Peach blossoms bloom in March. Before the first wave of reforms, a major personnel transfer between the two governments occurred in a major personnel transfer. Zhao Jiao was seeking retirement at age 70. Zhao Jiao was already 73 years old and was uneasy. When he resigned for the first time, Zheng Lang persuaded him.

Although he stood on Ouyang Xiu's side and said good things when he fell, this person was still a loyal elder. Zhao Ji didn't listen and wrote the remarks again. Zhao Xu also advised him, but he still refused. He wrote three remarks, but he had no choice but to say so. Zhao Xu asked Zheng Lang who could make up for it. Zheng Lang shook his head and said, "Your Majesty himself decide."

During this period, many officials were demoted, who were lower-level officials and local officials. This was the case. They were submitted to Zhao Xu, and they were approved by the two systems. The reasons for the demotion were either old, sick, disabled, violent, or violent, or inactive, or embezzled or accepted bribes. However, Zheng Lang would never participate in such major personnel changes, so as not to end up with others' verbal remarks.

In fact, behind this personnel, there is a major drawback and loophole, which is now being used reasonably by Zheng Lang and Zhao Xu.

It's almost time to unveil.

Zhao Xu thought for a while and issued an edict to transfer Tang Jie to Beijing as the governor.

"Tang Jie," Zheng Lang murmured, and couldn't help but look at his student Wang Anshi again, thinking that it might not be possible. At this time, you can see a change in the reform. If it were originally a political affairs officer, Tang Shuwen would still serve as a deed in the supervisory department.

There are many systems that Han Qi destroyed, and some of them were not just destroyed since Han Qi, including Lu Yijian, Ding Wei, etc. Since the death of Emperor Taizong of Song Dynasty, many systems have been destroyed. Yanshu may not be good people, and the prime minister may not be bad people. But one of the father and son is the prime minister and the other is the minister. Does this Yanshu still have the responsibility for supervision? He transferred Tang Shuwen to the secretary's supervisor as a junior supervisor.

The ministers retreated.

Zheng Lang was a little worried that the reform was carried out in three steps. The first step was to reform the army, and the second step was to reform the army. It was not only to lay off troops, but also to reform the military system. The third step was not reforms such as the market law, the Qingmiao law and the exemption law, but to lose weight.

The second step is a little less trouble, but that is very troublesome.

Tang Jie is famous all over the world for his directness. What if he becomes stubborn? Should he sit back and wait for Wang Anshi to have three auras?

He felt a little uneasy, but the other person was called real uneasy.

Wen Yanbo.

Wang Anshi and Sima Guang only smiled, so they asked Wen Yanbo to take food. Wen Yanbo returned to the time of peace again and remained silent. No one was easy to deal with, and Han Qi was like this. Zheng Lang seemed to be like this. However, Zheng Lang had some sense of his work. Who was Tang Jie? In the Lantern Shirt Incident, Tang Jie was the most capable minister of speaking. He once sent the court to Chunzhou, a bad land in Lingnan, and later changed to Yingzhou, and was still one of the most evil areas in Guangdong and Guangxi. Guangdong and Guangxi are now densely populated and gradually are not scary, but what was it at that time?

Once this person returns to the court, can he still have a safe birthday? The main reason is that he is not as he has disappeared as soon as he was before, and Zhao Xu may not protect him like Zhao Zhen.

Back to the Secretariat, I had no intention of working, so I found Zheng Lang and said, "Xingzhi, after the deposit, how about you and I go to Fanlou to talk about it?"

Zheng Lang looked at his worried look and said, "Okay."

After the deposit, I went to Fanlou.

Before going up to the fourth floor and was about to climb to the third floor, he asked the eldest manager of the Fan family, Fan Yuer's elder brother to stop Zheng Lang and said respectfully: "Duke Zheng."

"Your family, don't be so polite." Zheng Lang helped him up.

Wen Yanbo knew about the relationship between Zheng and Fan, and he entered the private room and asked them to talk outside.

Fan Yuer's brother said something.

That is, parallel goods.

Although the new commercial tax has been simplified in a simple way, it cannot be included in one sentence: taxes are collected from the land and taxes are collected from the land. That is not simplicity and irresponsible.

Although it has been simplified, there are some regulations, such as initially trying to calculate it using distance, but it was found that it was impossible. At this time, this technology was not achieved, so it changed a form. Only the tax was exchanged in the state government, that is, trading in the state government, no matter what goods were, there was no tax on the tax, and no tax was issued. Of course, the tax rate of the store was still unchanged from the original tax rate of the place of origin, but this had little to do with the tax generated when the goods were flowing. There was only one tax on the flow of tax.

