When it comes to the tax reform system, all the cabinet officials were worried.

These days, the cabinet has been discussing it many times, but there is still no feasible policy.

Before Tianwu, the Ministry of Revenue was in charge of the country's territory, land, household registration, taxes, salaries and all financial matters. In addition to the Ministry of Revenue Affairs Department, the Ministry of Revenue Affairs also had a Qingguan Department in charge of the money and grain of the provinces, and also managed some common affairs of other yamen. The responsibilities were mostly intertwined, such as the Zhejiang Qingguan Department of the Ministry of Revenue, the Huguang Department of the Ministry of Revenue, and the Shaanxi Department of the Ministry of Revenue, and the chief official was the fifth-rank doctor.

After Zhu Cilang implemented the division of civil and military affairs in the second year of Tianwu, the functions of collecting taxes and paying salaries of the Ministry of Revenue were taken out separately and handed over to the head of the Ministry of Finance. The Ministry of Revenue was only responsible for the country's territory, land, household registration and other matters.

After all, Zhang Guowei, the Minister of the Ministry of Revenue, had managed taxes and still had certain opinions on tax reform. He first expressed his views.

"The tribute of the three generations was to assist and complete, and the land was stopped. There were households in the Wei and Jin Dynasties. The name of the transfer was to rent taxes, and those with households had to rent cloth and silk. There were households outside the fields. In the early Tang Dynasty, the method of transfer was established. If there were land, there were rents, and if there were households, there were mediocre people. If there were grains, silk, and silk were transferred. If there were silks, there were cloths and cloths, there were also people outside the households... "

"Yang Yan became two taxes, and there was no one among the people. The rich and poor were the difference. Although they were rented, they were mediocre, and the name of adjustment was completely invisible. In fact, they were mediocre and transferred to the rent. In the Song Dynasty, they did not reduce the mediocre, but were transferred to the rent, and then collected money and rice... "

After all, Zhang Guowei was a knowledgeable person and read a lot of books. From the Xia, Shang and Zhou dynasties, he gradually analyzed the tax reform policies of various dynasties, presented facts and reasoned. After a great explanation, everyone listened with relish, but they didn't know what he wanted to express.

Qiu Zhizhong was confused when he heard this and couldn't help but say, "Gei Zhang, according to your opinion, how should our dynasty tax reform be carried out to completely eliminate the bad policies of the emperor's words of "spinning the hunchback"?"

"Well......"

Zhang Guowei took a sip of tea and moistened his throat, saying: "The policy of eliminating the bad practice of kicking the hukou is nothing more than the use of tax loopholes to greed. The court only needs to uniformly stipulate the specific capacity of the hukou, pay the flat hukou top, and do not allow it to emerge..."

The method Zhang Guowei said is actually to imitate the silver round system to eliminate fire consumption, because the weight and quality of the silver round are fixed, which means that there is no need to melt the broken silver paid by the people to generate fire consumption.

The capacity of a unified hukou is. If the people pay grain, one hukou is one hukou, and two hukou is two hukou. If the grain does not rise above the top, it will naturally give officials no chance to kick hukou. It is simple and crude.

As soon as these words were spoken, Li Yan from the Ministry of Education and Culture stood up and objected. He felt that Zhang Guowei's method to treat the symptoms but not the root cause.

Because the reason why local officials use is that the food will cause losses during the transportation of grain to warehouses in various places, which cannot be solved by a unified measurement.

For example, a county needs to collect 10,000 shi of tax grain. It is loaded into sacks from the county warehouse and transported to the government or provincial warehouse by carriage. Some losses will inevitably occur during the shipment and transportation. When it comes to weighing it above, it may only be 9,900 shi.

What should I do if there is a small amount of 100 stones of grain? It is more than 10,000 kilograms. Do I need the local government to subsidize it themselves? ("Research on the yield per mu of grain in China in the past dynasties" believes that one stone in the Ming Dynasty weighs 153.5 kilograms, and one kilogram in the Ming Dynasty weighs 594.6 grams, which is equivalent to the current 188 kilograms)

Obviously it is impossible. Local officials must try every means to make up for food from the people.

The ministers in the cabinet nodded slightly, all thinking that this was reasonable. Mao Xiang, the Minister of the Honglu Temple, suddenly said: "If the court asked the court to make up for these losses, how much more stone grain would it take each year?"

Mao Xiang was born into a family of officials for generations. He never went to the countryside or became a local official, so he could not understand the local market.

