How did Yang Yan’s so-called total quota for two taxes come from? In fact, it is very simple. The original county and township household registration and land mu were actually a confusing account for the Tang government after the Anshi Rebellion, let alone the current situation of many vassal states. Therefore, for the era in which Diwuqi, Liu Yan and even Yang Yan lived, "raising taxes" was the greatest success.

Therefore, according to the current conditions, Yang Yan's total tax standard is the superposition of prefectures and prefectures. He took the past data, that is, "Each state each takes the largest number of money and grains in the Dali year, and the two tax quotas are the two tax quotas." For example, take Gao Yue's Xingyuan Prefecture as an example. Liangzhou (the prefecture where the prefecture is located) paid the most money and grains to the court in a certain year, so that year it will always be the two tax quotas for Liangzhou, and then it will be so much in the future. Yangzhou is the largest in another year in the Dali year, so the amount in that year is the two tax quotas for Yangzhou, and so on. In this way, the tax quotas for Liang, Yang, Li, Feng, and Xing are all added together, which is the total tax quotas for the entire Xingyuan Prefecture.

To put it bluntly, Lu Zhi believes that the total amount of the two taxes is not a good idea at all.

In addition, the so-called two-tax amount was added together in the past, which was equivalent to "legalizing" and "customizing" the harsh tax. When it was just implemented, the emperor vowed to the world that he could not collect any other monies, but that was just a talk. Now the tax revenue in the Tang Dynasty was very chaotic. After the court collected the two taxes, the local vassal states and counties had to collect them in different ways, and were dispersed by the clerks and officials, and they were exploited and superimposed, and finally all were transferred to the people.

The people are suffering so much that the court has not seen much money to collect. This tax system is very rigid and has no flexibility, that is, the same thing as "measurement and investment" (we will collect as much as we have to spend, and budgets do not exist): Once a major war occurs and the court's two tax money is spent, the total amount of the two tax money can only be increased in the next year. The extra part will be doubled under the "care" of each level, and the people will suffer.

At this time, Lu Zhi pointed out: "During the Dali period, whether it is the households or land, the land is very different from now on! However, the two taxes of each state are still distributed according to the old amount, which makes the poor states more taxes and the wealthy states less taxes. In the long run, poor states are even poorer due to heavy taxes. Although rich states are rich, they do not pay taxes. In the end, the households in poor states are overwhelmed and can only flee to Fuzhou, or hide in the situation as tenants, and no longer pay taxes to the state. At this moment, the county and county can only distribute the lost taxes to the households who are still in the local area, which is called "spreading and escaping" and "additional tyrants". Year after year, exiles are getting heavier and burdened by the households, but the national taxes are getting weaker. In the end, the people can only pay taxes, even if they sell their children, Your Majesty! Are these all the innocent children of Your Majesty! How can parents in this world be indifferent to seeing the innocent child waiting to die?"

This sentence really shocked the emperor. He sat on the imperial throne, not knowing where to place his hands. After a long time, he asked the ruling in the hall with some doubts, saying whether the two taxes mentioned by Lu Jiu were really so serious?

Li Mi nodded at this time and reported that some counties in Shanzhou and Guozhou had "spreading" and "added additional allocations", and the households were fleeing very seriously, so that some counties had less than one-third of the household registration.

The emperor was silent.

Lu Zhi's comments made the emperor, who was immersed in the excitement of attacking and extermination of the Party, poured a basin of snow on his head. He also understood that if this situation continues, it will harm the future of the country.

After a while, the emperor said that otherwise, I will send ministers to serve as various prosecutions and demotion envoys, and adjust the tax amounts of each town and state according to the actual situation.

In the hall, Gao Yue suddenly turned out, and his voice was loud, "Your Majesty, you must not do this in this way!"

"Gao Qing, what is your opinion?" the emperor asked.

Gao Yue then said: Yang Yan implemented the two tax law to stabilize and uniform taxes, which really helped the country to overcome difficulties. However, due to the rough preparations, he only sent more than ten prescription envoys to set the quota, each doing their own intentions and making a corner. Moreover, the prescription envoys went out of the court, so where could they grasp the specific situation of the prefectures and counties in a hurry? They were blind and deaf people when they went there. Gao Yue took Hong Jinglun as an example. This man went to Weibo Town to "sell troops" for His Majesty. As a result, Tian Yue collected the imperial court's money for the sale of troops and distributed them to his soldiers. The court was useless, but Weibo was even more hostile to the court. Now if he only sent the prescription envoys to adjust the tax amount, it would be useless and would not be successful.

"How should it be implemented according to Gao Qing's statement?"

Gao Yue took the opportunity to say that the so-called tax was based on the land of people and fields. The most fundamental problem now is that the court cannot understand the local situation. Therefore, I asked to set up a "Jingjiesi" in the two counties of Xingyuan, Nanzheng, Chenggu, and Fengxiang to set up a "Jingjiesi" in Qinzhou. The county magistrate took charge of the people, let the people form a baojia, first take their own property, and then draw the land by Jingjiesi to determine the two tax amounts based on this.

"Please take two years to see. Nanzheng is the second Chi county, Chenggu is the Ji county, and Zhangxin is the Zhong county. The situations are different. If the tax money increases in two years and the burden on the people does not increase, the taxes are more paid, and the poor pay less; the laborers and the rich pay money, the poor pay hard, and the taxes are evenly distributed, so it is naturally proved that the Jingjie Department is effective. Then, please issue an edict to take the lead in Fengxiang, Xingyuan, Xichuan, Dongchuan, Shannan Dongdao, Jingnan, and then implement it in Jingzhao, Tonghua, Jinshang, Hezhong, Binning, Weibei and other places, and gradually implement it to the whole world. My minister thinks that this is a good way to save the world."

The emperor was still hesitating because he vaguely felt that the current pilot project in two or three counties in Jingjie Department would not cause much storm, but once it faces the whole country in the future, it would definitely cause a strong rebound from some towns, prefectures, counties, and local households and families.

After all, according to the old two-tax law, the court just needs to collect money with his eyes closed. What are the people? Let the governor and the governor go to trouble, and the court is not upset. Now it is necessary to set up the Jingjie Department to actually draw the land. Perhaps all the troubles must be handled by the court themselves. It is really...

Just when the emperor was hesitating, Li Mi, Jia Dan, Lu Zhi, and of course Dou Shen, asked the emperor to set up the Jingjie Department first in Nanzheng, Chenggu and Zhangxin to observe the results.

Finally, out of trust in Gao Yue and Lu Zhi, the emperor nodded and said "can".

Gao Yue successfully took the first step!

In late spring, Gao Yue, who was still staying in Xuanpingfang to pack his luggage and was preparing to rush to Fengxiang Mansion to gather soldiers and establish the Jingjie Department, suddenly received a book art.

On the birthday of the emperor, he was preparing to hold a banquet in Linde Hall to entertain the elders and important officials in the court. In addition, he also invited elites from Confucianism, Taoism and Buddhism to enter the palace to "Lunheng". The ministers were watching, and Gao Yue was also invited.

There is no way, so I can only hold this birthday party with the emperor first and then leave Beijing.
Chapter completed!