Imperial Master of the Ming Dynasty

Is there any other way to play like this?

Zhu Gaoxu wondered: "Wouldn't it be better not to change?"

Instead, Xia Yuanji said: "That's not true. It's better to change it than not to change it."

"How to say?"

Xia Yuanji explained.

"The two-tax and three-thirds tax system was still very effective in places that the Tang court could control or influence, that is, in places that were not separate vassal towns."

“The distribution method that has historically been centralized in allocating state and county finances from the central government has been changed to a method in which the central and local governments jointly participate in the distribution of tax revenue.”

"Looking at the specific tax distribution, revenue from salt tax, tea tax, wine tax, and young crop money were directly allocated to the central government, while the two taxes were shared between the central government and local governments in the Tang Dynasty."

"Under the two-tax-three-thirds distribution method, the central government of the Tang Dynasty was able to clarify the ambiguous fiscal relationship between the central and local governments, and while ensuring central fiscal revenue, it also took into account local fiscal revenue."

"Historical records: In the fourteenth year of Dazhong, the internal treasury was as large as a mountain, and the household and extension funds were full. Therefore, Prime Minister Minzhong took Xichuan, and the treasury reached 3 million yuan, and the same was true for all the Taoists."

Jiang Xinghuo nodded and said.

"This is the key point about the tax game between the central and local governments, and this is why the late Tang Dynasty was used as an example."

"Because the late Tang Dynasty is the best template for observing the embryonic form of central taxation and local taxation."

“The separation of central and local governments is a tax system that is more suitable for the future.”

The map was spread out and the dagger came out.

——————

In the secret room.

While giving lectures within the walls, several people also got into arguments.

"Your Majesty, what Jiang Xinghuo wants is to reform the tax system more thoroughly and separate the central and local taxes?"

Jian Yi couldn't help but advise: "Giving local governments the power of finance and taxation will shake the foundation of the country. You must not do it!"

"Your Majesty, the Tang Dynasty implemented the two-tax and three-thirds tax rule because it had no choice but to separate the feudal towns."

Rujun said with the same serious face: "Now that the Ming Dynasty's decrees are passed by the Thirteen Chief Envoys, there is no need to imitate the endgame of the late Tang Dynasty. Once we imitate it, it will lead to excessive local power and threaten the central government."

In fact, it is not only Jian Yi and Ru Ru who understand this truth.

Hearing Jiang Xinghuo's words, even Zhu Di felt a little hesitant.

Zhu Di was very aware of the impact of taxation on imperial power.

Because the country's tax base is too single, if the central government does not have local support, it cannot afford the huge and voluminous expenditures. Therefore, every year, the central government asks local governments to deposit taxes. In addition, a large amount of tribute is required, which may seem strange, but is actually necessary to maintain the operation of the court.

If we really do what Jiang Xinghuo said, then the current tax system of the Ming Dynasty will be shaken, and large sums of finance and taxes will be handed over to the local governments for them to allocate on their own.

By then, although the financial burden on the central government will be reduced a lot, once the centrifugal force of local governments increases, if there is a nationwide change, the consequences will be simply catastrophic!

This is not just a matter of inconvenience in using money, but more importantly, an issue of the central government's prestige and imperial rule.

How many dynasties in history have broken the trust of the people because of changes in taxation, resulting in the loss of authority and the eventual overthrow of the emperor?

The tax system has long been a taboo for emperors of all dynasties.

Once it is settled, it cannot be easily shaken.

That's why Jian Yi is so anxious.

Not only him, but Ru Yu also expressed opposition.

——————

Similarly, when these words came out, even Xia Yuanji was a little panicked.

Xia Yuanji reminded him anxiously.

"Giving local governments autonomy in taxation systems, doesn't Mr. Jiang know about the empty seal case?"

The four major Hongwu cases - the empty seal case!

The so-called empty seal case means that according to the regulations of the Hongwu Dynasty, every year, all ministries, departments, prefectures, and counties must submit money, food, financial revenue and expenditure, and tax accounts to the Ministry of Household Affairs. The figures of the Ministry of Household Affairs and the Chief Secretaries, Prefectures and Counties must be exactly the same before the project can be closed. If there is a discrepancy in one item, the entire account book will be rejected, re-entered, and re-stamped with the local government's seal.

During the Hongwu Dynasty, officials from all over the country had to submit their account books to Nanjing. The tax paid at that time was in kind, that is, grain. There was inevitably loss during transportation. It was a high probability that the account books would not match the actual items. Mistakes must be reported again.

