Kou Ji was confident that after the Song Dynasty’s business and tax laws were perfected, the Song Dynasty’s business taxes would be rolled over in multiples, so he dared to pack a ticket in front of Zhao Zhen and say that he would not lose money.
The Song Dynasty was one of the few feudal dynasties with developed commercial dynasties.
The Song Dynasty was also one of the few feudal dynasties that supported commerce.
Export industries such as the porcelain and silk of the Song Dynasty are the businesses that the Song Dynasty mainly supports.
It is precisely because of this that Da Song has a better business survival soil.
In Da Song's existing business, the tax can be generated up to tens of millions of dollars.
After Da Song's business scale continues to expand, continue to expand, and continue to expand around, the tax generated will be more.
Therefore, Zhao Zhen's investment of that little money is nothing.
Zhao Zhen actually didn't understand business, and even most officials in the Song Dynasty didn't understand business.
Don't look at the huge business in their respective homes.
That's because their family members are operating, or the clansmen are operating. They are either obsessed with government affairs, or are obsessed with other officials. They have no thoughts and no idea to do business.
So they don't understand business.
Coupled with the low social status of businessmen, they are even more reluctant to understand these superior scholar-officials.
They would rather read one more book than read more in business.
It is precisely because of this that only Kou Ji can impart Zhao Zhen's business experience and business experience.
Zhao Zhen can only learn some business experience and business experience from Kou Ji's mouth.
Fortunately, although Da Song's business was prosperous, it could not be compared with later generations.
Kou Ji barely managed to play a relatively primitive business like Da Song.
So I can teach Zhao Zhen some useful experiences.
Zhao Zhen heard Kou Ji's bluntly saying that he would not lose money, and couldn't help but ask: "If we want to sell off the power of tax recovery, we will inevitably come up with a high price to discourage the big wealthy families in those places.
How do we make money even if they think they will lose money? "
With a smile, Kou Ji explained to Zhao Zhen the standard for collecting taxes and the method of collecting taxes.
Then he reported to Zhao Zhen a rough estimate of the amount of tax that Song Dynasty could generate.
After talking about everything, Kou Ji asked with a smile: "Since I can generate tens of millions of business taxes every year, even if we invest 8 to 9 million yuan for taxation rights, it will still be profitable."
After hearing Kou Ji's words, Zhao Zhen's face was a little unsightly.
The commercial tax collected by the imperial court was only about 6 million guan annually, but the annual commercial tax levied by the Song Dynasty was more than 10 million guan.
That was when Da Song's site was young.
Nowadays, Dasong has a bigger territory, more border markets, more goods, and more people doing business.
But the commercial tax did not see any significant growth.
On the contrary, the Dingkou tax (that is, agricultural tax) is rising in a straight line.
It stands to reason that Da Song's business tax should also increase to a certain extent.
But Zhao Zhen did not see a significant increase in commercial tax through the documents of the Ministry of Households.
In other words, the imperial court has millions, or even tens of millions, swallowed every year.
And it has been swallowed for decades.
That's all court money, his money.
How could he look good.
Seeing that Zhao Zhen's face was ugly, Kou Ji guessed Zhao Zhen's thoughts. He smiled and said: "The imperial court's commercial tax has never exceeded ten million, mainly because the imperial court sold out the commercial tax power.
Although the imperial court saved a certain amount of trouble, some of the benefits were given to the wealthy.
In addition, those big wealthy individuals can take care of their own businesses after they control the taxation power of the merchants.
They don’t have to pay as if they have passed taxes.
They also only need to pay the residence tax where they live.
Some people even don't pay commercial tax altogether.
As long as they use the business taxation power to issue tax documents to themselves.
It is precisely because of this that there is such a large tax vacancy. "
After hearing this, Zhao Zhen gritted his teeth and said: "After my Song Dynasty took the Liaodi, I thought my Song Dynasty had reached its peak. But now after I understand it carefully, I know that my Song Dynasty is still full of holes. .
