.Silver dollar tax system

After Liu Xie ended the military office meeting, a grand banquet was held in the Imperial Palace to entertain generals at all levels of the Imperial Army. After the banquet, Liu Xie received a report from Zhiluo Mansion, hoping that Liu Xie would participate in the discussion on the silver dollar tax system the next day.

The silver dollar tax system was a tax reform plan that was vigorously promoted by the industrial and commercial faction represented by Jiang Wan in the Han Empire. The basis was to realize the circulation of silver dollars based on the land tax and net profit tax that had been initially implemented by the Han Dynasty, and use silver dollars to replace copper coins as a tax calculation unit, solving the problem that copper coins are increasingly unable to ensure market value.

Of course, all this is just an appearance. The fundamental reform buried after the silver dollar tax system was to completely abolish the household registration tax and change it to a tax based on property. Household registration tax was the foundation of the early aristocratic system. Once it was disintegrated, the aristocratic families of the Han Empire would be completely declining, and the foundation of the empire would also be transformed from aristocratic families to emerging classes represented by farmers, merchants, technicians, and scholars.

People like to return the disappearance of the aristocratic system to the public and the imperial examination system, but this is wrong. In fact, as far as the imperial examination system is concerned, aristocratic groups with a better cultural foundation can also make profits from the imperial examination system. The main reason for the collapse of the aristocratic groups in history was the implementation of the two tax laws of the Tang Dynasty.

The core content of the two tax laws of the Tang Dynasty was to impose taxes based on the property status of a family and the number of land acres. At the same time, the government imposed taxes on transactions of tea, wine, salt and other commodities in response to the increasingly active commercial trade, changing the tax structure dominated by single agricultural taxes for many years. The core idea of ​​the two tax laws is to "only take assets as the basis", which changes the practice of treating industry and commerce as a subversive and immoral industry and thus strictly restricting it; it also changes the old practice of treating land as a threat to national stability and cracking down on it.

Although the two tax law did not show the enthusiasm to protect the interests of industry, commerce and the landlords, and therefore had great limitations, the government has now initially understood the principle of managing the country's economy through economic means, and therefore inadvertently recognized that all private profit-making activities were legal, which led to the renewal of the concept of ownership. This relaxed a gap. The landlord class, industry and businessmen were free to annex land and operate industries, and the poor social classes also gained some freedom.

In the era of paying taxes based on household registration, bankrupt small farmers had to abolish their own accounts and independence, and completely depend on the rich..1 6k Novel Network, mobile site www.piaotian.com.

cn. Only by exempting the court from levying taxes, they can do not do that now. Poverty can pay less or no taxes, so they can rent land from landlords in the form of contract, and their personal dependence relationship is much looser. The way social conflicts are manifested is also different.

Before the middle of the Tang Dynasty, the spearheads of the people's uprisings were mostly directed at the court, and after the middle of the Tang Dynasty, they were more directed at the landlords. In the early years of the Northern Song Dynasty, Wang Xiaobo proposed a slogan "Equality between rich and poor", and in the future, he even wanted to "do his way for heaven ("heaven" refers to the emperor)".

All of these indicate changes in society. The important feature is the implementation of the two tax laws, which loosen the bondage for the rich and poor in society to varying degrees (the rich are of course more beneficial to them). It is precisely because of this that a comprehensive rise in society, economy and culture occurred during the Tang and Song dynasties.

The social changes in the north and south Song dynasties were first of all, the decline of the old aristocrats since the Southern and Northern Dynasties and even disappeared from history. The reason for this has long been that people thought it was caused by the imperial examination system, but it is actually difficult to explain the problem. The imperial examination only opened the way for the progress of middle and lower-class intellectuals, but the old aristocrats could also become famous through the imperial examination. There were many such clans.

A powerful class cannot be destroyed by a certain emperor, but at best it is just a suppression. The reason for the decline of the old nobles should be found from the changes caused by the implementation of the entire social system after the Middle Tang Dynasty, especially the implementation of the two tax laws.

The provisions of the two tax law to collect tuitions based on property ranks are extremely unfavorable to the existence of large families and will inevitably lead to the trend of analyzing households in large families. This can be confirmed by historical records. Secondly, the two tax law caused the loosening of the personal dependence relationship between farmers and was not conducive to the economy of large families. Unemployed farmers can turn to small merchants or rent landlords and not attach to large families. In addition, the attacks on the great uprising of peasants in the late Tang Dynasty and the invasion of northern ethnic groups during the Five Dynasties both gave this dying class a fatal blow. Reading history books, scholars in the Tang Dynasty always wanted to show their family background by themselves. By the literati of the Song Dynasty, such habits basically disappeared, and people were more willing to show how they worked hard. Another important social change between the Tang and Song dynasties was the increase in market factors. Prosperous cities were spread all over the country, and new cultural phenomena were emerging one after another. This was the result of the continued rise of social economy, especially the southern economy.

