The Most Romantic of the Three Kingdoms

Xun Yu said: "A few days ago, Shuqian sent officials to travel to the county to investigate the agricultural affairs of the counties. Except for Guangling, the counties under the jurisdiction of the other counties were mostly slack, because the army was in chaos, the people were uncertain, and the farmers did not perform their duties. Also, in a famine, there may be a shortage of fields, and there is a shortage of grain. Yu thought that the prefectural government should eliminate lazy officials, replenish the fields, and provide good seeds.

Yao Sheng is the captain of the Diannong school and is in charge of supervising agricultural affairs. Because he is new to the prefecture, he is not clear about the agricultural affairs in the four counties of Donghai, Langya, Xiapi and Donghai, so the first thing he does after he takes office in the prefecture. It was to send the competent family members to each county to understand the situation. A few days ago, these family members returned one after another and reported the situation in each county to him. After summing up, he reported it to Xun Yu. ——Xun Yu was in charge of political affairs in the prefecture, so after reporting to Xun Yu, even though Xun Zhen called him to see him today, he did not mention this to Xun Zhen again.

When Xun Yu said "to persuade farmers", he refers to the persuasion of farmers in the county; "Tian Cao" refers to the farmer in charge of agricultural affairs in the county; "Li Tian" refers to a kind of township official in the township. , "Litian", which originally means working hard to cultivate the land, is a farming model established by the county and temple to persuade the people to do farming and work hard to cultivate the crops. Usually, one township is set up. One.

These three positions are directly related to the development of local agriculture.

If the people who hold these three positions are not doing their jobs, it will be useless in the state to find ways to increase food production.

Xun Zhen said: "This matter is related to the harvest in the coming year. It should be handled as soon as possible, and the minister will be fully responsible for it."

Xun Yu agreed to the promise, and added: "There is one more thing that Yu thought about again and again, thinking that he should propose it to the prince to see if it is feasible."

"Oh? What's the matter?"

"The monarchs and lords have made large-scale settlements. This is a good way to enrich the military use of the previous generation. However, in Yu's shallow view, it seems that it should not be all military settlements."

"Qingyi, do you want to set up another Mintun?"

"Exactly. Yu thinks that there are two advantages to setting up a civilian colony: it can eliminate the old, weak, women and children who are incapable of marching in the field, and make the army colony capable. If there is nothing to do, they will work hard and practice, and if there is something, they will be able to fight, and the tenant war can be taken into account. One of these; the old and weak women and children in the current military colonies are mostly the parents and wives of the prime-aged field soldiers. Putting them in the local area and changing them to civilian colonies can make these field soldiers who stay in the colonies no longer anxious and able to Focusing on the village, it means that those who have constant production have perseverance, and can enrich the county and county, and this is the second one.”

Xun Zhen thought about it carefully, and deeply felt that Xun Yu's words were reasonable.

However, if you want to implement this, there are two problems that must be solved first.

Xun Zhen said: "If you let the elderly and weak women and children live in a local area, you can't make Tian Zun and his parents and wives see each other for a long time. What can you do?"

"The old and the weak, women and children can be placed in the county where the field soldiers are located, and the field soldiers can be released once a month to return home; the field soldiers are excellent in farming, or if they are successful in battles, they can be exempted from the field soldier registration, so that they can be registered."

Xun Yu's two countermeasures are good, especially the second one is even better. With this reward setting, the field soldiers will definitely cultivate their hearts, and if they need to go to the battlefield, they will also be brave enough to kill the enemy.

Xun Zhen nodded and said, "Yes." Then she asked, "After the people are settled, how should they be managed, and how should they be harvested?"

"In the first two years, it was still managed by the military colony system, and the name was in the field. After two years, it was incorporated into the household, and the county and township managed it. The grain harvested can be divided among the first two years and the tax in the three years. Four years of taxation to make it happen."

The "military colony system" is the current management method of Xunzhen's army colonies.