There are still many things we need to do in Song Dynasty. "
After saying this, Zhao Zhen stared at Kou Ji and said: "I don't understand the business and tax matters. I only know that the business tax and tax rights are handed over to the big wealthy people, and let them create a name to increase various exorbitant taxes, which is not good for the people.
That's why I am determined to reform business laws and business taxes.
Now the fourth brother mentioned that there are loopholes in business taxation and business laws that give those people a chance to evade tax.
It made me lose millions, even tens of millions of dollars, every year.
The fourth brother has a remedy. "
Kou Ji nodded and smiled: "Naturally... It was not the time before, so I didn't explain the matter to the officials much. I originally wanted to wait for the government to explain the matter when the business tax and business laws were initiated after entering the DPRK.
Now that something happened, the minister first explained the matter to the official.
It is not difficult to resolve this matter, as long as the officials take back the power to collect taxes.
We can make adjustments to business laws and business taxes.
For example, the commercial tax and the residential tax, we can fully combine them, and only levy one item of sales tax, which is twenty one tax.
As long as private merchants do business, we can levy taxes.
Buy and sell once, levy once.
We don't care about the others.
We just stare at buying and selling enough.
Because if we had subdivided tax and housing tax, we would have to send two groups of people to do this.
There will be more relative troubles, and there will be more gaps in the middle. "
Zhao Zhen frowned and said, "But if you only levy sales tax, there are many loopholes that can be exploited. It is impossible for our people to stare at others for business all the time, and it is difficult for us to detect false accounts.
In addition, if they trade in the form of barter, they can also avoid sales tax.
There are also various methods such as gifts, which can avoid the sales tax. "
Zhao Zhen didn't know much about business matters, but he was very proficient in exploiting loopholes.
After all, the court is full of human spirits, and what I like most is to take advantage of the loopholes.
Therefore, whether he is issuing the edict or issuing other documents, he must make sure that there are no loopholes and let people have the opportunity to take advantage of it.
It is precisely because of this that when Kou Ji proposed to only levy sales tax, Zhao Zhen immediately discovered the loopholes that could be exploited.
Although there are a lot of manpower required for taxation and housing taxation, it is easy to be exploited.
However, the risk of overtaxing and exploiting loopholes is lower than that of sales tax.
After all, there are hard and fast standards for tax payments. As long as the court has withdrawn the right to collect taxes, as long as the merchants do business, they cannot avoid it and must be paid.
Although there will be less payment, it is better than no payment.
If only the sales tax is collected, the merchants are likely to take advantage of the loopholes and pay nothing.
Kou Ji heard Zhao Zhen's concerns and smiled and said: "There is actually no perfect law. All the laws are gradually completed when people find loopholes.
Just like the loopholes you mentioned earlier, we can formulate corresponding laws to restrict them.
Such as bartering.
Buyers and sellers, even if they barter, have account books on record.
They are willing to barter. We set prices for them based on market prices and then tax them. "
Zhao Zhen said solemnly: "Ordinary people barter things, but they won't have account books."
Kou Ji raised his brows and stared at Zhao Zhen with a smile and said: "The people who barter for things among the people are almost all poor people. Do the officials still want to levy business taxes on them?"
Zhao Zhen was taken aback for a moment, pouting his lips without speaking.
Kou Ji smiled and said: "The imperial court levies business tax, and the tax is 20 for a thousand dollars, and the residence tax is 30 for a thousand dollars. In other words, the imperial court has never levied a business tax for transactions less than one thousand dollars.
This shows that the imperial court has never levied commercial taxes on poor people.
We can also use a thousand words to levy. "
After hearing Kou Ji's explanation, Zhao Zhen thought about it.
Kou Ji continued: "The minister knows that the officials are most concerned about the issue of fraudulent accounts. The problem of fraudulent accounts is actually difficult to eradicate and difficult to avoid. After all, there are endless ways of doing fraudulent accounts among the people.
We simply cannot come up with a tax collection method that can completely prevent fraudulent accounts.
So we can implement tax stamps. "
"Tax receipt?"
Zhao Zhen stared at Kou Ji suspiciously.
