Please ask me to be the emperor

Song Qijiao had only served as a promotion official in Yangzhou before, and had no experience as a chief official in a state, so he was not very sensitive to the taxation issue.

According to his thinking, he is still stuck on the impression of Confucian classics that "tyranny is fiercer than a tiger".

Therefore, after Zhang Shun's remarks, he was immediately shocked.

Take it from the people and use it for the people.

If we take the surplus and make up for the deficiency, we use work instead of relief, one comes in and one comes out, and there are more than tens of thousands of living people?

These new ideas suddenly enlightened him, and he was filled with admiration.

Of course, if you think Zhang Shun stops here, you are really looking down on him.

Zhang Shun once studied law concurrently in his previous life. Although he learned it in a fluent way, he still knew the famous Napoleonic Civil Code.

According to Zhang Shun's previous textbook, this is a bourgeois code.

Why is it called the Bourgeois Code? It is because he used the code to adjust capitalist production relations.

If we are more specific, we can say that it is a code for adjusting production relations with enterprises as the core.

The corresponding Chinese legal system, or the traditional Chinese legal system, is a typical feudal code.

It shows the characteristics of "the integration of all laws, regardless of civil and criminal punishment, with punishment as the mainstay and civil affairs as a supplement."

For example, in the "Da Ming Code" that is in effect today, apart from most criminal law provisions, there is almost very little content involving civil law and commercial law.

Its only function is to adjust the code of feudal production relations with land as the core.

The main production unit of the former is a legal person, or an enterprise.

The production unit of the latter is a household, so the household registration system is a top priority.

However, the "Da Ming Law", which uses land as the means of production and household as the production unit, is obviously unable to meet the management of industry and commerce in the new era.

Its typical feature is that industry and commerce were extremely developed in the Ming Dynasty, but the court could neither manage it effectively nor levy reasonable taxes.

Its main manifestations are two points:

One is that the imperial court could not prohibit the smuggling of Shaanshan merchants to beyond the Great Wall and to Houjin;

One is that the taxes levied by the Ming Dynasty on industry and commerce were far lower than the actual proportion of industry and commerce in the economy.

Therefore, Zhang Shun's purpose of rectifying the Yaozhou Kiln this time was not simple.

Not only did he want to use this to collect taxes and provide relief to the refugees, he also wanted to use Yaozhou as a pilot project for the implementation of industrial and commercial laws.

Although he did not memorize the corresponding legal provisions, as long as he mastered the corresponding legal concepts and viewpoints, he could gradually improve specific measures according to the actual situation.

He believes that the key to the success of industrial and commercial law depends on three points:

The first is whether a legal person system with enterprises as the main body can be established.

The second is whether taxes commensurate with the size of the industrial and commercial industries can be levied.

The third question is whether we can control the healthy and reasonable development of industry and commerce in accordance with the law.

Among them, for the rebel regime, the most direct relationship is whether it can collect reasonable taxes.

In fact, the Ming court did not really want to collect commercial taxes.

It’s just that if the commercial tax in the Ming Dynasty is discussed carefully, it can be divided into two types, namely over-tax and residence tax.

The so-called transit tax refers to transit tax, such as the lijin collected at checkpoints and city gate tax, etc. all fall into this category.

The so-called residence tax refers to the taxes levied on the landing and sale of goods, such as the "door stall tax", residence tax, and house and store tax mentioned earlier by Song Qijiao.

In the Ming Dynasty, taxes on industry, including industry, mining and handicrafts, were basically better than nothing.

Among them, Wanli and others did not send eunuchs to collect mining taxes. As a result, because they did not follow the law, they not only frequently aroused popular uprisings, but were also scolded by the officials.

What's the key? Just because Wanli didn't have the tax base data of the mining tax at all, it could only forcibly apportion it, causing outrage and resentment.

Therefore, Zhang Shun was quite cautious about this matter and had enough patience.

He couldn't help but tell Song Qijiao, the magistrate of Yaozhou: "The first key is registration. Only by clear registration can we collect taxes."

"Zhizhou of the Song Dynasty can set up a special registration department to take charge of kiln registration matters. If there is no registration within a certain number of days, no porcelain will be fired."

"This workshop name and everyone are easy to handle, but I'm worried that the workshop owner won't tell the truth about how many people the workshop employs and how many pieces of porcelain it produces each year." Song Qijiao couldn't help but worry.

"This is a simple matter!" Zhang Shun said with a smile, "Although there are many kilns in Yaozhou, I am afraid that the crucible soil is only produced in a few places. Please be careful with me."

"Those who produce more porcelain will receive more, and those who produce less porcelain will receive less. This is one of them."

"After collecting the labor tax, Song Zhizhou hired disaster victims to transport porcelain, and he also transported the porcelain according to the quantity declared by the workshop."

"Report more and send more, report less and send less, everything is based on registration, this is the second one..."

"If anyone is willing to expand or reduce the scale, they must report it to the Registration Department for verification before changing the registration. This is the tax base, and there must be no discrepancies!"

Song Qijiao, the magistrate of Yaozhou, was sweating profusely when he heard this. He quickly found a charcoal pen, pulled out his shirt, put it on it and started writing and drawing.

Zhang Shun's pupils couldn't help but condense when he saw this, and he continued nonchalantly: "After the registration of the trade name is completed, each trade name must have at least one accountant to record the sales, employment and tax payments. This is called an account book, so that it can be used in the future. Check.”

"For example, if Yaozhou Lanji pays 50 taels of silver this year, the Taxation Department must issue a tax payment certificate in triplicate with the seals and signatures of both parties."

"One copy will be kept as a file, one will be delivered to the province, and the remaining one will be left to Yaozhou Lanji to be stapled into the account books for further investigation."

"If Yaozhou Lanji has already paid the tax and the taxing department wants to impose additional taxes or re-levy the tax, Yaozhou Lanji can be the person to file the tax."

"If Yaozhou levies a labor tax of three thousand taels, but reports two thousand taels to the province and uses one thousand taels for its own use, then the province can summon workshops and inspect them one by one to prevent them from stealing."

When Song Qijiao heard this, he didn't know that Zhang Shun had already planned it?

Throughout the ages, taxation has been the most difficult task.

If there are too few classes, the court will be unable to make ends meet; if there are too many classes, disaster will arise.

Therefore, the first priority in taxation is to master the tax base data before taxation can be levied.

When it comes to taxation, the most fearful thing is that the superiors will be deceived and the inferiors will be apportioned at will.

If you teach one lesson, he dares to conquer ten, and if you teach ten, he dares to conquer hundreds. Once it becomes difficult to control, the world will be in chaos.

However, Zhang Shun's method is very wonderful. It is made in triplicate and restrains each other so as not to corrupt the discipline.

If the officials are in trouble and cannot issue tax receipts, then the merchants will know that they have embezzled money.

If the coercion is too much, it will naturally be a dead end and appeals will be made at all levels.

If an official dares to issue a tax receipt, then once he checks it from top to bottom, he will naturally know that he has been involved in corruption and bribery.

In this case, Song Qijiao certainly knew that Zhang Shun had his own plans.

If you can handle this matter beautifully, you will naturally have a bright future.

He quickly expressed his position: "Don't worry, His Highness King Qin, I will handle this matter clearly and clearly!"