The predecessor who was scumbag by me was the emperor

As Shen Jia's reputation became more and more widespread, more and more people came to study. Shen Jia would not refuse anyone who came, but the first problem he had to face was that the venue was not enough, and if the venue was expanded, there would be no microphones and electronic screens. People who are too far away can't hear or see.

After all, Shen Jia's job is not a teacher, and it is impossible to teach students endlessly. According to his original plan, he taught the apprentices of the Accounting Department first, and then let them teach and solve doubts.

After attending the class for half a month, Shen Jia took a quiz, selected ten best apprentices, arranged a schedule for them, and asked them to teach those who volunteered to learn.

The news quickly spread throughout Chang'an. Not only the accountants of the government came to find out what happened, but even the owners of the big chamber of commerce and big shops also sent people. They may not know what they want to learn, they just follow the trend.

"Is this the place where the new accounts are taught?" An old accountant with gray sideburns squeezed into the door and asked.

There is a reception area at the entrance. Everyone who comes to study must register their name and host. Although there is no charge, it is also necessary to prevent trouble.

"Yes, is this the first time for the old man?"

"Well, who is the tutor here?"

The reception staff looked at the class schedule and told him: "The class at this time is the head of the household department. If you want to go to class, please go in quickly and find a seat. It will start soon."

The old accountant muttered: "It's really an official from the Ministry of Accounting who is teaching. It's so strange that the Ministry of Accounting has such a warm heart."

A little boy came in from behind. The little boy looked like he was from aristocratic background, and he was accompanied by a guard. The reception staff hurriedly stepped forward to stop him and asked, "What is the purpose of coming here, young master?"

The boy looked in curiously, and asked: "This is the private school run by Director Shen? Can I go in and study?"

When the man heard him mention Shen Jia, he knew it was a child from an acquaintance's family, and said with a smile: "My lord stipulates that anyone who wants to learn can enter, but you have to study sincerely. If you can persist in finishing the class, you can do it without making noise." Enter."

The boy, Zhao Ting, nodded and promised: "Well, my son will listen carefully." Zhao Ting hadn't been in touch with the matter on the account yet, and heard that it was hotly discussed in and out of the palace recently, so it happened. Out of curiosity, I happened to be able to leave the palace today, so I took people to see it, but I didn't expect that there were quite a lot of people who came to learn.

"I heard that classes are scheduled from morning to night, so can you come at any time?"

"We don't recommend this. It's better to learn from the beginning to the end with an adult, so that it is complete. But considering that everyone has jobs, the adult decided to add evening classes in a few days."

Zhao Ting nodded, thinking that an official like Shen Jia is a model of how to do practical things, he has considered all aspects, no wonder the emperor's uncle is always full of praise for him.

"Young master, you can only go in one person. It's better to bring a pen and ink to write down some important points. Some contents are unavoidably obscure." The reception staff didn't ignore Zhao Ting because of his young age, and explained them very carefully.

Zhao Ting was rewarded with a dime of silver, and then entered the teahouse by himself, Xiao Muzi and others were not at ease at all, they rolled their eyes, found a place to change their clothes, and then entered the teahouse in batches.

When Zhao Ting entered, the room was almost full, and he finally found a corner seat, but found that there was a pillar blocking his view, so he could not see clearly what was going on on the stage. There was an old man in front of him, because of the position Poor frown.

Shen Jia asked people to ring the bell before class, and when the bell rang, the people below were forbidden to talk, otherwise they would be invited out by the yamen servants who maintained order.

After Zuo Jiangyi came to the stage, a few more people came in from the door. The receptionist saw that it was Shen Jia, and greeted him with a smile, "Why is Master Shen free? Isn't your class in the afternoon?"

Shen Jia had just left the court, and the emperor wanted to observe the sentiments of the people and see what the school he ran was like, so he took him on a tour in micro-clothes.

