New Story of Lv Bu

Minor children are called "little men" and "little girls" in the dynasty, and their population tax is called "kouqian", which is the verbal gift. The money was collected from the age of three until the age of fourteen, and each person paid twenty yuan each year. At the time of Emperor Wu, he added three yuan to become twenty-three yuan. At the time of the Emperor Yuan, he changed to collect money from the age of seven, and only began to collect "calculations" at the age of twenty. Oral payment is a heavy burden to the poor peasants. In the predicament that food and clothing are difficult to sustain, even the tragedy of "childbirth and death" has occurred.

Among the three major tax taxes in this dynasty, land rent is a tax in kind, and a tax is a poll tax for adults, and a tax is a poll tax for minors. Both a tax and a tax are currency taxes, and money is required. Paid. The collection of these three types of taxes is considered to be an indeterminate period. There is no fixed time at the beginning. They can be collected from the first month to August. The number of collections varies from one, two or even multiple times a month. However, the annual tax amount is fixed, and only a small portion is collected each time until the annual tax is collected. Later, the officials and the people found it troublesome, so they gradually began to concentrate, and finally changed to August to collect, the title was "August Counting", so it was customized.

Land rent, calculation and oral taxes are owned by the state. The emperor’s personal wealth is not among them, and there are other taxes.

There are two agencies responsible for taxation in this dynasty. The Han Dynasty inherited the Qin system, and the manager of the national finances was called "Zhisu Neishi", which was later called "Da Nong Ling" or "Da Si Nong", or "Da Nong" for short. It is in charge. The institution that managed the emperor's private finances was called the "Shaofu", and the Emperor Wu also added the "Shuiheng Captain", who was also the emperor's personal butler. The income and expenditure of the state and the emperor are strictly separated, and the two cannot be confused or misappropriated. So, what if the emperor's money is not enough?

It's very simple, you have to find a new way to make money. The royal family's expenses in this dynasty were mainly taken from "the entrance of the taxation of mountains, rivers, gardens, ponds, and markets", or "the entrance of industry, business, Yu, and Heng". These incomes, in principle, are managed by the government for the royal family's enjoyment. The production of mountains, rivers, circles, and ponds mentioned here refers to production on public land owned by the royal family.

As early as the reign of King Li in the Western Zhou Dynasty, "the entrance of the taxation of mountains, rivers, gardens, ponds, and markets" gradually changed from the public property of the rural communes and lords at all levels to the private property of the royal family, as recorded in the history books. "Li Wang patent" refers to this matter. "Shanyu" and "Lin Heng" in the Zhou Dynasty were the officials in charge of mountains, forests, gardens, and ponds. These royal property became the private property of the emperor.

The Shaofu of this dynasty was huge in scale and high in power, far beyond the reach of the "Shanyu" and "Lin Heng" of the Zhou Dynasty. Under the young mansion, there are Shangshu, Fujie, imperial physician, imperial official, Tangguan, Daoguan, Yuefu, Ruolu, Kao Gongshi, Zuo Ge, Zuo Shi, Ganquan Residence, Left and Right Sikong, Dongzhi, Xizhi, Dong The gardener's sixteen officials Lingcheng, Youbaoren, Dushui and Junguan three Changcheng, and went to the ten pond salt in the forest, and also Zhongshu Yanzhe, Huangmen, Jundun, Shangfang, Yufu, Yongxiang, Nei The **** and eight officials make Cheng. All servants, directors, and Zhonghuangmen belong to Yan. Shao Fu Cheng, whose salary is more than a thousand stones, assists Shao Fu Qing in managing affairs, and is Shao Fu's main assistant.

The Shaofu is in charge of the private wealth of the emperor and is responsible for collecting the following taxes:

One. Salt and iron taxes.

Salt and iron are the necessities of the common people's lives. The amount is high and the tax is high, so the income is naturally high. It is precisely because of its importance that during the Emperor Zhaodi of the Han Dynasty, there was a fierce debate about whether the salt and iron official camp or the private sector was private.

Second sea rent, also known as fishing tax.

Fish and shrimp are produced in rivers, lakes and seas. They are important food for the common people, and the tax revenue is certainly considerable. In the Spring and Autumn Period, Qi Huangong was dominated by the benefits of fish and salt, and Liu Bi, the king of Wu in the Han Dynasty, took advantage of the benefits of fish, salt and copper mountains. This shows the importance of sea rent.

three. Fake taxes.

The Tianzi’s garden, the pond, is tenanted by the people for farming or harvesting, and the tenants are required to pay a certain tax.

four. City rent.

That is, the commodity transaction tax.

Fives. Industrial tax.

In addition to the official handicraft industry, workers are established to manage the private handicraft industry and collect taxes.

In addition to these tax revenues, Lieutenant Shuiheng can also make money, and the huge official handicraft industry under the control of the Shaofu has added a lot of income to the royal warehouse. In the Western Han Dynasty, the Shaofu earned 830,000 yuan (money) annually, while the tax income of the "big peasants" was only more than 400 million yuan (money) a year. The royal family's income is nearly twice as much as the national income, which can be said to be a good way to make money.

This kind of taxation system seems quite surprising, but it is very meaningful to explore carefully. At the beginning of the founding of this dynasty, the Emperor Gaodi greatly named the princes, and the king of Guangxi was named 18, and the marquis of Lie and the marquis of Guannei were forty-three people without precedent in history. The reason for this is that during the battle with the King of Chu, Gotti had to pay a big price for self-protection, win over all the forces that could be attracted, and fight with the King of Chu together. After gaining the world, he had to give the princes a big name to reward his merits with mediocrity, which was not the original intention of God.

