Zhu Yunwen added a generous salary to all officials in the court, and even decided not to build a tomb for himself in order to make up for the deficit of the Ministry of Revenue. In this case, no one would be willing to object to the commercial tax.

This is mutual compromise of interests.

Zhu Yunwen didn't care about the interests of officials, the interests of the Ming Dynasty's treasury, and sacrificed his own interests.

However, after all, the collection of commercial tax is not just a word from the emperor. If an imperial edict is issued, the whole country will implement it meticulously like a fabricated procedure. If the collection of commercial taxes is carried out, the commercial tax department must be established, the commercial tax official laws must be promulgated, and the corresponding charter must be investigated. For this reason, Zhu Yunwen, the Ministry of Revenue and the Ministry of Justice held a small court meeting for half a month.

Fortunately, this was in ancient times, not in modern times. The commercial behaviors in the Ming society were relatively concentrated and single. Unlike later generations, there were so many messy types of business. In the current Ming Dynasty, there were only seven types of civil and commercial behaviors: food, drink, accommodation, transportation, entertainment, iron smelting, and large-scale commercial behaviors in the four cities of grain, iron, coal and cloth.

Moreover, the business behavior of the Ming Dynasty was concentrated, that is, "urbanization". More than 90% of the business behaviors occurred within the city wall, and commercial behavior outside the city wall or outside the city was equivalent to zero.

There are two types of food. One is that the people grow grains, except for the grain tax. If the food retained for one year, the excess food will basically be sold to grain merchants in nearby counties for money to purchase daily necessities and clothing. The business behavior of grain merchants selling grain in county towns.

Second, restaurants and restaurants are also in the city. Unlike later generations, there are farmhouses everywhere, and small restaurants are all at the beginning and end of the village. In this era, only fools would open business in the countryside.

The business behavior of wearing is even more single, mainly the cloth store. There are two sources of goods in the cloth store. One is the clothes weaving and sewing by women from private villages, and the other is the clothes purchased by wealthy merchants from various provinces from the Jiangnan Weaving Bureau and the Liaodong Weaving Bureau.

In the Ming Dynasty, there are no commercial activities in this area. There are no real estate. At most, it is folk craftsmen and bricklayers. Although there are also private property purchases and transactions among the people, it is rare after all. In addition, it is a transaction between private people, so there is no need to check taxes.

Use, grocery shops, blacksmith shops, the former is pure business, while the latter is a craftsman, and is a craftsman, and is temporarily no longer paid taxes.

In the Ming Dynasty, there is an office station, which is under the official office, renting horses, carriages, donkey carriages and the people. The income earned by the income, except for the wages of the station, all income is confiscated, so there is no need to be taxed.

The second is the escort agency, which serves wealthy merchants and earns commissions by bodyguards. It is considered a type of commercial income and should be charged taxes.

The entertainment business in the Ming Dynasty was mainly brothels, brothels and opera troupes. The first two were big business tax owners. In the Yiyue Pavilion in Nanjing, Zhu Yunwen asked Zhu Zhi, and the latter reported that the beans poured from the bamboo tube were reported. Yiyue Pavilion's annual income was always 60,000 to 70,000 taels.

The opera troupe has no fixed performance venue these days. The festivals are held in temple fairs and festivals, and the singing festivals are the main sources of income. They come and go without a trace, and tax checks are not realistic at all, so they give up.

Iron smelting!

In fact, as early as the Hongwu period, Taizu allowed private people to contract iron ore and smelting iron. If there was iron tax, the corresponding tax was collected according to the weight of iron smelting. The proportion was about one to one and one for one. At the same time, the remaining smelted iron products were purchased by the government and were not allowed to be traded privately.

Now that Zhu Yunwen has let go of private iron smelting business, the commercial tax must be levied.

"If you have business registration, any business person must go to the prefecture and county business department to register and obtain a license, otherwise you are not allowed to do business."

This is the first rule set by Zhu Yunwen, which is probably similar to the industrial and commercial business licenses in later generations. Of course, the punishment is much simpler and rougher than in later generations.

"Once unauthorized business activities are discovered, they will be killed!"

The first thing to know about the basis of collecting commercial tax is how many merchants there are. You cannot say that you do business when you want to do business, and you can farm when you want to farm. The purpose is to facilitate management.

"The provincial administrative department has established a commercial tax audit department, each prefecture has established a commercial tax audit bureau, and each county has established a commercial tax audit team. Anyone who has business activities will be registered and registered."

As for the villages below the county, there is no need to worry about it, because there is no business at all. It is nothing more than a private transaction between the people. Why do you care about it?

It is easy to set up a business tax department. If you decide on a clear product, the local government will naturally recruit people. In a county, there are always more than a dozen literati who recognize numbers and characters. The difficulty of establishing a team is not very big.

It is rare, it is the system and the law.

In this regard, we cannot copy later generations because of different national conditions, social forms and business behaviors.

