One Piece of Song Dynasty

Zhao Ding echoed: "The Jin army invaded, and the defeated rebels in the Central Plains had no food or pay, so they had to rush to the south of the Yangtze River and degenerated into military thieves. As a result, the rebellion spread everywhere like a plague. If the rebellion is not completely eliminated, I am afraid that the Jiangnan army will be in danger in the future." The thieves will continue to suppress more and more, and their harm will be far greater than that of the Jin Army."

Qin Hui continued: "Military thieves are like a plague because of heavy and urgent taxes. Especially the people on Liangzhe Road, Jiangnan East and West Road, and Jinghu South Road are suffering unspeakably. The imperial court borrows taxes in advance every year, and Zhang Jun even received five in advance in the northwest. How can the people not rebel after the New Year?"

Zhao Ding continued: "In my dynasty, agriculture is divided into summer and autumn taxes. The summer tax levies silk and the autumn tax levies grain. In addition, there are several additional taxes such as transfer, change, and purchase. Since the third year of Jianyan, Lu Yihao restored the economy and made money, and cleverly set up various kinds of exorbitant taxes and miscellaneous taxes such as army monthly stakes and plate collections. Although the prince canceled these exorbitant taxes and miscellaneous taxes last year, he still collected an extra five million yuan in taxes in the first half of last year. However, farmers were overcharged for every stone of rice. The two or three stone miscellaneous taxes made the people miserable, so they had no choice but to rebel."

"At that time, the armies were demanding military pay as if they were demanding orders. Without raising taxes, how could the army resist gold?" Lu Yihao knew that what Zhao Ding said was the truth. Zhao Ding also knew that what Lu Yihao said was not a lie, but he still talked passionately: "I followed the emperor to the south. Wherever he passed, no matter the counties or villages, as far as he could see, every ten houses were empty. All because of the Jin army. Before they arrived, the defeated troops arrived first. After the Jin army left, the king's army followed. The officers, soldiers and thieves looted together, and the cities and villages were plundered. After the thieves retreated, the devastation was not healed. The officials did not serve the people, but became more mean. The people howled and cried. The sound of the trumpet can be heard everywhere, and the people's hearts are scattered and rebellious. Everywhere I go, I weep every day."

Li Xin thought to herself that I can earn a lot of money anyway, and some unnecessary taxes can be reduced or exempted. When the agricultural business develops, I am worried that I will not be able to collect taxes, so Li Xin said: "I have decided that starting from this year, we will cancel There are three additional taxes on transfer, conversion and purchase, and all land sales will be suspended starting this year.”

When Li Xin said this, all the ministers were shocked. Zhao Ding was moved and knelt down: "I thank the prince on behalf of the people of the world."

Lu Yihao frowned and asked: "Your Majesty, why are we suspending land sales?"

Li Xin nodded and said: "Because I want to nationalize the land ownership, which means that all the land in the Song Dynasty will be owned by the state in the future, but the people living on this land have the right to live and operate, which means you You can build a house and live on your land or farm it, but if you want to buy or sell it, you need the consent of the state. This year, a new land management department will be established at the same level as the six ministries to specifically manage land sales and expropriation matters. The following is Prefectures and counties will also establish land management bureaus, so land sales will be suspended for one year this year and resumed next year. However, next year, land buyers and sellers will buy and sell land management rights and residential rights. All sales must go through the land management bureaus. Approval can only be effective. The role of the Land Management Bureau is to ensure fairness between buyers and sellers and avoid malicious price reduction. Of course, if the country needs to expropriate land, it will compensate the people's losses according to the market price. This loss includes the land money and the value of the property on the land. For example, if you build a house on the land, the country will compensate you for the money to build the house, and if you plant crops on the land, it will compensate you for the year's harvest."

Zhao Ding thought that the prince was in conflict with the land, so he asked again: "Your Majesty, is there a tax on this land transaction?"

Li Xin nodded and said: "Of course we have to collect taxes, and there are three types of taxes. A land sales tax is three percent of the land transaction amount, which is a tax of three Wen for one hundred Wen. The land sales tax is from The buyer pays; one is sales personal income tax, which is also % of the land transaction value, which is paid by the seller; the last one is stamp tax, which both the buyer and the seller must pay. The stamp tax is three thousandths of the land transaction value, which is one thousand After the Land Management Bureau approves the land transaction between the two parties, a unique logo of the Land Management Bureau will be affixed to the sales contract between the two parties, indicating that the purchase and sale between the two parties is legal. If there is no such logo, the land transaction between the two parties will be Even if it is illegal, it is not established. Of course, two copies of the sales contract between the two parties will be left in the Land Management Bureau as a basis. Moreover, the land sales tax and stamp tax do not need to be returned to the state and will be used directly by the local government. Personal income tax must be returned to the national treasury. "

As soon as Li Xin finished speaking, the people below began to discuss in low voices. Li Xin ignored them and continued: "As for the post of Shangshu of the Ministry of Land Management, I appointed Li Gang to take up the post, and his post of Guangxi Zhizhi Envoy will be taken by Yu. After Qi took over, I believe everyone is aware of the problem of redundant officials in this dynasty. Once the Department of Land Management and the land management bureaus in various places are established, it will be able to solve the problem of some officials having nothing to do. The imperial court will no longer support officials who do nothing. There will no longer be any official posts or official posts. As long as you are an official, you will have to do something, and in the future you will only have one official position and one casual rank. For example, Mr. Zhao used to be a counselor in political affairs, a bachelor of Duanming Palace, and a signer. If he is a member of the Privy Council, he is now the Councilor for Political Affairs and the Bachelor of Duanming Palace. He will not have any other official titles. If he holds another post, he will be doing two duties. In short, from now on, the official positions in the imperial court will be real duties, no empty posts, only dead ones. Talented people will be given more titles. Not only that, there will be no more cuteness in the future. It will no longer happen that a child can be given an official title at a certain age. Starting from this year, officials under the age of will be given the title. Salaries will no longer be distributed, and there will no longer be false titles in the future, and there will no longer be officials. Officials who perform well can be promoted. However, although you will no longer have false titles in the future, your salary will still be the original salary. , this is also the last benefit I will give you. In the future, the official salary of the new appointees will definitely not be as high as yours. You are equivalent to receiving two or even three salaries for doing the same job, but I will still retain the title. Yes, the title will only be awarded to meritorious people in the future, and the title will have corresponding salary and food rewards, but there will be no land, but it can be hereditary with reduced rank."

Li Xin just dropped another bomb, and the discussion below became more heated. Lu Yihao bowed and said: "Your Majesty is wise. In this way, the pressure on our household department can be reduced a lot, and the country can also reduce a lot of unnecessary expenditures."

Li Xin chuckled and said: "Lv Shangshu, I haven't finished speaking yet. Your Ministry of Household Affairs will be changed to the Ministry of Finance in the future. There will be a taxation department under the Ministry of Finance. Finance bureaus and taxation bureaus will be established in various places. In the future, tax collection will be It will be under the control of your Ministry of Finance. In addition, the transshipment departments in various places will be merged into the Taxation Bureau. After the Taxation Bureau collects the taxes and submits them to the court, they will be transported to the capital or the city. In addition to tax collection, the responsibilities of the Ministry of Finance and the Finance Bureau are to do a good job for the country every year. An emergency reserve fund should be left with the local expenditure budget. The emergency reserve fund is a sum of money that can only be used when the country encounters a major event, such as a plague or a major disaster, or the country is tense due to war. When you need money urgently, your treasury must be able to provide it.”

Lu Yihao wondered what the prince had in mind. He had so many ideas. While thinking about it, he bowed and said, "I obey the decree."