The areas of Jiangsu and Zhejiang are relatively good, but officials in Yunnan, Guangxi, Guangxi, Shanxi, Shaanxi, and Sichuan have long distances to travel due to underdeveloped transportation at the time. If they need to send it back for reconstruction, it will inevitably waste a lot of time. Therefore, officials who go to the Ministry of Household Affairs for review are prepared in advance. A blank book with a seal for use.

This was originally a customary practice in the Yuan Dynasty and had never been explicitly prohibited. Zhu Yuanzhang was extremely hostile when he discovered the practice of empty printing. The main reason is that he very much disliked the corrupt practices of bureaucrats that had occurred during the Yuan Dynasty in Mongolia. He dealt harshly with behavior with such connotations. The use of empty seals would open the door to local corruption and taxation.

Therefore, in Ming Dynasty, any changes to the local fiscal and taxation system are taboo!

It was precisely because of this that Xia Yuanji was afraid that Jiang Xinghuo would say the wrong thing, so he quickly reminded him.

Jiang Xinghuo looked at this unpredictable Mr. Qiu and said softly: "Don't be anxious, of course I know."

"Land tax is the foundation of the country. When I talk about the separation of central and local tax systems, of course it is not land tax."

Zhu Gaoxu also felt that something was wrong at this time. He asked: "Just now in 'Japanese pirates divide silver', Mr. Jiang said that the winner should take all, and the court should take all 100 silver coins. Now Mr. Jiang said that the central government should take all 100 silver coins." Separating the tax system is inconsistent with the winner-takes-all principle."

Jiang Xinghuo shook his head.

"Now that you have said it, you just said winner takes all because it is only under [absolute rationality] circumstances that the imperial court gets 100 silver coins, while the local government and the gentry get nothing."

"In reality, the court needs to find the 101st silver coin so that this silver coin can complete the turn of the game."

Jiang Xinghuo stood up and looked at the clear blue sky.

"The imperial court is the winner, and the winner will take it all."

"Then why are you so narrow-minded?"

"Why must we divide it from these 100 silver coins?"

"Actually, my students."

"The imperial court only needs one new silver coin to start the game between the local government and the gentry."

Xia Yuanji's heart was shaken, as if he vaguely thought of something, and the hairs on his back began to explode.

"Going back to the beginning of our game theory."

Jiang Xinghuo lit the △ on the ground and pointed out: "Three-party game, the object of the game is never just the court and the local government, the court and the gentry."

"Have you forgotten that there is still a pair of game partners?"

"Place, and gentry!"

As soon as the words fell, the layer of paper in Xia Yuanji's mind was suddenly pierced!

Central tax, I want all these 100 silver coins!

Land tax, you go and compete with the gentry for the 101st new silver coin!

This is called real, winner takes all!

——————

Dense goosebumps spread from Zhu Di's shoulders to his body.

Zhu Di took a deep breath.

It turns out that all the answers were already given when Jiang Xinghuo drew a △ on the ground.

And their gaze is always limited to the central and local governments, the central government and the gentry.

I have never considered that the central government can win all, and can take away all 100 silver coins, but at the same time, there is a way to make the other two parties no longer game against themselves, but to switch to games against each other!

"Jian Shangshu, Ru Shangshu, what do you think?"

Jian Yi and Ru Ru, who had just recovered from the huge misunderstanding, looked at each other and smiled bitterly.

How else to watch?

Jiang Xinghuo had already told them his thoughts clearly.

The country’s current tax revenue is as much as one silver coin!

In game theory, what shocked the two of them the most was the hidden third-party game!

Conflict shifts!

If so, what reason do they have to object?

"But where did this 101st silver coin come from?"

Jian Yi asked softly.

It must be understood that in all dynasties, tax types that can be exploited to make money have already been exploited.

How can there be new taxes that can meet the needs of local governments and at the same time achieve new development?

Zhu Di also thought about this issue at the same time.

Dao Yan, on the other hand, lost his laziness and looked at the wall seriously.

Obviously, he was also very curious about where the 101st silver coin came from.

——————

The Ba Si Ba Wen silver coin left by Li Jinglong appeared in Jiang Xinghuo's hand.

"Guess where you found this silver coin?"

Zhu Gaoxu naturally didn't know and just shook his head.

Xia Yuanji recalled for a moment and continued following the train of thought just now.

"Since Mr. Jiang cited the example of the late Tang Dynasty, I would like to show my shame and continue to sort out the differences in financial resources between the local and central governments in the two-tax-three-thirds tax system."

"Please say."

Xia Yuanji said while thinking: "As I just said, the salt tax, tea tax, wine tax, green crop money and other revenue are directly transferred to the central government, while the two taxes are shared by the central government and local governments. That is to say, in the late Tang Dynasty, land tax was divided between local and local governments. Centrally shared.”

