Otaku Engineer in Great Tang Dynasty

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On the third day after the imperial decree came down, the magistrate He of Lantian County came to Yunshan Courtyard in person to visit Li Zexuan.

It is not suitable to limit the festival with Li Zexuan, but at the beginning of each year, whether it is the imperial court or the local county government, things will be very busy, so Mr. He came over immediately.

"Xiaguan has seen Lord Hou! At the beginning of the new year, the yamen was busy with business affairs. I learned that the entire Lantian County was sealed, and Xiaguan failed to come to visit the first time. I hope Lord Hou will forgive you!"

The magistrate He was a middle-aged scribe in his forties. He had a small beard on his chin, and he was not as bloated as most officials. His moderate and serious image gave people a very good impression.

Li Zexuan's first fief was in Lantian County. He had a few relationships with Magistrate He. The imperial decree for the fief had been issued two days ago. Magistrate He only came to visit him today. He was not very angry. There is a faint appreciation. He doesn't like the kind of officials who only want to flatter. His subordinates only need the kind of officials who can do it. At this time, he smiled kindly and said:

"Haha! The county magistrate is so polite! Business matters, this marquis has been banned in Yunshan, and he can't escape even if he wants to run!"

The magistrate He smiled and said, "Haha~! The Marquis is joking! His Majesty banned you in Yunshan, not to punish you, but to give others an explanation!"

Li Zexuan smiled without saying a word. He didn't bother much about this issue. He stretched out his hand and made an inviting gesture, saying, "There is a severe wind in the courtyard. Let the county magistrate enter the room and talk!"

"Master Hou, please~!"

He county magistrate is obviously still very sensible, he humbly said.

Li Zexuan smiled, raised his foot first, and walked in.

After the two entered the house, Li Zexuan asked the magistrate He to make a cup of hot tea. After the hot tea was served on the table, the magistrate He took out a gray package from behind him, opened it on the table, and then greeted Li Zexuan. With a slight smile:

"Master Hou, here is the roster of all the people in Lantian County, as well as the tax revenue of Lantian County in the past three years, including agricultural tax and commercial tax! You have time to review it. If you have any questions, you can send someone to summon at any time. subordinate!"

After all Lantian County was classified as Li Zexuan's fiefdom, not only did the people and officials in the county come under the jurisdiction of Li Zexuan, but the county's annual tax revenue would all be owned by Li Zexuan himself. It is an exaggeration, so the magistrate He will hand over all the "household registration" of all the people in Lantian County and the "financial revenue" of the county government office to Li Zexuan today. Because from now on, Li Zexuan will be the highest officer of Lantian County!

Li Zexuan didn't look at the people's roster, he separated the account book at the back, and couldn't help frowning and said, "Lantian County, a county, collects about 100,000 stone of agricultural tax every year, more than 1,000 tons. business tax?"

He county magistrate's eyebrows twitched. He thought that Li Zexuan thought that the tax he had collected was too low, so he quickly said:

"Master Hou, the tax system used by Lantian County in the past two years has been issued by the imperial court. In addition, the harvest is not good, and the people are already miserable. It is not easy to collect so much agricultural tax. For the sake of people's hardships, don't levy any more taxes!"

Li Zexuan said with tears in his eyes, "Why did this marquis ever say that there will be an additional tax? I was just lamenting that Lantian County has so many agricultural taxes and so little business taxes!"

According to the current market price, the grain of hundreds of thousands of stone is more than 5,000 yuan, but the commercial tax is only more than 1,000 yuan. Isn't this kidding him?

In modern times, even in poor counties, the commercial tax collection will not be so miserable!

The county magistrate heaved a sigh of relief, then looked at Li Zexuan with a strange look, and replied, "Master Hou, Lantian County is adjacent to Chang'an, and businessmen usually go to the east and west cities to trade. Although there are also various shops in Lantian County, But it's not easy to collect so much business tax in one year!"

In fact, what the county magistrate said is just one of the reasons. The fundamental reason why the commercial tax is lower than the agricultural tax is the commercial tax system of this era!

The commercial tax in ancient China began in the Western Zhou Dynasty and was first levied in the market. It was related to the use of land and weighing instruments in the market, and it had nothing to do with the goods transaction tax. Shanze tax has also been levied, but in essence it is a kind of rent levied by the use of state-owned natural resources.

During the Spring and Autumn Period, all the vassal states levied commercial tax, but in addition to the land occupation and registration, the city tax has become the main part of the tax based on a certain proportion of the transaction value of the commodity. This is actually quite close to the modern commercial tax!

In the early Spring and Autumn Period, tariffs have appeared in countries with relatively developed commerce, and in the latter part of the Spring and Autumn Period, tariffs have become more common. Not only are there customs duties at the borders, but there are also more card-based tax collections on the main roads in the Mainland. The normal rate of customs and city tax is 2%. During the Warring States Period, the commercial tax was levied as before, but the Qin State exempted foreign merchants from customs duties as a sign of solicitation and in exchange for the support of businessmen from all countries for the unified cause.

After Qin's unification, tariffs were abolished nationwide. The Han Dynasty inherited the Qin system, and the Guanliang was unimpeded.

During the Northern and Southern Dynasties, the northern regime focused on the income from land rent, and the merchant tax had not been levied until the time of Emperor Xiaowen of the Northern Wei Dynasty. In the late Northern Wei Dynasty, the city tax was levied. The shop collects taxes in five grades, and sets up a city entry tax, which is paid as soon as you enter the city gate.

In the early Sui and Tang Dynasties, the country was unified, and tariffs were abolished again. Only the market tax was collected. The tax rate was thirty and one tax, which was outrageously low!

With this tax rate, those who live in business in modern times will definitely die of euphoria if they travel to the early Tang Dynasty.

In this era, the imperial court or the local government mainly relied on the agricultural tax, and the commercial tax was just a "buy one get one free" gift!

Li Zexuan frowned and said, "He county magistrate, this

In two days, you will sort out a document in detail about the method, proportion, and scope of the agricultural tax and commercial tax in Lantian County, and send someone to deliver it to Ben Hou! "

He county magistrate was a little unclear, but still nodded and replied: "Okay! I will organize staff when I go back to the office, draft documents overnight, and deliver them tomorrow!"

Li Zexuan secretly praised, this magistrate He is not only willing to do practical work and caring about people's livelihood, but also so capable of doing things, if his loyalty is not bad, he can be a good deputy in the future!

"Yeah! The county magistrate must have a lot of doubts in his heart, and I will tell you clearly! Regarding the agricultural tax and commercial tax, I feel that the commercial tax is too light and the agricultural tax is too heavy. In the next three years, Lantian County will The proportion of agricultural tax and commercial tax must be reversed! This is the promise of the Marquis to all the people of Lantian County, and it is also the expectation of all the officials of Lantian County!"

Li Zexuan looked at the magistrate He with a burning gaze, and said in a terrifying tone.

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