I was a fan in ancient times [Transmigration Book]

Han Yi looked at everyone's bewildered faces and felt a little tired. He used to just put forward one opinion, and let others play the rest.

Because he can tell how to do many things, but if you ask him why, or in more detail... Sorry, he can't answer.

In order not to expose the fact that he is a rookie, Han Yi can keep his mouth shut, but now he feels that he can't do it anymore. What nonsense are these people talking about?

You know that the tax is adjusted according to the year, why can't it be subdivided a little bit?

The current taxation of the Qin State is like this, and the special standard is one size fits all, that is, ordinary people have one tax standard, rich households have one tax standard, and the harvest of various crops is unified across the country. Of course, this unified standard is different every year, and this is also the case. According to the harvest of the year.

If the weather is good and the harvest is more, then the tax will be more, and if the harvest is less, the tax will be less.

At the same time, the tax is now based on the head. If there are more members of the family, the tax will be more, and if there are fewer members, the tax will be less.

Han Yi wanted to complain about this for a long time, shouldn't he be charged according to the land area?

A more complicated point is to set a numerical value, what is the ratio of the harvest to the number of people, and collect taxes according to that ratio, but this ratio is not easy to formulate, so Han Yi has never brought it up.

Now that Yan Zheng has spoken, as a dog leg that clearly supports him, he can only bite the bullet.

Han Yi opened his mouth and said: "My idea may not be particularly mature, and it is not detailed, so I just throw a brick to attract ideas. For example, sometimes it is not appropriate to collect taxes based on the head. In case there is a family with a large population, but their poor land is very poor What should I do if there is nothing left after paying taxes? In this case, the only way to reduce taxes is to reduce the population. I don’t need to say how to reduce the population, right?”

Master Dashu nodded solemnly and said, "This method does have some loopholes."

They didn't pay attention to the large number of female babies before, so they naturally didn't think it was a big deal, because the total population has been increasing, and everyone has been immersed in the pride of Qin being the number one in the world, but they didn't expect that in the prosperous Qin There is actually such a hidden worry behind it.

Daliang Zao asked, "Then what do you think?"

Han Yi said: "If you don't want to be troublesome, you can charge according to the amount of land you own, and set a rule on how much to charge per mu of land every year. If you want to adjust it better, you should charge according to the ratio of population to land. How much to charge, according to how much women are charged, in fact, it is the best to refine it. Women are not as good as men in terms of labor, but women are by no means useless. Correspondingly, they bear the heavy responsibility of taking care of the family. If women need to pay Lowering taxes should also change the status quo.”

Han Yi felt that his head was going to be bald. Taxation is a science. How to formulate the most suitable tax law cannot be done by one person.

The ministers of the DPRK and China accepted his statement quickly, but they are still very cautious about tax reform, and they should indeed be more cautious about this.

Han Yi thought for a while and added: "I think taxes are very important. We can specifically list a tax law, which will be gradually improved in the future, and the right to set up tax collection items must be taken back! If it doesn't work, we can set the tax according to the proportion. A certain percentage of it should be handed over to the central government, and the rest should be given to the local government to develop local infrastructure or economy, which is better.”

Jiang Buwei said: "But if it is done in this way, wouldn't it mean that rich counties will always be rich, while poor counties will always be poor?"

Yan Zheng, who had been watching from the sidelines, suddenly said: "Isn't there an assessment of the upper, middle and lower counties every year? Regardless of the upper and middle counties, the lower counties can formulate it. If the population and tax revenue cannot reach a certain standard, the tax that is handed over to the center can be Appropriately reduce."

Han Yi nodded wildly: "What the king said is true, that is, there is a certain resource preference for poor counties."

Yan Zheng looked at him with bright eyes looking at himself, and was a little proud for a while, but he still held back the corners of his mouth that wanted to rise, coughed lightly and said: "Of course this reduction is also time-limited, it can't be like this forever, Otherwise... the impoverished county? Well, if the county magistrates of impoverished counties don’t want to make progress and always rely on the resources of the imperial court to muddle along, it’s not good for anyone, just give them a time limit.”

From this point of view, the reform of the tax law has formed a certain embryonic form.

The chief minister hesitated a bit: "Then... how to calculate the commercial tax...?"

Before Han Yi could speak this time, Yan Zheng said, "Since the agricultural tax can be collected flexibly, the commercial tax can also be done."

It's just that business tax is originally based on income, but now there are too many places for businessmen to evade taxes, and it is easy to falsify the account books. Even if the court raises the tax to a very high standard, everyone can still evade tax.

This is something that everyone has tacitly understood, and Yan Zheng also knows it, but there is nothing he can do to change it.

Han Yi looked left and right, rolled his eyes several times without speaking, Yan Zheng couldn't help but asked, "Does Han Aiqing have any ideas?"

Han Yi blinked his eyes and said hesitantly: "Yes, there is, but I don't know if it is suitable."

Yan Zheng waved his hand: "This time it's just a discussion, not a direct conclusion, just say what you have."

Han Yi said: "The current commercial tax rate is actually not very low, but the tax efficiency is not high enough. I think we can start from this aspect."