Kou Ji nodded and smiled and said, "Yes, tax receipts. We can print fixed-rate tax receipts and send them to the merchants for ten or less.
The tax receipt is stamped with the seal of the local taxation department.
Money can be deposited directly into Yizijiaozipu.
For those with ten or more tiers, tax receipts can be issued to the local taxation department after the transaction is completed.
The tax receipt required by the local taxation department does not have a denomination.
The ticket is issued by the imperial court, and the amount is filled in by a person from the taxation department.
Yongyin is also the taxation department.
In addition to collecting taxes on a daily basis, people from the Taxation Department also need to go out from time to time to monitor whether merchants pay taxes.
Check tax receipts once a month, and check quarterly tax and tax receipts every quarter.
During the monitoring process, if it is found that the merchant has not paid taxes, it can be fined, sealed off, and confiscates his family's property.
In addition, every six months, you can check the transaction accounts of buyers and sellers, and the access records of Yizijiaozipu.
Check the three-party accounts to see if there is tax evasion. "
Zhao Zhen opened his mouth blankly and stared at Kou Ji, as if he had listened to a book of heaven, his eyes were full of confusion.
He understood every word Kou Ji said, and even all of it, but he was very ignorant of the advantages and disadvantages of it.
Seeing this, Kou Ji smiled and said: "The officials don't need to think carefully now, the minister will write a memorandum and send it to the palace when he looks back.
When the time comes, the minister will state the matter in detail on the memorial.
The official will understand it after reading the memorial. "
Zhao Zhen nodded slowly. He didn't express any opinions before seeing the specific memos and understanding all the meanings in Kou Ji's words.
He simply asked, "This move can prevent merchants from making false accounts?"
Kou Ji smiled and said, "I dare not say that it is completely eliminated, but it can eliminate a large part of it."
Zhao Zhen asked, "How much is it?"
Kou Ji thought for a moment and said: "The business we can see on the market can prevent 70% to 80% of the business.
It's hard to say outside the market. "
Zhao Zhen opened his mouth, and wanted to ask the outsiders why it was hard to say, but after careful consideration, he still didn't speak.
He sighed, "It's pretty good to prevent seven or eight achievements on the market."
Kou Ji smiled and nodded.
Zhao Zhen asked again, "Can we start after we get back the commercial taxation right?"
Kou Ji shook his head and smiled: "No, you have to wait until the county school and the school are established."
Zhao Zhen was taken aback, staring at Kou Ji and said, "Fourth brother is afraid that after the implementation of this decree, most people underneath will be illiterate and be deceived in business tax?"
Kou Ji nodded, "In fact, we don't care about those rich and powerful. But we still have to protect those small ones.
Prevent them from being illiterate and being tricked by someone when they ask for help to pay taxes.
The imperial court has been promoting education for several years now.
The Mengtongs almost all know how to read and are learning simple essays.
In a year or two, when the Meng children grow older, they will naturally share the worries of the family.
At that time, we don't need to worry about some small businessmen being tricked by others. "
Zhao Zhen nodded and said with emotion: "Education is the foundation of everything we do."
Kou Ji added: "Meng Xue is the foundation of everything in my Song Dynasty.
When the education is deeply rooted in the hearts of the people, the officials will not worry about their use.
There is no need to worry about the imperial power not going to the countryside anymore.
At that time, officials only need to send more people to issue the mansion report, and every decree of the imperial court can be conveyed to the people verbatim.
Those big wealthy families and local government offices don't want to cheat anymore.
Don't want to use the people to threaten the court again. "
The reason why the rich and powerful people dominate in the local area is because most of their families are literate.
All the imperial decrees need to be passed on to the people through their mouths.
When they preached the imperial decree to the people, they always told the people what was beneficial to them.
They don't mention anything that is not helpful to them.
It is precisely because of this that even if the court's decree is good for the people, the people don't know it.
Even some decrees that are good for the people have been misinterpreted and turned into decrees to squeeze the people.
The people didn't know their true intentions, but they made a mistake with the court.
He even helped them violently resist the court together.
