The Prosperous Era of Longwan

"How is the Zhuangtian matter handled?"

After reminding Wei Guangde not to interfere in Li Fang's case, Emperor Longqing casually asked about Xun Qi Zhuangtian.

This was actually a trivial matter, so he wanted to cut through the mess quickly and issue the decree as soon as possible to settle the matter.

"Your Majesty, I am already making preparations. I will discuss this matter with the Ministry of Household Affairs and the Censor of Tuntian of the Metropolitan Inspectorate this afternoon. If everything goes well, there will be a memorial in the next two days."

Wei Guangde bowed.

"Well, that's very good. I can rest assured that you can do things."

Emperor Longqing said happily, "This matter should be resolved as soon as possible. I have heard that after the report to the Ministry of Household Affairs, some officials below have been discussing privately, saying that the number of one hundred hectares is too much and should be reduced by half.

You know, for some people, a few dozen hectares of land is a huge amount of income, but the Xunqi family is different from them. They have a large group of people to support, and I have no choice but to do this.

They are all heroes who have lived and died for our Ming Empire. We cannot let their descendants still suffer from hunger. "

"Your Majesty's kindness is a blessing to my ministers."

When Wei Guangde heard what Emperor Longqing said, he hurriedly flattered him again.

"Please hurry up and get this thing done. If you have nothing else to do, just step back."

Emperor Longqing had nothing to do, but he was unhappy when he saw the note handed over by the factory guard and knew that Chen Yiqin, Yin Shizhen and Wei Guangde planned to intervene in Li Fang's case.

Although he had rejected Chen Yiqin's plea before, he didn't want to cause trouble with those old people, so he decided to summon Wei Guangde.

Based on his understanding of Wei Guangde, if he understands what he means, he will help comfort others on this matter.

Although he may not have the highest official position among these people, his right to speak is not weaker than others.

"Your Majesty, I have received a report from the Ministry of Household Affairs today. Please read it."

As Wei Guangde spoke, he took out a memorial from his sleeve, held it in both hands and handed it over.

"What is it? Just tell me briefly. When the time comes, you should send the memorial directly to the Supervisor of Ceremonies."

Emperor Longqing had no intention of taking it, and the light here was not good, so he couldn't see it when he got it in his hand, so he asked directly.

"Your Majesty, it is Liu Guangji, the governor of Jiangxi, who requested to re-use the whip method to collect taxes and levies in Jiangxi. The previous memorial was sent to the cabinet. The cabinet discussion is a big matter, so I asked the Ministry of Revenue to discuss it first to see what it means. After all, this tax and levies are originally An errand from the Ministry of Finance."

Wei Guangde said calmly.

"Didn't the whipping method be stopped just last year? What's going on with Liu Guangji? He's bringing it up again."

Emperor Longqing was displeased. The matter that he had just stopped was brought up again a year later. This did not mean that there was something wrong with the court's policy formulation.

Thinking of this, Emperor Longqing then said: "Since the court had already made a decision at the beginning, it should be dismissed directly if this matter is stopped."

After hearing what the emperor said, Wei Guangde certainly would not give up.

After doing so many things, how could it be wasted just because the emperor was worried about his face when he was just about to finish?

With this thought, Wei Guangde immediately said loudly: "Your Majesty, the cabinet and the Ministry of Revenue have carefully considered this matter."

"Oh, tell me then."

Although he was a little impatient, Emperor Longqing was still able to listen to his opinions, so he planned to listen to what Wei Guangde had to say this time.

"When the DPRK and the Central Government agreed to suspend the One Whip Law, it was mainly because Shanxi had just experienced war and Shandong had a civil unrest because of the law. The courtiers were worried that continuing to implement the One Whip Law would cause more unrest in the local area, so they temporarily agreed Stop it.

Later, according to the cabinet's understanding, the Shandong Civil War was caused by local officials' random showdown with Ding slaves.

When Jiangnan implemented this law, there was no disturbance at all, which shows that it was actually caused by the local officials' improper handling.

Therefore, this time the Ministry of Household Affairs and the Ministry of Finance decided to use Jiangxi as a pilot, and first select several prefectures to implement a whipping method. After a year, the success and failure will be summarized, and then it will be implemented throughout the province.

The improved one whip law was submitted to the Ministry of Household Affairs for review, and after approval, it was implemented in all provinces south of the Yangtze River, and then gradually promoted in the north. This is a good policy.

The cabinet and the Ministry of Household Affairs agreed that they should not stop eating because of choking just because of last year's events. The successful implementation of the one-whip method by senior officials in Jiangnan was not a fluke, but the local people also hoped to collect taxes and levies in this way. "

Wei Guangde talked about it, and then Wei Guangde explained to Emperor Longqing the problems existing in the implementation of the whip method from north to south. In fact, the most likely place for chaos was when the peasants entered the mu.

The one-whip method actually simplifies various tax items and combines them for collection. At the same time, the biggest difference from the previous tax system is the elimination of forced labor, and the replacement of forced labor levied by ding and household with silver levy, which is called A small amount of silver per household is collected from the land tax.

