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Without tax reform, the current imperial expenses cannot be maintained at all, let alone the government has to support hundreds of thousands of professional troops. To support hundreds of thousands of troops, the current expansion plan must be maintained and the continuous military combat plan requires a massive amount of money and food. It is not enough to rely on the current imperial government's fiscal revenue every year.

Since Yi Feng ascended the throne, the 350,000 imperial guards in the Northern Ya were actually all supported by him at his own pocket, and he used his own treasury. The original tax system of the imperial court was quite simple. The equal-field system and the government military system were the two basic national policies of the Sui Dynasty. They gave equal-field land to the people, and then rented the people to regulate and collect taxes.

The soldiers in the government granted land, and the soldiers in the government did not pay taxes and did not have to pay their food and pay. The soldiers in the government even had to buy military equipment themselves.

Under these systems, the taxes collected by the court every year were only used to provide the emperor, the palace and the capital officials. The local officials of the court did not even need the court's financial expenditures. Local officials also used job land, public houses, public houses, and official positions to pay the office expenses of local officials and the salaries of local officials. As for the officials in those places, these people did not have to pay money and grain, and even local officials did not have to pay money and grain. These people just worked but did not eat. Of course, this was impossible, but the court and local governments did not pay money and grain to these officials. They relied on their positions to legally and reasonably to support their families, and even made a fortune.

The policies of the Sui Dynasty were full of such simplicity and simplicity. As for the construction of projects, such as roads, embankments, dams, and walls in the state, naturally, there is no need to use the state and local fiscal expenditures. There are old practices, such as recruiting civilians and levying additional money and grain. In short, this is an additional expenditure.

The national fiscal tax revenue is not necessary to support soldiers, nor to support local officials, nor to use them for the people. The taxes worth nearly 10 million yuan per year are actually only two uses: supporting the emperor and the palace expenses, and the capital officials, and the second is used for war expenses. If there is no war, then the fiscal revenue of nearly 10 million yuan per year is actually more than enough. This is why the Sui Dynasty fought several major battles during the 19th year of its founding, but in the end, it was still able to create a prosperous era of Kaihuang with tens of million yuan per year.

But now it is not possible. The new policies of the new dynasty are different from the original strategies everywhere.

In addition to supporting the emperor, the palace and the officials in the capital, the taxes of the court also had to support hundreds of thousands of Northern Imperial Guards, as well as the professional officers of the government and border troops. In addition, the salaries of local officials have been included in the state's fiscal expenditure. In addition, the officials who had worked for the court without paying money were more than ten times more than the number of officials, were also included in the ranks of state civil servants. They also had formal salaries, which was a huge expenditure. In addition, the office expenses of the court and local governments, etc., were all extra expenses compared to the past. What's more, the new dynasty had cancelled labor service, and the court wanted to build engineering projects, and even recruited civil servants had to pay the civil servants' salaries.

As professional soldiers, the imperial guards of the Northern Yaya are relatively well-fed. The average annual military expenditure of each soldier is about 50 knots. The annual military expenditure is 17.5 million yuan. This has not yet calculated the war expenses for wars. Although the border soldiers of the border and southern Yaya are not professional soldiers, there are also many professional officers. To maintain the hundreds of thousands of troops of these two yamen, it also requires a lot of money a year. To calculate the military expenditure of the three yamen is at least 20 million yuan a year, which is not a wartime period. Yi Feng raised the officials and paid the officials a salary, although it was not as much as the military expenditure, plus the palace expenses, it would cost at least 10 million yuan a year.

Just by the annual military expenditure plus the salaries of officials and the expenses of the palace, I get 30 million jin a year.

This does not include the cost of engineering costs for the imperial court if it wants to build water conservancy or repair cities, repair roads, and unblock canals.

If the old tax system of the court is still used, the court will have to owe 20 to 30 million yuan in a year. This is just maintaining normal operation. Before the war or disaster is calculated, when additional expenditures are needed, it can be said that the tax system has to be changed, and it will not work. If it does not change, it will not last for a day. Although Yi Feng has his own emperor's private industry and has a lot of investments a year, it is not a long-term thing to rely on the emperor's treasury to support it. Yi Feng has long planned the tax system reform, but he has not completely controlled the court before, so he cannot be in place in one step. But now he has been in power for more than a year, and the inside and outside have been cleaned up and rectified inside and outside. When it is formally proposed at this time, there will naturally be less resistance.

Moreover, there is another important reason that Yi Feng reformed the tax system, that is, the equal-field system is a policy that cannot be maintained for long, and the rent-in-law system is based on the equal-field system. Once the equal-field system is broken, the rent-in-law system will lose its roots and the country's tax system will collapse. As an emperor with different insights, Yi Feng certainly cannot wait until it collapses in the future.