Tax efficiency... Everyone exchanged glances, feeling that Han Yi's use of the word was too gentle, and they didn't quite resemble him.

Jiang Buwei was a little wary when he heard that he was so cryptic. Generally speaking, Han Yi, the more calm and gentle he was before he made a move.

He felt that what Han Yi said next might not be what he liked to hear.

Sure enough, he heard Han Yi say: "The businessman's tax is collected in a mess now, and it is usually recorded together with the agricultural tax. However, the businessman doesn't care much about the weather. I think it would be better to collect it once a month or once a quarter in the future." .”

Sure enough, some people frowned after he finished speaking. Because the tax time span is long, it is easier to manipulate the ledger. After such a long time, it is too easy to eliminate the traces.

If it is changed to a monthly payment, this will be very troublesome.

Yan Zheng nodded: "Well, is there any more?"

Han Yi whispered: "Actually, the imperial court can unify the bills."

"Huh?" Everyone turned to look at him.

Han Yi said: "It is to issue a certificate to prove that the transaction has been carried out. The court collects taxes based on these bills, and then merchants buy bills at the beginning of each month, and pay taxes with the used bills at the end of the month."

Everyone was surprised, selling bills and strictly checking taxes, how much more can the court charge, you are really talented.

Yan Zheng didn't expect Han Yi to think about collecting taxes and even get an income-generating project for the court. Although this bill may seem small compared to taxes, mosquito legs are also meat.

The more he listened, the more interested he asked: "What if the merchants refuse to buy it? Or do they buy it and don't use it?"

Han Yi said: "According to the book, the bill book and the goods they transport are three in one. Anyway, as long as this thing is sold out, they will always have to pay taxes."

Jiang Buwei asked again: "How do you know how much you have transported?"

Han Yi said with some embarrassment: "This... is not impossible, but it may be a little... inappropriate."

Dashu said with a long smile: "Captain Han just speak out when he has an idea, it can be regarded as giving me a long-term insight."

Han Yi said: "Add a tax item, tariff, and those who enter our country from other countries will be taxed at the border and given a certificate. Tariffs, of course, the tariffs that need to be paid across borders are different from domestic ones, and the tariffs that need to be paid do not need to be too high. Anyway, now many places have to pay when entering the city, just let the merchants pay more, and then give them a certificate, so that they can transport from where Yes, wherever you go, there are vouchers along the way. When the goods arrive at the destination, whether there are too many or too few goods, can the bills sold in your hand be matched with the account book, and if they are not matched, the tax will be paid, just... OK right?"

Han Yi really racked his brains. To be honest, this method is not particularly good, because there are still many loopholes.

But there is no way, anyway, Qin is now the country with the most stringent laws, and the Lianzai system has shown its benefits at this time-someone will always report in order not to be implicated, so that the business tax can be maximized. Get regular.

Dashu looked at Han Yi several times, and for a moment he didn't know what mood he was in. Just now he said that the long experience was just a joke, but it turned out that Han Yi really gave him a long view.

At this time, everyone else also had a look on their faces: Is this okay?expression.

Han Yi saw that even Jiang Buwei didn't respond after he finished speaking, so he said, "I just... just throw bricks to attract jade, talk casually, if there is anything that is not thoughtful, please seniors check and make up for the omissions."

Yan Zheng said with a contemplative expression: "It seems that if the business tax is to be perfected, it must be studied carefully."

Han Yi nodded and said: "Yes, and as the number of people doing business increases in the future, crimes in this area will also have to be stipulated in detail. In my opinion, it is very feasible to formulate a commercial law."

Everyone:! ! ! ! ! !

Jiang Buwei looked at him and said to himself: Who said Han Yi was a Confucian?How blind, this is clearly a Legalist!In such a short period of time, he was forced to come up with two methods!

Yan Zheng said: "Well, it seems that the "Tax Law" and "Commercial Law" are really necessary. Since Han Duwei has a lot of experience in this, let Aiqing be the secretary of the Zhongshu Order, and take full charge of it."

Han Yi was shocked, how could he do such a thing?

Everyone looked at Han Yi with some envy. Although this matter is difficult to do, as long as it is done well, it will be famous in history, at least the rhythm of Daqin Qingshi.

Jiang Buwei's heart was sour. He was powerful and powerful. If he wanted to keep his name, he had to spend his own money to find someone to write a book. When he came to Han Yi...it was such a good job without any effort.

Naturally, some people would be jealous of a good job. At that time, some people thought that Han Yi was too young to take on this important task.

Then Yan Zheng blocked them back with one sentence: "These are all mentioned by Han Aiqing, you didn't even think about it, what does it have to do with whether you are young or not?"

Han Yi saw that Yan Zheng didn't seem to want people to interfere in this matter, so he casually mentioned a few economic law items known to later generations, and helped Yan Zheng read those people speechless: They really didn't think of this, How did this Nima Han Yi's brain grow?

At this point in the discussion, everyone was hungry, so Yan Zheng simply dismissed the court and told everyone to go back to their homes, leaving Han Yi alone to eat.

Han Yi knew that he must have something to tell him, but he didn't expect that Yan Zheng would directly assign someone to help him: Li Tonggu.