This is really a case of one crisis after another.
This made those officials, who were used to a leisurely life, feel a little at a loss as to what to do.
Originally, after the lawsuit over the tax purchase, the boundary between laws and policies had been formed, and both sides had already deployed their forces, ready to resolve the problem with the most primitive means of struggle.
Little did they know that the Tax Commissioner would suddenly appear from nowhere and change the entire situation, turning the Chu River and Han River into the Three Kingdoms.
This triangular relationship is always the most complicated.
In fact, the arrival of the Tax Commissioner, in a sense, divided the administrative power, but the officials of the Northern Song Dynasty were very familiar with this situation, because the power of the Northern Song Dynasty had long been divided into pieces, so the division of power did not matter to everyone, because since you were dividing the administrative power, then everyone still belonged to the same camp.
Unfortunately, it is not like that. The attitude of this Tax Commissioner is really almost like that of an enemy. Moreover, the person at the helm of the Tax Commissioner is not from the traditional bureaucratic class, but a low-level clerk.
However, what is more complicated is that the decentralization of the Taxation Bureau is, in a sense, a form of centralization, because in the past many government offices were responsible for collecting taxes, including the government, the Transportation Bureau, the head of the household, the Salt Bureau, the Grain and Oil Bureau, and so on.
Now the Department of Taxation has taken back all tax collection powers.
This raises the question, who will check and balance the Tax Commissioner
This is like the relationship between the Privy Council and the Three Yamen, with military and political affairs and military commands separated, and even more acute than the relationship between the Privy Council and the Three Yamen.
There is no essential contradiction between the Privy Council and the Three Yamen. It just separates military and political affairs. However, there is a contradiction between the Commissioner of Taxation and the government. The contradiction is that due to the promulgation of the exemption law, officials also have to pay taxes.
In addition, the Commissioner of Taxation was very strong. He had just arrived in Hezhong Prefecture, and the government office had not yet officially opened, but he was already taking action against the white and red deeds. This problem was widespread among the people and involved the rights and interests of a large number of officials, gentry, and landlords.
The tax commissioner is the enemy of everyone.
But due to previous rumors about the Tax Commissioner, many people are wary.
Wei Yingfang and his men had dared to go against the imperial court before, even resorting to force, but they were still a little afraid when facing the Commissioner of Taxation.
Since we don't dare to engage in physical fight, we can only fight with words first.
According to the system, it is difficult for the government to mobilize the Commissioner of Taxation because his principle is to collect taxes according to the law, not to act according to orders.
But since it is in accordance with the law, it is naturally subject to the supervision of the imperial court, because the judiciary is controlled by the imperial court.
It just so happened that the Commissioner of Taxation had filed a lawsuit against the Imperial Court. In this red and white deed lawsuit, officials, gentry, and common people reached a consensus that they would give it a try first to see if the Imperial Court could effectively restrict the Commissioner of Taxation.
In the end, it is the lesser of two evils.
No matter how hateful the royal court is, it has to abide by the law and evidence. However, on both ends of the law, everyone is in an equal relationship, and everything depends on evidence. But it is precisely this equal relationship that they can't tolerate. This is a feudal society. You want to play the game of equality with me? Are you crazy
But it is different for the tax commissioner. Although the principle of the tax commissioner is to collect taxes according to the law, in the eyes of officials, you are depriving me of my privileges according to the law. If you can collect taxes from me, then this is an unequal relationship.
In the Imperial Court, we are equal to everyone else, but here in your place as the Tax Commissioner, I am inferior to you. How can this be acceptable
The key is that they can still negotiate and discuss with the public security, procuratorate and courts, and can express their difficulties, but the tax commissioner will never talk to them. Their relationship is limited to taxes.
The tax commissioner is obviously more terrifying.
... ...
It was already winter, and the biting cold wind felt like a knife scraping against one's face. The big trees outside the imperial court were dancing wildly in the wind, and the dry branches made crackling sounds from time to time.
