The Road to the Imperial Examinations of Farmers in Ancient Times

Seeing that the person left, Li Wen went to the study room, and went to the study room to take care of some things. These things need to be used tomorrow morning, and they should be sorted out by tonight.

When Zhao Xiangyi arrived, he saw that the lights in the study were still on, so he knew he was still in the study.

"Master Zhao." Li Tong, who was waiting outside the door, did not dare to stop him when he saw Master Li approaching, and gently pushed the door open to let people in.

Hearing the slight sound of footsteps, Li Wen turned his head and saw the man coming, he was still holding a pen in his hand, as soon as he saw the man's face, without waiting for the man to urge him, he said, "Will you wait for me for half a stick of incense?" , I'm getting better here, I'll take a shower and sleep later."

"Yeah." Zhao Xiangyi nodded, and went out to tell the boy outside the door to prepare water for bathing.

After writing the last word, Li Wen checked that there was no problem before tidying up the things on the table.

He was afraid that it would rain at night, and the paper on the table would be wet when the rain came in, so he usually closed the window of the study when he left.He was about to reach out to close the window when a hand behind him reached out and closed the window for him

Li Wen smiled and said, "Let's go, go back to sleep."

The two left the study room, Zhao Xiangyi held a lantern in his hand, and showed the young man the way ahead, heading towards the bedroom.

It was very late now, after taking a shower, Li Wen went to bed.

Zhao Xiangyi reached out and pulled the boy into his arms. Li Wen stretched out his hand and pushed the boy, and said dumbfoundedly, "It's summer, do you have to hug me to sleep?... Relax a little, you're so hot, stay away from me Stay away, don't hold me...',

This season is the hottest time. It seems to be raining on this day, but it is not raining, so it is particularly sultry.

It might be cooler if it rains.

"Sambo, be good, don't move around. Go to sleep, and I will fan you." Zhao Xiangyi held the fan in one hand,

Gently blowing the wind.

"...Don't call me Three Treasures." Li Wen muttered, this man just wanted to hug him to sleep, there was nothing he could do, for the sake of fanning him, please forgive him.When he was about to fall asleep in a daze, he also said, "...you go to sleep, you don't need to fan."

Sweat just sweat, get used to it.

Seeing that the young man closed his eyes, Zhao Xiangyi lowered his head and kissed the young man's forehead, which finally landed on the young man's lips. The kiss was tasted lightly and had no deep meaning.

Knowing that the young man was too busy during this time, he didn't sleep much at night, and there was a layer of gray under the young man's eyelids, so even if he wanted to touch the young man now, Zhao Xiangyi was reluctant to torment his young man.He just held him in his arms, lowered his head and sniffed the boy's neck, and smelled the light fragrance of the boy's body, so as to relieve his desire for him.

Seeing the boy in his arms, Zhao Xiangyi felt an indescribable satisfaction in his heart...

On the morning of the second day, Li Wen came up with a reform plan on commercial taxation and raised the issue of commercial tax reform.

Dacheng's tax is divided into regular tax and miscellaneous tax. The so-called regular tax is agricultural tax, that is, land tax; as for miscellaneous tax, it is lijin tax, which is actually commercial tax.Lijin is generally divided into bank per cent (living per cent) and sitting per cent (board per cent). The former is a passing tax, which is levied on goods in transit and collected from merchants; the latter is a transaction tax, collected at the place of origin or sales, and collected from sitting. business.

There are generally two systems for collecting likin in various provinces, one is official collection, and the other is personal payment. The former is a common method in all provinces, and the latter is currently adopted by provinces with more intensive production.The government collection system is that the government of each province establishes bureau cards and collects tax at the rate set by the province.Under the system of guaranteed payment, businessmen in the same industry or non-industry people undertake the general determination or contract the donations of various industries, manage their affairs, and are responsible for payment.

There are various taxes in the imperial court, and there is no specific regulation on commercial tax. When local officials are in the dark, the likin collected is far higher than the original tax amount that needs to be paid.

How did the lijin be collected? In fact, let me give a very simple example. For example, a caravan purchased a batch of goods. As soon as they were loaded on the car, the officials who collected the lijin came. This is called "qili"; etc. You pay the lijin, transport the goods and set off. Not long after you leave, you encounter a checkpoint. If you want to enter the city, you can pay the lijin first; when you encounter the checkpoint later, continue to pay... So according to this calculation, I don't know how many times I paid the money along the way.After finally arriving at the destination, as soon as the goods landed, officials from the government came to collect the "landing fee"

Therefore, after going through many checkpoints, the merchant may pay far more taxes than the cost of his batch of goods.

The money is even higher.But if you want to do business, you must give this money.do not give?Then don't even think about doing this business. If you fight with the government, you may end up with no money in the end.