All taxes were levied on silver, and currency was used to replace physical goods and labor, and servants were hired by the government.

At the same time, it was changed from Minshu Minjie to Guanshuiguanjie, and everything from collection to escort was undertaken by the government.

As a result, people do not have to walk hundreds of miles to transport the taxes to the designated location after paying taxes at the local level, which saves a lot of trouble.

Of course, this is also the reason why this system is easier to implement in the south than in the north.

The climate in the south is warm, and there is far more farm work in the fields than in the north. It can be said that farmers do not have much free time in their fields throughout the year.

Naturally, farmers do not want to waste time doing these things. Now that things are better, they can save time to continue working on the fields. The government has covered the rest of the work, so it is appropriate to spend more money.

In the north, there is more slack time for farming. The government implements this method. If the distribution is uneven, the farmers will naturally be unwilling to accept it, which can easily lead to civil unrest.

To put it bluntly, this is a problem caused by regional differences.

The fields in the south produce more, but in the north less. The tax system of the Ming Dynasty is unified in principle. Of course, some places are heavier than the surrounding areas because of Zhu Yuanzhang.

But regardless of the special circumstances, the tax rate is actually the same, which means that farmers in the south can barely make ends meet after bearing the same taxes and servitude, while farmers in the north are living in embarrassment.

At the end of the Ming Dynasty, due to the agricultural tax showdown being set as the same in the north and the south, farmers in the north revolted because they could no longer survive, while the south was relatively stable. This is why.

This time, Wei Guangde focused on telling Emperor Longqing about the difference in land output between the north and the south, so that he could have a clear idea.

Although the emperors of the Ming Dynasty still retain the ritual of spring plowing and sacrifice, they have no idea about the reality of the land. They only think that the land is the same, and at most there are slight differences between flat land and sloped land. They are not aware of the huge difference in land output between the north and the south.

However, it should be admitted that the tax amount set by Zhu Yuanzhang when he divided the world into prefectures and counties was actually scientific.

Although it is somewhat unable to keep up with the progress of the times, it does not deny that his idea is correct. It is just that Mingting failed to keep pace with the times and make corresponding modifications due to various reasons.

If you think about why there is a yellow book in the 23rd year of Chongzhen, you will know the reason.

From the founding of the country to the fall of the country, the Ming Dynasty was almost unchanged. From its youth to its decline, you must admire Zhu Yuanzhang. It is not easy for the system he designed to last for nearly three hundred years.

"According to what you said, even if it is implemented in the south of the Yangtze River and then implemented in the north, problems will arise due to various reasons."

Emperor Longqing was not stupid, and Wei Guangde explained it in simple and profound terms, so he naturally understood it at once.

"The main purpose of Jiangnan's implementation is to find a suitable method of apportioning a small person into an acre, and the north can learn from it, so as to perfect a set of taxation methods suitable for the north and the south. It is not to directly apply the Jiangnan method to the north.

The Ministry of Human Resources considers that the pilot project in Jiangxi will last for at least two years. After it is perfected, it will be promoted in the south. Then it will talk about matters in the north. The Ministry of Personnel will also make corresponding adjustments by then. "

Wei Guangde's words have made it quite clear. Officials from Jiangnan who have outstanding performance in implementing this policy should be transferred to the north to continue this work, and they will naturally be promoted accordingly.

They had gone through the work of perfecting a whipping method in the south, so they naturally knew how to find a solution.

It is certainly more reasonable to mobilize experienced officials to participate in the promotion of northern tax laws than to create tax laws based on the brains of local officials.

"Okay, since the cabinet and the Ministry of Household Affairs think it is feasible, then you can continue to do this. I have no objection to you trying this method."

Emperor Longqing finally nodded, but then added: "Edicts can be issued on Jiangxi matters, but no explicit edicts can be issued."

Well, Emperor Longqing still felt that as an emperor, he felt a little embarrassed by overturning the newly established policy so quickly.

Therefore, the decree can be issued, but it will not be published in the newspaper and made known to everyone.

"Earlier, you talked about dividing a small family into a small family. As far as I know, the small tax is a tax that has been levied by all dynasties. From what you said, it seems that this tax is inappropriate."

Emperor Longqing suddenly remembered Wei Guangde's previous words, "Spare a small family into a small family." It was the first time he heard this word, which was a bit strange.

However, the meaning of this word is easy to understand and not complicated.

After Qin Shihuang unified the country, he promulgated the decree "Let the head of Guizhou own the land", which required landlords and land-owning farmers to report the amount of land they owned and pay taxes according to customization. At the same time, "household tax" and "oral tax" were also collected.

After the establishment of the Han Dynasty, it inherited the Qin system and "not only collected land rent, but also exported taxes."

In the early Tang Dynasty, the land equalization order was issued, and Tian Dingnan was subject to the obligation to pay taxes and perform corvee.