But this still could not stop the enthusiasm of the people to watch the trial. Just like the pleasant weather in late autumn, the courtyard was crowded with people. Everyone huddled together, the warmth was transferred, and it didn't seem so cold anymore.
The officials who were absent last time sat obediently in the VIP seats this time. Although they wanted to cut ties with the royal court, they still couldn't leave it!
In fact, according to the design of the imperial court, trials should be held indoors in winter, that is, in the lobby behind the courtyard. However, the red and white deed lawsuit being heard today is closely related to almost everyone and has attracted much attention from all walks of life. Therefore, Zhang Fei decided to hold the trial in the courtyard.
However, two screens were erected on both sides of the courtyard to block the cold wind, but they also blocked Judge Zhang's good looks, causing dissatisfaction among the people on both sides.
The key point of this lawsuit is whether the private deed has legal effect.
There is actually no clear regulation on whether it has legal effect. It's just that the people recognize the white deed, and the government turns a blind eye to it. In most cases, they will recognize it. The tax commissioner's requirement is that the imperial court refuses to recognize its legal effect.
If there are clear regulations, the public will not dare to recognize them, especially in pawnshops such as Jiekupu. If there are disputes during the transaction, it will be very troublesome because the law does not recognize it and the white deed transaction may be invalid.
On the other side is the Legal Aid Department. Those big landowners will naturally not show up because they make a lot of profit from it. If they become plaintiffs, wouldn’t they be just offering themselves to others for entertainment
At the same time, this deed tax has indeed caused great suffering to the people. Many people are victims of the deed tax, so they found some people who have been cheated by the deed tax to make complaints.
After the court session began, the debate between the two sides immediately became heated, and they started digging up dirt on each other without showing any mercy.
Lu Bangxing accused the other party of using the white deed to evade taxes. If he did not deny the white deed, then the tax commissioner's tax collection work in the future would be difficult to carry out, because he was representing the tax commissioner, so he had to work around the tax commissioner.
Fan Zhen attacked the government for excessively collecting stamp taxes, which resulted in people being afraid to pay them, and said the government should bear full responsibility.
However, since this red and white contract involves so many and complicated issues, it requires a large number of examples to prove it. Both parties also summoned many witnesses to prove their points.
After a whole day of heated debate, it was finally time for closing arguments.
But both the officials in the VIP seats and the people outside the courtyard looked very nervous, which showed that the two sides were evenly matched and neither side was clearly leaning towards either.
Lu Bangxing stood up, looked at the document for a while, then put it down and said loudly: "The imperial court is a place where laws are followed, and in our tax law, there are clear regulations that any land and house transactions must pay a 4% deed tax. Only after the deed tax is paid can the entire transaction be considered truly completed. If the deed tax is not paid, it is not only a tax evasion behavior, but the entire transaction cannot be considered completed.
Although the other party accused the government of excessively collecting deed taxes, from a judicial perspective, these two cannot be confused. They can accuse the government of excessively collecting deed taxes, but this is not a legal reason for a white deed, and there is no clear provision in the law on this.
In addition, the evidence just now has fully proved that many people use white deeds not because of excessive collection of deed taxes, but to evade deed taxes. If the imperial court recognizes that white deeds have legal effect, then this will cause the court to face countless losses every year. According to the law of the legal system, the imperial court must first protect the interests of the country and the monarch.
Therefore, I hereby request the Royal Court to rule that the white deed is invalid."
As soon as he finished speaking, he was met with overwhelming boos. At a glance, no one was standing on the side of the Commissioner of Taxation.
For the people, as long as you collect taxes, you are the enemy.
Not to mention that the deed tax has caused great hardship to the people.
If I don't boo you, who should I boo
Fan Zhen stood up only after Zhang Fei stopped the booing. It must be said that this cold winter was a real test for Fan Zhen, who was already in his fifties. His movements were even slower than before, but the thoughtful royal court still prepared a small stove for them.
Fan Zhen took a deep breath and adjusted himself for a moment before saying, “I agree with what the other party just mentioned, that is, from a judicial point of view, the two are not the same thing.
