Imperial Master of the Ming Dynasty

In prison, under the new crooked neck tree.

There was an autumn rain last night, and the patter made people anxious.

The sky has cleared up and the ground is quite dry. The leaves on the trees that were not knocked off by the raindrops last night began to fall during the day.

Jiang Xinghuo's laziness has been reduced visibly.

He even did a set of radio gymnastics he learned in school under a tree.

"The times are calling."

"One two three four, two two three four."

Jiang Xinghuo was minding his own business and doing exercises to himself.

Since the autumn beheading, only a few chive seedlings are left in Zhao Prison, just like having their leeks cut off from the roots.

The jailers were listlessly guarding the entrance to the prison courtyard where they were allowed to relax.

There are several prison areas in the imperial prison, and the civilian prison opposite Jiang Xinghuo only houses more dangerous thieves. Well, the group of temporarily housed criminals in the official prison had long been taken away in a wave of rebellion.

Therefore, the lazy jailers are destined not to pay the same attention to all prison areas, especially where Jiang Xinghuo is still an official prison, and most of them are weak scholars.

"Mr. Jiang."

Zhu Gaoxu strode in.

Jiang Xinghuo insisted on finishing the last part of the exercise before turning back.

Next to Zhu Gaoxu was a middle-aged man with three long beards.

really!

Jiang Xinghuo thought to himself that it was really just as he expected.

Li Jinglong/The senior officials of the Ming Empire always paid attention to him, as if there was an invisible gaze watching him.

As soon as Jiang Xinghuo told Big Beard that this class would be a bit difficult, he called for someone to come.

Zhu Gaoxu asked cautiously: "Mr. Jiang, after you told me yesterday, I thought about it and I always felt that it would be difficult for me to understand it on my own. Before Mr. Qiu was imprisoned, he was a member of the Ministry of Household Affairs. I will ask him I want him to come over and listen together, and he can also help me clarify my doubts. Do you think that’s okay?”

Xia Yuanji, whose pseudonym was "Mr. Qiu," was also looking at Jiang Xinghuo nervously.

In Xia Yuanji's imagination, Jiang Xinghuo should be a rather stern teacher. After all, it would be impossible to teach a demon king like Zhu Gaoxu if he was not majestic enough.

But Jiang Xinghuo looked very young, with delicate features and a warm temperament.

Although Xia Yuanji has a lot of experience, he has never seen anyone so talented and learned at such a young age.

Xia Yuanji thought to himself: "Sure enough, all the strange men in the world are evildoers! He is indeed the immortal that His Majesty has determined to banish!"

Jiang Xinghuo had a smile on his face: "Of course, since you invited Mr. Qiu to come over, if you have any questions during the lecture, I will discuss it with Mr. Qiu."

Jiang Xinghuo stood next to Xia Yuanji and extended his hand to signal.

So the three of them squatted under the tree together.

The ground was wet, and it wasn't the kind of environment we had in the summer where we could hide in the shade of trees to escape the heat, so we really couldn't lie down.

Xia Yuanji cupped his hands and said, "I have met Mr. Jiang."

Jiang Xinghuo smiled and said, "You're welcome."

On this occasion, Xia Yuanji wanted to respectfully call him Master Jiang, but in theory this was the first time they met, and it seemed that they were not familiar with each other yet.

Jiang Xinghuo continued: "I heard that Mr. Qiu was once a member of the Ministry of Household Affairs?"

Xia Yuanji quickly replied: "Yes."

"A matter of confidentiality."

Jiang Xinghuo glanced at the bearded man. He must have given instructions.

"I know, but keep your mouth shut." Xia Yuanji vowed.

Jiang Xinghuo said: "In that case, it's much easier to talk about. I don't like nonsense, let's start now?"

Zhu Gaoxu said quickly: "You start talking."

The Pasibawen silver coin appeared from Jiang Xinghuo's hand again.

The items left behind by Li Jinglong seemed to represent that he himself was attending the lecture.

The silver coin was flicked into the air by Jiang Xinghuo, and then fell into the palm of his hand.

"The last lesson was about currency."

“And this lesson is about taxation.”

"Again, today's lesson is divided into two parts."

"The first part talks about the nature of taxation."

"The second part talks about the significance of taxation to the country."

The silver coins were spinning endlessly in Jiang Xinghuo's hand, and he asked softly.