Between the first year of China and the twenty years, the Han Empire mainly relied on the calculation of taxes and taxes by households on the one hand, and on the other hand, it also relied on the calculation of taxes by households by family members. This was a temporary move by Liu Xie to obtain support from the clans and obtain national unity. However, this tax calculation method has clearly restricted the rights of the emerging classes. As a representative of the emerging class, Jiang Wan was also a Zhongzhi Laigong, who is responsible for domestic economic operations. Naturally, she became the main figure in advocating the new tax calculation method.

Jiang Wan had Jiang Wan's problem. Although he proposed the silver dollar tax system, which was taxed based on property income, and set up no tax obligation for those with annual income of less than 300 silver dollars, which to some extent ensured the tax exemption method for poor people. In terms of agricultural tax, a fixed tax system that pays half a silver dollar per mu is chosen, but it also resists the more advanced "wealth reduction and poverty reduction tax system". From this perspective, Jiang Wan, who was born in an emerging class, chose to pursue the maximization of interests of the main interest groups.

Liu Xie knew very well that the silver dollar tax system was just a reformed version of the two tax system of the Tang Dynasty. It divided the taxes of the Han Empire into two aspects, one was the fixed agricultural tax, and the other was the trade tax.

The Han Empire originally treated the collection of commercial taxes based on profits, not trade volumes. This was also the fundamental reason why a large number of trading companies evade commercial taxes due to false accounts and losses. If the new taxes based on trade volumes are adopted, the empire's commercial tax will actually increase significantly, which will also prompt trading companies to show dissatisfaction with this.

The two-tax system is also the source of the phenomenon of hatred of the rich in China. The implementation of the silver dollar tax system will inevitably lead to the society's hatred of the wealthy class. Even farmers have uprising under the banner of "doing the way for heaven". Once the uprising is successful, they will also kill the so-called "heaven" and hold the banner of "heaven".

Seeing Jiang Wan submitting a detailed report on the silver dollar tax system to himself, Liu Xie felt a lot. Tax reform is the real deepest reform of all the country's reforms. Either it is not changed, and if it is to change, it must be done in one step, otherwise it will cause more problems.

Liu Xie asked Chen Qun to invite Zhang Zhao, Xun, Zhuge Jin, Jiang Wan and Hu Zhao to the Imperial Study Room, intending to reach an agreement with them before formally discussing the silver dollar tax system. www.piaotian.com.com.

After taking a nap for an hour, Zhang Zhao, Xun and five others were waiting outside the imperial study room, and Liu Xie immediately asked them all to come in.

Liu Xie carefully read Jiang Wan's report on the silver dollar tax system and said, "You all know the details of the silver dollar tax system, right?"

Zhang Zhao said: "I have discussed it in advance, and it is indeed a feasible solution!"

Liu Xie asked Zhuge Jin: "Tiyu, tell me, are there any missing or insufficient areas?"

Zhuge Jin said: "The silver dollar tax system has several advantages. First, the fixed tax system of farmland does not increase the burden on farmers. It also reduces the workload of imperial taxation, and at the same time promotes farmers to freely choose planting varieties, and is no longer limited to the production of food; second, it increases imperial taxation. Before Emperor Gaozu of the Han Dynasty arrived at the emperor, commercial taxation was based on a specialized taxation. When he went to the emperor, taxation was started based on profits, which had disadvantages. Commercial taxation was both low and tax evasion was prone to taxation. However, tax collection based on trade volume was much stable, and tax revenue increased significantly; third, it caused the large clan to be depressed, and small and scattered people no longer had to rely on the large clan to survive. Although they were of the same clan, they could establish families. However, in terms of flaws, the first was that they could not completely cover agriculture such as fishery, forestry, and animal husbandry. Second, after the large clan’s depression, the gap between the rich and the poor could not be adjusted by the large clan itself. The gap between the rich and the poor was widened, and the people would have resentment!"

Liu Xie nodded and looked at Jiang Wan and said, "Pong Yan, do you think what Ziyu said makes sense?"

Jiang Wan replied: "Although it makes sense, the new tax has to be imposed!"

