In the forty-eighth year of Tianfa, as Li Laiheng's condition became more and more serious, he became more and more urgent to implement reforms and restore the financial difficulties caused by years of military aggression. Finally, in March of this year, he began the official reform known as Tianmo Reform in history.
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The imperial court announced that in accordance with the previously promulgated "Determination of Official Rules", it would reorganize ministries and agencies, change the household government into a branch, and merge the taxation bureau, salt administration bureau and other institutions.
The Du branch has one Shangshu, left and right ministers, left and right prime ministers, and one left and right counselor. It is divided into two departments: the administrative office, the second council office and the land tax, shipping, taxation, salt (salt), Tongfu (currency), treasury, and honest salary.
, military pay, system (auditing projects, funds and miscellaneous expenses), ten accounting departments and a gold and silver treasury.
Each department, department, and treasury is divided into officials such as Lang Zhong, Yuan Wai Lang, and Chief Supervisor. Except for the gold and silver treasury, which has fewer personnel, each department and department generally has more than ten people.
There is also a sending and receiving inspection office (sending and receiving documents and urging things to happen), with Yuanwailang and three chiefs. In addition, there are more than 100 department staff and more than 400 additional divisional staff (langzhong, Yuanwailang, chief).
After the establishment of the branch, not only the internal organization was adjusted, but also, as the highest financial management agency, it began to clean up and rectify the national finances.
First, the seventh month of the lunar calendar at that time was used as the beginning of a fiscal year. Budgets and final accounts were drawn up, finances were sorted out, and personnel were dispatched to various provinces to investigate taxes and all administrative expenses, so as to achieve a state of "from the royal family to the local government, every detail was taken care of."
As one of the important measures for restructuring at the end of the day, fiscal clean-up aims to use the Du branch as the financial center, divide national taxes and local taxes, and complete budget and final accounts.
The staff of the branch spent a lot of energy investigating the total annual income and expenditure of each province, reviewing the total annual income and expenditure of each province, formulating local tax regulations, piloting the budget and final accounts of each province, and finally formulating the accounting law, checking the exact number of annual income and expenditure across the country, and promulgating local tax regulations
, determine national tax regulations.
After completing the preliminary clean-up, the 49th Tianfa branch promulgated the national tax regulations, tried out the national budget and national final accounts, and determined the royal family's funding and the task of establishing the Audit Court during Li Laiheng's lifetime.
While reviewing the fiscal revenue and expenditure of each province, the Du branch also started formulating the fiscal budget for the 50th year of Tianfa.
The provincial annual income and expenditure budget report book is compiled by the provincial clean-up and finance bureaus. After the compilation is completed, it is approved by the provincial envoy and submitted to the provincial branch. The provincial branch then summarizes the budget funds reported by various ministries and institutes and prepares a national budget.
The budget was nominally established, but with a budget deficit as high as 90 million yuan, various provinces still petitioned for revisions, so that the budget was in danger of being overthrown. The provincial branch had to petition twice to maintain the original budget.
Li Laiheng personally came forward to suppress all objections.
In terms of existing problems, the first is that the preparatory conditions for budget preparation are not yet mature. For example, the accounting law, national and local tax divisions and other regulations have not yet been perfected, and the public treasury has not yet been unified. If the budget is compiled hastily, it will naturally be full of contradictions.
Secondly, the fiscal budget should determine fiscal revenue and expenditure based on the country's major policies and policy priorities.
However, Tianfa's 50th-year budget was mixed and mixed, purely because Li Laiheng pushed forward forcefully because he knew that time was running out, and the preparation plan lacked focus.
Third, the fiscal budget should be balanced, and if there is a deficit, clear ways to make up for it should be made clear. However, regardless of whether the provincial or national budgets are negotiated in terms of deficits, Li Laiheng is determined not to stop the war with the Daimier Empire, and military expenditures cannot be reduced.
, the budget deficit was extremely large, and public debt had to be issued to cover the deficit.
Although some people think that this budget is "all kinds of messy accounting books", it determines the basis of the fiscal budget system of the Shun Dynasty. It is also the first national fiscal budget preparation in Chinese history and provides the basis for the upcoming fiscal year of the Xiaozong Dynasty.
The organization laid an extremely good foundation.
Fiscal reform is the basic source of all plans for restructuring at the end of the day. Because the reform steps are too large and military expenditures are huge, fiscal problems have become very prominent for a while.
At that time, the imperial court had completely abolished all remnants of the imperial examination system, implemented a comprehensive academic reform, and ordered all provinces, prefectures, prefectures, and counties to set up large universities, middle schools, primary schools, military preparation schools, normal schools, industrial schools, and monastic schools, etc.
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Under the banner of academic reform, the creation of schools became popular. The Ministry of Civil Affairs has a police school, the branch has a planning school, the Army Ministry has a military school, the Ministry of Justice has a law school, the Ministry of Commerce has an industrial school, and the Ministry of Industry has a school.
The department also has an art museum.
The issue of school funding is therefore particularly important.
In addition, there is the issue of revitalizing industry. By the end of the Tianfa Dynasty, industrial and commercial taxation had become the most important pillar of the Shun Dynasty's national fiscal revenue. Therefore, the public opinion for implementing mercantilism and revitalizing the country's industry to dominate the world market became increasingly strong.
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To support national industry, it is necessary to provide financial policy support and preferential treatment, among which tax reduction and exemption policies are the simplest way.
The imperial court has indeed formulated some preferential policies and incentive measures for industry and commerce very early on, such as rewarding industry and commerce with awards, borrowing official funds, participating in public shares, and sometimes reducing or exempting some goods taxes, etc.
However, most of these measures had no clear legal provisions and were rather arbitrary, failing to formulate a complete fiscal policy to revitalize industry and commerce. It was not until the end of the year when the system was reorganized that a mercantilist fiscal policy was established.
The purpose of fiscal reform is to unify financial power, which will inevitably touch the vested interests of the bureaucracy and cause their backlash and obstruction. Therefore, during the process of restructuring at the end of the day, Li Laiheng took the opportunity to create many major cases, punish corrupt officials, and expand Longyi's
The authority of the security guards has created a problem that the powerful intelligence and governance institutions cannot be replaced.
It was not until Xiaozong came to power that the Longyi Guards were rectified with the support of the eldest princess Li Huirou's mother and son, and this hidden danger was eliminated.
The biggest benefit of the fiscal reform is that it allows the court to have a general understanding of the country's fiscal scale. From then on, it can live within its means and absorb private wealth to a reasonable extent for state needs.
A complete loss of resource mobilization capabilities.
Tianmo's restructuring also cultivated a group of useful talents for the financial consolidation of the Xiaozong Dynasty, thus ensuring the country's long-term peace and stability.
A new era is slowly coming, and the Dashun country is gradually recovering from the overly tense and militaristic state at the end of the Sejo Dynasty. The civil atmosphere is becoming more relaxed, the development of industry and commerce is prospering day by day, and the folk customs of luxury, conceitedness, martial arts and arrogance are in line with
The scholar-bureaucrats were practical in dealing with the world, and the academic style of both civil and military talents was integrated, forming a very special background of the Shun Dynasty people in the late Shizu Dynasty.
Citizens of the Shun Dynasty who had a certain amount of property often purchased large quantities of overseas goods and were extravagant and eager to compete with the nobility. However, when war broke out on the border, they enthusiastically donated their property and joined the army on horseback.
Being extremely poor and praising the rich yet calmly donating, being domineering and martial yet sacrificing oneself on the battlefield have become a contradictory temperament among the people of Dashun.