Han Shizu

Chapter 1858 Reasonable Tax Avoidance
After a long time, Pan You's face calmed down. Looking at the triumphant Dang Jin, he helped the saddle to get off the horse, stepped forward a few steps, held the whip and bowed to Dang Jin: "Dang Hou understands righteousness, and I admire it. If you can I am grateful for actively cooperating with the government's administration, not to mention coming on horseback, but walking to show respect, it is also appropriate."

Pan You's complexion fluctuated, which made Dang Jin feel very comfortable, but seeing that he quickly adjusted his mentality and made such a performance, he couldn't help but be surprised.Looking at him seriously again, Dang Jin sighed mockingly: "The old man is mistaken! Pan Shijun is indeed a character, and he has such a talent!"

Pan You smiled faintly, turned his body sideways, and said to the accompanying officials: "The Marquis of the Party has already spoken, so you can take a good look at the land. You must measure it clearly, and don't disappoint the Marquis of the Party!"

As he said that, he ordered to the magistrate of Yangdi County: "Call all the people available in your county government. The envoy is in Yangdi, waiting for the result!"

"Yes!"

Silently watching Pan You give orders, Dang Jin's old eyes were full of silence, and when he turned around, he also waved his hands behind him.Soon, another group of people came out from the village, and stood behind Dangjin in an orderly manner, and there were about 80 to [-] people.

In Pan You's unexpected eyes, Dang Jin ordered indifferently: "The government wants to clear the land, so I will cooperate with you and find out the amount of your land, neither less nor more. From now on, pay taxes according to The new tax system is coming"

"Yes!" A group of people responded, their voices were neat and loud, as if they were listening to a military order.

And following Dang Jin's instructions, Pan You immediately realized what his plan was. The Dang family had already made plans.

There are thousands of policies, and there are thousands of ways to deal with them. The big man has never been short of smart people.With the determination of the tax reform policy and its gradual implementation, the vested interests decided to take some roundabout measures to reduce losses after realizing that the situation cannot be changed.

Hiding land is a common practice, but it is not clever, after all, if you really want to find out, you can't hide it.As a result, many people began to think of ways in the new tax system, trying to find loopholes in the established rules and use them to stop losses.

However, under the new tax system, there is really an obvious loophole that can be exploited. Under the rule of taxation based on the amount of land, the more land you own, the heavier the land tax you need to pay.In this way, reducing the amount of registered land is a good tax avoidance method, which is under the rules and highly feasible.

Therefore, in the past few months, the landlords in Gyeonggi, Henan, Jiangnan, and Yulin, the four provinces that have carried out tax reforms in advance, have been doing one thing in unison. In the case of retaining a certain amount of land, the excess land was distributed to clansmen, retinues, and tenants.In addition, each household's land is limited to 60 mu, 100 mu, 150 mu, and 200 mu under the tax-sharing standards.

This is almost an aboveboard and reasonable tax avoidance method, and it is conceivable that although the land has been distributed, its actual control is obviously still in the hands of the powerful, landlords, and powerful, and they are not afraid of losing it at all. The quality lies in the local influence and control.

For these, the imperial court is naturally well aware, but has no intention of stopping them.After observing his situation, Pan You was very dissatisfied, thinking that if the landlords did this, the court would lose a lot of tax revenue.Therefore, decisively ordered to prohibit the "donation and transfer" of land in Gyeonggi-do.

This order naturally aroused the dissatisfaction of the majority of the landlord class, and the disturbance was uploaded to the court. After some discussion, it was decided to acquiesce in this matter.

The reason is also very simple. Such an approach does not violate the regulations and does not deviate from the new system.In the words of some celebrities and counties, they did not steal or rob, and cooperated with the court in governing. The land belongs to them, and it is their freedom to dispose of it. You, Pan You, are too overbearing if you don't allow it.

Since the imperial court formulated the rules of grading taxation, it gave others room to do so. The imperial court can issue a ban for taxation, but on the one hand, it is difficult to check the land ownership. Zhao Pu always adheres to one principle. The simpler the policy, the easier The easier it is to understand and execute, the better.On the other hand, it cannot be convincing.

