover, the status of Guanchengkou is also narrow, so I specially set up a tax customs customs in this open area a few miles outside the pass. The place is relatively wide, with nine tax customs customs, which can check the tax collection pass at the same time, which speeds up the time."

Li Chao looked at it, it was really good.

Even near the tax customs, many shops, warehouses, restaurants, tea shops, and restaurants were built. It can be seen that merchants are very good at seizing business opportunities. They knew that they were queuing up to clear and inspect the goods every day, so they opened these shops.

"These shops were built inside the pass and rented out to merchants to operate. The rent money collected can be considered as subsidies for the pass."

Li Chao gave Qin Qiong a thumbs up and would make extra money.

"The adoptive father is very smart!"

"What a smart guy? I can't compare to you. The soldiers who followed you to Shuofang have lived a very good life. They can divide the land and land. I heard that they can still share dividends?"

"The soldiers worked so hard to defend the border for the country, and they always had to support their families. They couldn't let them shed blood, sweat and cry for the court. Besides, the soldiers on the border live a better life and have no worries, so that they can better guard the border."

"You are indeed right, so I have built these shops here and collected some rent as a benefit for the soldiers. However, I have never touched the tax on customs clearance, and I have paid all of them to the court."

Rely on the mountains and rivers and waters.

But relying on the city of the city, you may not have to pay tariffs, build shops and rent shops. Qin Qiong even organized many soldiers' families to build horse-gang camel convoys and carriages and boats to transport them for the merchants.

"I also built an escort business, which is specifically responsible for escorting valuables, which can be regarded as finding a way out for everyone."

Li Chao nodded. Qin Qiong seemed to be very smart. He was guarding Xiaoguan while revitalizing the economy. In fact, the Li family also had an escort business, mainly for escorting valuables for money houses and pawn shops.

"Sanlang, in fact, these changes are all brought by you. To be honest, your practice in Taozhou and Shuofang shocked us immortals. In the past, we only knew about war, only these. But looking at your practice, we realized that it was impossible to just know that fighting was not good. Fighting money and food, and guarding also relied on money and food. If the army had no food and was unstable, if the soldiers were not full, they would not have the heart to fight."

"The soldiers you bring can always do miracles. We all think that it is because you let the soldiers have no worries and give them rewards and incentives. Only when everyone dares to fight, can they fight and are willing to fight. Just waiting for the court's money and food is really not enough. The court does not have that much money and food. If you rely on the top to pull out that little bit, life is tight and there is no oil or water in the food. If you don't have the energy to train, how can you talk about war?"

"Since I learned from you, I have done these things, such as farming, farming, building carts, horses, escorts, shops, and rent collection, etc. The lives of the soldiers are secure, and there are more money and grain in the inner treasury, and the rewards are also abundant. Everyone is very motivated."

Li Chao nodded with a smile.

In fact, it was a bit unfair to do the generals and soldiers to engage in these economic activities. But this is the case these days. If you just stay in the pass and wait for the money and food of the court, it would be very hard.

It is beneficial to take advantage of local conditions, whether it is farming or doing business.

As long as it is not a military identity to engage in smuggling back to Yi, but just letting the families of soldiers participate in the operation of these things, it is completely okay and not illegal.

The soldiers and their families benefited, and of course they benefited.

Qin Qiong did a good job in Xiaoguan, allowing some soldiers' families to come forward to manage, and then the other soldiers' families can also share a dividend, which means that all soldiers have benefits.

Chang'an.

After Empress Changsun came out of Duke Zhao's Mansion, she went directly to Duke Wei's Mansion.

"Did you just see your in-laws?" Changsun Wuji was at home today and happily welcomed his sister into the house.

"The doctor said that Cui was fine and he was about to give birth in half a month."

Changsun Wuji made a cup of tea for his sister, "I know you like to drink yellow tea. This is the best yellow tea produced by Lijia Tea House, Mengding Shihua.

Mengding Mountain is in Shu. Mengding Mountain's tea leaves are thin and long, light green and moist. Before the Li family stir-fry tea, Mengding Mountain's tea was already a famous tea.

The Li family made yellow tea with Mengding Mountain Tea, Mengding Nectar, Mengding Yellow Buds, Mengding Stone Flowers, etc., which have all become famous tribute tea products.

Empress Changsun still likes Mengding Shihua. This yellow tea tastes stronger than green tea and softer than black tea. The tea soup made from it is yellow and slightly green, clear and bright, with a high fragrance and refreshing, sweet and mellow sweet and fresh.

"I wonder if the doctor said Cui would give birth to boys and girls?" Changsun Wuji asked.

There is still a big difference between giving birth to a boy and a girl. If you give birth to a boy, then Princess Changle will marry into the Li family. If you give birth to a daughter, then the Li family will marry into the palace.

In fact, Changsun Wuji liked his three-year-old niece Li Lizhi very much. He even wanted to get engaged to Li Lizhi for his son. But he didn't expect that the emperor would marry Li Chao behind the Xuanwu Gate, and pointed out that if Li Chao's wife Cui gave birth to a son, he would marry the legitimate daughter Princess Changle to the Li family.

"I think Cui's belly is very round."

A daughter with a round belly and a son with a sharp belly. When Changsun Wuji heard this, he was suddenly surprised. (To be continued.).
Chapter completed!