He whispered: "I'm here to take a look. You can go, no need to say hello." Shen Jia took Zhao Zhang up to the second floor from the side stairs. The hall on the second floor is also a classroom, but there are still a few classrooms The box is sealed as a place for the lecturers to rest and work.

Shen Jia took Zhao Zhang into his office. When the window was opened, he could see the situation on the podium and hear the content clearly.

"Today we talked about the accounting of assets. For some real estate with high value, I propose to accrue depreciation on the account and include the depreciation of each period into the expenses. I am afraid that this is a bit troublesome. I don't know how many people can accept it. "

Zhao Zhang asked suspiciously, "Why did you do this?"

Shen Jia gave him an example, "If I want to open a shop, take a tea house as an example, then the initial investment will be relatively high, I have to buy a complete set of tables and chairs, and I have to buy good tea sets. For things that can be used for many years, it is not easy to calculate the cost at one time, it is better to spread it into the cost every month for several years, so that the calculated profit is more reasonable.”

Shen Jia has his own deeper ideas. Why does he have to start with accounting to achieve national unification?Once the accounts are unified, it will be more convenient to calculate taxes or check accounts in the future, and the most important tax for the national treasury should not be food tax and poll tax, but income tax.

He revealed his thoughts to Zhao Zhang, "Nowadays, the taxation items of the imperial court are chaotic and complicated, and several kinds of taxes have been collected repeatedly, which not only increases the burden on the people, but also is not conducive to long-term development."

Zhao Zhang looked away from the podium, and was very interested in what Shen Jia said. He asked, "Then you want to change the tax? This is not a simple matter, and it is not something I can change with a single word." .”

"I know that this matter is not urgent. It is definitely difficult to implement major changes. There are too many aspects involved. I plan to readjust the business tax. The current imperial court's policy on merchants is too strict. There are only heavy taxes and no encouragement. policy, which is not conducive to the expansion of commerce and trade.”

Zhao Zhang couldn't hear what was said at all, and put all his heart on Shen Jia. He looked left and right, sat next to Shen Jia, and pulled him to sit on his lap, which shocked Shen Jia, "Your Majesty What is this for?" Why did you do this all of a sudden when you were talking about business?

"After all, there are too many people here, so it's more secretive to talk like this." Zhao Zhang pretended that he was not profiting, and asked solemnly: "Businessmen are just doing opportunistic things, and all they earn are other people's money, and the status of businessmen is low. If heavy taxes are not imposed and everyone goes into business, wouldn’t the foundation of the country be shaken?”

Shen Jia knew that merchants in this period were looked down upon by others, otherwise he would not have aspired to be an official when he was a child, but he would become the richest man. The status of merchants is low, and they have to pay heavy taxes. This leads to the slow development of business, even if the life is difficult, they are unwilling to do business.

It is difficult for Shen Jia to change the current society's view of merchants, but he feels that as an emperor, Zhao Zhang should know that merchants are actually the group of people who are best for him to control and can bring him the most benefits.

"Although a businessman is opportunistic, the money he earns is based on his own labor income. Even if it is a no-cost business, it is his own ability to make money. As long as he does not steal, rob or cheat, then the money is coming from the right way. It should not be despised by others, and once a place develops commerce and trade, the population mobility will increase, capital will run at a high speed, and interest will continue. followed by a substantial increase.

This is a win-win policy. Merchants see the court's attention to them and feel the court's leniency to them. They will work harder to make money, and the treasury will gradually increase. Isn't that great? "

Zhao Zhang felt that what he said was reasonable, but what he said was only the positive side. Everything has advantages and disadvantages. He pointed out: "But businessmen don't need land. Once they do evil things, it may be difficult for the government to sanction them, and if they feed their pockets, it seems that there is no other benefit except to increase the income of the national treasury.”

Shen Jia laughed while lying on Zhao Zhang's shoulder. He covered his mouth and shook his body, laughing very restrainedly.

Zhao Zhang squeezed his waist hard, then bit his earlobe again, and warned in a low voice: "Even if I'm wrong, you just refute, why are you laughing like this? It angered me, and I let you even this room can not go out!"

