Li Su asked Liu Ba to "collect hydraulic industrial tax based on power", and his original intention was to create a tax calculation standard that was simple to pass, easy to understand and accept by both the official and the business, and there was a smaller room for fraud.

However, the details of this clause fell into the eyes of Liu Bei, who was "people-oriented" monarch, which made Liu Bei keenly notice the additional political benefits behind it:

"This is based on 'power', well, it is the method of converting taxes based on 'artificial substitution efficiency', and it can also gain the hearts of the people of the hired people..."

Liu Bei was keenly aware that as long as the court did this, it would appear that the original purpose of the court to collect this tax was not to make money, but to protect employment opportunities for the extremely poor people."

You see, those unkind businessmen who are rich and unkind use mechanical power to save costs and reduce employment. The court is punishing the unfair businessmen who use machines to replace employment opportunities for poor people. Shouldn’t the people be happy?

On the other hand, humans are generally cheap to follow the old-fashioned issue. Except for a very small number of lifelong learners, most people are unwilling to take the initiative to get out of their comfort zone, learn new things, and use new science and technology.

Even if there are good things and new things, if you ask them to use them, they may not use them.

But if you tell him that "it will cost you a price to use this thing because it can earn more for you, but many of your peers would rather use it with this punitive tax", then many conservative businessmen will use it quickly.

Such a tax is also a disguised reminder to those conservative industry and businessmen: Your peers are running away! They use new industrial equipment, and the tax money of one worker can be worth five strong men!

If he uses it, he will not use it. If he does not need it in five or ten years, he will be more profitable and snowballing. At that time, you will not compete with him and will go bankrupt! If you don’t consider it, hurry up and learn from the other party and start running away?

This is how many people who don’t like to learn. They often talk about “the way to make money is written in the criminal law”, but they didn’t expect that the criminal law is constantly revised. Why don’t you strengthen your learning and make full use of the time difference before some behaviors are written into the criminal law? The law does not go back to the past!

However, Li Su is not a criminal law, but a tax law. You can still do things that were not taxed before and need to be taxed, but the cost is just a little higher. But since the court has levyed, it means that there is still room for arbitrage to do so.

Similar to if one of the methods of getting rich written into the criminal law is removed from the criminal law and then changed to "you can do it by paying money", then many people will definitely learn how to do it.

It’s like a child is alone at home. The more his parents go out, he will force him not to play the game console, but as soon as his parents close the door, he will definitely turn on the game console.

The reason why the imperial court actually imposed this tax is actually not important at all.

Boya’s trick was so good that he collected money and gained a reputation for “robbing the rich and helping the poor” among the extremely poor and unemployed people. He also forced the rich and powerful, who were conservative and not scientific, to promote these industrial equipment that could only be used at a cost.

Three wins in one go!

The last article, from a legal perspective, is a variant of "the evaluation of educational value of law". If it is not written into the law, people who do not learn will not notice it and will not cherish it.

...

After savoring the timeless and elegant atmosphere in Liuba's industrial tax rules,

Liu Bei continued to read down to learn about the scale of registered hydraulic industry and number of water trucks in the prefectures and counties in the Han Dynasty approved by the Ministry of Finance.

In this regard, the accounts in Yizhou are the clearest. The main reason is that Li Su repaired Dujiangyan and built a new Leshanyan. How many water trucks can be built on the entire Minjiang River are all detailed. Liu Ba can directly use historical data when doing the accounts.

The accounts show that there are more than 70,000 water trucks in the two major water conservancy facilities areas in Yizhou, all of which are above "five horsepower". Some prime areas with particularly rapid water flow, such as those with more than 20 horsepower are below the cofferdam dam entrance.

However, these big flood trucks in prime locations were basically used by the court to forge steel and use them to forge breastplate for the plate-armored cavalry. There are very few private production, so they cannot collect much money, so they just think it is the country's military expenditure.