Li Yan did not laugh at his ignorance, but just smiled and said, "It depends on the appetite of the local government. The loss was reported by them."

After thinking about it carefully, Mao Xiang suddenly realized that this was a bottomless pit. When he met a greedy local official, he said that he had lost tens of thousands of kilograms and the court could not check it carefully.

This place consumed tens of thousands of kilograms, and there were nearly 2,000 prefectures and counties across the Ming Dynasty. The loss alone was astronomical every year.

This proposal did not work. Chen Tingyang, the Minister of Maritime Affairs, proposed to learn Zhang Juzheng's whip method, change the tax grain to pay silver dollars, and the court purchased grain from the people to store it.

Listening to everyone's discussion, Yang Tinglin listened carefully. He looked at Huang Zongxi, the Minister of Finance, who wanted to speak but stopped, and said, "Huangbutang, please tell me."

Since Cheng Guoxiang passed away from illness the previous year, Huang Zongxi, who was in his early forties, took over as the Minister of Finance. In the past two years, he has been diligent and has no longer studied the idea of ​​Xujun, and has devoted himself to taxation.

Hearing the name of the Prime Minister, Huang Zongxi stood up and said, "I see that the land tax in the world has increased day by day. The people have suffered and taxed for a long time. There are harms that the accumulation is not returned. There are two taxes, and there are power differences and silver differences. It is worth ten years. There are harms that taxes are not produced. There are harms that the land is not produced. There are harms that the land is not equal. What is the harm that accumulation is not returned? If the tax is determined, what can it be done? Therefore, there are fewer benefits for a while, and the harms that are great for future generations!"

Huang Zongxi spoke as slowly as Yang Tinglin, but he did not have the aura of Yang Tinglin covering the world. He first followed the Ministry of Revenue Secretary Zhang Guowei just summarized the drawbacks of the tax reform system of various dynasties and senators, and analyzed the drawbacks of Zhang Juzheng's one-whip method.

He finally concluded a truth: every tax reform is very fucked. If it is not changed once, it will further increase the tax and harm future generations!

Yang Tinglin and others were thinking about it, while the eunuchs of the Silijian were confused and thought to themselves what kind of bullshit theory was this?

Qiu Zhizhong asked with a smile on his face: "What's this? I heard that Zhang Taiyue (Zhang Juzheng)'s whip method was a move that turned the tide and gave my Ming Dynasty a revival. What's the bad politics?"

Huang Zongxi said politely: "Duke Taiyue's reform move did reverse the financial crisis that was difficult for our Ming Dynasty to escape the disaster and devils, but his disadvantages were also extremely great, especially the people at the bottom."

"How to say it?"

Qiu Zhizhong asked, and then said, "Please please give me some more common words."

Huang Zongxi cursed illiterately in his heart and said, "In the early days of our dynasty, taxation directly collected food, cloth and other physical things. After Taiyue Gong's One Whip Law, taxation was streamlined and grain was changed to silver tax. In theory, this is a good thing, making the taxation of the court more convenient."

Qiu Zhizhong listened carefully to see what kind of flowers he could say.

Huang Zongxi continued: "However, it is very inconvenient for farmers to pay taxes, because farmers need to bring their own agricultural and sideline products such as grain and other agricultural products to the market for silver before they can pay them."

"This has led to merchants becoming tooths (intermediaries) between taxpayers and tax collectors, and they can arbitrarily lower the price of grain in order to obtain high profits. Farmers use a lot of grain to only get a little money!"

Hearing this, Qiu Zhizhong understood no matter how stupid he was.

To put it bluntly, farmers have to wait until the grain is sold and then pay taxes with silver, which will be exploited by merchants!

Farmers were originally only exploited by the government, but since they switched to silver to pay taxes, they were exploited by merchants, so they have even more miserable.

Huang Zongxi concluded: "The land tax is levied, and silver is not a source of agricultural production. Taxpayers will increase the burden due to the silver being disbursed, and the people will suffer!"

He did not say bluntly that the economic prosperity of the Wanli Dynasty was partly a false appearance, because every tax season, a large number of farmers went to the market to sell grain, and merchants were busy collecting grain, and the market seemed prosperous.

Since silver was sparse at that time, more food was needed to exchange for a little silver, farmers had more food to transport to the market, and more vehicles were transporting silver, making the market more "prosperous".

Little do they know that the more prosperous the market is, the more poor the farmers are. The government and businessmen will eventually make a profit!
Chapter completed!