However, these two issues are not about whether excessive taxation and white deeds are legal, but that officials have political laws and the people follow private deeds. This sentence first came from the Tang Law Commentary, and our dynasty's "Song Criminal Code" also inherited this law.
But the other party obviously did not understand this regulation clearly, so they confused political law with private contract. When two parties sign a complete contract, then this contract is legally binding on both parties. This is a private contract between the people, and the government has no right to deny it. Although the court stipulated in the tax law that land deeds need to pay deed tax, this is a government-owned political law.
According to the regulations, officials have political laws, and the people follow private contracts. These are two parallel lines that do not interfere with each other. But now the other party wants to use political laws to deny private contracts. This is a clear violation of this regulation and will have very serious consequences. In the future, everyone will only recognize political laws and not private contracts. Then all transactions among the people must be approved by the government to be legally effective. The so-called excessive taxation by the other party will be further expanded, and the government will be able to control all transactions among the people.
The damage this causes to the country and the monarch is far greater than the losses caused by tax evasion mentioned by the other party just now. "
Suddenly, there was very excited applause and cheers outside the courtyard.
The people were shouting their support for Fan Zhen at the top of their lungs.
The deed tax alone is enough to make the people miserable. If every contract requires going to the government to go through a formality, then it will be over!
This tax commissioner is so evil!
"Silence! Silence!"
Zhang Fei had to bang the gavel seven or eight times before he stopped the people from shouting in support, which shows how scared the people were.
Fan Zhen continued, “But I believe that Judge Zhang will not be deceived by the other party, because Judge Zhang clearly explained this point when he talked about the law of the legal system at the Law Academy.
The civil litigation stipulated by the Royal Court is actually to follow the concept of the law of the rule of law and to defend the legitimate rights and interests of individuals. This is also to defend the legal effect of private contracts.
As for the other party's view that the white deed can allow many people to evade taxes, I do not object to this. Some people do use the white deed to evade taxes, but there is also sufficient evidence to prove that many people are unwilling to pay the deed tax because the government collects deed tax indiscriminately. Originally, the deed tax should be a tax payment and stamp, but if you go to the government to pay the deed tax, you have to go through four procedures, so that no one knows how much tax you will pay once you enter the government. The government has failed to set an example, so it cannot blame the people for refusing to pay taxes.
Here, I implore the Imperial Court to rule that the white deed is legally binding. "
Both sides are very smart. They both talk about the rule of law because the establishment of the Imperial Court is based on the rule of law. Only the concept of the rule of law can cooperate with the public security, procuratorial and judicial systems.
Zhang Fei will definitely not violate the law of the rule of law.
Of course, Zhang Fei was very happy to see them mention the law of the rule of law.
"Thank you for your presentation, both the prosecution and the defense."
Zhang Fei nodded, and then pretended to examine the testimony. He raised his head and said loudly: "Because this case is too complicated, this judge will refer to the evidence and confessions of both parties, and consult the laws and regulations before making a judgment. The trial ends here today and the court is adjourned."
The audience's expressions were very complicated, a mixture of disappointment and expectation.
In this lawsuit, there is no clear-cut justice or evil; both sides are fighting over laws, regulations, and the concept of the rule of law.
The common people didn't quite understand either. Although they also hoped that the royal court would make a judgment immediately, what would they do if the tax commissioner won the case? At least if there was no judgment, they wouldn't have lost.
And from the perspective of the whole process, the postponement of the verdict is reasonable.
It was indeed difficult to tell who would win or lose on the scene.
Even the officials didn't know how to judge.
So this result is still acceptable to everyone.
"Hey! What do you four think?"
While Zhang Fei was packing up the documents, he asked the Four Little Kings.
The four little golden warriors turned their heads silently, with a hint of pleading in their blank eyes.
Can you ask questions that we can answer? If you keep asking this kind of questions, our self-confidence will be completely gone.
We will be depressed.
They are also confused now.