"I would like to ask a question, how do you understand the meaning of the word 'tax'?"

——————

The secret room next door.

Jian Yi's question last night was answered today.

When Jian Yi and Ru Ru followed Zhu Di and Dao Yan into the secret room and heard the sound coming from the wall, they felt some kind of "shame" emotion at the same time.

The emperor took the lead in eavesdropping?

This is too disgraceful.

Perhaps sensing the thoughts of the two ministers, Zhu Di simply asked: "How do the two dear ministers understand the meaning of taxation?"

Jian Yi, Minister of the Ministry of Personnel, was old and prudent, and he was the head of the six departments. He was actually the highest-ranking civil servant in the Ming Dynasty.

Naturally, it is impossible to be unjust on this small issue.

"The so-called taxation is a long story." Jian Yi twirled his beard and said first: "The earliest financial collection method in the Xia Dynasty was 'tribute', that is, subjects donated items to the king. At that time, although subjects This obligation must be fulfilled, but due to the amount of tribute, the time is uncertain, so 'tribute' is only the prototype of 'tax'."

"Later, the collection of military materials in the Western Zhou Dynasty was called 'tax', and the collection of local products was called 'tax'. In the late Spring and Autumn Period, taxes and taxes were uniformly levied on the basis of acres. Although 'fu' originally referred to military tax, that is, the military service collected by the monarch from his subjects. and military supplies. But in fact, the revenue collected is often not limited to military contributions, but also includes expenditures for other aspects of the country."

"Later, the revenue collected by the state from passes, markets, mountains, forests, lakes, etc. was also called 'tax'. Therefore, 'tax' no longer only refers to the military supplies collected by the state, but also has the meaning of 'tax'."

Jian Yi, the Minister of Civil Affairs, concluded: "Therefore, taxation is the sum of 'taxes' and 'taxes', that is, part of the output of acres, passes, markets, mountains, forests, lakes, etc. paid by the people to the state."

What I want to say here is that what Jian Yi, the Minister of Civil Affairs, actually means that taxation is equal to land tax, customs duty, commercial tax, and mountain, forest and lake tax, which are also the main types of taxes collected by the feudal dynasty.

Well, starting from the time of Emperor Wu of the Han Dynasty, mountains, forests and lakes also belonged to the state/emperor. Otherwise, why would the heroes in the area around Liangshan where the water was flowing were forced to rebel?

Isn't it just because Song Huizong announced that fishing will also start collecting taxes according to the old rules.

Rujun, Minister of the Ministry of War, also understood it this way. This was actually the most intuitive understanding of taxation by traditional bureaucrats in the feudal era.

The taxes paid by the common people to the court are called taxes. As for what the taxes are, it all depends on what is available in the local area.

Those with fields should grow grain and pay for it, transportation thoroughfares should pay tolls, places with prosperous commercial ports should pay commercial taxes, and places close to mountains, forests and lakes should pay special products.

Seeing the two ministers confident in their answers, Zhu Di smiled.

"Why is Your Majesty laughing?" Jian Yi, the Minister of Civil Affairs, said slowly, "If there is something wrong in what I said, you may wish to point it out."

At this moment, Zhu Di really, really wanted to say out his second son's "Ah, right, right, right" that he deserved to be beaten.

But thinking about it, this seems a bit sarcastic.

I really didn’t respect the two important ministers of the country, so I held back.

Zhu Di took a deep breath, suppressed his smile, and said, "You will find out later."

Dao Yan turned the rosary beads in his hand and said nothing.

Daoyan looked at the smiling emperor and the old god.

Jian Yi and Ru Yu looked at each other with blank expressions on their faces.

Aren't they right?

But they, who were originally full of confidence, began to waver again when they looked at the emperor who couldn't hide his smile with his lips pursed.

Is there something wrong with the world?

With such a normal answer, why did the emperor make such an act of suppressing ridicule?

Were they wrong?

Or is the world wrong?

Well, in short, His Majesty the Emperor is not wrong.

——————

Xia Yuanji naturally knew everything that two non-professional ministers could say, and even went one step further.

Zhu Gaoxu couldn't count on this issue, so Xia Yuanji simply spoke for a while, which was probably very different from what was said in the secret room next door.