In addition to other small water trucks, it is estimated that a total of more than 300 million yuan of water energy usage fees and more than 100 million yuan of taxes are expected.

Compared with Yizhou, most other states are not worth mentioning. The combined size of the water trucks of the seven states is barely more than that of Yizhou.

Because water energy is only easy to do in rugged and large places. Even in modern times, China's hydropower stations are mostly in the steep Yunnan, Guizhou and Sichuan.

For example, Laojun Beach in Qiao's Zhaotong was a hard bone that blocked the shipping of the Yangtze River until the Republic of China. During the Anti-Japanese War, the Yunnan-Burma Highway was built, but after the materials arrived in Yunnan Province, they took the Yangtze River waterway, and when they arrived in Laojun Beach, they had to change boats on the beach.

In this life, when Li Su asked Guoyuan to farm in Zhuti County to manage the river, he only shoveled the large reef slightly to deal with it. However, as long as the ship passes, he still has to unload the cargo first to reduce the draft of the ship, and then he will pull the boat to the beach.

However, this has improved a lot compared to the same period in the late Han Dynasty. Without Li Su, it would be impossible for Yunnan to transport goods to Sichuan in water. They are still in a state of "crossing Lulu in May and going deep into barren".

After all, the Republic of China was in Pantan, so what are the people in the late Han Dynasty who had to complain about?

But in modern times, at the same location in Qiaojia Laojun Beach, Baihetan Power Station with the largest single-unit capacity on the earth was built.

When a CCTV reporter went to the interview, he asked after visiting the crew: "How much accuracy can the most advanced foreign products achieve at present? "

The answer I got was: "There are currently no similar products on Earth that are so big that they cannot be compared."

It can be seen that although the Shu Road is difficult, as long as you are good at utilizing hydraulic power and exerting water energy resources, you can turn waste into treasure.

Since Li Su introduced hydraulic technology, these things have spread and spread across the land of China for only eight years, and it is already very good to be able to do so now.

Other states not only have few natural water energy resources, but also have short time to build water conservancy projects. Together with the seven states, there are 400 million water energy fees and more than one million industrial taxes in the first year, which is very good.

Liu Bei listened briefly to the "scientific principles" and realized that it was necessary to build a steep land with large river gaps, so he did not question this achievement too much.

However, when he looked at the data structure in this account carefully, Liu Bei was surprised: except for Yizhou, Liangzhou had the second highest water energy usage fee.

Moreover, Liangzhou accounts for 300 million of the 400 million water energy expenses, while the other six states combined only 100 million.

Yongzhou occupied another 60 million miles of those six states, mainly through the tributary shipping around the Hukou Waterfall in the Yellow River upstream of Chang'an, and some small-scale water energy were developed. The remaining five states had only 40 million, which was really pitiful.

Liu Bei lived in Chang'an for a long time, so he knew quite well about the project under the emperor's feet. He was not surprised that there were 60 million in Yongzhou, but what he was surprised was 300 million in Liangzhou.

"How could Liangzhou expect that water usage fees are so high? The northwest is a water-deficient place. And why is it Jincheng County where Yuanzhi worked? I don't know that Yuanzhi has such a talent for governing the people and managing finances?" Liu Bei recalled in a daze.

After hearing this question, Liu Ba didn't know how to answer it for a while.

Li Su hurriedly explained: "That was three years ago when my ministers and Yun Chang marched to Pingliang in the west, they planned to build Jincheng County into a northwest industrial and commercial hub. In the west of Lanzhou City, where the upper reaches of the Yellow River and the Huangshui River meet, there is a huge gap in the canyon.

When Yunchang and Yuanzhi were in the cold, they spent several years to renovate the river channel and guide the reservoir to store water. Now most of the cotton yarn water spinning in the country is in Liujiaxia, Lanzhou. It stretches for dozens of miles and is a spinning factory, the Hexi Corridor at the foot of the Qilian Mountains, and even the entire northwest of the cotton are transported there to spin and weave it into cotton cloth."

