Chapter 639: National and local taxes are split between 60% and 40%
With the benevolence of the Duke of Yue, he broke through the state and massacred 20,000 stubborn soldiers in the city. The entire Shandong Province was declared recovered. This was also regarded as a New Year's gift to the emperor by the imperial soldiers. In the direction of Henan, Nanyang and Zhou were still there.
However, Zhu Zhongyi, the emperor's righteous son, held on and led Guide Town to fight continuously. He cooperated with Zheng Zunqian and others to regain Ningfu and captured Guangzhou. Houzhou's Zi was completely cut off and surrounded into a lone army. To the west, Nanyang followed Xiong'er Mountain, Funiu Mountain and Fangcheng Mountain.
Nanyang was barely defended by a line of natural danger, and this important passage was preserved. The business alliance passed through the customs, and Yang, relying on Yang, also defended the lower reaches of the Han River. From the overall situation, although Wu Sangui is now guarding Xi'an and guarding the Guanzhong Plain
, and secured the Wuguan Pass, connected with Nanyang, and defended Huguang. However, after the Ming army captured Hanzhong, although Li Guobai still defended the town, he was already very uncomfortable being besieged. Similarly, Yanghe Prefecture was also besieged, and both sides fought numerous battles.
This time, the Qing army was still unable to relieve the siege, let alone reinforce Xu. The battlefield could only be divided and defended. Seeing that the Ming army first launched its force in Hanzhong this year, and then launched its force on the eastern front, basically regaining the rest of Henan and Shandong.
Several fortresses can only be threatened. Xi Ming's army has already marched into Taihang. They successfully entered Hebei from Henan along Taihang. They first took the name and then entered Zhending. They were about to hit Baoding. The city of Zhending was captured.
Zi could only hurriedly divide the guard Tai Zhi into the Wolf Guide. Especially in the two battles between Jinan and Zhou, nearly 30,000 people were killed. The prisoners of Zi were no longer injured, but had their backbones broken.
It is possible at any time that the whole army will be overthrown and the war will come to this end. In fact, everyone is very pessimistic now. The problem now is that it will not be easy for them to withdraw. This year, the Shao Dynasty will start the imperial gathering system again.
As soon as some of the garrison generals began to come to Beijing, the main purpose of the Chaoji was to strengthen the central government's control over the local affairs. After the Bai lost control, the need became more and more important. In fact, starting from the Han Dynasty, local officials regularly reported to the central government. Calling the Shangji Chaoji was not just a matter of
Meeting the emperor in Beijing is a kind of central review and investigation. Therefore, every year, the prefects of various prefectures, sub-inspections, provincial governors, governors, governors, and inspectors all return to Beijing to meet. During this period, their officials temporarily
The most important thing for the guerrilla and above-level officers who serve in the garrisons in various places is the assessment, which includes officials reporting to all levels of the central government and accepting assessment inquiries. In addition, they also recommend talents, participate in rituals, and local
, reporting on important military issues, etc. This is a face-to-face mechanism, which is more direct and clear than the exchange of official documents. Of course, the court assembly system also facilitates the appointment, removal, dismissal and transfer of officials, especially military generals, who can be removed from their posts on the spot after they arrive.
, don’t worry about him disobeying orders, etc. Now that the Ming Dynasty has revived, the world has not yet fully recovered, and various new policies have been implemented, but the central government does not have enough control over the local areas. At this time, it can only rely on local officials at all levels, but Emperor Tiangao
Therefore, we arrange for them to come to Beijing every year for face-to-face communication, which not only facilitates information exchange, but also helps to improve the authority of the central government. Of course, it also facilitates the examination of officials and even some necessary local projects, as well as the large military expenditure budget
Waiting for a while, they also need to declare and explain in person that a large number of officials have come to the capital for court meetings. The ministries and agencies in the capital are extremely busy. Even Zhu Yihai is summoning ministers every day. He has to meet dozens or hundreds of people every day.
, and the seats were packed every day. Many officials could only meet in groups, and rarely had the opportunity to meet alone. The envoys had to be busy in the capital until the end of the New Year, and even after the Lantern Festival, they began to say goodbye and return.
This year, the main issue that the envoys to the DPRK dealt with was finance. Regarding shipping, storage, taxation, etc., the Prime Minister came to the meeting. The first assistant of the Song Dynasty told the emperor, and once again mentioned the taxation and budget issues: "This year we will start to implement the winter
According to the method of estimation and spring and autumn allocation, financial expenditures are estimated in November and February. After the expenditure for the next year is determined, funds are allocated in spring and autumn to adjust our local taxes. Among them, the land area is estimated according to winter.
After local collection, the required local expenses are first reserved, and the rest are shipped. If the actual usage is insufficient, supplementary adjustments are made in spring and autumn. However, local officials now generally reflect that the winter budget is too low, and too much is left during shipment.