Not only did both sides make sense, they also cited laws to prove their points.
"It's just a casual question. Do you have to be so sad?"
Zhang Fei looked at them with deep contempt, and then said to Cai Jing, "Cai Jing, go and invite the prosecutor and defense's spies, Tax Commissioner Chen and Chief Prosecutor Su, to the inner hall."
"yes."
Cai Jing immediately went down from the stage and invited Fan Zhen, Lu Bangxing, Chen Ming and Su Che to the inner hall.
The officials over there were just about to leave when they suddenly saw Fan Zhen and his companions heading towards the inner hall. They could not help but stop and thought to themselves, are they going to reconcile again
But... But how do we settle this kind of lawsuit
Compensating money won’t solve the problem!
When I came into the house, I felt a lot warmer.
"Please take a seat, everyone."
Zhang Fei smiled and asked them to sit down. He served them hot tea and then said, "I asked you all to come here for only one reason, which is the interests of the country and the monarch that you both mentioned just now. I believe both of you are aware that no matter which side wins the case, it will hurt the interests of the country and the monarch. Therefore, this court president hopes to discuss a specific solution with you in the spirit of defending the interests of the country and the monarch."
Fan Zhen immediately said, "Judge Zhang should know that the other party's lawsuit itself will hurt the rights and interests of the country and the monarch, and will also make the legal system exist in name only. When the political and legal system has the power to decide private contracts, how can the judiciary defend personal rights? As long as the other party does not withdraw this lawsuit, we will not compromise."
He had his own political ideas. He always opposed the government's interference in the people's lives. In his view, excessive interference was competing with the people for profit, which was not desirable.
Officials have political laws, and the people follow private contracts. Fan Zhen believes that this law must not be broken in any way, because it will break the rules of the people and allow the government to have full control.
Chen Ming suddenly said: "The tax bureau may not investigate the legal validity of the white deed, but it has the right to investigate all tax evasion issues related to the white deed. From the perspective of tax law alone, anyone holding an overdue white deed is guilty of tax evasion."
Fan Zhen was slightly startled and couldn't help but frown.
Su Che suddenly said, "But according to the evidence just now, the government has been over-taxing, which has led to many people refusing to pay taxes."
Chen Ming said: "That was done by the government in the past, not by our tax bureau. The tax bureau filed a lawsuit because they did not want to use the tax police to investigate the unpaid taxes on their white deeds. If the imperial court ruled that the white deeds were invalid, they could be forced to pay the tax bureau the taxes on their own initiative. If the tax police find that they used white deeds to evade taxes, they can only act according to the law."
Fan Zhen immediately said, "White deeds are common among the people. Could it be that your tax commissioner has arrested all these people?"
Chen Ming said: "That's exactly why we hope the Royal Court will support us and not let it go this far. However, collecting taxes is the sole responsibility of our tax commissioner. If that doesn't work, we will definitely pursue the money, no matter how many people we have to arrest."
Lu Bangxing, who was standing by, felt a little scared when he saw Chen Ming's expressionless face.
This person is really cruel.
Fan Zhen fell silent.
If we fight about tax law, then the tax commissioner has an absolute advantage. The white deed is tax evasion, and this is irrefutable evidence!
In addition, many people did not go to the government to pay taxes, so you cannot prove whether the government collected 4% from them or 12% from you after they went there.
Only when the government collects 12% can we accuse it of excessively collecting stamp duty.
Fan Zhen has also seen the methods of the Commissioner of Taxation. Even the powerful people in the capital couldn’t stop him, so how could the common people stop him
this is too scary.
Su Zhe suddenly looked at Zhang Fei, "What do you think of this, Judge Zhang?"
Zhang Fei pretended to be in deep thought. "I think what Mr. Fan said is right. Officials have political laws, and the people follow private contracts. This law cannot be broken. The imperial court cannot completely deny the legal effect of the white contract, because the contract itself has legal effect. The white contract is bound to bind both parties to the contract, but this constraint may not be complete.