The Tang and Song dynasties implemented the two tax law, and the annual income of two taxes was around 20 million yuan. Especially in the mid-Tang Dynasty, the tax revenue of only a few million yuan was only a few million yuan, and it doubled immediately after the two taxes was introduced. Although Yi Feng's new tax law is also called the two tax law, it is mainly called the Spring and Autumn Period and the Spring and Autumn Period, but it is actually very different from the two tax system in the Tang and Song dynasties. The most important thing about the two taxes implemented in the Tang and Song dynasties was divided into household tax and local tax. The household tax was divided into various wealth and poor according to the different levels of each household, and different taxes were set. The local tax was basically unified. The north and other places rented about one dou per mu, while the richer fields in the south were about one dou to three dou, and the other taxes were miscellaneous taxes.

It was also included in the two taxes. The people's taxes were paid twice a year in spring and autumn, and the household tax and land tax were paid according to the number of households and other fields set by the government. This amount was proposed by the government to predict the amount of fiscal expenditure that year, and then distributed it to all parts of the country based on this number, and taxed according to the amount. Therefore, it can be said that the two taxes were actually decided by the emperor and the court. The court said that it would cost 10 million this year, so it would be levied 10 million. The people in the world had a completely different households and acres of land. If the emperor said that they would spend 100 million this year, the people in the world would have to share the 100 million yuan according to their respective households and other fields. This two-tax law is naturally not fair.

Yi Feng's two-tax law does not measure the amount of income, but determines the rent and adjustments to be paid for each acre of land according to the original equal-field tax rate, and then converts them all into money. Then the court directly taxes based on the acres of land owned by the people, and the land will be levied as much as possible, without any extra. Of course, this is the main tax, such as commercial tax, etc., which are other taxes. Such two taxes are also collected in two times a year, but the biggest difference is that the total number of taxes is calculated based on the number of fields in the world.

, so it will be a relatively stable and fixed amount. After the land measurement and population census of Xin Dynasty, the country has 10 million hectares of land, with land with rich and poor. However, according to the new tax system, the discount of two taxes per year is about 30 million guan. Of course, this number is actually not fixed. It has to float according to the prices of grain, silk, cotton, cloth, etc., but overall, the two taxes are this number. Compared with the original rent-to-medium adjustment of several million yuan per year, it has increased by more than three times.

Although it has more than tripled, the money is still not enough for the basic fiscal expenditure every year. For this reason, Yifeng's tax system has added the state's monopoly sale to increase fiscal revenue. It sells some important materials such as salt, tea, wine, copper coins, etc., especially salt. Yifeng is preparing to learn from later dynasties and seize a large amount of taxes from it. Yifeng expects that the monopoly sale taxes such as salt, tea, wine, etc. will be about 20 million yuan a year. In addition, there is another source of taxation, which Yifeng also intends to obtain more than 10 million yuan from it.

This is not a delusion. Yi Feng had already begun to promote the development of industry and commerce when he was in poverty, and he gained a lot of benefits from it. In the Xining period of the Northern Song Dynasty, the two taxes a year were equivalent to more than 20 million guan, while the commercial tax was only 40 million guan in the early Song Dynasty, and later it reached about 20 million guan. Of course, the most revenue generated in the Northern Song Dynasty was the monopoly sale, especially the salt monopoly sale of daily necessities. At the end of the Northern Song Dynasty, it reached 40 million guan, and the monopoly sale of tea and wine other than salt also generated a lot of income, which was around 10 million guan every year. In the Song Dynasty, especially the Southern Song Dynasty, in addition to the three main incomes of two taxes, commercial taxes and monopoly sale, there were also a wide range of miscellaneous taxes. The highest fiscal revenue in the Southern Song Dynasty reached 100 million guan a year, of which tens of millions of miscellaneous taxes were tens of millions of guan. In the 30th year of Shaoxing, the green general system money in the miscellaneous tax alone was more than 20 million guan.

Yi Feng does not plan to collect miscellaneous taxes in different ways, but he does not want to give up the big revenue generation of monopoly. Therefore, his goal is to earn at least 60 million in income a year. In this way, the court can ensure that it maintains operation, and there is also a surplus left for local provinces, prefectures and counties, so that local governments can also have money and treasury storage outside the central government's finances, and can also provide money for the construction and development of the court and local governments, and even save a sum of money every year for special needs such as war and disaster relief.