Too little means insufficient local funds, straitened hands, and even causes problems such as local officials defaulting on arrears. Some additional projects, such as water conservancy, disaster relief, embankment repairs, city repairs, etc., also have no money available. It is hoped that the winter budget can be increased and retention can be increased.
Proportion, otherwise even if you pull it towards spring and autumn, it will be very troublesome to adjust it up or down."
Zhu Yihai is very aware of the importance of finance. He has made some modifications and adjustments before. Now there is a winter assessment and spring and autumn transfer system, but it is obviously still insufficient. This is not surprising. No system is always perfect from the beginning. "Recently summoned the governor
When I was waiting for officials, I often heard them talk about this matter. After thinking about it for a long time, I felt that the key to the problem was actually the ratio between shipment and retention. Nowadays, the ratio of shipment and retention for landowners is about 73. In addition, the ratio of lijin, industry and commerce
Taxes, customs duties, salt, tea, tobacco and alcohol monopoly taxes, mineral taxes, etc. are still all turned over to the national treasury. After the war, everything was left to be developed, and there were many places to spend money. In local areas, it was indeed difficult for a clever woman to make a meal without rice. The basics of the Ming Dynasty system before
The tax is very low, and there is no industrial and commercial tax, so even if the government starts shipping six and four, and the government starts shipping six, and the local government keeps four, the result is still not enough for the government, and not enough for the local government. As a result, the local response is to add layer upon layer, which is a waste of energy
, the court continued to impose more levies, such as the burden on the third-class people continued to increase, and finally everyone got into chaos and openly levied one million taels. In fact, the people may have paid five million, and still owed millions to the family.
Now after rectification and adjustment of tax rates and tax types, the situation has improved a lot. However, the local government has no finances. Every penny spent has to apply for transfers from above, which inevitably causes huge problems. "The local financial expenditure is not small.
When we did the winter estimate before, we only included regular expenses, such as local labor, food, money, office expenses, etc. We did not include or set aside other extraordinary items, whether it was disaster relief, water conservancy, or other emergencies, extra overexpenditures, etc.
There is no reservation, so we can only rely on the Spring and Autumn Period for adjustments, but it is not flexible enough or timely enough. The local government has always been out of money. Nowadays, the Qingming Festival is governed and the supervision is strict. I dare not reach out to the people randomly, but sooner or later something will happen." Zhu Yihai is very straightforward
Bai De said, "It seems that the local governments still need to have some finances, and they cannot all be transferred to the central government. Otherwise, they will not be able to do anything, and it will definitely harm the people. Although it is good for the central government to coordinate large finances, it will also make it easier to handle big things, and it can strengthen the power of the people."
The central authority is authoritative, but the restrictions are too strict, which actually causes problems. "In this way, it seems that taxes can be divided into two types: national tax and local tax. There are currently 30 to 40 million taels of land tax per year. Regardless of whether the levy is genuine or discounted, it is still a lot.
You can directly reserve the place according to the proportion. If you don't have enough, you can adjust it. If there is more, you don't have to turn it over, just keep it in the place for reserve. As for the ratio, it was originally 73, but this ratio is indeed too low. It is better to change it to 46."
This chapter is not over yet, please click on the next page to continue reading! "Next, four or six words are not too much"
"No, there are four in the central government and six in the local area. There are three in the county, one in the province, one in the prefecture, and one in the sub-inspection sect. In this way, each sect has a sum of money and food in hand, and the work will be more efficient. Of course, money can
Leave more to local governments and allow local governments to have their own finances, but they must strengthen corresponding supervision and not become a source of corruption. "Money must be budgeted first, and it must be audited after the year. Some major expenditure items must also be obtained from superiors first."
It has been approved and cannot be used indiscriminately.”
The bulk of local expenditures are still officials, salaries, and office expenses, especially salaries, which were not open and transparent in the past. The government set too little and did not retain it for the local government. Therefore, this huge gap was covered by tax in the past.
Levy, or additional fire consumption, or other names, such as raising horses in a stable
Let this part of the expenditure be actually calculated, and officials should be given real salaries and coordinate expenditures. However, office expenses and other expenditures are also a large part of government expenditures. Zhu Yihai's current expenditures are directly allocated to the central fiscal budget.
Of course, there are many other projects such as building roads, bridges, cities, water conservancy and disaster relief, which are not regular items. There are also a lot of expenses such as helping the poor, rescuing orphans, local offices, and public funding for scholars. "In addition to
In addition to 46 cents of land and silver, land and house transaction tax, livestock transaction tax, slaughter tax, carriage tax, fishery tax, and mineral tax can all be divided into 46 cents, with 60% retained in the local area, 40% turned over to the state treasury, and other salt and tea.
Income from the monopoly on tobacco, alcohol, ginseng and sugar goes to the DPRK. In addition, its output tax, license tax, customs tax, and regular tax are all divided between the local and the DPRK. They all belong to the central treasury. Product taxes are levied ad valorem at the place of production, with different tax rates for different categories.
