When they left the meeting room, a piercing cold wind blew in their faces. Xu Zhiqian couldn't help but raise her hands to block it. Suddenly, she felt a warm embrace around her. She couldn't help but glance at Zhang Fei coquettishly, and said shyly, "This is in a government office."
Zhang Fei smiled and said, "So what?"
Xu Zhiqian knew his temper, so she didn't say anything more and changed the subject, "You've actually thought about this a long time ago, right?"
Zhang Fei asked: "What?"
Xu Zhiqian said: "That's what Cai Jing suggested just now."
Zhang Fei smiled and nodded, holding her in his arms as they walked towards the backyard, saying, "In fact, our judiciary is relatively passive, and there are too many unreasonable things in the original system, but the judiciary has no right to interfere with the administration, which leads to many things that we are powerless to do.
For example, in the case of the last purchase tax, if the government had defended it seriously, the Legal Aid Department would not necessarily win, because in many cases, the government's tax collection is in favor of the government. "
Xu Zhiqian nodded gently and said, "No wonder you said before that without the tax commissioner, many issues cannot be discussed."
Zhang Fei smiled and said, "That's right. Now that the tax commissioner is here, as long as the way of collecting taxes changes, our imperial court will be able to intervene in response to this change and then establish new principles."
Xu Zhiqian said: "The principal offender is exempted from punishment. Is that what you mean by intervention?"
Zhang Fei laughed and said, "This is just a warm-up, the real show is yet to come."
... ...
When in the capital, Xu Zhiqian always acted as Zhang Fei's ghostwriter. Basically, all the articles published by Zhang Fei in the official bookstores were written by Xu Zhiqian. However, after coming to Hezhong Prefecture, this changed. The notices and articles published by the imperial court were almost all written by Cai Jing.
We have to admit that among the Four Little Golden Warriors, Cai Jing has the best literary talent. After all, the imperial court and the genuine bookstore are not the same concept. The imperial court is more solemn and serious, and it is not convenient to write with such a rough writing style.
Cai Jing had also specialized in the study of newspaper writing styles. He could use a fluent style to write the kind of easy-to-understand articles that Zhang Fei wanted.
Maybe, this is talent!
Not only that, Cai Jing was also very good at guessing other people's thoughts. Zhang Fei only needed to say one sentence and he knew very well what Zhang Fei wanted to express.
Soon, the second issue of the Fa Bao came out.
The content of this issue clearly states that due to the voluntary declaration by the Tax Commissioner, which is different from the previous traditional tax collection, some problems may arise, and these problems include some unintentional tax evasion. Based on these problems, the Royal Court will exempt the first offender from punishment and only impose a fine as a penalty at its discretion.
This is actually not a big problem, and it can be said that it is reasonable.
Although we have done voluntary declaration before, it was just a very basic method. We just took the land deed to pay taxes, and the police station didn't do much about it. They just played the deterrent game. As long as the tax revenue was not higher than last year, we would just let it go.
But this time it is aimed at all types of taxes. However, according to the "Song Dynasty Criminal Code", the penalties for tax evasion are very severe, so it is very reasonable to exempt them once.
But it caused a great sensation among the people.
You know, when everyone learned that the Tax Commissioner had arrived in Hezhong Prefecture, the people who were most afraid of the Tax Commissioner were not the landlords, but the common people. The people of Hezhong Prefecture had also heard the rumors about the Tax Commissioner, that he was heartless and ruthless. But any smart people would not hate the rich at this time. They would think, this Tax Commissioner is so cruel to the landlords, much more vicious than the previous tax collectors, then we are just fish on the chopping board and can only be slaughtered.
However, this issue of the Fa Bao suddenly reminded the people that, yes, there is still the Imperial Court that can make the decision for us.
Times have changed.
You have to know that not long ago, the imperial court helped many people to get justice from the government's purchase tax. Of course, they didn't know that it was actually the tax commissioner who gave up voluntarily, not the government's real surrender.
But at least on the surface, the royal court's verdict was beyond doubt.
Although this is only a small change in punishment, it has a calming effect.
However, this can only appease the common people, but it cannot appease the big landlords and gentry. They are not very afraid that they will be bullied by the tax commissioner, but they are very worried that their money will be taken away by the tax commissioner. The reason is that they are big tax evaders.
And they don't intend to pay taxes truthfully!
Liang Youyi, who had been fighting a stalemate with the government a few days ago, came to Wei's house today on behalf of some big gentry and wealthy people to discuss countermeasures with Wei Yingfang, Cao Yi and others.
Deep down, they think that they should not pay taxes. We are retired officials, and the court should allocate money to us instead of asking us to pay taxes!
