Farming and teaching across different worlds

Listed the tax data of the past four years one by one, and then conducted a clear and clear data analysis in a year-on-year and month-on-month manner.

The final conclusion made Gongsun Zizhan gasp when he saw this.

Without such a clear and intuitive data analysis, he would never believe that there would be so many and such big problems under the seemingly peaceful and harmonious surface of the Great Xia Kingdom.

Next, is Ji Xiuran's analysis of the current taxation status of Great Xia Kingdom.

The advantages and disadvantages of Daxia's current tax system are comprehensively expounded in terms of tax items, tax types, and tax rates.

And pointedly pointed out that there are hidden dangers in Daxia now.

Then it also lists in detail one by one the various problems existing in each tax category in the current taxation.

Among them, the problems of business and taxation are so big and so many that people who watch them are dumbfounded.

Finally, some feasible methods to solve these problems and eliminate hidden dangers are listed.

Although it still looks a little rough, but the ideas and directions are already there.

Gongsun Zizhan watched carefully with a serious face, while Ji Xiuran was sitting beside him, drinking tea leisurely, and looked up at Gongsun Zizhan's reaction from time to time.

I also took the time to take a look, and sitting next to me was the emperor who was completely empty.

I was also thinking about what I was going to say next, and rethinking the problems in the taxation that I discovered in my heart.

Having said that, I have to introduce the current tax system in Daxia in detail.

The main source of Daxia's fiscal revenue is taxation, the most important of which are agricultural tax and commercial tax, which account for 80% of Daxia's finances.

Among them, the agricultural tax is the land tax in the usual sense, including the tax of official land and the tax of private land.

The official land is mainly used to collect the rent from the farmers, which is collected according to the annual per mu of land, and the tax is three-thirds of the tenth.

Mintian is the private land of farmers. It is divided into upper, middle and lower grades on the basis of mu. The tax amount is determined based on the yield per mu of the same grade of land in one year of employment as the standard. The tax is one of ten.

Pay twice in summer and autumn, harvest silk in summer and rice in autumn, which can also be converted into silver at the same time.

Daxia's agricultural tax system was inherited from the previous dynasty, and it is more scientific and reasonable than the "Fangtian Average Tax Law" that Ji Xiuran knew.

Moreover, there is no Dingkou tax in Daxia, which is very enlightened for the people of Daxia.In fact, the tax rate of Daxia's land tax is indeed not high. The ordinary people living in Daxia are not troubled by exorbitant taxes and miscellaneous taxes, so they are really quite happy.

But no matter how good a policy is, it must be implemented by someone to be truly useful.

Although the whole country attaches great importance to land tax, there are also officials from all over the country who cheated and corrupted the law.

Not to mention, there must be many cases where powerful landlords in various places try to hide their land acres and evade land taxes.

But these are not loopholes in the system. As long as the supervision is in place, these problems can be avoided.

So regarding the issue of agricultural tax, Ji Xiuran only mentioned it a little in the materials, and then skipped it and didn't go into details.

Besides the commercial tax, the commercial tax in Daxia is mainly collected from handicraftsmen and merchants.

Although the commercial tax accounts for the same proportion of fiscal revenue as the agricultural tax, it is affected by the long-standing thinking of emphasizing agriculture and suppressing business.

Daxia paid far less attention to commercial tax than agricultural tax.

As a result, Daxia's management of commercial taxation has been negligent and the supervision has been disadvantageous.

The consequence of this is that even if the imperial court customizes a unified tax rate and tax items.

When implementing it in various places, they will also find all kinds of excuses, and in every link, they will use clever names to force and indiscriminately expropriate.

Since the emperor has been promoting the development of commerce, Daxia's economy has now entered an unprecedented period of prosperity.

However, due to the vacancy of various measures for commercial taxation and the low social status of merchants, all walks of life are not friendly to business.

This has led to the current situation, where all places are trying to find ways to impose heavy taxes on passing merchants.

Based on his own understanding of local taxation, Ji Xiuran also took the time to meet with Zeng Junhui and Boss Zheng, and through them, he had a more comprehensive understanding of the current situation of commercial taxation in various places in Daxia.Through the information disclosed by them, some problems have been summed up and listed one by one in the materials.

Specifically, there are the following: First, taxes are accompanied throughout the entire production, transportation, warehousing, and sales process.This has resulted in multi-management in many links, and the phenomenon of repeated collection is serious.

Another one, the most common tax items collected in various places are as follows: customs and city tax, boat and vehicle tax, storage tax, pawn tax, and purchase tax, shop tax, and so on.It seems that any behavior of a businessman is the object of taxation.

The most serious point is that this part of the tax money collected has not all been turned over to the national treasury, and a large part of it has been pocketed by local officials.