All taxes are collected and returned to the national treasury. Excise taxes are also collected ad valorem. They are levied based on the local wholesale price within six months and based on classified tax rates. All taxes are paid to the national treasury."
The product tax and excise tax mentioned by the emperor are the two major categories of industrial and commercial taxation today. Excise tax is a turnover tax. A tax levied on its circulation. The taxpayer is the person who produces and sells the product, and the actual taxpayer is the consumer.
Output tax is a tax levied on the production and processing process. There are not many types of taxes at present. Although business tax is also collected, it is difficult to supervise the plan, so it is mainly based on valuation to set a level and then collect the corresponding business tax. Compared with
The tax rate was set relatively low and the dynasty also levied tax. Branch tax and seat tax were actually surcharges on turnover duties and business taxes. From the initial unified value of 1 per cent, to now, different commodity categories are levied with different tax rates on all income.
It is paid into the emperor's military treasury and is used exclusively for the military expenses of the imperial camp. Other taxes, such as license fees, are required for all businesses to apply for licenses and pay fees according to different industries and scales. This also includes many dental license fees. Those engaged in intermediaries
Those who sell salt must obtain a license to sell salt, those who sell tobacco and alcohol must obtain a license to sell tobacco and alcohol, and those who sell department stores must obtain a license to sell tobacco and alcohol. Those who sell department stores must obtain a license to sell salt, such as opening a bank
A pawn shop must obtain a professional license and pay special taxes. For example, pawn shops must pay pawn tax. Commodities are mainly levied from product tax, goods tax, and business tax. Here, monopoly tax, resource tax, and customs duties are collected.
, Lijin, license tax, etc. There are also other taxes, such as vehicle and horse tax, slaughter tax, mineral tax, etc., which have also been added a lot. Originally, all these tax revenues were turned over to the central government. Now Zhu Yihai proposed to share some taxes with the local government.
, and even plans to set aside some taxes as local exclusive taxes in the future to strengthen local finances. "The income from the sale and rental of other government-owned land, mountains, forests, and minerals will temporarily be owned by the state."
"The Ministry of Household Affairs will arrange for people to do statistics. After increasing the land tax by 30% to the local government and sharing the other tax parts with the local government, will it be able to meet the normal local expenditure? It is best to have a little surplus. If it is not enough, you can divide it more.
Give some to them. Of course, a strict budget system must be formulated. Money and taxes are all people's wealth. Every penny must be used where it is intended. It cannot be wasted. The ministers were a little surprised that the emperor was so generous. He not only gave land to local areas.
Ding Zheng's share was increased by 30%, and many industrial and commercial taxes were also divided between 40 and 60 to local governments. Although the monopoly and tax on salt, tea, tobacco, alcohol and sugar, mineral taxes, customs clearance, customs, and the proceeds from the sale of land resources still belong to the central government, the lijin still belongs to the central government.
Return to the imperial camp, but this concession is still very amazing. The increase in local retention and tax sharing may even double their fiscal revenue. "Now, will it be given too much? Should we do it step by step, first of all?"
According to the shipping and retention, 50-50% will be collected, and then the rest will still be temporarily returned to the household department, and the remaining gold will be returned to the imperial camp?
The government offices belong to the Ministry of Household Affairs, and the minor government supervisors belong to the inner treasury?’ “There is an uneven distribution of wealth among the local areas. If the income of poor areas is small and the expenditure is insufficient, can it be supplemented by the surplus from rich areas?”
Zhu Yihai made a suggestion, but Zhu Yihai shook his head and refused, "Since you want to divide, then divide more. Don't ask for money like a landlord. Our purpose is to revitalize the local economy and reduce the burden on the local people, so we can't be stingy if we keep more and divide more. Otherwise, we should not be stingy."
In the end, if this place has no money, it will still find a way to transfer it to the people. If it is never paid, it cannot be broken. As for saying that the reservations between provinces and localities are used to adjust, how can the place have any enthusiasm in the future? Who is willing to give up their own money?
The money saved is then transferred to other places? If you do this, everyone will think of ways to use up the money, and even spend money unexpectedly at the end of the year. Isn't this the original intention?
In wealthy places, it is a good thing to have savings. You can use some of it to reward officials in proportion, and you can even do more projects that are beneficial to people's livelihood, and you can also build some local government-owned industries. If you just use money to make money,
If the goal is to equalize wealth and poverty, then which place will actively run errands?
"Let's follow this plan first and see how the specific situation is. Don't create a place where everyone is carrying a deficit and is shrinking from doing things. How can this work?"
When the emperor said this, the ministers did not object. In fact, everyone knows that the local people have always been burdened. In fact, the main reason is the local additional assessment, and the main reason for the additional is that the central government does not reserve much food for the local area.
For example, a high official does not necessarily prevent corruption, but if it is too low, then many people will commit corruption even if they take advantage of others. In other words, in troubled times, there are many thieves and thieves. This is the reason.