The consistent land tax system of the Han Dynasty was actually similar to the land occupation system of the Jin Dynasty and the equal land equal land system of the Northern Wei Dynasty. They all estimated the scale of the land they could plant, but no matter whether the people actually had so many lands, they were taxed according to the theoretical value.

It is nothing more than the specific values. The theoretical value calculated by the Eastern Han Dynasty was that per capita farming was 100 mu of Han, and by the Jin Dynasty, it was reduced to 70 mu, and by the Northern Wei Dynasty, it further dropped to 40 mu.

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But at the same time, the tax rate of "thirty taxes and one" has not changed in name, but the theoretical yield per mu spread to each acre of land is increasing. For example, the Han Dynasty believed that the thirty taxes per mu of one Han acre are only four liters of valley/mill, the Jin Dynasty believed that there were six liters, and the Northern Wei Dynasty believed that it was eight liters. In this evolution, it can be seen that the degree of intensive farming and yield per mu of farming of Chinese farmers are constantly increasing, so the area of ​​planting within the capacity of a single labor force is also decreasing.

Therefore, with the tax system of the Han Dynasty, it was not difficult to reform the rent-in-one regime from the Sui and Tang Dynasties. The understanding of the people and the gentry was not very difficult. Who made the tax system change for more than 700 years, and only had to make small moves and fine-tune adjustments?

On the contrary, the military farming system during the Three Kingdoms period was very different from the Han Dynasty in front and the Jin and Northern Wei in the later period. From the collection benchmark of "how many fields can the people grow in theory" to the collection standard "the people actually planted (by asking the government to borrow usury)" as the collection standard, it is considered a historical "misserious".

It is precisely because of this inheritance that when Li Su reads the tax rate setting of various parts of the renting and mediocre adjustment method written by Liu Ba, he has the illusion that "Liu Ba is very familiar with the things he explains to him easily."

...

In the initial revision of the plan by Liu Ba, under the new "rental and mediocre regulation method" seen by Li Su, all the obligations that the people in Shu should pay in one year include the following parts:

First of all, the count tax calculated based on D (can be converted into adjustable in the rent-in-one system).

The Han Dynasty has always been ten cents per month, and one hundred and twenty cents a year, but there are also various temporary tax increases and discriminatory policies.

In Liu Ba's new plan, it was officially set at 300 yuan per coin per year, and other additional quotas and discrimination were abolished at the same time. Although this seems to have doubled at once and "excessive taxes", it is not much to calculate carefully.

Because during the reign of Emperor Ling of Han, in order to quell the Qiang Rebellion, he added an additional tax of "two cents per acre of theoretical land for the people of the world", which was nominally a land tax, but in fact it was also a cap tax. According to the theoretical value of each 100 acres of Han Dynasty, it was 200 cents a year, and in addition to the 12 cents that were found in peacetime, it was actually 320 cents.

This kind of extra assignment is said to be a temporary measure, but in fact it has been normalized for more than 20 years, and it will only be more or less. Liu Ba just pulled the fig leaf and actually reduced the number of people by one quarter, but he told the people openly that they would not be exempted from the exemption in the future, and it will always be so high.

When Li Sugang saw this, he looked up and pointed and questioned: "Will this move make the gentry in the world attack the king and take the blame for the world's evil? After all, this kind of thing is easy to do and not talk about."

Liu Ba sincerely suggested: "Time changes, things will change, and the lowest price of people's population has been formulated for more than 300 years since the time of Wenjing. The production capacity of the people is no longer comparable to hundreds of years ago, and it is actually not much more than doubled. On the contrary, more than ten generations of emperors have not changed their calculation of the tuition, but have made a name for adding more donations and sacrificing them.

In today's chaotic times, we should use concise methods, such as the three rules that Emperor Gaozu had made when he first entered Guanzhong. However, the people in Shu were rarely affected by war and were mostly extravagant and contemptuous, so only by "strict and simple" can we achieve great governance."

Liu Ba's meaning is the core sentence: the benefits of the three rules and regulations must be taken into account, but the disadvantages of loose law enforcement must be changed. The laws can be less, without any twists and turns, but the law enforcement must be strong, and everyone is convinced.

Liu Ba noticed Li Su's hesitation and enthusiastically pointed to several simplifications that are beneficial to the people, explaining: "General Right, even if he only looks at the status and not the reality, this algorithm does not actually exploit the people. At least our current 300 yuan is one-size-fits-all for all men, and women are half of the men.

If we follow the old law, many of them have been used since the former Emperor Wu of Han, which have been used for discrimination in the past dynasties. For example, if a son-in-law and a small merchant have to pay twice, a woman can’t get married at the age of fifteen and pay five times. These three items have been used for almost three hundred years, and we have all abolished them in one-size-fits-all manner.