When Gongsunzi looked at the last item, he couldn't help frowning. As a result, thinking about the emperor's reaction when he saw this, he couldn't help but look up at that person.

Seeing the man sitting there without any reaction, in an extremely bad state, he couldn't help but look at his reaction this time.

Maybe it can wake up this person's temperament at once, which would be great.

Except for the agricultural tax and commercial tax, other items that are usually taxed in Daxia, such as salt and iron, minerals, grain wine, vinegar, etc., are not taxed in Daxia.

However, Yantie, which occupies a certain position in Daxia's finances, has always been operated by the government, and all the money it earns is handed over to the state treasury, and there is no saying whether to collect taxes or not.

But the daily necessities of the common people, such as salt, are in great demand, so the profit is also considerable.

Especially after Ji Xiuran developed the sun-dried salt method, the output has increased several times. Although the unit price has decreased, the total price is still considerable, so the position of salt and iron in finance is also very important.

And all kinds of minerals are owned by the state, and private mining and smuggling are strictly prohibited, so there is no tax on this part.

For products such as wine and vinegar, since food is used in the brewing process, sometimes the imperial court will issue restrictions due to the consideration of food production, but Daxia is very free in this regard.

This can be regarded as another enlightened place in the Great Xia system.

But in Ji Xiuran's view, these products that enter circulation and become commodities should be taxed, and the new commercial tax enacted by Ji Xiuran stipulates all of these.

The last thing I have to say is the emerging customs tariff, which is a tax specifically levied on maritime trade.

With the rise of maritime trade, this type of tax will definitely occupy an important position in Daxia's finances in the future, but it is only the initial stage, and no benefits have been seen yet.

This part of the tax is the responsibility of the newly established Department of Shipbuilding, and the emerging department is naturally more rigorous and clear.

Moreover, the latest customs tariffs can be regarded as a well-organized system and strict management, so naturally it is not a big problem. Regarding this tax category, Ji Xiuran only talked about his potential a little bit, and skipped it.

In the end, Ji Xiuran compiled a feasible plan for the business tax system with many problems in his materials to complete the business tax system of the entire Great Xia.

In the current tax system, the agricultural tax and commercial tax are collected by the local government and submitted to the Ministry of Households for review.

However, because the imperial court has not paid enough attention to commerce for a long time, it has caused a serious phenomenon of local governments setting up names and setting up private checkpoints to force commercial taxes.

In order to reorganize Daxia's finances, this model must be reformed.

Ji Xiuran's plan is mainly aimed at these problems, which can be summed up in the following points:

First, set up commercial and taxation departments under the overall management of the household department in various places to manage the registration, audit and taxation of handicraft workshops and merchants in a unified manner.In order to avoid the phenomenon of multi-management and double taxation.

Second, the customs and city tax will be canceled, and the imperial court will set up checkpoints on official roads and wharfs in various places, and collect fixed tolls. Responsible for management and charging a fixed booth fee.

Third, cancel the tax items such as boats, vehicles, storage, etc. Vehicles, ships, warehouses, and shops only pay a certain amount of tax when the sale and lease contract is established, and then no longer collect taxes for use during the contract period.

Fourth, handicraftsmen and merchants self-declare their tax amounts, which are reported on a monthly basis. Among them, handicraftsmen report tax amounts based on the transaction volume in January, and merchants must pay a certain amount of household tax in addition to transaction tax, where transaction tax = monthly Gain * tax rate.Different tax rates are formulated according to different types of commodities.

Fifth, the Department of Commerce and Taxation must conduct a tax audit in the middle and the end of the year. If tax evaders are found, according to the amount of tax involved, penalties such as property confiscation, imprisonment, exile, and death will be imposed.

After Gongsun Zizhan finished reading it, he thought about it with a serious face, and then handed the materials to Yu Mian next to him with a serious face.

During this process, Yu Mi had been immersed in her own world, not paying attention to what the other two were doing at all, and she didn't pay much attention when she suddenly saw the information that Gongsun Zizhan handed over.

He just took it casually and casually flipped through it.

When he saw the contents clearly, he frowned instantly, his face became serious, he sat up slowly, and looked carefully.

Looking at it, his face became more and more difficult to look at.

He knew that there would be many problems in the taxation area, that's why he assigned Ji Xiuran to this position, but he didn't expect that the severity would be so unexpected.

After reading it with a frown, he threw the document on the table with a livid face.

After doing this, he stared coldly at the table in anger, and said in a low voice, "These people are really brave."

After he finished speaking, he paused for a while, his breath calmed down a bit before he raised his eyes to look at Ji Xiuran, and asked, "Ji Aiqing, if I hand over this matter to you,