For ancient society, inheritance tax was like a nuclear bomb. Even Lao Zhu, who was not afraid of heaven or earth, dared not really implement it. After all, he did not want to be an emperor who was the founding emperor and then destroyed after the founding of the country.

Of course, Li Jie knew that Lao Zhu did not dare to implement inheritance tax, so he also prepared a second law. He smiled again and said, "The second law is also related to taxes, but it is not inheritance tax, but land tax!"

"Trade tax? Didn't the court have it long ago?" Zhu Biao was a radical that was a little puzzled when he heard this. To be precise, the Ming Dynasty did not have the term "land tax", but should be called land tax. Coupled with the corvee labor of the people, these two forms of tax labor are the responsibilities imposed by the court on the people.

"The land tax is not a land tax, but a single tax. Now the land tax and corvee labor of the people are too complicated. The people not only have to pay grain according to the land, but also have to bear a lot of corvee labor. This is actually a very heavy burden for the people, especially corvee labor. There are many tricks in it and it is also the easiest to affect the lives of the people. Therefore, it is better to convert it into money and grain and merge it with the land tax to form a land tax."

The method Li Jie mentioned was actually a whip law in the Ming Dynasty, but this legal reform was only established during the Jiajing period. In the early Ming Dynasty, the law of land tax and corvee labor was still implemented.

Among them, land tax is fine, but corvee labor is very complicated, divided into regular labor, all labor and mixed labor service, etc. These labor labor is under the supervision of governments at all levels, and officials at each level can do their best to get benefits from it. It can easily bring heavy burdens to the people, and even family members are destroyed. Therefore, tax laws have to be reformed during the Jiajing period.

"Your proposal is good, but it seems to be of no use to prevent land annexation, right?" Lao Zhu pondered for a moment after hearing this, and finally asked with a puzzled look on his face.

"This is just a premise, and the next is the key!" Li Jie smiled mysteriously and said, "The proportion of land tax is not fixed. The Han Dynasty initially stipulated that fifteen taxes were one, which was considered a relatively light land tax, so that the people could rest and recuperate. The proportion of land taxes in later dynasties was different, and even the tax rates in different places were not necessarily the same in the same dynasty."

When Li Jie said this, he looked up at Lao Zhu, because the last sentence he said was Lao Zhu, and the tax rates in different places in the Ming Dynasty were different. For example, the tax in Jiangnan was five taxes and one tax. Not only because Jiangnan was rich, but also because they supported Zhang Shicheng and opposed Lao Zhu. So after Lao Zhu conquered Jiangnan, he gave heavy taxes to Jiangnan. In contrast, the taxes in other places were much lower, for example, in many places, there was only a ratio of fifteen taxes.

Lao Zhu didn't seem to care what others said about him, but listened very much. At this time, he urged again: "Speak!"

"Yes!" Li Jie agreed and continued again, "Actually, looking at the whole country, the land tax and corvee labor in our Ming Dynasty were a bit chaotic. If the land tax and corvee labor were combined into land tax, it would be much simpler and more straightforward, which would also avoid local officials from intervening. In terms of the proportion of land tax, I suggest that the terraced land tax can be implemented!"

"Terrail tax?" Old Zhu and Zhu Biao all showed puzzled expressions when they heard this strange name.

"It is the terraced field tax. For example, if a person owns land less than 100 acres, he only needs to pay the tax according to the lowest 15 tax. If it exceeds 100 acres, the tax rate will go up to a higher level. For example, if it can be taxed ten or one. If it exceeds another limit, the tax rate will rise. Until one limit is finally reached, the person will lose money if he owns land. In this way, will anyone still be willing to merge the land?" Li Jie explained with a smile.

This step-by-step tax is actually an inspiration found in later generations of step-by-step electricity prices.

When Lao Zhu and Zhu Biao heard this, their eyes lit up. They felt that this method was very feasible. Of course, the formulation of the land tax would definitely not be as simple as Li Jie said. After all, the land tax is divided into several types, and the land tax cannot be generalized. However, Li Jie's idea is not problematic. As long as the proportion of land tax is controlled, they can completely determine the amount of land that each person has.

"This method is feasible. The court does not prohibit them from owning land. As long as they have money, they can buy as much land as they want, but the tax must be decided by the court!" Lao Zhu slapped the table and said excitedly. He dared not charge the inheritance tax, but the land tax was completely fine.

In fact, Lao Zhu had long known that the taxes in the Ming Dynasty were very complicated, and he had thought about changing the current situation, but he had never found a place to start. Now Li Jie's words pointed out the aspects and proposed a solution to land annexation.

Although it is not easy to implement the law of the terraced field tax, the resistance to the terraced field tax is much smaller than that of the inheritance tax. With Lao Zhu's prestige and ability, it can be implemented completely because the terraced field tax is essentially a conspiracy. The court does not prohibit you from buying much land. As long as you have money, you can lose money to operate the land.

"Father, as far as I know, some fields are clan fields held by the family. If these people spread the fields and each person only holds a small amount of land in his name, in fact, the entire family still holds a large amount of farmland?" Zhu Biao raised a very practical question at this time.

"Your Highness don't have to worry. In the face of interests, sometimes even the affection of parents cannot stand the test, let alone a huge family. If they really dare to do this, I am sure that the entire family will fall apart without two generations!" Li Jie replied with a smile.

"Yes, Biaoer, you still have too little knowledge of the situation of rural clans. Those clans may be very united externally, but there are actually many internal conflicts. In the past, they could still form groups in order to survive. If they divide the clan fields, there will definitely be conflicts in internal interests. Then no one needs to do anything, and they will fight themselves!" Lao Zhu also said with a smile.

Seeing that Li Jie and his father had the same view, Zhu Biao was also a little ashamed. It seemed that his knowledge was indeed a little worse. However, he was also surprised that his father lived in the countryside since he was a child and naturally knew the clan very well. However, Li Jie was born in Nanjing and had no experience in rural life, but why did he also know so much about the clans?

"Is this the difference between geniuses and ordinary people?" Zhu Biao thought to himself. This seemed to be the only reasonable explanation. After all, Li Jie has too many unusual things and cannot be measured with common sense.
Chapter completed!