There are eight kings with different surnames: Zhang Ao is the King of Zhao, Yingbu is the King of Huainan, Zang Tu is the King of Yan, Han Envelope is the King of Chu, Peng Yue is the King of Liang, the descendants of King Han Xiang are named the King of Han, and Yingbu’s The father-in-law Wu Rui was named the king of Changsha, and the other was Lu Wan, who was also the king of Yan. Nine kings of the same surname: Liu Fei, the eldest son of the concubine, Liu Ying, the second son, Liu Ruyi, the third son, Liu Heng, the fourth son, and Liu Hui, the fifth son (Feng Liang Wang), six son Liu You (Feng Huaiyang King), seven son Liu Chang (Feng Huainan King), eight son Liu Jian (Feng Yan Wang). It is precisely because there are too many kings and marquis of different surnames, that the kings of the same surname have to be named as checks and balances. If God is willing to do this, otherwise, the hero will be uneasy, and the hero will be uneasy. This is the essence of entrusting princes and kings in the early Han Dynasty.

At that time, only one-third of the states and counties in the world were directly controlled by Gaodi, and the other two-thirds were in the hands of kings of the same surname, kings of different surnames, and heroes. In this political environment, it is undoubtedly a very clever approach to put more taxes in the hands of the emperor. To a certain extent, it was precisely relying on the huge income provided by the Shaofu that Gaodi cut off the seven kings of different surnames one by one.

After Gotti, the emperors of the past dynasties have been holding the private wealth from the young mansion tightly in their hands, but their original intentions have long since changed, from a solid national foundation to their own enjoyment. The Shaofu must support the royal family members and also be used for emergency situations, such as military expenditures, disaster relief, holding certain large-scale events, special rewards?????? and so on. The first emperor once gave a reward to Lu Bu and the Bingzhou army.

There is also a kind of taxation in this dynasty called "contribution fee", or "contribution". The so-called "dedication fee" refers to the sacrifices extorted from the people when the emperor offered sacrifices to the ancestral temple. Each person had to pay sixty rannies to the people of the kingdom, the princes, and the counties. The donation fee of the princes is collected by the princes, "often in the October court." In fact, the contribution fee is actually a temporary additional tax.

In addition, there are alcohol taxes and temporary industrial and commercial property taxes (that is, "calculated"), which are temporary additional taxes.

In the end, it is "Corporation". The so-called "correspondence" is neither a tax in kind nor a currency tax. Rather, it is a kind of military service, just like military service. The "Han Law" stipulates that all adult men have to spend a certain amount of time to perform military and military service for the country. The prime minister's son is no exception. From 23 years old (sometimes 17 years old, sometimes 20 years old) to 56 years old Service age.

Although the law has a clear text, it is often heavier to implement than what is contained in the "Law of Han Dynasty", and some people have to serve in the military after they are over 60. Those who serve in the military are called "Geng Zuo" and "Zheng Zuo". Those who perform general military service are called "general soldiers", and they must serve for one month each year; those who perform military service are called "zheng soldiers", which are divided into two types. One is to train in the county where they are located and serve as a county soldier for one year, and the other is Going to the capital or border areas to serve as a "soldier" for one year means that every adult man will have to perform two years of military service in his life, but in reality it is often more than that.

In the Han Yuefu poems, there is a verse of "fifteen conscripts in the army, eighty to return", which describes the heavy military service. I personally serve in the service, which is called "practical service", and it is also allowed to pay to hire people to perform service, which is called "overseas service". This service money is "more reward." Both officials, gentry, tycoons and merchants can be exempted from the pains of servitude, but the "growth" is very heavy. It costs three hundred dollars a month, which is three thousand six hundred dollars a year. Therefore, most people who "practice more" are poor. Farmers. Aristocratic families have money and can pay to "pass the change". The ordinary people have no money, so they have to collect the "pass change" money to replace the children of the aristocratic family and go to the border county to serve them in their corvee.

The dynasty's "greater gift" is very strict, and even patients and short dwarfs who are not suitable for military service must be paid. The "Han Law" also stipulates: "Into the millet", that is, to pay grain to the country. After the specified amount, the payer can be exempted from service, which is called "recovery", and at the same time can receive the title. The income from "Gengfu" and "Susu" is also one of the important sources of the country's fiscal revenue.

What I have said above is the taxation situation in this dynasty. Generally speaking, the big si-nong is in charge of the national finances, and the most important are the five types of income from land rent, reckoning fu, koufu, more fu, and millet. The Shaofu is in charge of the private wealth of the emperor. There are six types of regular taxes, contributions, and two special taxes. This shows that the great Sinong Zhao Qi and the Shao Fu Xun You are important in the court.

As representatives of the Qing sect and the support of the Han sect, Zhao Qi and Xun You were so important to Da Sima, and they were very excited about them. In less than two years, the state finances and the emperor's private wealth were sorted up and down clearly, many accumulated abuses were removed, many bad rules were removed, and the financial situation of the Luoyang court immediately became excellent.

It is precisely because Zhao Qi and Xun You are in the bureau, they are very clear about the financial problem of the dynasty, that is, the uneven taxation. The family members have used various methods to transfer taxes to the ordinary people. As the territory controlled by Lu Jiajun grows larger, this problem has reached the point where it must be resolved. In addition, it is to remove all kinds of bad rules and the tax evasion of aristocratic families.

Therefore, as soon as Lu Bu proposed a new taxation policy, Zhao Qi and Xun You fully supported it, but they did not expect to cause an uproar.