Shen Jia hurriedly shut up, calmed down again, and looked up at Zhao Zhang with a smile, "I'm not joking at you, but I thought of something. Didn't you propose to lend food to the people last year for disaster relief? At that time Did I mention that this matter can be organized spontaneously by the people, but because there is no suitable target and the feasibility is not high, no one responds."

Shen Jia also suddenly thought of how useful a businessman is. People who grew up in modern society probably know it. Even later, people only judge people by whether they have money, not by their identity. Although they are a bit snobbish, But it is undeniable that the role of capital is indeed very large.

"Think about it, if there are a few very large chambers of commerce in the five northern provinces, making money every day and being rich like an enemy, then the imperial court can give them the grace to take a part of their annual income as a charity fund to save the people Among the good deeds, such as disaster relief, it is entirely possible to allocate funds from the foundation to buy food first, and then allocate food from the government's granary for the shortfall, and finally fill in the vacancy by the court. In addition to saving money, the most important benefit of this is The most important thing is to save labor and achieve the fastest disaster relief speed."

Zhao Zhang thought about these words for a while, and had to nod his head. If things can go according to this procedure, it will indeed save time, effort and money, but: "Why should they use part of their profits for charity? Charity is voluntary. I can't issue an imperial decree to order them to do this, can I?"

Shen Jia said: "This is one of the reasons why I asked His Majesty to lower the business tax. Today's business tax is too heavy, which is a very heavy burden for businessmen. Once the tax is lowered, let them withdraw part of it and inject it into the foundation." , Do you think they will be willing? Of course, donating money to the foundation is also a voluntary act, but the court can reward this behavior.

Because businessmen have not been valued all year round, if they hear that they can get awards from the court, even if it is just a nominal plaque, they will be willing to donate money. "

In this era, there are too many things that the imperial court can reward merchants, ranging from sending pennants and plaques to allowing future generations to become officials. Once the latter condition is given, it is not certain how many merchants are willing to go bankrupt.

Zhao Zhang put his head down and took a deep breath. He wanted to smell and see if the man he liked had turned into a goblin. Come out, I am afraid that the businessman will be the first to agree, it is really exhausting.

"I think it's feasible, but you said just now that the reform of the accounting system can only be started after the completion of the accounting system? Why?"

"Of course it is for the convenience of checking the accounts. Since a certain percentage of tax is to be extracted based on the profit, how to verify the accuracy of the profit has become a crucial step, otherwise it will be messed up."

"Then besides this tax, are all other taxes exempted?" Zhao Zhang asked in surprise.

"That's not the case. After all, it's a major event, and it's not something I can easily explain in a few words. However, the current imperial court's taxes on merchants are indeed too heavy. There are twenty or thirty kinds of tax items. Some of them They all find it inexplicable, if it can be simplified, it will not only reduce the burden on the merchants, but also reduce the burden on the government."

Zhao Zhang also knew that this was indeed not something that could be discussed in a few words, but it was a pity that Shen Jia's accounting department was not finished, otherwise he would have to make a detailed plan immediately.

He said with emotion: "I feel that the important ministers of the court are far less useful than you alone. Jia Guo is really my good helper."

Shen Jia disagreed, "The ministers each have their own strengths, and most of them work hard for the court. Their achievements cannot be denied. As for the emperor's idea, it's just because I have a close relationship with you and I dare to speak out. Oh, and I have a better chance to say, let me ask, how could he tell the emperor his point of view if he is an ordinary official who doesn't even have the chance to face the emperor? And even if they have good ideas in their hearts, they can't do it because of the secular world. dare not speak, but I dare."

This is Shen Jia's advantage as an official. From the day he reconciled with Zhao Zhang, he knew that as long as he was not rejected by Zhao Zhang, he would seize the opportunity to realize many of his ideas. He reformed the accounting system If it wasn't for this reason, it would not have been possible to proceed so smoothly.