The key is that we also bear the responsibility for rural stability.
"According to the information we have so far, the Department of Taxation will combine all taxes into one tax, but how this will be implemented is still unclear."
Wei Yingfang shook his head and sighed.
In the past, their struggle with the imperial court was relatively roundabout. They just competed secretly, and the victory or defeat would not affect them personally for the time being. But this time it is different. The fire is burning directly on their heads, and they are very nervous now!
Liang Youyi asked curiously, "Whether it is two taxes or one tax, I don't care, but as far as I know, we all have to pay taxes."
Wei Yingfang nodded and said, "It should be. The tax commissioner has already told us that we will receive a tax bill when the time comes."
"Why?"
Liang Youyi asked, "Shouldn't the tax commissioner just collect taxes? Can they also make tax laws?"
The implication is that if they can make tax laws, then what is the use of your government
Wei Yingfang sighed, "We have also protested to the Commissioner of Taxation on this point, but the problem lies in the fact that the two taxes are combined into one."
Liang Youyi was surprised and asked, "What do you mean?"
Cao Yi on the side hurriedly explained: "Mr. Liang should know that the arrival of the Tax Commissioner also brought the tax exemption law."
Liang Youyi's expression changed, "Of course I know this. I strongly oppose this exemption law."
"It's no use objecting. It's already been decided. And..."
Cao Yi sighed and said, "Because of the last lawsuit about the Qingmiao Law, the court has sent Han Sishi to Hezhong Prefecture. On the one hand, Han Sishi supports the new law, but on the other hand, he is here to deal with the public security, procuratorate and courts. If we oppose the exemption law now, will Han Sishi still make the decision for us when the time comes?"
Their current situation is very embarrassing. Their original plan was to let the new law and judicial reform fight each other. Their officials and gentry each supported one faction and then added fuel to the fire.
This is a very commonly used tactic in official circles.
Based on this plan, these officials will ostensibly support the new law, and they dare not make any complaints about the exemption law now.
After all, they still have to rely on Han Jiang to fight against the public security, procuratorate and courts!
Liang Youyi said hurriedly: "Compared to the new law, the public security, procuratorate and courts are more hateful. We have to deal with the public security, procuratorate and courts first, and the new law is nothing to worry about."
He really hated Zhang Fei to the core. The biggest loss of face in his life was all because of Zhang Fei. He weighed the pros and cons and chose the lesser of two evils. So he quickly appeased these officials and said, "We have to put the overall situation first. You must not oppose the exemption law, so as not to ruin things."
Cao Yi said: "If you don't oppose the exemption law, then this combined tax will be a big problem."
The more Liang Youyi listened, the more confused he became. "What on earth is going on?"
Cao Yi said: "Because according to the exemption law, everyone needs to pay the exemption tax, including our officials, monks, Taoists, etc. If the tax bureau combines all taxes into one tax, then everyone will have to pay the tax."
Liang Youyi thought about it and said, "That's just the exemption tax!"
Wei Yingfang said, "Mr. Liang, don't you understand? When all taxes are unified, these regulations will also apply to all taxes."
Liang Youyi asked, "Then you have no objection?"
"Why?"
Wei Yingfang exclaimed, "Mr. Liang, don't forget that in the past, those lands were also taxed, but those people evaded the tax through various means, and the government didn't find out. But now, those means are no longer effective."
Liang Youyi asked hurriedly: "What do you mean?"
Wei Yingfang said: "For example, many large landowners put their land in the name of temples, and evaded taxes by taking advantage of the temples' tax exemption rights. But now, temples also have to pay taxes, and according to the exemption tax, the more land a temple owns, the more tax it has to pay. Even if part of the tax is exempted, the tax it pays is still very high."
Liang Youyi blinked, then realized the seriousness of the problem.
In fact, their tax-free privileges are all limited. The higher the official rank, the more acres of land that are tax-free. The rest of the land is also subject to tax, but temples and Taoist temples do not have to pay taxes. But now that they are combined into one tax, this way of circumvention is naturally ineffective.
"Now what?"
Liang Youyi was already bewildered. This was really too complicated and he was a little confused.
Wei Yingfang suddenly frowned: "The tax commissioner has decided to combine all taxes into one tax, and then adopt the method of self-reporting. Why don't we take a gamble and bet that the tax commissioner can't find it. Once the tax commissioner can't collect taxes, it will cause many problems. We can use this as an excuse to impeach the tax commissioner."
Cao Yi frowned and said, "Some people in the capital have tried to do this, but they were all fined to the point of bankruptcy, or even death. Who would dare to gamble like this?"