Of course, it is also secondary to not being convinced. The key point is that the purpose of the imperial court's implementation of the new system is to change the nature of taxation and the basis for tax calculation, and to remove taxpayers from the land and reduce the burden on farmers to a certain extent.

As for the ownership of the land, it is not the key point. After all, regardless of its ownership, the land is there, and the tax system is also very clear. How much land is there and how much tax is paid.

The big landlords' practice of transferring ownership to avoid taxes will certainly cause a certain loss to the court's tax revenue, but it is a reasonable tax avoidance and is under the rules.The rules are formulated by the imperial court, so it is natural to maintain them, unless the imperial court changes the current rules and completely prohibits the sale and circulation of land, but this is obviously unrealistic and harder than tax reform.

Against this background, it can be foreseen that in the future, a large number of land managers in the Han Dynasty will need to pay a certain amount of "partial money" to the old landlords in addition to paying the official tax of the court.

As for how much to pay, it depends on their private agreement.And if this situation develops in the long run, local personal attachment based on land will become more serious.

For self-cultivating farmers who own a small amount of land, the new tax system is friendly. Compared with the two-tax system, the annual tax they need to pay is actually reduced, and the burden is greatly reduced.

But for those small farmers with the nature of "tenants", it is not necessarily the case. The official tax of the imperial court is based on the amount of land, while the private tax of the landlords depends on the "conscience" of the landlord, but the conscience of the feudal landlord , How can it stand such a test.

For these farmers, if they encounter excessively greedy masters, the burden of double taxation can be imagined, and new land conflicts will arise again.

Although in terms of the current land situation of Dahan, it is far from that point, Dahan is still mainly self-cultivating farmers.But the development of some things has its own laws, and some trends are even irreversible. Owner farmers go bankrupt, lose people and land, and land mergers continue.

Changes and changes are only improvements after all. The fundamental problem of feudal land ownership has not changed, so the future of the Han Empire is also foreseeable.

Perhaps it was because of this that Emperor Liu wanted the Zhengshitang to issue a decree after learning about this situation. The ownership of the land registered in the register must be clear, and the imperial court should protect its ownership.

Emperor Liu's intention was very simple. Since he wanted to avoid taxes by dividing the land, the land belonged to the owner after the land was divided. At least legally, the land was no longer the original owner's.If there is a dispute about land ownership in the future, the government should also record the trial according to the register.

However, this one was rejected by Zhao Pu, and for this reason, the two had a rare dispute.Zhao Pu's idea is very realistic. If according to Emperor Liu's wishes, such an order would be a drudgery from the bottom of the pot. It would be to cut off the roots of the landlords in the world, which would inevitably lead to group dissatisfaction and even protests, which would have a serious impact on the tax reform that has gradually entered the right track. , giving birth to unnecessary troubles, which is detrimental to the overall situation.

Emperor Liu insisted that in addition to the official taxes of the imperial court, the landlords could also collect private taxes.Zhao Pu also agreed with Emperor Liu's opinion, but he was still unwilling to ask him to issue an order.

After arguing for a long time, it finally ended with Emperor Liu's compromise, because of the four words, the overall situation is the most important.The tax reform was carried out in accordance with the will of Emperor Liu, and the new system was also approved by Emperor Liu. It has been implemented to the present point, and some new problems and drawbacks have emerged, which must be borne by the reform.

It was this kind of compromise that made Emperor Liu realize that he was trying his best to stop the flood, but the tide was still raging and unstoppable. If he could hold on while alive, what would happen after him?
After I die, no matter how terrible the flood is.Emperor Liu had a new understanding of this sentence. He wanted to control it, but he really couldn't control it. It wasn't enough. The older a person was, the more powerless he felt.

Probably because he felt that Emperor Liu was offended, Zhao Pu later suggested to Emperor Liu in private that for the sake of reform, necessary compromises are acceptable.If His Majesty has the heart, he can wait until the tax reform is completed before making any calculations. In the future, the role of the land register can be amplified.

Emperor Liu reluctantly accepted this, but said in a low spirit, how much time do I have?

Emperor Liu has long realized that this tax reform may not be completely completed in three to five years, not to mention two years. Just look at the progress and disturbances in several pilot areas.

While reforming, while compromising!This is the summary of the tax reform in Emperor Liu's mind!
(End of this chapter)