"In addition to what I just said, if you have not arrived at the yamen to apply for a business license, the prices in each province can be decided to determine a stable price based on local people's conditions."

Zhu Yunwen gave an example, "The floating of the upper and lower red lines shall not exceed the official standards. Grain, salt, iron, cloth and coal are now the five goods that use the largest amount of money and goods, and the largest interaction between money and goods. Local governments must strictly control it. If there is a shortage, prefectures and counties report to the province, open official warehouses to stop prices, and merchants are not allowed to goug prices beyond the red lines. Violators will be killed immediately and their property will be lost."

Zhu Yunwen said that officials from the Ministry of Justice were busy bowing their heads.

"The most important basis for business transactions is integrity. Merchants often use any means to do things. For acts of breach of trust and breach of contract during the business process, the local commercial tax office will accept and investigate. After verification, the breach of trust will be fined and confiscated from the plaintiff.

The transactions between local governments and private merchants are also subject to this law, and forced transactions and repentance after transactions are not allowed."

The new Minister of Justice Zhang Chun's heart was beating wildly.

Zhu Yunwen said a lot more, all of which were the memory clauses in his mind about the remaining civil and commercial laws in his later generations. After a slight change, he took them out and then confirmed them with the officials of the Ministry of Revenue and the Ministry of Justice, and recorded them one by one.

"In terms of the law, these are tentatively set. In the future, check for omissions and fill in them slowly."

Zhu Yunwen took a sip of tea and soaked his dry throat, and then turned his eyes to Xia Yuanji.

"As for commercial tax, the ladder tax law I mentioned before remains unchanged. The business behavior of local prefectures and counties, after the purchaser and the seller complete the business behavior, the seller shall provide the purchaser with the certificate. The purchaser can go to the Commercial Tax Office to exchange for silver and money with the certificate, and the amount of money is one thirty of the transaction amount."

Invoices are necessary, but if the official does not come forward, it will be difficult to obtain a living soil, and the invoices can be exchanged for money, which greatly encourages ordinary people to take the initiative to request invoices after the transaction is completed.

However, many people in the folk were illiterate, so Zhu Yunwen had to take out the Arabic numerals invented by ancient India for this purpose.

The format of the invoice is to be copied in Arabic numerals and Chinese characters.

The act of falsely changing the amount of invoices will be immediately executed once verified!

The law is indeed too strict, but only strict laws can ensure that private merchants do not go on a wrong path from the beginning, nor will they be filled with ghosts and monsters from the beginning. Only strict laws can ensure that the old empire like the Ming Dynasty can operate from top to bottom with high efficiency and precision, just like the Qin Dynasty in the farming and war system.

When the business practices in the Ming Dynasty became law-abiding, strict laws will naturally become loose. If even the people began to have the concept of keeping faith and law-abiding, they would naturally supervise in their daily lives, and the only function of the law would be punished.

"In addition, from today on, the official grain, iron, salt, and coal, and the two weaving bureaus in Liaodong and Jiangnan, all the goods who purchase goods will pay a tax in advance, the amount is 40 taxes and one, and the official certificate will be issued.

If the goods are sold by the merchant themselves, the voucher can offset the equal amount of commercial tax when the year-end Commercial Tax Inspection Bureau collects taxes. If the merchant chooses to transfer the goods to others, the person who takes over can ask the person who turns over to obtain the official certificate issued by the transferee for deduction at the end of the year. If the person who turns over refuses to provide the certificate, the person who takes over can report it to the Commercial Tax Inspection Bureau."

Zhu Yunwen originally considered value-added tax, but the value-added tax did not meet the current national conditions of the Ming Dynasty. He could only take out part of the transfer tax in the value-added tax to be used for excessive use, because the industrial chain of self-production, processing, wholesale and sales in the Ming Dynasty is not perfect at all, and there is no need to create such a complex tax as value-added tax.

Moreover, the main focus of commercial tax is on the five types of grain, salt, iron and coal cloth. These five types are mostly large transactions. In order to prevent tax avoidance during the transaction, the circulation tax should indeed exist. Considering the transportation cost, although there is circulation tax, it is not charged additionally and can be used to deduct it when paying commercial tax at the end of the year.

It took more than half a month to complete. Zhu Yunwen finally drafted a charter with the Ministry of Revenue and the Ministry of Justice, and then it was implemented nationwide.

At this time, we can see the superiority of the imperial system, that is, absolute efficiency.

Any local governor who receives the charter will do things according to the rules as soon as possible, and will never delay it. Of course, they do not need to discuss and discuss it.

Delay means being disrespectful. If you don’t do it, you say that you will be deceiving the emperor. The Jinyiwei stations across the country are all watching. If you dare not take the emperor’s words seriously, you have to be prepared to be executed.

Although there are still some unsatisfactory aspects and many subtle flaws, Zhu Yunwen has also prepared to slowly improve and supplement the situation. No matter what, the reform of the Ming Dynasty's commercial system and self-built literature for the second year, finally kicked off!
Chapter completed!