Wei Yingfang said: "The imperial court has just issued a decree to exempt the first offender from punishment, which means a fine. I think it is worth it to spend this little money."
Liang Youyi also said: "If it's just a fine, then it doesn't matter. To be honest, I don't believe that the tax commissioner has such great ability to conduct all tax investigations clearly."
Cao Yi shook his head and said, "It's not that simple. My brother wrote to me early in the morning. The rich and powerful in the capital did not fall on tax evasion, but on illegal income, such as selling private salt. The tax commissioner only looks at the money. No matter where the money comes from, you have to pay taxes. They can also investigate those illegal incomes.
The Royal Court only exempted the first offender of tax evasion from punishment, but did not exempt the punishment for breaking the law. Unless everyone's income is clean, otherwise, the consequences of gambling like this may still be very serious. "
Liang Youyi said: "This doesn't work, and that doesn't work either, so what should we do?"
Cao Yi pondered and said, "Concealing or lying about the facts may not work. If we cannot stop the tax commissioner, we can only evade taxes through the imperial court."
"Through the Imperial Court?"
Liang Youyi looked at Cao Yi in shock.
Cao Yi nodded and said, "According to my brother, the tax commissioner has no power of trial. Whether or not we have evaded taxes still requires a lawsuit, and the imperial court can only make a judgment according to the law. As long as we do not break the law, the tax commissioner can do nothing to us."
Wei Yingfang asked curiously, "How can it not be illegal?"
“Break the whole into pieces.”
Cao Yi said: "According to the regulations of the Taxation Bureau, the more income you have, the higher the tax. As long as I distribute the land and each person owns a small amount of land, then we won't have to pay too much tax."
Liang Youyi nodded and said, "That's a good idea."
They have countless servants under their command, so it is very easy to call some of them to fill the numbers.
Wei Yingfang said: "But this is only the agricultural tax, how do you calculate the commercial tax revenue?"
Cao Yi smiled and said, "We can also follow suit and give our subordinates a little more money. Our income will be reduced a little. After the investigation is completed, we can collect the money privately. Even if the tax commissioner is very powerful, he will not be able to investigate it clearly."
Wei Yingfang nodded thoughtfully.
In fact, they also had to find ways to evade taxes in the past, but they were in charge before, but they are not in charge now.
... ...
It is really the case that every policy has its own countermeasure, especially when it comes to taxation. Tax evasion is simply human nature, especially when it comes to an individual, because an individual cannot personally feel the benefits of paying taxes. Even if the road in front of your door is built wide and big, you will not associate it with taxes. It is better to buy an ice cream.
Not to mention the rich, as they will have to pay even more taxes.
From ancient times to the present, officials and citizens have been engaged in a game of taxation, and the game has never stopped.
Neither the royal court nor the tax commissioner had ever expected that these people would pay taxes honestly just based on their domineering aura or rumors. This was destined to be a game that could not be won.
What Wei Yingfang and his men didn't expect was that the Commissioner of Taxation had already infiltrated Hezhong Prefecture, and their tax evasion methods were soon discovered by Da Gou and his men.
Of course, Wei Yingfang and his people did not say that they wanted to conceal this tax avoidance method. They did this with the support of the public security, procuratorate and courts. It doesn't matter if you know this. As far as the law is concerned, I am not breaking the law. I am just making reasonable use of the rules, just like I had previously deposited my land in temples and Taoist temples. That is something everyone knows.
Royal Court.
"Judge Zhang, why did you ask me to come here?"
Chen Ming asked.
Zhang Fei said: "I just heard that many large landowners are planning to break up their land into smaller pieces in order to circumvent the new tax system of the tax bureau."
Chen Ming nodded and said, "I've heard about this, too."
Zhang Fei asked, "Then I wonder how the tax department plans to deal with this?"
Chen Ming said meticulously: "If they do this, it will only leave us evidence for tax inspection, because this method requires a large number of households to divide the land. We also know that they have many slaves, but our tax department can tempt those people to report their masters through huge rewards and the power to protect witnesses."
Zhang Fei was stunned for a moment, then asked with a smile: "It seems that you already have experience in this area."
Chen Ming nodded and said, "The tax commissioner in the capital has already tried to bribe those servants to get the specific amount of land owned by those big landlords. This trick is very useful. Not only will the informant receive a huge reward, but he can also break away from the master-servant relationship with the landlord with the help of our tax commissioner."
Zhang Fei smiled and nodded, "But this is just a last-ditch trick. But at this stage, we can respond in other ways."
Chen Ming looked at Zhang Fei in confusion.