"In addition to what I just mentioned, the origins of various types of taxes actually have their origins."

Xia Yuanji is quite knowledgeable and knowledgeable in the professional field.

"Of course there is no need to say more about the field tax. "Spring and Autumn" records: In the fifteenth year of Lu Xuangong, the State of Lu first implemented the initial tax per mu. This is the origin of the field tax."

"As for the market (market) tax, it is older and can be traced back to the Western Zhou Dynasty. Under the northern wall of the Zhou Palace, the east and west are divided into three areas, namely the morning market, the afternoon market and the evening market. The market tax is levied with the 'five cloths' The tax system includes: first, the property tax; second, the general tax, which is the tooth tax (intermediary tax); third, the local tax; fourth, the property tax, which refers to the tax levied on those who violate contract documents; fifth, It is a fine cloth, that is, a fine. Market tax revenue is uniformly managed by officials such as Si Shi, Ji Ren, Quan Fu, etc., and is regularly handed over to the national treasury."

"The vehicle and vessel tax appeared a little later. In the sixth year of Yuanguang in the Western Han Dynasty, Emperor Wu of the Han Dynasty, who was in urgent need of making money, promulgated the regulations to collect vehicle and vessel tax. At that time, it was called 'sales vehicle', and 'suan' was the basic unit of taxation. One calculation was 120 The tax collection targets were limited to merchant ships and commercial vehicles carrying goods. In the fourth year of Yuanshou, Emperor Wu of the Han Dynasty, non-commercial vehicles and ships began to be included in the scope of taxation. The law stipulates that each non-commercial vehicle is taxed once, and commercial vehicles are taxed. The tax on vehicles is doubled; the tax on boats over five feet is calculated. Sanlao (rural officials in charge of education) and knights (cavalry trained by each county) are exempted from tax on vehicles and vessels. Those who conceal or report false information will be exempted. Punish and reward those who report.”

Finally, Xia Yuanji, who fully demonstrated his professionalism, came to a conclusion on Jiang Xinghuo's problem.

"Taxation is valuable property collected by the state from the people through various methods."

Jiang Xinghuo listened quietly to Mr. Qiu's story.

I have to admit that even in the feudal dynasty, professional bureaucrats like this in the Ministry of Household Affairs still have a very clear understanding of various related concepts and are quite familiar with the origins of the concepts.

Zhu Gaoxu looked at Xia Yuanji without saying a word.

Because according to Zhu Gaoxu’s experience summed up by listening to the whole class.

The best answer to Mr. Jiang's question is not to answer it.

Because the things you answer often appear extremely superficial in front of Mr. Jiang’s answers.

Seeing that no one was speaking, Xia Yuanji felt a little apprehensive at this time. Should, perhaps, he had answered correctly, right?

Jiang Xinghuo finally spoke.

"You are right, but I think you still don't understand the meaning of 'taxation' and are still at a relatively shallow cognitive level. In other words, your understanding of 'taxation' is still superficial. concept."

As soon as these words came out, Xia Yuanji's desire for knowledge became overwhelming.

However, the two ministers in the secret room next door could not see Xia Yuanji's reaction and became somewhat suspicious.

"Ru Shangshu, do you think what I said is wrong?" Jian Yi looked at his companion.

Ru Yu shook her head and just said: "I don't think there is a problem. Taxation is what it is. Didn't Xia Shangshu, the God of Wealth of the Ming Dynasty, answer in the same way?"

Jian Yi frowned, apparently he was talking to Ru Yu, but in fact he was talking to the emperor.

"Then why does this person say that we don't understand the meaning of 'taxation'? Our answer is almost the same as Xia Shangshu's, which is a shallow understanding?"

Having said this, this highly respected heavenly official simply stopped pretending.

Jian Yi turned to Zhu Di and said: "Your Majesty, we really admire this man's talent and learning. Whether it is peaceful reduction of vassal states, levy distribution, Ming Dynasty national debt or even fertilizer elixir, they are all good ways to govern the country."

"But." Rujun took over the words, "If it is such a common and extremely common concept, my answer and Xia Shangshu's answer are almost the same. We have to say that Xia Shangshu, that is, what we said is wrong. Isn't this a bit too contemptuous? Already?"