"The first two years are divided", the state government and the Mintun each take half of the grain harvest of the year, "three years of tax", in the third year, the field tax will be levied at the beginning of the 30th tax, and "the tax will be calculated in four years to make In the fourth year, they were regarded as normal people, and in addition to collecting land taxes, they were reckoned and levied corvée.

"Middle points in the first two years" may not seem like much, but it is already a discount compared to Juntun.

The distribution standard implemented by the military colony is six/four points or five or five points. For those who use the official’s cattle, the official’s family will get six points, and the field soldiers will buy their own cattle. If the cattle are used for farming, the official’s family and the field’s soldiers will be divided into half,—— This allocation standard was suggested by Zao Zhi. The first allocation standard was only 6 points for the official family and 4 points for the field soldiers. Later, Zao Zhi proposed this proposal. After the implementation, the effect was good. In order to get one more point Grain, many field soldiers have saved money to buy cattle together, saving a lot of money for the original Guangling County, so it is still used today.

Xun Zhen said: "This policy is very good. Tomorrow, the shogunate will pass on the military settlement, so that those who choose the old and the weak, women and children who cannot receive military law, will all be transferred to the civilian settlement, and then pass it on to the county, ordering them to choose wide land in this county and resettle the people. Tuen."

Seeing that these two strategies were adopted by Xun Zhen, Xun Yu said with a smile: "The displaced people have been rehabilitated, the water conservancy has been reinvigorated, the farming and mulberry farming have been reinstated, and the villages have been resettled. Perhaps by next year, the number of households and grain production in the prefecture will increase. It will be very different from this year.”

"I hope so!"

Xun Zhen had finished reading Tianmu's books, and the discussion about fields and grain production had come to an end. Xun Zhen found the tax books from the remaining books. Taxes are divided into several categories, mouth money and calculation are one kind, and other taxes include Zisuan, mu tax, Chuzi tax, city rent, salt and iron tax, industrial tax, fishing tax, wine tax, interest rent and so on.

Zi is a property tax. In a household, all the property, including carriages, horses, cattle, slaves, etc., are added together to calculate the total amount of a property, and then the county and county will make a "household" evaluation of the household according to this number. Anyone with a family of 100,000 yuan is a middle family. Above the middle family is the big family. Below the middle family is the small family. If the family has a family of 100,000 yuan, they will pay "one calculation", that is, one hundred and twenty-seven yuan tax. Merchants doubled. ——The specific process for assessing private households, etc. is the same as the book of the household registration. It is first "self-occupied" by the parents of the private households, and after self-occupying, it is calculated by the county and county. Yes, the crime of concealment was punished by a fine of 2 jin, and the property was confiscated and not owned by oneself.

Mu tax money is only a tax soon. In the eighth year of Emperor Huan's reign, that is, more than 20 years ago, the imperial court issued an edict, ordering that the county state-owned land should collect tax money per mu, ten coins per mu. The difference between the mu tax and the land tax is that the land tax is paid by farmers, while the mu tax is paid by the landowner, that is, not only small farmers with land, but also powerful landlords.

Chu-jin tax, Chu-jin is straw, which is collected to feed the cattle and horses of the official family, and the grass for the war horses raised by Xun Zhen comes from this. Private households can also pay money instead of paying chujing.

Municipal rent is a commercial tax levied on merchants who set up shop in the county and township "city". Outside the counties and townships, the military sometimes sets up cities and collects city rents. However, the city rents collected from the military city are not included in the state and county finances, but directly into the military. In the past, Chen Qun was responsible for it, but now it is the responsibility of the shogunate. The military city in the city is in charge of receiving, but after summarizing, it is still handed over to Chen Qun, who will be deployed by him.

The salt and iron tax is a tax on the salt industry and iron smelting industry. In the former Han Dynasty, salt and iron were mostly franchised, but since this dynasty, they were mostly privately owned. The reason why the Mi Zhu family was rich was because his family not only smelted iron, but also boiled and sold salt from the sea, both of which were huge profits.