Zhang Fei said: "When the tax bureau wants to check taxes, witnesses are of course the key, but proof is also indispensable, and the proof of tax lies in the contract. At present, Hezhong Prefecture is full of white deeds (contracts without paying the deed tax), and it is difficult to trace the tax on these white deeds. But in terms of justice, our royal court must recognize the legal effect of the white deed, because it is a contract after all. Therefore, I hope that the tax bureau will file a lawsuit against the royal court, stating that the white deed has no legal effect because it is tax evasion."
Chen Ming thought for a moment, "And the imperial court used this as a reason to declare the white deed invalid?"
"If it was just that simple, I wouldn't have specially asked the tax collector to come over."
Zhang Fei smiled and said, "According to the law, the deed tax is 4% of the total, but the government previously collected a lot of handling fees from it. When the people went to the government to handle the deed tax, they had to pay almost 12% of the deed tax, which is three times the stipulated amount.
This has happened before in the capital, where the local landlords also used the government's arbitrary tax collection to justify their evasion of the deed tax. So I believe that as long as the tax commissioner files a lawsuit, the wealthy people in Hezhong Prefecture will do the same, and then our imperial court can take the opportunity to solve this problem."
Chen Ming stroked his thick goatee and said, "Then the imperial court will ask our tax department to collect the deed tax according to the law?"
Zhang Fei smiled and nodded, "Your tax commissioner only needs to bribe those key witnesses, not to buy people's hearts, because the tax commissioner's job is to offend people, which requires our imperial court to help you avoid public resentment. Therefore, our imperial court needs to buy people's hearts and make people think that our imperial court can prevent them from being exploited by the tax commissioner.
Therefore, I will take advantage of the situation and ask the tax commissioner not to charge any miscellaneous fees. At the same time, I will also ask the tax commissioner to only charge 2% of the deed tax for new land transactions, or for the replacement of white deeds with red deeds within the next year. In this way, they will have no reason not to pay the deed tax. For the fiscal department, this is also an extra fortune. "
Chen Ming said: "But those big landowners need to break up their land into smaller pieces. There will be a lot of land transactions during this period. If we only charge them 2% of the deed tax, wouldn't that be too cheap for them?"
Zhang Fei smiled and said, "I guess those people have never thought about paying the deed tax. Two percent would be very uncomfortable for them, and they might even reconsider the feasibility of this plan. If they want to do this, we will collect part of the money from them first, and then fine them when we investigate, so that they will lose both the wife and the army."
Chen Ming nodded and said, "I know what to do."
Before he came, Zhao Xu had told him that he only needed to execute and that Zhang Fei should be the main person in charge of the plan. In fact, the same was true in the capital.
It is similar to the Privy Council and the Three Yamen, separating military and political affairs and military commands. In this way, the Commissioner of Taxation is always under the control of the emperor.
Chen Ming did whatever Zhang Fei said without asking too many questions. After returning, the Tax Commissioner immediately hired Lu Bangxing to appeal to the Imperial Court, stating that the white deed evaded taxes and seriously hindered the Tax Commissioner from collecting taxes, and demanded that the Imperial Court refuse to recognize all legal effects of the white deed.
When this news came out, the people who were most anxious were the bosses of the warehouse shops!
In the past, the government was in charge of politics and law, and the people followed private contracts. The white deed was recognized by the people, but the emergence of the public security, procuratorial and judicial organs gradually broke this principle, especially the emergence of civil litigation, which seriously interfered with this principle. If the imperial court refused to recognize it, then if someone used the white deed as collateral, the warehouse would decide whether to accept it or not, and if they did, whether they could trade in the future. The risk was too great.
If I go to collect the debt now and there is a conflict, the other party will take me to court.
This will directly affect a large number of land and housing transactions.
Moreover, there are a large number of white deeds among the people, which have no legal effect. Does this mean that this land does not belong to me
These are really the first three things a new official does upon taking office.
Many people were already unhappy with the dominance of the tax commissioner, so they immediately instigated some people to sue the government for excessively collecting stamp taxes. It was not that we did not want to pay, but that the government collected three or four times the stamp tax.
As a result, the conflict was concentrated in the imperial court.
Although the government is trying hard to marginalize the Imperial Court, we will not go to the Imperial Court to make trouble, because as long as we go to the Imperial Court, the Imperial Court will have the final say and the power of the Imperial Court will be exercised.
However, with the emergence of the Commissioner of Taxation, they had to rely on the Imperial Court again, because in comparison, the Imperial Court still had to abide by the law, while the Commissioner of Taxation was a beast who only cared about money.