I am more in favor of the tax collector Chen solving this problem through tax laws. Tax evasion is definitely wrong, and the tax commissioner should investigate, but there are also problems with the government, and it is even the main responsible party. Now that the tax collection power belongs to the tax commissioner, this court president is not in a position to judge, but if it is a one-size-fits-all approach, it is obvious that all the responsibility will be put on the people, which is also very inappropriate.
If the tax commissioner is willing to make certain concessions, our Royal Court will also support the tax commissioner in tax law."
Chen Ming asked, "What do you mean, Judge Zhang?"
Zhang Fei said: "First, the tax department must ensure that no additional fees other than the deed tax are collected. Otherwise, our royal court will punish them severely."
Chen Ming nodded and said, "Of course, our tax department will only collect taxes according to the law."
Zhang Fei smiled and nodded, saying: "Secondly, the existence of the white deed is a 50-50 responsibility between the government and the people. The tax commissioner is the successor of the previous government power, so he should be responsible for it and bear half of the responsibility.
Therefore, if the tax bureau can decide to give Baiqi a chance to pay the deed tax, but only need to pay 2% of the deed tax, so as to encourage the people to pay the deed tax instead of using coercion, the whole process will take one year. Then after one year, if the tax bureau finds Baiqi tax evaders, our imperial court will give the tax bureau great support. "
This support means that if you catch me, I will sentence you.
But now, since this problem has existed for a long time and the people have their own difficulties, even if the tax commissioner uses tax laws to fight this case, the royal court may not necessarily find the other party guilty.
But if you do this, and there are people who use white deeds to evade taxes, as long as you catch them, I will convict them without even a trial.
Without the support of the Royal Court, the Commissioner of Taxation would be in a difficult situation. Although the Royal Court had to abide by the law, there was something fishy going on and the lawsuit had to be fought.
Chen Ming was very conflicted. After a while, he said, "We can give the people a chance to be exempted from paying the deed tax, but regarding tax reduction or exemption, our tax bureau has no right to make the decision. We need to discuss this with the government."
They only have the right to collect taxes, but the tax collection policy is still in the hands of the government, and they cannot decide on tax exemptions.
Zhang Fei nodded and smiled, "Of course, both of you should go back and think about it carefully. But if you both disagree, then I can only make a judgment according to the law. The Royal Court must recognize that the white deed has certain legal effect, especially for both parties who signed the contract, regardless of whether they paid taxes or not. As for whether your tax department will pursue the tax evasion responsibility of the white deed, your tax department will decide for themselves, as long as it does not violate the law."
Fan Zhen knew clearly that Zhang Fei's words were actually directed more at him.
If you don't compromise, then when the tax commissioner really investigates, don't come to the imperial court to complain. I have done my best.
Judging from Fan Zhen’s attitude in the lawsuit, he recognized the white deed and he just hoped that the court would collect less taxes.
But for Zhang Fei, if you have the ability, you can amend the law. If you cannot amend the law, the imperial court must respect the law. The imperial court also emphasizes benevolence and righteousness, but it must be based on the law and benevolence and righteousness. Benevolence and righteousness cannot override the judiciary.
After leaving the inner hall, Fan Zhen saw Su Che was silent, with a troubled look on his face, and said with a smile: "Ziyou, are you struggling over whether to remind me that this might be a play between the imperial court and the tax commissioner?"
Su Che was surprised and said, "Master Fan has already seen it."
Fan Zhen nodded and said, "Didn't they do the same thing when they were promoting the exemption tax in the capital? It's just that Zhang San was not the court president at that time. I never thought that even within the rules, he could find a set of excuses so that you couldn't find any problems. This man's methods are really amazing."
Su Che asked, "How does Mr. Fan plan to respond?"
Fan Zhen smiled bitterly and said, "Now I am just a hired spy. It depends on the attitude of my client. Let's see how they convince the government first."
He knew very well that although his clients were ordinary people, behind them were the big landlords, gentry, and officials.
If the tax commissioner cannot convince the officials, then his clients will not agree to settle.