“Mediating the development of the country’s economy and industry?”
Emperor Hongzhi and the ministers were slightly stunned when they heard this, but they quickly adapted to it.
Every time I talk to Liu Jin, I can always hear some new vocabulary from Liu Jin. Although it is new, the meaning is easy to understand and relatively straightforward.
"Yes, through taxes we can encourage and restrict the development of certain industries."
"For example, now that a large number of textile factories in the north need cotton, we can reduce the tax on cotton cultivation and encourage everyone to grow cotton."
"For another example, if the imperial court wants to develop the Northeast and encourage land reclamation in the Northeast, then the imperial tax in the Northeast can be reduced a lot, and even a tax-free policy can be implemented within a few years."
"Also, if the overdevelopment of certain industries has affected the stability and security of the court and the country, we can increase taxes in this area to limit its development."
Liu Jin nodded and explained.
These are common sense in taxation, but in this era, few people think about the role of taxation.
Everyone's first reaction to taxation is suffering, because the common people are suffering due to taxation, and businessmen are also suffering due to taxation.
But he didn't think about the role of taxation. He just felt that the tax collected by the court was ultimately used by the emperor and the officials of the court, but not by the common people.
"That's it~"
After hearing this, Emperor Hongzhi nodded slightly, and other ministers also fell into deep thought.
The functions Liu Jin mentioned were all things they had never thought of before.
For people like Liu Jian, Xie Qian, and Li Dongyang, they read the Four Books and Five Classics, believed in the emperor and scholar-bureaucrats co-ruling the world, and pursued the prosperous age advocated by Confucianism.
They instinctively reject ideas and doctrines other than Confucianism, and no one studies them in depth. Even if someone does study them, they are often said to be gimmicks, heresy, and of no use.
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Taxation has always had a bad connotation in Confucianism.
For example, when a dynasty changes, it is often blamed on excessive taxes and miscellaneous taxes, excessive levies, and the people's lack of livelihood. However, after a new dynasty resumes development, it is often thought that this is the result of the emperor's thrift, frivolous corvee, and low taxes.
To put it simply, taxing people will make their livelihood difficult, and will lead to social unrest and even changes in dynasties. It is best for the court or the emperor not to impose taxes, so that the people's lives will be easier.
Although taxes do have some effects, it is inappropriate to only see the negative effects of taxes and not the positive effects of taxes.
Without money, the court would have no way to operate. Without money, the court would have no way to support its elite troops, and it would be invaded and bullied by foreigners. Without money, the court would have no way to provide disaster relief, build riverbanks, repair city walls, etc.
This is only the most superficial function of taxation, and the several functions mentioned by Liu Jin are the most essential functions of taxation.
After all, taxation is taken from the people and used for the people.
"As expected of a master's son~"
Liu Jian couldn't help but let out a long sigh.
It's refreshing for Liu Jin to have such an in-depth view on just the subject of taxation.
"Hmm~"
Emperor Hongzhi nodded solemnly, then thought for a moment and asked: "If you were asked to be in charge of taxation, how would you do it?"
After hearing Emperor Hongzhi's words, Liu Jin knew immediately.
Emperor Hongzhi felt that the treasury could starve rats to death, so he wanted to send himself to the Ministry of Household Affairs to do work.
After thinking carefully, Liu Jin thought for a while and said.
"If I am in charge of taxation work, I think taxation should be done differently."
"First of all, we need to know the type of tax and the objects of taxation."
"The current system of land tax and capitation tax will remain unchanged and will be collected by local governments."
"Commercial tax and municipal shipping department (customs) are unified and levied by a special direct-administered tax department established by the Ministry of Household Affairs of the imperial court."
"That is to say, two sets of tax collection systems are adopted: the court and the local government. Local taxes are mainly responsible for local governments, which are mainly responsible for collecting land tax and population tax. The court tax mainly collects commercial taxes and municipal shipping duties."
"At the same time, commercial taxes are distinguished, such as shop tax, factory tax, workshop tax, customs tax, export tax, import tax, mineral tax, etc."
"According to different types of taxes, the tax rate is determined, and there are special tax offices to collect them."
The method of taxation mentioned by Liu Jin is similar to that of later generations, which is what later generations usually call national tax and local tax.
Land tax and population tax are still collected by local officials. This has no problem at all and can ensure that the court can collect enough food, because most of the taxes are still paid in kind.
For commercial taxes and customs, special tax departments need to be established to collect them, and they will be collected directly by the Ministry of Household Affairs of the imperial court.
This thing is the real big deal, and basically tax money has been collected directly, and taxes are rarely paid in kind.
In the history of the Ming Dynasty, along with land annexation, the burden of land tax and capitation tax was increasingly transferred to the common people. However, the commercial tax level became less and less, and tax evasion was extremely serious.