From then on, under the rule of the Hanzhong King, he collected the cap tax and no longer discriminated against the son-in-law and the women who could not marry. The part that was less collected was actually almost the same as the ones that were over. We were really not to get more money, but to simplify the laws.”

Li Su looked around and found that Liu Ba also had small notes, which swept away all the seven or eight original special discrimination and overcharge terms.

There is only one very conspicuous reservation, that is, for those who hold slaves, they ask the slave owner to calculate the tax according to double collection. This reservation is indeed reasonable, and is to combat slavery and prevent the powerful from annexing and hiding the population and raising too many slaves.

...

After there is no objection to the amount of the poll tax, the remaining two major parts are land tax (rental) and corvee (mediocre).

The modification of land tax is the smallest. The basic collection is still accustomed to the fact that the common people's land accounts for 100 acres of land, paying four liters of tax per mu, and two stones a year. The second-generation man, aged ten to fifteen, is considered half a man, accounting for 50 acres of land, one stone a year.

However, there are also differences, that is, Liu Ba distinguished the areas that "two cooked in a year" and "one cooked in a year" in the terms, and required that the areas that were designated as two cooked in a year be paid at 1:5 times.

Li Su was not very resistant to this, because he knew that in the Wei, Jin, Sui and Tang dynasties, the distinction was even more complicated, and he had to divide up the upper and lower fields, paddy fields and dry fields.

In contrast, the Han Dynasty was already a relatively low level of one-size-fits-all level, and there would be no additional exploitation because of the good quality of your land. The tax of 30 per mu is only 4 liters per mu, and the theoretical yield per mu is calculated based on very poor fields. The thirty times the four liters is only 1 stone, and the yield per mu is more than one stone (one stone, two stone, and two stones per mu is about 4 liters per mu).

It is absolutely necessary to let people who can plant two seasons a year pay taxes according to one or five seasons.

Li Su just read this part carefully, said nothing, and just flipped over it.

In the final part of labor service, the Han Dynasty always had the imperial court that forced the people to do 30 days of labor work every year, plus three days of guarding the border and serving as soldiers. But in fact, because it was impossible for the mainland to go to the border to be a three-day soldier, this obligation was replaced by "paying 300 coins for exemption from military service" very early. Now, if you want to make a thorough reform, you will have a foundation.

In Liu Ba's reform plan, it was changed that every male citizen was obliged to serve the imperial court for 45 days or 15 days of military service every year. Just choose one of them, and you don't have to do both.

Money, grain, labor, and all facilitate the people. The government is only responsible for cracking down on unscrupulous merchants who hoard goods. As for the people who allow this year, they will pay which one is worth the price this year. For example, when encountering a low-cost grain in the grain, it is okay to pay the three stones of grain without paying the money.

At the end of the law, Liu Ba also drafted several official guide prices for exchanges of hard currency and Wuzhu coins to avoid the implementation of this system of "what is worth paying for free this year" and the people are in urgent need of money, which leads to a shortage of money on the market and insufficient liquidity.

The official guide price for these hard currency items is as follows: cloth and brocade are all six meters long and one foot or eight inches wide. If the actual size is different from the standard match, it shall be converted according to the actual area.

The standard Shu brocade price is 1,800 yuan per piece, and one meter long is one sixth of the horse, which can be discounted by 300 yuan, which is the capitulation tax for a year for the strong men.

Similarly, half a piece of three zhang long can be deducted from the cap tax plus two stones of grain. One piece of six zhang can be deducted from the rent and all the mediocre transfers, and even corvee labor is exempted.

Silk silk is discounted at 800 yuan per piece, kudzu is discounted at 500 yuan, and linen is discounted at 400 yuan, and all can be included in and converted. The government guarantees unlimited purchase and sale, and all are opened.

As Li Su looked at it, she couldn't help but take out paper and pen, and repeatedly calculated according to various extremes of price situations, simulating "Is it possible to be used by profiteers and powerful people to hoard prices that are priced at a certain link to increase the price of a certain link?"

But no matter how you calculate it, Liu Ba's conversion seems to have strong self-stabilization and resistance to fluctuations, and there should be no big leaks.

Li Su couldn't help but nod in praise:

"Yes, the discount for renting and mediocre adjustments is based on two to three to one, with simple conversion and reflecting the real value of each part. It is not easy to be maliciously arbitrage. Brother Zichu is also a talent for being a senior manager. You and Ziyu, one is in the system design and the other is in the persuasion of agriculture and resolute to the farmers. I want to suggest that the king dismantle the position of senior manager into two parts in the future, one is in the financial system design, and the other is in the civil affairs and livelihood. "
Chapter completed!