After all, to establish a prosperous era and do a good job of rule, money is indispensable. However, collecting taxes in this way is a profound knowledge. They cannot be forced to be levied at will or levied at will, which will only get worse and worse. In Yi Feng's view, the tax system of the Song Dynasty was good. Although there were many types of taxes, the taxes that the people had basically borne were normal. For example, although the Southern Song Dynasty only occupied one part of the south of the Yangtze River, the annual tax revenue exceeded 100 million yuan, which was a multiple of the Northern Song Dynasty. However, their tax collection was so high that they still maintained the rule of the Southern Song Dynasty and even blocked the attacks of the northern alien races. Another Yi Feng seemed to be the Ming Dynasty.

The annual fiscal revenue of the Ming Dynasty was only a few million taels of silver. It seemed that the tax was collected very little, but in fact, the people's life was difficult. The reason was that the large amount of taxes such as salt tax and commercial tax in the Ming Dynasty were lost, and they were captured by the officials, gentry and landlords, which made those people fatal, but they made the court miserable. Then in terms of the two taxes, the same was true for the officials and gentry, officials and gentry had many tax exemptions and service privileges, and a large number of hidden households caused the court to lose a lot of tax revenue. In the last year, only a few million taels were collected, but most of them were collected from ordinary people. When the Ming Dynasty encountered the crisis in Liaodong and the chaos of the thieves in the pass, the court used constant troops and was short of wages and food, and the number of additional taxes was not allowed. The three wages of several million taels each year were eventually collected from ordinary people. The result was that the poor people went bankrupt and eventually ruined the Ming Dynasty.

Yi Feng's view is that a court in the Southern Song Dynasty, which was located in a corner, collected tens of millions of taxes a year, while a unified dynasty that unified the Central Plains only collected several million taels a year, and the additional payment of three wages caused the world to boil. This is a good explanation for the problem. The Ming Dynasty only knew how to collect taxes from poor people, while the Song Dynasty mainly relied on collecting taxes from merchants. Secondly, it was collected by monopoly of this roundabout way, giving the people a relatively fair tax system. After the money was collected, the world was still stable.

According to Yi Feng's idea, the most reasonable tax system, the main tax such as the two tax should only account for about 20 to 30% of the national tax revenue, while the industrial and commercial tax should account for more than half. In addition, the income of the monopoly should also be higher than the two tax. Of course, it is still far away to achieve this step. First of all, industry and commerce are extremely developed and prosperous, and there must be enough tax quotas, so that the court can receive sufficient taxes.

However, in addition to the income from two taxes, commercial taxes and monopoly, Yi Feng actually has a large private income. Many of his industries belong to him, such as Northern Bank, Oriental Insurance and other industries. According to the report of Gao Mingyue, the general manager of his private industry, he can now bring him more than 10 million yuan in income every year. This money is equivalent to the fiscal revenue of the court in one year before the tax reform. Even after the tax reform, it can reach one-sixth of the court's income. This money belongs to the emperor's private property, and the court's financial department has no right to interfere with its income and expenditure, and cannot be used. Before this, Yi Feng had used this money to support the imperial guards of the Northern Yaman, the expenses of the palace, as well as the expenses of three secret intelligence agencies and three special forces under his jurisdiction.

Yi Feng's new tax law has made the country's fiscal revenue turn six times a year, and also raised salaries to officials and paid salaries. It also reduced the tax expenditure of most ordinary people. It said that this would be a benevolent policy for ordinary people, and it is even a good thing for many soldiers and officials, and their interests are protected.

But there are good things and bad things. This new tax law has reduced the burden on ordinary people, but has to make the nobles and powerful landlords bleed. The two tax law is simply taxed on land acres. The original rent and mediocres are included in the land acres. The more land acres, the more taxes it will make the nobles and powerful people who own a lot of land feel a deep pain. The reform of commercial tax also makes merchants pay a considerable commercial tax and increase many commercial costs. The nobles and powerful people are also a group of people who have a large amount of negotiated capital. Whether it is the main tax, the two taxes, or the industrial and commercial tax, it will greatly affect the vital interests of the upper classes, and even the monopoly sale of salt, tea, wine, etc. will also affect them.

Yi Feng knew this very well, better than anyone else, but he still unswervingly threw out the plan.

This time, he may be playing a game with the nobles, powerful landlords and wealthy businessmen all over the world, but Yi Feng believes that he will not lose. Perhaps one thousandth of the nobles, powerful landlords and wealthy businessmen in the world will oppose his new tax law, but he also has 999% of the ordinary class of military and civilians who support and support his reforms. He is not Song Shenzong, and he now has control over the world that he cannot reach. Moreover, although the new tax law is harmful to those rich, it can promote industrial and commercial development, enrich the country and strengthen the army, and expand the territory, which is also a rare opportunity for those classes. If they have a long-term vision and cooperate with the court, they will only lose sesame seeds, but they can harvest watermelons.
Chapter completed!