Finally, Yang Yan finally waited for this opportunity, so he spoke loudly about the idea of ​​tax reform: "Please use two tax laws to one system. For the expenses of hundreds of labor and the collection of one monday, first measure the number of people and pay the amount to the people, and measure the in and out of the system. The household has no master and guest, so that the living is the book; if there is no resident among the people, the rich and the poor are the differences. Those who do not live in the house and go on business taxes will be taxed one of the thirty in the prefectures and counties, and the people who take the taxes will be equal to the living, so that there will be no luck. The taxes for people who live in the autumn and summer are inconvenient, and the three are inconvenient. The rent, mediocre, and miscellaneous labor will be saved, but the amount of taxes will not be abandoned. The taxes for the land shall be based on the number of land reclamation in the 14th year of the Dali period, and the taxes will be collected. The summer taxes will be completed in June, and the autumn taxes will be completed in November, and the year will be completed in the year, and the senior officials will be withdrawn by the increase in household taxes, and the Shangshu Duzhi will be the general manager."

The core concepts of the "Two Tax Law" requested by Yang Yan are about the following:

First, the original "renting and mediocre" system of the Tang Dynasty was abolished, and the so-called "school households" and "unclassified households" were abolished, and the "indigenous households" and "floating customers" were also abolished, that is, no matter where you are in the prefecture and county, no matter what your profession is, or whether you are in a centrally controlled area or a town-controlled area, except for those who are widowed, widowed, orphans and orphans who cannot pay taxes, they will be re-registered and paid taxes according to households. In this way, all household registrations are merged and the country's tax base is expanded. In addition, following the spirit of household division in the fourth year of the Dali period, household registrations are continued to be divided into nine levels according to the gap between the rich and the poor, and higher households are paid more, and lower households are paid less. This changes the original unreasonable tax burden. The standard for paying taxes lies in the amount of your property. As for the work of calculating household registration and determining the grade, they must be handed over to the local promotion and demotion envoys, observers and governors to investigate;

Then, the commercial tax was formally determined. Because businessmen have great liquidity and are different from those who work as a businessman, the new tax law stipulates that as long as a merchant goes to a certain prefecture and county to do business, he or she has to pay a "30,000" tax. After the merchant's household is certified, he or she will be taxed on the level of the property.

Secondly, the collection period was determined, once a year in summer and once in autumn, households paid money (two taxes), rice from the fields (hudou rice). In addition, the sacrificial taxes on various names of the two dynasties were all cancelled and included in the two taxes. In addition, the people no longer have to bear additional taxes (just in theory). The tax spirit has changed from "adding as much as possible" to "paying taxes uniformly, expanding the tax base, determining the tax burden, and no longer adding as much as possible". In addition, Yang Yan's move also transferred all the salt profits, green rice taxes, local vocations, etc. that should have been handed over to the emperor's private storage into the two taxes and changed into the Zuozangku;

Another very important point is that the hidden core of the two tax law is "measurement and output" and "money as the amount". The former means that there is actually no fixed standard for the two tax law. How much state expenditure in the previous year will be collected in the next year. If the state expenditure continues to increase, the amount of the two tax money will naturally continue to rise. This is called "year-on-year allocation rate". In case of emergencies, the ratio will be increased. This is "measurement and output" (people are still suffering from taxes). So what is "money as the amount"? That is, the two tax money requires "money" as the collection standard, and everything the people pay is "permanent" to "perform".

"To make a calculation, this also involves a slightly deeper problem, that is, the issue of the exchange ratio of money and goods. For example, a piece of silk cloth from the Daizong Dynasty was 4,000 yuan. If a commoner's tax burden was 12 jin, then he could pay three pieces of silk cloth. However, in the Xianzong Dynasty, the silk cloth might be reduced to 800 yuan per piece. The same tax of 12 jin, the people had to pay fifteen pieces of silk cloth. The "relevant departments" collected the taxes of fifteen pieces of silk cloth, but the ones handed over to the central government still paid only three pieces according to the old "money and silk ratio". What about the remaining twelve pieces? I can only say, hahahaha, the weather is good today.

However, Liu Yan could understand that the core sentence in Yang Yan's words was still: "After the year, the household tax increased and the advancement and retreating officials, and the Shangshu Duzhi generals."

The meaning is to abolish the abolition of the judging division, transfer the transportation envoy, and reclaim the profit and power to the Ministry of Revenue in the Shangshu Province. To put it bluntly, it is to take it into your own hands.

Liu Yan's eyebrows still trembled slightly.

At this time, the solemn and murderous aura flowed in the air in Zichen's palace. Yan Zhenqing and Cui Youfu were still stunned by the "Two Tax Law" submitted by Yang Yan. Yan Zhenqing always felt something was wrong, but in a hurry, he couldn't tell why.

However, the emperor couldn't wait, so he asked Yang Yan another question: "Since the household registration of all towns also has to be paid, what if Fang Zhen resists?"

This problem is very critical. After all, local towns have always been thorns. In the fourth year of Dali, they had already tried to impose household taxes on the world according to the ninth grade standards. Di Wuqi also requested to measure the world's fields and collect the "eleventh tax". However, there were many obstacles when implemented. The biggest resistance was naturally the Fang Zhenjie generals who were self-respecting.

Of course, Yang Yan had already planned this issue properly. "Please divide the world's wealth into three ranks after the two taxes, one is the highest offering, the second is the resignation, and the third is the resignation. In this way, the income of the Fangzhen Jieshou is fixed, and it will not be difficult for the implementation of the tax law."

Yang Yan's move was to normalize the "central and local tax sharing system" that had been implemented by the two dynasties. The "renting and mediocre adjustment" in the early Tang Dynasty was also divided into three parts, namely, Liuzhou, which was reserved for the capital and external distribution. Liuzhou was used for the operation of local governments. Of course, it was used for the central government, and external distribution was military expenditure. Yang Yan said that the tribute, the entrusted envoy and the entrusted envoy were tax income, and part was handed over to the capital, part was reserved for the Jiedu, and part was reserved for local prefectures and counties.

At first glance, there seems to be no big difference. In fact, it is not the case, how much does Liuzhou cost, how much does it cost to be distributed outside the country in the early Tang Dynasty, and how much does the "subsidy" given to the Jiedushi during the Kaiyuan Tianbao period, the right to decide the quota is in the hands of the central government (the central government's decision-making power is also very important), and the taxes are first distributed to the central government and the local government; and the three-point system at this moment, the local governors and states will collect the tax money first, and then pay the part to the capital according to the proportion agreed with the central government. The decision-making power is actually shared by the central government and local governments.

But no matter what, it is always possible to guarantee part of the treasury in the imperial court, which is finally a step forward compared to before.

In addition, if Liu Yan set up patrols in various southeastern areas according to such a "three-point system", it would be a sudden loss of effect, because the obligation to pay taxes belongs to the Jiedushi and the state, and he does not do the patrol affairs.

The "Ministry of Revenue's Left Collection" broke Liu Yan's right arm "District and Transfer" and the "Three-Part System" broke Liu Yan's left arm "Passion and Salt Courtyard".

At this time, after listening to Yang Yan's entire set of requests, the emperor's eyes moved to Liu Yan and asked:

"What does Liu Qing think about what Yang Menlang reported?"
Chapter completed!