Therefore, learning is the emperor's power to the countryside, and it is the foundation for the court to truly control the place and work for the good of the people.
After hearing Kou Ji's words, Zhao Zhen's face was a little more excited, "After I take back the commercial taxation rights of other places.
I have asked all the prefectures and prefectures to prepare for the establishment of county schools and prefectural schools. "
Hearing this, Kou Ji said dumbfounded: "Officials don't need to be so anxious. Every decree in cultural reform takes time.
We also have time. "
Zhao Zhen immediately said: "I can't tolerate those moths to live one more day!"
Kou Ji smiled bitterly and shook his head, without saying more.
Anyway, the imperial court will not be able to complete the recovery of commercial taxation power within three or two days.
Even if it is secretly sold, it will take at least one year.
To implement the commercial law and business tax mentioned by Kou Ji, it will not take three or five days.
Even if the Taxation Department turns to the public, many troubles need to be resolved.
Because there are examples to be found.
According to historical records, at the end of the Northern Song Dynasty, the imperial court implemented a decree to set up multiple taxation departments in the localities to completely nationalize commercial taxation power.
However, after the establishment of local taxation departments, they were opposed by large wealthy families and many officials, and they were eventually abolished.
It can be seen that the imperial court will inevitably be hindered if it wants to implement the taxation department.
And the resistance is great.
Of course, Kou Ji doesn't care whether it is a wealthy family or an official.
What Kou Ji really cares about is the Taxation Department itself.
The initial establishment of the Taxation Department is bound to be a lot of difficulties. It not only has to exhaust all means to help the court collect taxes, but also fight against the wealthy and the officials.
The most important thing is to be able to withstand the pressure from top to bottom.
If you can't handle the pressure, if you are frightened or targeted, you will fall apart.
Therefore, the establishment of the Taxation Department must be done slowly, and the officials at all levels of the Taxation Department must be carefully selected.
When Zhao Zhen saw Kou Ji's wry smile and shook his head, he knew he was impatient.
"We need to do too much. If we don't rush, I'm afraid we can't finish it..."
Zhao Zhen let out a long sigh.
Although he is an emperor, in terms of inheritance, he is not much different from the folks.
His idea is very simple, that is, to finish what can be done, and to leave a stable, prosperous and prosperous country for future generations to come.
So that future generations of children and grandchildren do not need to experience the hardships he has experienced.
Let Zhao Song Jiangshan be passed on for a longer time.
Kou Ji laughed and said nothing when he heard Zhao Zhen's long sigh.
Because he knows very well that the things on Jiangshan Sheji will never be finished.
Because every time you finish something, something will happen to your heart.
Such repetition will never end.
Zhao Zhen and he can only do some major things that are relatively uneasy to change, and build a framework for the Song Jiangshan that can be passed on for a longer period of time, so that it can be passed on.
Many of the contents in the framework need to be improved and replaced by future generations.
It is impossible to set up a shelf in one breath, fill up everything needed in it, and let children and grandchildren continue to use it for thousands of years.
When the founding monarchs of the past dynasties established the ancestral system, their first idea was that the rules they made could be passed on endlessly.
It turns out that their idea is just an idea.
The ancestral system they established has not only failed to pass on their legacy for thousands of years.
Even in many cases, the ancestral system they established is an obstacle that prevents them from passing on smoothly.
For example, the reforms carried out by many dynasties met with opponents.
The most powerful weapon in the hands of opponents is ancestral system.
Therefore, the unchanging laws and regulations can not only not become the foundation of a country's gradual strength, but the root of a country's gradual decline.
It is precisely because of this that only when laws and regulations are used and perfected at the same time can a country continue to prosper.
"Officials, you can't make a fat man with one bite. When it takes time, we still have to spend time. If we are eager to achieve something, we can't do it, and we have to waste time."
Kou Ji smiled and exhorted Zhao Zhen.
Zhao Zhen smiled bitterly, "I am impatient..."
Kou Ji continued to smile and said, "If officials are impatient, they can now select personnel to prepare for the establishment of a taxation department in the future.