Liu Bei subconsciously stroked the cotton clothes he was wearing inside, but realized that he was a little unearthed. As an emperor, he had never cared about where the domestic cotton industry is now.

As the country's cotton yarn and cotton cloth capital, it is not too much to pay 300 million yuan in water use fees in Lanzhou.

Liu Bei sighed: "Since I entered Chang'an, I have not personally led the expedition to the outside world, and have not visited the local prefectures and counties. I have never left the territory of Yongzhou. I was originally thinking about saving money, but I didn't know the people's life, but I didn't know the sufferings of the people."

Liu Ba hurriedly persuaded: "Your Majesty is diligent and resting with the people. This is a blessing for the people. Moreover, Your Majesty has so many trustworthy officials who can definitely be trusted to rectify the local area. It is weathered and has a sense of superiority, without any obstacles.

Even if Your Majesty loves the people and wants to inspect the world's governance, he should consider it after peace in the world, so that the people will not be exhausted or damaged."

Liu Bei waved his hand: "I have said casually that I have visited Yizhou for many years and are well aware of the people's sentiments. Hebei has fallen into the prefectures, and it is my hometown and is also familiar with it. When the land of Youji is restored in the future, I will personally supervise the war. When peace comes, Liangzhou will be inspected, and the land of Jingchu, Wuyue in the south must not be missing."

Liu Bei was distracted for a while and then continued to review the other parts of Liu Ba's details.

Water energy charges are the most complex category in terms of the calculation method. After this is done, it is actually simpler and easier to understand.

Liu Bei took a rough look and found that the industrial tax on looms is 1,500 yuan per year for each Shujin loom and 1,000 yuan per year for each cotton loom.

These machines can save about two people's labor force than old machines, and use one weaving to weave the original output of three people. Therefore, the overcharged tax is lower than the tax for one person a year, and merchants can bear it.

On the other hand, Liu Ba did not deliberately exploit him. When setting the rate, he also followed the guidance spirit of Li Su teaching him, and thought about "encouraging the improvement of machine efficiency."

So no matter whether the machine makes further progress in the future, as long as it is a silk loom operated by a worker, it will always cost 1,500 yuan a year.

If there is another genius like Zhuge Liang further optimizes the technology and the emergence of the "2.0 version of brocade loom" can achieve five times the production efficiency of the old machine, and it will still be paying so much tax.

The more technology progresses, the more you earn, the more you earn, the legislative spirit and encouragement direction will be fine.

Liu Bei remembered before that when Li Su finished the "Five-Year Plan for Shu Brocade" that he had finally completed, nearly 200,000 new brocade weaving machines were built in Yizhou.

In those years, in order to make beef tendons for crossbow-style shuttles, the price of beef tendons in the whole world soared. Even the generals in charge of military industry in the imperial court were in charge of military industry. The cost pressure on beef tendons was huge when producing crossbows, and the princes of Kanto once made crossbows.

In the early years, a considerable part of Liu Bei's finances was supported by patent fees that spread through technology (of course, Zhuge Liang collected the patent fees himself and then bought the government bonds for the state, not the state's money).

Now that the growth rate of machines has slowed down, we can finally focus on "holding tax". Similar to selling houses and land, we should collect vacant tax on property.

There are 200,000 new brocade weaving machines in Yizhou, and 100,000 cotton weavings in Liangzhou. Together, the "scale industry" that can be counted under Liu Bei's rule is about 40 to 500,000 machines, with an average of 1,200 to 300 yuan per year, and the annual tax on looms is 600 to 700 million yuan.

However, the benefit of this part of the wealth is that it is not subject to the region and is highly replicable in the future. Because weaving cloth and silk can be used anywhere, it will be popularized in the field of linen textiles in the future. After peace in the world, the Eight Prefectures in the East can also be quickly promoted.