With the emperor's support, everything is much easier to do. On the contrary, even the best policy is useless if the emperor vetoes it with one vote.

"Okay, I understand. After I go back, I will first ask Zhou Shangshu to reorganize the business tax, let the cabinet discuss whether it can make rectification on this basis, and see the effect first." Zhao Zhang is a rational person, Shen Jia proposed His plan cannot be completed in one step. He can completely convey his intention to restructure the commercial tax first, and let the cabinet slowly toss about it. Little by little changes will not be so eye-catching.

"Emperor Shengming!"

"Stop flattering, this trip out of the palace is a waste of time, and I didn't hear any lessons."

Shen Jia held his face and kissed him forcefully, jokingly said: "Why should the emperor seek far away, the best teacher is right in front of you, please let me teach you!"

"How courageous, you dare to ask me to beg you!" Zhao Zhang gritted his teeth and said, "It seems that you thought I was too gentle last night, didn't you?"

Shen Jia's cheeks were slightly red, she pushed him away and stood up, "Ahem, I don't mean it." A bell rang outside, and it turned out that a class was over. The two looked at each other and laughed together Come.

"Let's go, take me back to the palace." Zhao Zhang got up and straightened his clothes, saw that the hem was wrinkled by Shen Jia, flicked it, and went to open the door without changing his expression.

"Wait, there are too many people down here, let's go out after people leave." There is a [-]-hour break between each class, which is convenient for the teacher to hand over the venue. For a professional training class like this, come to a class every day. One month is enough, after all, they are veterans, so there is no need to start from scratch.

The two waited in the room for a while, and suddenly heard a noise coming from below, accompanied by the sound of tables and chairs falling to the ground, the two looked at each other, Shen Jia got up and said, "I'll go down and have a look."

"Together, no one here probably knows me, it doesn't matter."

Shen Jia thought about it, so she took Zhao Zhang downstairs, and then saw several people in the lobby on the first floor staring at each other with red faces, and that kid Zhao Ting was also standing beside him.

His complexion changed, and he asked loudly: "Who is making noise here?"

Zhao Ting smiled when he saw him, but when he saw the person standing beside him, his smile suddenly froze. He slowly moved to the side, trying to cover his tracks with a pillar, hoping that the person didn't look at him. to myself.

It's a pity that it was too late, Zhao Zhang hooked his fingers at him, Zhao Ting had to run over, lowered his head and waited for the emperor's uncle to speak.

Zhao Zhang didn't reprimand him, but just kept him by his side, and watched Shen Jia deal with the conflict.

"I'll ask again, who is making the noise here? What happened?" Shen Jia was still wearing an official uniform, and most people here had seen him before, so they saluted respectfully.

A young man with the appearance of a scholar stood up and said fiercely: "I heard that there are people teaching here, and anyone can enter, so I came to take a look out of curiosity, but I didn't expect that the gentleman on the stage was younger than me." , How can such qualifications be worthy of being a gentleman? Isn’t it misleading the younger generation? Sure enough, after listening to a class, I was baffled by it. He just attacked the lower group, that tough uncle even kicked over the tables and chairs, it's really... an insult to the gentleman!"

Shen Jia was stunned after listening to his complaints, and could basically conclude that this was a nerd who had strayed into a professional class. He didn't understand and felt that the teacher was not good enough, so he suddenly laughed.

The rest of the besiegers also laughed. They were only a little angry when they heard the young man criticize Chief Zuo just now, but they didn't expect it to be like this.

Zuo Jiangyi personally stepped forward and explained: "This brother, I am the head of the Accounting Department of the Ministry of Accounting. The content of the lectures here is learned by the accountant. You are not an accountant. It is normal that you don't understand."

The scholar was stunned for a moment, "Accounting room? Keeping accounts? Then why did my companion introduce me here? I thought it was a poetry meeting where literati gathered together."