Since ancient times, the people have not fought with officials, and all those who fight with officials, few will end well. Businessmen often prefer to spend money to eliminate disasters than to get into trouble.

The local governments are all in charge of the government, and the government collects many items of lijin, and the tax is heavy, which greatly discourages the enthusiasm of merchants and hinders the development of the entire Dacheng merchant. This is why Li Wen proposed a commercial tax. Reason for reform.

The taxation of the later dynasties is also varied, and there are all kinds of taxes, but there are legal laws and regulations on taxation in later generations, and basically no one dares to charge fees indiscriminately.The industrial and commercial tax of later generations is composed of industrial and commercial business tax, industrial and commercial income tax, street vendor tax and temporary commercial tax.Industrial and commercial tax and industrial and commercial income tax are levied on fixed industrial and commercial households; hawker tax is levied on stalls and hawkers engaged in fixed or mobile operations; temporary commercial tax is levied on peddlers whose business behavior is not fixed.

The tax system of later generations has been constantly adjusted with the development of society.

Li Wen borrowed some practices of commercial tax from later generations, and made appropriate changes according to Dacheng's specific situation, which can be more suitable for Dacheng's current situation.

While proposing the abolition of part of the tax, Li Wen proposed to unify the taxation of various regions, but at the same time increase the proportion of taxation.Since this new plan has never been implemented before, he doesn’t know how feasible it is, so he proposed to implement it here in the capital for a year first... The minister suggested that this method should be implemented in the capital for a year, if this method works , and then we will promote it to all provinces across the country.”

"...If there are any deficiencies, you can make corresponding adjustments and changes0"

If the collection of commercial tax is unified, it will definitely affect the interests of many officials. Therefore, as soon as he proposed specific regulations for commercial tax reform, some officials jumped out to oppose him.

In this regard, Li Wen has long been prepared.

"Then, my lords, do you think the plan I mentioned is not good. That is to say, Mr. Xu and Mr. Wang, do you have a better solution than me? Please tell me." Li asked The expression of "you say, I will listen carefully" blocked the objections of some officials.

This daily morning is a war of words, who can win depends on his ability.

He proposed the business tax reform. Naturally, some people opposed it. Li Wen was not afraid. He came prepared, and the soldiers came to cover up the water. I insist on doing so. I have my reasons. If you are opposed, then please You come up with valid reasons.

——Who made these miscellaneous taxes collected?Was it given by the emperor?

——Since the emperor didn't ask for it, who asked for it?

——What, no one let me accept it?Then why charge this money?

——And where did the collected money go? ... Who, who knows!

——Then the question arises again, since the emperor didn't ask for it, why can't the collection of these fees be banned?

If you don't let it be forbidden, then what is your intention?

Looking at these guilty officials who dare not speak, Li Wen snorted in his heart, and used the name of the emperor to collect money. If the money is not given to the emperor, you people really think that the sky is high and the emperor is far away. I can't control it anymore, can I?If you have the ability, you should explain all these things clearly and clearly in front of the emperor!

Since you dare not even speak, then keep quiet and stand still without speaking. No one will treat you as dumb!

In the past, Li Wen used to stand behind and watch the show. I really didn't expect that one day he would stand in front and fight with a group of officials without stopping. Can!

A few old guys with pig liver faces on the opposite side didn't know whether they were angry at him or choked on their own words.

The generals on the side: Li Liuyuan is mighty! ...

Now that the Ministry of Commerce has been established, these commercial matters should be unified and managed by the Ministry of Commerce. These officials who have jumped out to oppose have no valid reason. On this point, Li Wen is in his heart.

Regarding the reform of the commercial tax system, Li Wen had already discussed in detail with the emperor before this.

The various taxes collected by various places are not handed over to the Ministry of Households in the end, but basically go into the pockets of officials from various places.However, after the commercial taxation was unified, the taxes collected from various regions had specific management and accounts, and they must be handed over to the imperial court in the end. Emperor Zhaozong naturally supported things that could benefit the imperial court.

The reason why we set our goal on business at the beginning was naturally because Dacheng did not attach importance to business.Li Wen knew that as long as he was not moving the agricultural tax, even if these people opposed it, they would not oppose it too strongly.

A small number of officials who were not used to him jumped out to oppose him, unlike the time when he proposed land reform, most of the officials jumped out to oppose him, and even bought killers to assassinate him.

As long as it doesn't touch the fundamental interests of these people, not everyone will oppose his proposal. As long as he gets the nod from the emperor, Li Wen guesses that his proposal can basically be passed.

Seeing that the opposing officials could not come up with a better charter, Emperor Zhaozong approved Li Liuyuan's proposal, "This matter, we will do as Li Liuyuan said."

"Yes, I obey the order!" Li Wen replied.

The emperor waved his hand, today's morning court has come here, and Emperor Zhaozong led the people away in the sound of respect from all the officials