The work tax is an industrial tax levied on the practitioners of handicrafts. Since the pre-Qin period, the land of Qilu has been "Qiguan with clothes and shoes", and the textile industry is very developed. In the former Han Dynasty, two "service officials" were established, one in Chenliu and the other in Qi County. as many as thousands. The textile industry in Xuzhou is also very prosperous. In the township, men farm and women weave, and there are almost no women who can’t weave. However, for such self-sufficient cottage industries, the county does not levy tax, and the object of taxation in the county is Medium and large-scale textile workshops for the purpose of sales, some larger textile workshops have a production capacity of tens of thousands of kilograms of fine cloth and thousands of pieces of literary talent, and the scale of operation is very large.

In addition to the textile industry, there are also lacquerware industries, etc., which are all within the scope of the industrial tax.

The taxation of handicrafts is relatively low compared to that of five cents per thousand dollars.

Fishing tax is a tax levied on fishermen. In places where there are ponds and more fish, water officials are placed to collect this tax. Among the five counties in Xuzhou, Langya, Donghai, and Guangling are all close to the sea, and they can collect a lot of fishing taxes.

Liquor tax is a tax levied on the wine industry. In the former Han Dynasty, wine was the same as salt and iron, and both were sold exclusively by the state. The profit of wine was extremely thick, which aroused the greed of nobles and powerful people. Therefore, at the famous "Salt and Iron Conference", virtuous literature They advocated the cancellation of the three monopoly of salt, iron and wine on the grounds of "not competing with the world for profit". Although the monopoly of salt and iron could not be cancelled, the monopoly of wine was abolished. After the abolition of the monopoly of wine, in order to make up for the loss of the court in this area, the wine industry was taxed instead.

Interest rent is a tax on the "interest" part of the lender, which is equivalent to the interest income tax in later generations. No matter whether the loan is money or grain, tax is required.

In addition to the income of various taxes, there is also an income, that is, "redemption money", for the sinners who violated the law and were arrested and brought to justice~www.wuxiamtl.com~ Sometimes they are allowed to use money to redeem themselves.

Among these major categories of taxation, the most important ones are mouth money, calculation and taxation and mu tax money.

Xuzhou has hundreds of thousands of hectares of farmland. It is not considered that there is no farming and no owner, and now it can still collect hundreds of millions of acres of taxes. In terms of oral money and accounting, Xuzhou's population is now more than 1.9 million. Adding oral money and accounting together, it can earn nearly 200 million a year. Therefore, last year, he earned more than 300 million yuan in total. Xun Zhen was not shocked by this either, not to mention the chaotic times now, even in the past when it was peaceful, most counties would not honestly pay twenty-three per person per year, and one hundred and twenty per person per year. The statutory standards for expropriation often result in more expropriation, and in some cases the expropriation is more than doubled in one year.

The poll tax of more than 300 million, plus the income from various taxes such as salt, iron, etc., made a total of more than one billion yuan last year.

This number is not much. In Xunzhen's hometown, Yingchuan County, in previous years, the head tax revenue of only one county was almost comparable to that of Xuzhou and one prefecture today.

Like grain, money is not always available to the state.

After the counties kept a part, less than 500 million were sent to the state capital.

After paying monthly stipends to state officials and military officials, after all the miscellaneous expenses, the state government still has a surplus of 100 to 200 million.

Comparing this with the Mi Zhu family, whose assets are hundreds of millions, if the number of children in his family can reach half of the people of the county, then his family's assets can equal the surplus of half the state.

Xun Zhen said to Xun Yu: "There are more than 100 million dollars left in the year. If there is an emergency, it will not be enough. Wen Ruo, I told you before, I intend to collect salt and return to the state, and implement the government of salt, what do you think? already?"

"As the prince said, in extraordinary times, you can't stick to the rules, but after thinking about it again and again, the only thing you worry about is the only thing."

"What's the matter?"

"It's not long before the monarchs landed in the state, if they were to eat salt, they might cause chaos among local salt cooks."