Liu Xie stood up and said, "The empire used to regulate the poor, mainly relying on internal adjustments of the large clans. After the implementation of the silver dollar tax system, the power of the large clans quickly weakened, causing the empire to lose the power to regulate the gap between the rich and the poor. Therefore, I believe that if the silver dollar tax system wants to be implemented, it is necessary to increase personal income tax, and set different income taxes for individual actual profits. If urban residents have an annual income of less than 30 silver dollars, they must receive certain subsidies from Zhiluofu. Now the price of grain has risen to a certain amount. The price of grain per kilogram has risen from the initial one qian to three cents. Of course, a large part of it is caused by the large drop in copper coins. The silver dollar system is exchanged for one hundred cents. Now

If ordinary people in the empire don’t have three thousand dollars a year, their lives are still very difficult. The better technicians in the empire have an annual salary of nearly 100,000 yuan, and ordinary workers have 30,000 yuan a year. It’s worth three hundred silver dollars. This income can only be said to be able to live normally in the Han Empire. However, there are still many people who earn 30 silver dollars a year. Once they do not have the subsidies from the great clans, they will inevitably cause a large number of refugees in the empire. How can the Zhiluo Mansion solve it? Their survival is a problem. Do you let others die and cannot handle it well? This is a large-scale rebellion of the people. Do you want me to use the army to suppress it?"

"I have said that my army is using foreign development and defense against foreign enemies, not for you to clean up the mess. If, after the implementation of the silver dollar tax system, a large number of refugees appeared, causing the poor to rebel, the three officials of the Zhilifu, including officials at all levels and officials from corresponding towns, all of them will be stepped down from me and will never be hired. If the situation is serious, I will detain them in the Criminal Department to hold them accountable, and you will consider your own interests!"

Zhuge Jin, Jiang Wan and Hu Zhao each had a cold sweat and didn't know what to do. Xun saw the cold atmosphere in the venue, so he stood up and said to Jiang Wan: "The reform of the silver dollar tax system is the responsibility of Gongyan. Gongyan, you cannot only consider the interests of trading companies, technicians and scholars. The Zhiluofu does not exist just for them. The governance of public security is the responsibility of the Zhiluofu. The issue of personal income tax mentioned by the Supreme Court is the idea of ​​reducing poverty and increasing poverty that the National Court discussed before. It is appropriate to increase personal income tax for high-income people to subsidize the poor. From the perspective of Taoism, Zhiluofu is a charitable person and a virtuous body. This can reflect the fundamental idea of ​​the Han Empire's moral and legal governance!"

Jiang Wan replied: "I am afraid that once a low-income subsidy strategy is formulated, it will inevitably lead to some common people not seeking progress or making progress. They only know how to receive subsidies to make a living. For the empire, it will definitely cause harm!"

Liu Xie said: "I have said many times that people are profitable. As long as there is a chance, he will want to live a good life. The subsidy issued by the empire is at most 30 silver dollars a year to ensure basic survival issues. Does he not consider other things except basic issues? Only those who pay taxes in the empire can be called people, and only those who have the right to elect the people, and only those who can participate in politics and become citizens, and only those who have the right to obtain more rights granted by law. Hearing and proof, morality, belief, education, and medical care constitute a complete imperial people's life system. As long as there is no crime, you can be taxed and become a people. Who is not willing to be a people? Is it completely nonsense to reduce your status and give up the superior life of the imperial people in order to give up the subsidy of 30 silver dollars? It's completely nonsense!"

"Gongyan, I don't want to argue with you anymore. If you want to promote the silver dollar tax system, you must also have income tax. Without this, I will not agree to the tax system. If the imperial economy has any economic and social problems due to the old tax system, all the primary responsibility will be borne by you. How to deal with it? After you go back, discuss with representatives from all parties. The discussion on the silver dollar tax system will not need to be held tomorrow. When will you have a more reasonable idea? I agree, and then hold it again!"

Jiang Wan replied helplessly: "Stop the anger. After Rong Chen returned to Zhiluo Mansion, he convened a meeting of the government in the government overnight to revise the silver dollar tax system!"

Liu Xie waved his hand slightly to ask Jiang Wan to retreat, and Zhuge Jin and Hu Zhao also left at the same time. Only Liu Xie, Chen Qun, Zhang Zhao and Xun were left in the imperial study. Liu Xie supported his forehead with one hand, frowned and closed his eyes, looking very distressed.

Chen Qun took a step forward and comforted him: "Master, the dragon body is important, don't worry too much!"

Liu Xie took a deep breath and said, "Tax reform is the foundation of national reform, but Jiang Wan holds this attitude and only takes care of the interests of their farmers and trading companies, and does not consider the rights and interests of ordinary people in the empire. I have a headache!"

Chen Qun replied: "Your Majesty, don't worry, Jiang Wan is a smart person, and the new silver dollar tax system will be submitted soon!"

Liu Xie stood up and walked quietly to think about the other shortcomings of the silver dollar tax system. Looking back, Xun, Chen Qun, and Zhang Zhao said: "I plan to implement the silver dollar tax system in the empire after the implementation of the silver dollar tax system in the empire. From the Xiangyang government to the Yingchuan reform around the Kaiyuan of the Empire in China, the Han Empire must carry out a third reform with the tax system reform. This reform will last for five years. Through five years, the empire will move to a new track. The three old ministers will be responsible for part of it!"
Chapter completed!