Shen Jia guessed that this nerd was probably being played by someone, so he said in a good temper: "Then you might as well go back and ask clearly, and my school does not accept laymen."

The scholar blushed and made a bow to everyone, "Is it my servant?" He then apologized solemnly to Zuo Jiangyi, "I am really sorry, Yu really didn't know this, and he was offended Please forgive me."

Seeing that he had a good attitude of admitting his mistakes, everyone didn't care about it, not to mention that Shen Jia appeared here, and they were too lazy to talk to a scholar who went to the wrong door.

The scholar ran to help up the table and chair that had been kicked over, and apologized again and again, his face was blushing as if bleeding, Shen Jia noticed that he was quite handsome, and it was quite pleasing to the eye despite his silly demeanor .

"Ahem..." Zhao Zhang coughed twice, Shen Jia rolled his eyes at him, and then said to the scholar, "It's not necessary, it's just a misunderstanding, just don't be so reckless next time."

"Gao Shengming, I've offended you a lot today, so I'll leave now." The young scholar ran away, and everyone present quickly surrounded Shen Jia and began to ask questions in a hurry.

Shen Jia pointed to the small blackboard at the door, "If you have any questions, you can go there and write them down. You don't need to record the same questions repeatedly. Every day the Japanese officials will answer your questions, and you can see them tomorrow."

After all, he is not a professional teacher, and he is usually very busy. It is not easy to spare some of you to answer questions every day. What's more, doing so is also conducive to maintaining the enthusiasm of the students, so that they will not spend three days fishing and two days posting on the Internet. .

Everyone else left, but an old man did not leave. Instead, he walked up to Shen Jia and asked hesitantly, "Excuse Cao Min for talking too much, is it really meaningful for Mr. Shen to make such a change? Cao Min I have worked as a bookkeeper for more than [-] years, and I already know the bookkeeping method very well, and I don’t think there is anything wrong, and I don’t understand why such a change should be made.”

Shen Jia was not angry, but instead asked: "How many classes has the old gentleman attended?"

"Ashamed, today is Caomin's first time here."

"Then how do you feel after listening to it?"

The old man thought for a while and replied cautiously: "Some parts are hard to understand. People are old and their brains turn slowly, but generally speaking, they can accept it and think it makes sense. I can't think of spending more time doing these things. What's the point? Isn't it okay if you don't do it?"

Shen Jia smiled and nodded. This is where many people will be puzzled. Any new thing needs to be accepted for time. People generally think about new things: Why should I learn such a troublesome thing?Is it not possible to follow the original method?The people above can really make a fuss!

Shen Jia often complained like this when she was in the work unit. It can be seen that human nature is like this, and people don't want to change things they are familiar with easily.

"I don't know where the old man is a senior?"

"Don't dare to be, Caomin is the accountant of Yonghe Chamber of Commerce, you may not know it."

"Yonghe Chamber of Commerce? As far as I know, the largest car dealership in the city belongs to your family, and the owner of Yonghe Chamber of Commerce is said to be from the south, with a wide range of businesses. It is one of the largest chambers of commerce in Dajin."

"My lord, Caomin's owner's business is indeed quite big. Based on the lesson I heard today, it may not be easy to apportion all the valuable assets of our chamber of commerce."

"Then do you have an additional register for the valuable assets you have purchased? Do you have an inventory every year?"

"Except for the rented furniture, there seems to be no big valuables, and these two items can be seen every day, so there is no need to count them."

"But it's the same. Since the old gentleman also said that there are no valuable big items, why do you find it troublesome?"

The old man paused, feeling a little embarrassed. Indeed, he felt that there were too many things in the front and that there were few things in the back.

He made a bow to Shen Jia, "It's the grassroots who are narrow-minded, please forgive me, the grassroots will take time to study every day, correct their attitude, and actively cooperate."

Shen Jia nodded, for a big company like Yonghe Chamber of Commerce, Shen Jia would definitely let them follow their own pace, and must be the first batch of models, even if he didn't come today, he would send someone to invite them.