Official body, I can't give it now.
But officials can use them to do things first.
When the time is right, they will be given official status to turn them from dark to light. "
Zhao Zhen pondered for a moment and looked at Kou Ji and said: "The staff of the taxation departments in various places is a good choice, but I can't pick the right person in charge of the general taxation for a while.
Ninety-nine percent of the officials in the court are rich and powerful.
Even if he was born in a small family, entered the court and took up a high position, he gradually became a big family.
We set up the taxation department, mainly for those big wealthy families.
If this matter is left to the people in the court, it is hard to guarantee that they will not leak the wind and let everything we prepared will be destroyed.
So I need to find someone with a humble background, but who dares to do things and can do things. "
Kou Jiluo thought about it, and said: "The minister recommends two people for the officials. They can be selected by the officials."
When Zhao Zhen heard this, he immediately asked: "Who?"
Kou Ji bluntly said: "Fan Zhongyan, the prefect of Shaanxi Prefecture, and Zhang Fangping, the prefect of Gumeng Prefecture."
When Zhao Zhen heard the names of these two people, he was taken aback at first, and then pointed to Kou Ji dumbfoundedly: "Fourth brother, you actually lied to me. You seem to have recommended two people, but in fact there is only one person."
Kou Ji smiled without saying a word.
Zhao Zhen said with emotion: "Fan Zhongyan, the prefect of Shaanxi Prefecture, and Zhang Fangping, the prefect of Gumeng Prefecture, they are indeed poor from birth."
When Fan Zhongyan was young, his father died, and his mother was lonely and helpless, so he had to take Fan Zhongyan to remarry.
Fan Zhongyan was raised by his adoptive father.
When he grew up, his mother told Fan Zhongyan his life experience.
After Fan Zhongyan learned of his life experience, he was very sad and said goodbye to his mother in tears. He rushed to Yingtian to study and studied under Qi Tongwen.
Years of hard reading in the cold window.
Although Zhang Fangping has both parents, his family is very poor. The poor can't afford books. Most of the time, they borrow other people's books.
Generally, you can remember the contents after reading it through.
He just picks up books and reads in such a scattered way, and obtains Maocai's different grades, and thus becomes an official.
Although the two of them are the venerables of the same mansion, they did not involve too many wealthy families behind them.
Both of them have ambitions, and both want to do some great things for the country and the people, and their names go down in history.
Therefore, any one of them going to preside over the taxation department should not reveal the news to the wealthy.
It's just that Zhang Fangping just barely became the prefect of Gumeng Mansion for a year, barely familiar with all the government affairs and people of Gumeng Mansion.
Now that the ancient Mongolian Mansion is waiting to be thriving, Zhang Fangping can't leave at all.
Therefore, Fan Zhongyan is the only one Kou Ji can choose.
Fan Zhongyan's term in Shaanxi Province has expired.
During his tenure in Shaanxi Prefecture, he used Zhao Zhen and Kou Ji's series of resource tilts to lift the people of Shaanxi Prefecture out of poverty.
The iron money that is often circulated in Shaanxi Province has now been abolished.
Today, the new Heavenly Sage Money and Jiaozi cast by the imperial court are circulating in Shaanxi Province.
Everything in Shaanxi Prefecture is no different from other relatively wealthy prefectures.
Of course, Fan Zhongyan cannot completely wipe out all the poor people in Shaanxi.
He only swept part of it, and part of it was moved to Dali and Liaodi.
but no matter.
Fan Zhongyan has done a good job in governing Shaanxi government.
The official department gave Fan Zhongyan a comment for three years in a row.
According to the imperial court's promotion criteria, it has been evaluated for three consecutive years.
There are currently no vacancies in the six parts.
There are vacancies in the political affairs hall, but Fan Zhongyan's qualifications and credits are still a bit short.
So I joined the Insecurities Hall.
As the head of the taxation department, it is just right.
This is why Zhao Zhen, after listening to Kou Ji's words, said that Kou Ji Mingming recommended two people, but only one person can be selected.