Therefore, the textile industry is a business that is not as helpful as the water industry in the process of unification of Liu Bei, but has a stronger potential after peace in the world. Considering that it is not a big problem for his unification of the world, Liu Bei has regarded the Guandong region as his own territory, so he must also accelerate the development of these industries in a timely manner.

In such a big Han Dynasty, there were only more than 400,000 machines, and less than one million women used new machines to weave cloth, so the popularity rate was still too low.

After unification, there must be more than 10 million women who can weave cloth in the world. Even if three people use a three-shift system together, the market can expand to the number of three million machines, right?

By then, the textile industry tax will be able to collect 4 billion yuan in a year! It is almost the same as the total fiscal revenue of the country in the early years of Emperor Ling! As expected, industrial tax is still promising than agricultural tax!

Of course, it makes sense that Liu Bei's camp strictly controlled the spreading speed of looms in the past few years. He felt that it would be long before the world could be unified. If it spreads too early, it was learned by the people and merchants in the enemy-occupied areas, and the enemy's war potential would also be improved.

But now Yuan Shao has defeated him and Sun Quan has been destroyed. Even if Liu Bei relaxes the production of looms in private, it will take one or two years to spread to Guandong. Yuan Shao will be completely destroyed by then. At most, Cao Cao is left and he will not be afraid.

At that time, Liu Bei would farm in Yangzhou and Hebei, and Cao Cao would still have a lot of farming, and his size was too different. Liu Bei would earn five more money, and Cao Cao might make more money.

So Liu Bei didn't need to "block Cao Cao to make less money", so he endured even the five more money he could make in theory and didn't make any money.

This account is easy to figure out.

What's more, the flow of the shuttle loom can control the function, but the circulation of the product cannot be controlled. The huge Shu brocade, which is five feet wide, has been sold to Guandong for four or five years, and the wealthy businessmen on Yuan Shao and Cao Cao's territory will also spontaneously figure out how to imitate these products.

They could not guess Zhuge Liang's machine technology principles, but they could turn the product backwards from the fact that the product was caused by the cause.

Therefore, in the past one or two years, some alternative looms with a slight skewed technology tree have actually appeared on the territory of Yuan Shao and Cao Cao in Guandong.

The designers of the looms did not understand how the shuttle was done, so they used a stupid method. A machine was increased from one worker to two people, one specializing in stepping on the pedals that lifted the warp, and the other specializing in walking around to pull the weft.

If such a machine is also woven five feet wide, it is "two people do the work of the original three people". Although it is not as efficient as Zhuge Liang's "one person does the work of the original three people", it is at least 50% more efficient than the original old goods.

Moreover, this double loom can further widen the width of the weaving cloth. Anyway, there are special individuals who bend over and pull the weft line. Five feet is also the operation amount of bent at one time, and six or seven feet is also the operation amount of bent at one time.

Finally, it is generally added to more than six feet, which is the length of an adult's arms span, because adding it further will not only bend down, but you have to turn left and right and back to run.

This will slow down the frequency of mandible lifting, and the continued improvement of weft line efficiency will not make up for the decrease in warp efficiency. Finally, after careful calculation, it can achieve more than 60% of the per capita productivity of Zhuge Liang's flying shuttle loom.

It can only be said that merchants spontaneously use their brains to improve productivity, which is unstoppable. The 50% profit increase will not cause people to take risks, but at least they can rack their brains.

...

Waterwheel, silk reel, spinning, forging, loom... After all, all the big heads were calculated, only the "high-end technology" of winemaking and porcelain burning were left.

Liu Ba also has two types of tax control: the first type is a traditional low-growth winemaking industry that is already well-known in technology and cannot be blocked.

This industry can only sell production quotas to merchants according to the practice of salt and tea, and sell production quotas to merchants at a relatively low price. Among them, merchants brew privately, buy less wine to attract more production, and actually evade taxes... they are definitely not clear.
To be continued...