If you cross the prefecture and trade on this route, you will be taxed once and pay taxes once. You will pay taxes twice across two routes, and so on. For example, if you transport tea to the capital, no matter how you go, you will cross four routes. Then, if you transport tea to the capital, you will be taxed 12% and taxes of 2% and taxes of 13%, which means you will be taxed 13%. It is still simple and easy to act. But this tax is not heavy? It is really not heavy. Some small and medium-sized merchants have no power or power. If you transport tea to the capital safely, you will be in trouble and encounter five or six cruel officials, you may have to pay a 100% tax rate, or even more.

But if the imperial court really wants to collect it, the tax rate is also considerable. There are also local tax rates for tea farmers in the two tax laws and the tax rate for store sales. If tea is built and transported to the capital, it can be taxed more than 20% to 25% of the tax.

This change has become much simpler.

There is a key factor, the huge price difference between tea itself.

For example, Hangzhou tea was very famous in later generations. West Lake Longjing refers to green tea and white tea. The Song Dynasty now ate tea cakes, which were semi-fermented and tasted like oolong tea. Therefore, ordinary Hangzhou tea was so low that it was only a dozen cents per catty. The court offered thirty cents to merchants, and only fifty cents to the people, and sometimes less than 40 cents. After Han Qi reformed the Trade Law, the price fell slightly, but it did not fall sharply. However, the price of tea head milk was nearly two hundred cents per catty. Before the trade was opened, the official price was 500 cents, and when it arrived at the market, it was often 700 cents and 800 cents.

This is just the common tea on the market. It is not the most expensive and most expensive type. Not only in Jianzhou, but also in some other areas. These teas are not sold by pounds, but by two. The price is not calculated by literature, but by gold. One or two teas can cost several gold.

As emperors, Zhao Zhen and Zhao Xu, who were relatively stingy, were reluctant to eat it. After getting a few cakes, they called some important ministers, and several ministers shared their shares. The ministers may not be willing to eat it, so they took it back for people to enjoy. Zheng Lang had used this kind of special tea cake several times.

There was only one teacher in his life. He used to give it to Liu Zhizhou, and later he gave it to several empresses, either hard-working subordinates or soldiers who fought bloody battles. He ate it with his wives and concubines, but he didn't eat much, so it was expensive. After eating a cup of tea, he would lose it for a few hundred cents.

Not only tea, but also pen, ink, paper, ink, jade, utensils, etc., there are some top luxury goods.

These can no longer be taxed according to normal methods.

But there is one advantage, the output is not very high, and there are not many stores that can be sold. It is impossible for a hawker to sell the top Jianzhou Longfeng Cake on the street. Would you believe it is Longfeng Cake?

Zheng Lang still focuses on simplification.

According to its price, some luxury goods are divided into three types: purple, red and green. For example, the highest tea cakes are calculated based on one or two gold, that is, taxed with one or two gold. Even if you sell one or three gold, it doesn’t matter. But there is a prerequisite that in the list of luxury goods, the government must stamp the official documents on the place where they are released, indicating the quantity. When they arrive, the government will stamp the official documents to indicate the quantity received. Entering the first floor, the store sold must present to the customer the quantity document stamped by two government officials before they can be sold. Avoid confusion and causing tax losses.

If there is no such quantity of official documents, once the report is reported, the price of the goods will be fined 100 times. If the reporter gets fifty times, it will be calculated by the thousand pieces. Whether the reporter is a customer, a bystander, a merchant, or a friend in the store, as long as the certificate is clear and the government cuts off, he can take away a fine of fifty times.

Let everyone supervise.

But it is just a theory that can never be realized.

Like the current commercial tax, the original tax rate of the producers, the tax paid by the vendors and the various taxes paid by the sellers during transportation will reach more than 15%. Only the same is true, all grain taxes will only pay 3% of the taxes. No matter where they are sold, there is only this tax rate. Eating is the most important thing for the people to stabilize the price of grain. However, the proportion of grain in the entire commodity economy is not large. Food, clothing, housing, transportation, marriage, birth, old age, sickness and death is not just food, but poor households have to use at least twenty yuan in goods a year, and those big households don’t know how to use tens of thousands of yuan. On average, it will be close to one household with one hundred yuan, at least fifty yuan. With more than 10 million households in the Song Dynasty, can the commercial tax reach 100 million yuan to 200 million yuan?

it's out of the question.

No matter how reforms are made, it is almost impossible to escape commercial taxes. In particular, luxury goods are most likely to evade taxes. Therefore, many luxury goods that have not been taxed are still circulated in the market, which, in the words of later generations, are parallel goods.

Tea is just one of them, with many luxury goods, including Fanlou, which is more luxurious goods, tableware, ingredients, spices, etc.

If one has paid taxes and the other has not paid taxes, parallel goods are naturally very cheap.

Now the Fan family is facing a dilemma. If all the goods are used, it will be expensive. If you use parallel goods, your brother-in-law is Zheng Lang, the initiator of the commercial tax reform, will it be affected?