Local officials have no incentive to tax taxes.
This was also an important reason for the financial collapse in the middle and late Ming Dynasty.
Those who should be taxed were not taxed, but those who should not be taxed were collected more and more. Coupled with the constant natural and man-made disasters during the Little Ice Age, it was reasonable for the Ming Dynasty to perish.
Regarding land tax and population tax, Liu Jin looked down upon them at all. How much tax could ordinary people collect?
If you want to collect taxes, you should collect taxes on business and wealthy people so that you can collect more and it will not intensify social conflicts.
The common people only have 2 copper coins. If you take 1 copper coin, they may not be able to survive. It would be strange if they don't rebel and cause trouble.
Business tax and wealthy people have 100 copper coins. Even if you collect 50 copper coins, they still have 50 copper coins left and can still live comfortably.
The reason is that simple.
"Wouldn't it be superfluous to set up a special tax department? Isn't the Ministry of Household Affairs responsible for tax collection and collection now?"
At this time, Xie Qian thought for a while and said.
“Since we are dedicated to collecting taxes, why can’t we always collect taxes, leaving the national treasury empty?”
Liu Jin smiled and said.
"Taxation does not need to be much, as long as the court has enough. If you tax more, it will still fall on the people in the end, causing people to live in dire straits."
"Besides, the establishment of a special tax department will inevitably require a large number of officials, which will increase the court's expenditure."
Xie Tian replied calmly.
He is firmly opposed to taxation, and according to Liu Jin, if he really follows Liu Jin's approach, it will be very difficult to evade taxes in the future, because he is not dealing with the local government, but with the directly affiliated government.
The tax office of the Ministry of Household Affairs has been dealt with.
What's more, if Liu Jin is asked to do this, who knows if he will come up with other clever ideas.
"It is definitely necessary to increase officials, but if the court does not have money, nothing can be done. Besides, businessmen have always been extremely serious about tax evasion."
"As far as I know, last year in the richest Jiangnan area, the tax money collected by one county was not even 300 taels of silver. No one would believe it if I told you."
Liu Jin also directly pointed out the tax evasion and tax evasion of businessmen, pointing out that local government agencies had no enthusiasm in tax collection, which led to the financial difficulties of the imperial court.
After hearing Liu Jin's words, Xie Qian was immediately speechless.
This tax evasion has almost always been made public.
Except for the emperor, who has been deceived by them into doing frivolous corvee and underpaying taxes, no one knows how serious this tax evasion is.
The imperial court's thirty-one tax was already a very light tax, but businessmen were unwilling to pay even this small amount of tax. In addition, local government officials had little motivation to tax taxes and were afraid of offending local gangsters. This business tax
Naturally, the more you receive, the less you receive.
By the middle and late Ming Dynasty, the imperial court could no longer collect any commercial taxes.
"Zhong Zhong, what do you think?"
Emperor Hongzhi was silent, and after thinking for a long time, he looked at the Minister of the Ministry of Finance, Zhong Zhong.
"I~ I think it is better for the imperial court to lighten the corvee and pay less taxes."
Zhong Zhong thought about it but still insisted on his opinion.
He is the Minister of the Ministry of Household Affairs, and he believes that it is better for the court to tax less. You can imagine the following officials, who have no enthusiasm for taxation.
Collecting less taxes can gain a good reputation and please local local snakes and businessmen. This was the attitude of the Ming Dynasty towards taxation.
For those who are officials, they do not rely on the salary provided by the court to live anyway. Each of them has a large amount of industry and land behind them, which is enough for them to live a good life.
If they really rely on salaries to live, if the court does not have the money and food to pay salaries, they will know the importance of taxation.
"Yeah~"
Emperor Hongzhi glanced at Zhong Zhong lightly, and then looked at the other ministers.
He thought about the things in the past when these civil servants used money to fight against him. He wanted to do something but said he had no money. The court had no money and they were unwilling to collect it. After all, it was for the purpose of restricting the imperial power.
The court had no money, and the emperor didn't have much internal money. The emperor couldn't do anything if he wanted to. The reason is that simple.
"You don't want to tax, so I have to ask Liu Jin to tax you."
Emperor Hongzhi thought so in his heart.
So he said: "I have passed the decree and appointed Liu Jin as the left minister of the Ministry of Household Affairs. He will be responsible for the tax collection of the imperial court. All tax-related matters can be reported directly to me."
When Liu Jin heard this, he was slightly dumbfounded. The power given by Emperor Hongzhi must have been too great.
After all, the Minister of Hubu was not the Minister of Hubu, but the second-in-command of the Ministry of Hubu. This allowed him to directly report relevant work to Emperor Hongzhi, bypassing the Minister of Hubu, Ji Zhong, and his life in the future would not be easy.
And this tax collection job is really not a good job.