In the seventh year of Emperor Wude's reign in the Tang Dynasty, the "Lease of Rent Yong Tiao Law" was promulgated, which stipulated that every ding should pay two stones of millet to the state every year. According to the local production, he should pay two feet of silk or damask and three liang of cotton every year. In places where cotton is not produced, Nabu would have to pay two feet and five feet of cotton. , three pounds of hemp.

In addition, every Ding has to perform corvee for twenty days every year, plus two days in leap months; if there is no corvee, silk or cloth will be used instead, which is equivalent to three feet of silk or three feet and seven inches of cloth every day, which is called Yong.

At this time, the imperial court's taxes and levies were actually the opposite of the later generations' "sharing the land tax on the land tax".

However, since the Anshi Rebellion, common people's fields were "mostly annexed by Yin rich families and officials", and the rent and adjustment method based on Dinghu was no longer applicable.

In the first year of Emperor Dezong's founding in the Tang Dynasty, Prime Minister Yang Yan formulated the Two Taxes Law. The implementation of the Two Taxes Law was a reflection of the land annexation that changed the land occupation status in the taxation system.

The two-tax law shifted from taxing on a per-capita basis to taxing on a property-based basis, reflecting the development pattern of taxation.

At the same time, it combined various taxes and levied them in summer and autumn, simplifying the tax system, so the Song, Yuan, Ming and Qing Dynasties all adopted them.

Therefore, even though the Ming Dynasty now implements the Two Taxes Law, it mainly levies property and Dingkou taxes. And because of the historical importance of Dingkou tax, Emperor Longqing still found it strange that Wei Guangde proposed to divide Dingkou into acres.

Wei Guangde thought for a while and decided to briefly talk to Emperor Longqing about this matter today.

After serving as an official for so many years, especially after studying Gui E's "One Whip Method", he has realized that the Qing Dynasty's method of sharing the land with the family was actually a follow-up to the "One Whip Method" and a mutually reinforcing relationship.

The "One Whip" method simplifies complex taxation and allocates regular taxes and miscellaneous taxes to acres of land. The servants also do the same. In fact, it is the most basic method of apportioning the land from land to land.

However, there are advantages and disadvantages. Although the one-whip law simplifies the tax law, it does not reduce the burden on the people.

The fundamental purpose of proposing and implementing the One Whip Law was to solve the financial shortage of the feudal dynasty and consolidate its rule, rather than to reduce the burden on the people. The essence of the reform was to simplify tax types rather than reduce taxes.

The facts also illustrate this point. During the implementation process, miscellaneous taxes with various names were still collected, and the burden on farmers was not relieved in a real sense. On the contrary, due to the merger, the miscellaneous taxes cleverly named by local officials were covered up.

And Wei Guangde knew that Zhang Juzheng's tax law reform had allowed the Ming Dynasty to receive a lot of money. From this, Wei Guangde came to another guess, not from his memory, but based on the extra money collected by the court, that is, Zhang Juzheng was executing a whip. At the same time as the law was passed, the land across the country was also remeasured.

What really increased the income of the Ming Dynasty was not a whipping method, but the tax revenue brought by re-measurement of the land.

Although the whipping method can convert the labor into silver, this part of the silver belongs to the local government and is used to recruit people to pay for the hard labor, so the court will not increase its income.

"Your Majesty, what's so different about people in this world?"

Wei Guangde asked a question.

Of course he did not dare to question Emperor Longqing, so he immediately said to himself: "Actually, to put it simply, the people of the world are the rich and the poor, or those who have land and those who have no land.

Those who own land can naturally obtain money from the output of their fields, and paying taxes is a matter of course.

But those who don't have land can only live among those who have land, and get some rewards from their labor.

Both of them have to pay Ding service or Ding tax, but their output comes from the fields. It can be seen that the source of wealth actually lies in the fields, not the Ding mouth, and the taxes also come from the fields.

Since they all came from the fields, there were actually some problems with the imperial court's previous system of taxes and servitude.

According to the existing tax and labor system, it will only make the rich richer and the poor poorer, which will easily breed all kinds of disasters.

Since the output is all acres, why not allocate dings to acres, cancel the ding tax, and apportion everything into acres.

Those who have land pay taxes, while those without land do not need to pay taxes. The collection of taxes and levies closely focuses on the source of wealth, which is the land.

Most of the landless people are already poor. Without these taxes to pay, their lives will be improved, and they will not be left without food and clothing in the slightest disaster."

Wei Guangde Balabala briefly explained to Emperor Longqing the benefits of sharing the land with a small family. Emperor Longqing's eyes lit up as he listened.

He suddenly realized that it seemed that it would be better to divide the family into a family than to engage in a whipping method.

It is not about making money for the court or simplifying taxation, but it is about making society more stable and preventing people from rebelling easily.

In the late Jiajing Dynasty, chaos continued in various places. Emperor Longqing had long noticed that it was because of the suppression of the Japanese and Japanese factions that forced many people to rebel.

Many of these people are what Wei Guangde calls landless people.