Zheng Lang heard him telling the passage and couldn't help laughing as he looked at his brother-in-law.

He asked: "Did the court have any regulations on what punishment will be given to buyers?"

Fan Yuer's brother understood.

Zheng Lang said again: "I won't pay attention to it properly. There are many people watching me, and I will also stare at you. You have to grasp this right."

"I know, I'm in."

Zhongba, Zheng Lang couldn't help but smile and walked into the private room. In fact, this kind of punishment is only an auxiliary tool, mainly warnings, so that everyone should not do too much. If they are really serious, what will happen to Wang Anshi implement the Market Yi Law, what will happen to him?

I know, but I won't point it out, let alone improve it further.

If the literati or powerful families can give up some commercial tax intentions, the pressure of small and medium-sized merchants will be relaxed and they will have a taste of vitality, and they will achieve their goal. Others must be harmonious.

Perhaps if later generations attack themselves and reform themselves incompletely, it means complete failure, and if they are not thorough, they will succeed.

He pushed open the door and murmured again: "Synthetic goods, good."

Sit down.

Let's put on the platter first and enjoy it.

After entering Fanlou, you have to prepare at least a few hundred taels of silver for a meal, but it doesn’t matter to the Zheng family or the Wen family.

Guys serve tea.

Wen Yanbo said: "The time of the emperor is the most pleasant time for you and me to cooperate. More than ten years have passed in the blink of an eye."

It seems that it is because of emotion, but it is not true, so we have to hear the implication. Zheng Xingzhi, we have been working together for a long time, and the relationship is good.

"Yes, when I saw Brother Kuanfu sitting here, I also thought of the light of the sky, and suddenly thought of Renzong... I dreamed of it every night..." Zheng Lang murmured.

Wen Yanbo said nothing. Song Renzong died for several years, but no one suspected that Zheng Lang's feelings for Song Renzong had disappeared.

The two of them drank tea, and the tea was sweet and the top food building was also the top tea. Wen Yanbo tasted it and said, "Xingzhi, the reform is about to end."

Some officials have summoned to the capital. When it is almost over, in another month or two, even the reform of Guangdong and Guangxi will be almost over.

Zheng Lang's forehead.

“What to do next?”

"army."

"It is also a must for layoffs, but in the northwest...?"

"There is no need to worry about the Xixia side. The court is in trouble now, and I don't want to act, otherwise the Xixia army is far from an enemy of our army. Of course, don't let people who know nothing serve as commanders, otherwise, even if our army is strong, they will fail. Besides, Han Qi, who is proficient in military affairs, is afraid of? What is the inevitability of laying troops?" It's not just about laying troops, but the other party is Wen Yanbo, and it's still a little bit of the word, leaving half of the bit of the difference.

"I don't understand military affairs and I still have the right to speak, but I will still have a shortfall this year."

Once a large-scale layoff is made, a discharge fee will be paid. In the past, the most laid off was when Zheng Lang was the prime minister since the Western Prefecture, but when he was the chief minister, he gradually laid off troops one after another. It took nearly ten years for the layoff task to complete. Whether it was batch layoffs or one-time layoffs, the amount of resettlement fees was also very large.

But this time Zheng Lang planned to complete it at one time and carry out some military reforms and reforms. This trend is over, and it will be even more difficult to carry out reforms in the future. Zheng Lang was thinking about another thing, which was difficult to say, and it was not difficult to say, and it was not difficult to say.

In history, if the Song Dynasty had an annual income of 110 million to 120 million, it would not be harsh to the people. But now there are still incomes of Ping An and other supervisors and bank supervisors. If the income of the bank supervisors is not counted, then the income of just a few supervisors will bring nearly 20 million yuan in income to the country in one year, which means that healthy operations are not good, and bad operations are still not good. The increase in commercial taxes has been made, and the completion of new canals and rivers will be completed. For example, many areas of Hebei have flooded this year, and there may be still this year. However, without the harm of the Yellow River, the harm of floods will be smaller. This increase in source and savings can also reach nearly 20 million yuan. In fact, if the country's expenses are saved below 120 million yuan, plus the bank's income, it may not be 180 million yuan, but there are 170 million yuan, which can generate 50 million yuan in surplus in a year.

This is an algorithm on the table, and things and natural disasters are unpredictable. Thinking of this, I asked: "Brother Kuanfu, the way of finance is to open up the source and to reduce the cost. What are the advantages of Brother Kuanfu?"

Since Zhong has made an olive branch, at least one of the first names will be given, otherwise how can I believe you?

Wen Yanbo thought for a while and said, "Why not a good iron?"

"Qiyi?" Zheng Lang almost jumped up. In history, Wang Anshi once suggested that he would give up tea, that is, tea franchise. The court made little profits and disturbed the people. Zhao Xu refused and still specialized in Shu tea. He also said that Wang Anshi did not pass. After opposing it, he failed. In the Southern Song Dynasty, he was jealous.