"Although we, the ministers of state, are not as specialized in the art of managing the country and benefiting the people like Xia Shangshu, we still know a little bit about it, right? Even the junior officials in the Ministry of Revenue understand this basic concept. How to say what we think Is it superficial to know this?”

Ru Yu simply said: "I am indeed a little dissatisfied, but I really want to hear how Mr. Jiang explains the meaning of 'taxation'."

Jian Yi nodded and said: "I don't have this emotion for no reason, but these things have been passed down for thousands of years and have been decided by countless generations. It doesn't matter if we are wrong. Then don't people for thousands of years , do you have a shallow understanding of ‘taxation’, something that ordinary people cannot avoid in their lives?”

"I think there is absolutely no reason for this."

Facing the doubts of the two state ministers, Zhu Di still just smiled confidently.

Zhu Di's confidence was developed after witnessing countless people being slapped in the face by Jiang Xinghuo.

Sadly, there will always be others who jump into the same trap.

"That's all, I'm afraid you won't believe anything I say now."

Zhu Di tapped the armrest of the chair and said, "Keep listening."

Daoyan stopped the rosary in his hand and chuckled.

"Didn't the two ministers notice it, and didn't Minister Xia question it?"

Hearing this, Jian Yi and Ru Ru were startled.

Yes, why doesn't Xia Yuanji have any doubts or dissatisfaction at all?

It stands to reason that in front of the Minister of Household Affairs, he said that he didn't even understand the most basic concept of "taxation" to help the country and the people.

This is a slap in the face of the Ming Dynasty God of Wealth!

It's really puzzling.

——————

Jiang Xinghuo spoke slowly.

"The meaning of taxation, in the feudal dynasty era, was the physical collection by the court from the people, and it was also a labor collection. But the real meaning of taxation should be to collect it from the people and use it for the people."

After hearing these words, Xia Yuanji couldn't help but fall into thinking.

Xia Yuanji's answer was "Taxation is valuable property collected by the state from the people through various methods."

Comparing the two, the content of the first sentence is basically the same, but Jiang Xinghuo's definition is more accurate.

What is different is the content behind it.

"In other words, the meaning of taxation is not just that the state collects money from the people and then spends it."

"It is about using both compulsory and incentive policies to ensure that the collected money is truly spent on those in need. Only in this way can tax revenue be truly taken from the people and used for the people."

Take it from the people, use it for the people!

Xia Yuanji was stunned at first, showing a look of admiration, but then he frowned.

Jiang Xinghuo's description of this tax mechanism is certainly very beautiful, but Xia Yuanji clearly understands it.

——Can’t do it!

Throughout the dynasties, people's territory has always been scraped, and oil and water have to be squeezed out of the stones.

It is okay to take it from the people, but there is no way to use it for the people.

"Why."

Xia Yuanji sighed and shook his head slightly.

It is of course the wish of him, the God of Wealth, to use the country's tax revenue to truly benefit the people.

But now it seems that this wish is destined to be unfulfilled.

Perhaps in the distant future, what Mr. Jiang mentioned can be realized.

And the two ministers in the secret room next door.

I heard the saying “take from the people and use it for the people”.

Also in awe.

Although, they still didn't agree with it, Jiang Xinghuo said that their views were shallow.

But when Jiang Xinghuo said these easy-to-understand but profound words, how could any official with conscience in his heart not be touched?

"Well said." Jian Yi sighed, "Unfortunately, it is a castle in the air and cannot be realized."

Rujun was also silent for a moment.

When Jiang Xinghuo said this, looking at Mr. Qiu's reaction, he suddenly laughed and woke up.

"But I'm being ridiculous. Since it's a feudal dynasty, of course it doesn't matter what it takes from the people and uses it for the people. It's just about fishing for the best and enjoying wealth. However, there is another explanation here."

"Mr. Jiang, please tell me."

Xia Yuanji, who was originally feeling a little sad that "taking from the people and using them for the people" could not be realized, cheered up and said seriously.

Jiang Xinghuo said: "That is actually taxation. Even if it cannot be used for the people, there is an invisible limit to how much it can be taken from the people."

"That's why you said your understanding of tax collection was shallow just now, because you don't understand the essence of taxation."

"Well, this involves the meaning of taxation and the essence of taxation."

Jiang Xinghuo didn't ask any questions this time, but spoke calmly.

"I want to tell you that the essence of taxation is actually a 'game'."