"And since Mr. Jiang said that he wants to find the 101st silver coin, in other words, he wants to eliminate these old taxes."

This inference is very reasonable, and Zhu Gaoxu also nodded.

“After the implementation of the two-tax and three-thirds tax system, as the central and local governments fought openly and secretly over the distribution of financial profits in the late Tang Dynasty, the majority of tax households actually became victims of this struggle, and both the central and local governments passed on the losses to the tax authorities. On the household. Not only did the central government of the Tang Dynasty not update household registration and personal assets and other information for a long time, but they also arbitrarily imposed various taxes, and the local government also allowed them to illegally seize them under clever pretexts."

"These cleverly named taxes are just as Li Ao, the Minister of Household Affairs in the late Tang Dynasty, commented: Money and silk are not rain from the sky, and they are not born like springs. If they are not taken from the people, how can they be taken safely? Therefore, there are those who set up official shops to accommodate merchants, some who make wine and sell it to the officials, and other miscellaneous people who cleverly designate names, all of which take the benefit of the people."

Translated, it means that money is neither rain from the sky nor spring water on the ground. It does not appear out of thin air. If we don’t get it from the people, where will we get it from? Therefore, those who open shops collect store tax, those who make wine, collect wine tax, and other walks of life also collect taxes under clever names. The government is competing for the interests of the people.

At this point, Xia Yuanji paused and couldn't continue.

Yes, all walks of life in the world, and the local governments in the late Tang Dynasty had already tried their best to collect taxes from "liuzhou".

Where else could the imperial court conjure up the 101st silver coin and leave it to the local government?

Xia Yuanji held his breath and waited quietly for Jiang Xinghuo's answer.

Zhu Gaoxu smiled bitterly and said: "Mr. Jiang, the people have become poor and there is no new money to squeeze out."

Jiang Xinghuo has never been a person who likes to titillate people.

Jiang Xinghuo simply said: "I have never thought about scraping the poor man's money."

"If you don't scrape the poor man's money, who will the local government take?" Zhu Gaoxu was puzzled.

"Whoever has money will earn it."

The Ba Si Ba Wen silver coin left by Li Jinglong appeared in Jiang Xinghuo's hand.

"Guess where I found this 101st silver coin?"

Zhu Gaoxu's eyes twitched, and he suddenly had an idea.

"Mr. Jiang, you mean, the gentry?"

Jiang Xinghuo said with a chuckle.

"This silver coin has an obverse and an obverse, and has two names."

"On the positive side, it's called a progressive household registration tax."

"The progressive household registration tax is aimed at local clan gentry, not ordinary self-cultivated farmers. Once the population of a household exceeds a certain normal limit. For example, a normal family has a maximum of more than ten people, while the local powerful gentry There are often dozens of people in one family. This kind of giant family with several or more than a dozen families, adding up to hundreds of people, has to pay taxes cumulatively. The larger the population of each family, the more progressive the payment. It has to be paid every year.”

It should be noted that the progressive household registration tax designed by Jiang Xinghuo will never affect ordinary poor owner-farmers. The reason is also very simple. If you can maintain the existence of such a huge clan in the local area, you are destined to be no ordinary poor.

The reason here is that taxation is based on "household".

And "household" is definitely two completely different concepts for the poor and the rich.

The rich can afford to support a "household" of dozens of people and bear the corresponding taxes, while a "household" of the poor can only have a dozen or so people from three generations at most.

Moreover, in order to prevent the poor from actually having a large population in one "household", the progressive household registration tax will impose a burden on the poor.

Jiang Xinghuo still had a backup plan.

Zhu Gaoxu couldn't help but ask: "Then what if the local gentry is unwilling to bear such a high progressive household registration tax and plans to evade tax by dividing their families? The court can't help but let people divide their families, right?"

Jiang Xinghuo smiled premeditatedly and turned the silver coin over.

"On the other hand, it's called the notarization tax."

"If you don't want to bear the annual household registration tax, of course you can."

"How can the imperial court prevent people from voluntarily dividing their families?"

"So, you only need to pay a one-time fee and the family separation can be completed with the notarization of the government."

"Oh, by the way, this tax rate is a percentage. The poor and the rich all pay the same tax rate, but it is paid according to the converted value of the property of the divided family. If there are really poor people with a large population, they only need to pay according to the poor people's small amount of property. A very small tax will do.”

"As a result, the rich will either not separate their families and pay a high progressive household registration tax every year; or they will separate their families and pay a one-time high household division notary tax."

"In short, this new source of revenue for local government will always come from the gentry."

"And once the rich families such as the gentry and the powerful are divided, it means that they will be weakened!"

"This is the 101st silver coin I found."