This is definitely not good. Zheng Lang said: "How much iron can the country produce in a year? What is its value? How much is it used for people's livelihood? It will not exceed 150,600,000 kilograms, how much can it be deemed? Brother Kuanfu, look at tea. The national tea comes from the southeast, Huainan, Liangzhe, Fujian, Liangjiang, Liangjing, Liangguang, and the other comes from Shu tea. The statistics of the three departments of Shu tea are 30 million kilograms. The minimum amount of tea can be calculated in the country is 70 million kilograms. A kilogram of 100 kilograms, and the market value is 7 million kilograms. How much does it deem it?"

These data cannot be prepared for accurate calculations.

Zheng Lang estimated that the national iron production, including the safety supervision overseas, will not exceed 80,000 tons, and at most 40,000 tons are used for people's livelihood. The iron price alone is only more than one million pieces, and will never exceed two million pieces. Of course, the tools produced are far from this price, dozens of times the price, but they can be collected through commercial taxes.

As for tea, like commercial tax, it is also a bottomless pit. For example, the literati and officials like to eat tea, and they eat at least twenty or thirty kilograms of tea a year, and even their family members eat nearly ten kilograms of tea. Ordinary families also eat tea, and they eat coarse tea that costs tens of cents a pound. Even the irregular and cheaper fried greens that have appeared have appeared. They will eat several kilograms, and they are also sold to foreign countries. The Western Xia, Tubo, Uighur, Khitan, and Japan, as well as the big food and Europe in the distance, can be counted as 70 million kilograms of tea, but Zheng Lang thought that the real tea production is at least 300 million kilograms of 400 million kilograms to meet the market demand. Why is the three corporations only counted as commercial tax? Needless to ask, it is the same as commercial tax. Many are either specialized, smuggled, or magnificent tax avoidance.

When Zhao Kuangyin was just implementing the tea ceremony, it did not unify the country and the south, but it had a income of 4 million yuan, which was relatively stable. Later, the country was unified, and the tea production increased by more than half. In order to avoid conserving the people, it was still 4 million yuan. Until the war in the northwest, because of the high freight costs and serious embezzlement by officials, Emperor Taizong of Song invented the method of transfer, and the tea administration was corrupt. By the time of Xiangfu, only 730,000 yuan was left, and Linte improved, which soared to 7 million yuan. If it were compared in the early years of the Song Dynasty, it was still low. At this time, the tea production increased by at least four times. However, the rich and poor had divided, and only the money of small and medium-sized tea merchants was collected. Due to the controversy, officials in various places relaxed and shrank to 200,000 yuan.

If the cost of officials and minor officials is added, the tea ceremony is already in a serious shortage.

The reform of Lu Yijian and Li Zi was very painful, and it forced a generation of famous ministers to govern the country in a broken way, and their scheming became deeper and deeper, almost causing the country to split a little during the Renzong period. Zheng Lang implemented the commercial law in Hangzhou, which was only a demonstration in some areas. However, without moving a few franchises, other officials repeatedly improved it, and by the second year of Jia, it was restored to 1.9 million jin, including 450,000 jin of taxes. There were also the costs of officials, soldiers and miscellaneous money. In fact,

The real benefits are very pitiful. Therefore, Han Qi, Chen Shengzhi and Lu Jingchu launched reforms, which were not thorough in the Commercial Law. After the reform, the tea income was 1.17 million guan, including 800,000 guan. For the court, it was difficult to say that it was good or bad. Although the income was reduced, the cost of labor and miscellaneous expenses in the court was also decreasing because of the Commercial Law, and the actual benefits were almost the same. For the people, it harmed the interests of some big merchants and gave small and medium-sized tea farmers and tea merchants a chance. It depends on the square of standing in it.

During the Zhiping period, due to the corruption of officials and governments, the income of tea was only 498,000 guan.

In fact, at this time, the country has removed the costs one by one on tea, and there has been a serious shortfall again.

After Zheng Lang finished speaking, he looked at Wen Yanbo again and thought to himself, was it because of the bad idea that Zhao Xu in history that he thought of the iron-demand was Wen Yanbo's bad idea?

But this doesn't matter. At least in terms of economics, no official dares to do it when he speaks. The key is how sincerity Wen Yanbo is to extend his olive branch this time. In fact, deep down, Zheng Lang also longs for Wen Yanbo to "abandon the dark and turn to the light". After all, the third step of slimming reform will be even more sensational.

Tang Jie is here, and it is a crisis for Wen Yanbo, but can Wen Yanbo stand on the front line again with him? Thinking of this, Zheng Lang simply asked directly: "Brother Kuanfu, you and I have been in the court for many years. Please tell me if you have anything to do."

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Chapter completed!