Chapter 58 Section five

The candidates in the capital were either sad or happy for their own future, and the imperial court, which had not been quiet for a long time in the Song Dynasty, suddenly became turbulent again. This is another eventful spring. What Wang Shao brought was not only the good news, but also the list of dead soldiers.Tian Liewu didn't know at this time that his uncle Tian Qiong had died in Xihe.The imperial court wanted to pursue meritorious officers and soldiers, comfort their families, and invite monks to go to the Xi River to perform rituals for the war dead and save the souls of the dead.Yousi was busy with this non-stop, and all expenses required money.

On the other hand, Wang Anshi finally put forward the most ultimate decree in the new law he conceived - the Fangtian Average Tax Law, when the financial revenue of the Song Dynasty improved, Wang Shao's successive victories, and the new party's political reputation rose. . "Take several steps from east to west, north, south, and north as one side, measure the land, check its fertility, determine its color number, and divide it into five classes to determine the tax amount..." Wang Anshi said his thoughts happily in the capital hall.This dream is the ideal dreamed by many people of insight since the founding of the Song Dynasty. From Guo Zi to Sun Lin, from Ouyang Xiu to Wang Zhu, many people have thought about it, and how many people finally gave up in the face of its difficulties. Today we will challenge this problem head-on.As long as the Fangtian average tax law can succeed, then the new law will be able to accomplish its merits.No matter how many faults there are in the previous laws and regulations, they will become insignificant in the face of the historical significance of Fang Tian's average tax law. "This law will be implemented in 20 years, and the taxation of land in the world will be clarified. From then on, the country will become rich and powerful, just around the corner!"

"Since the reign of the state, officials and rich families have merged land, but deliberately falsely reported the land to avoid taxation. However, the small people's land property has disappeared, but the taxation still exists. As a result, the peasants went bankrupt and the powerful and powerful benefited. Measure the land in September, make a book in March of the following year, and pay taxes according to this, then the cultivated land concealed by the tyrants can be included in the national tax revenue, and the landless people will not suffer from taxation..." The same judge Lu Huiqing of the Nongsi talked eloquently, talking about the moral correctness of Fang Tian's average tax law.

Even Feng Jing couldn't help being shaken by such a decree that benefits the country and the people. He glanced at Shi Yue suspiciously, not knowing whether it was right or wrong. "Ziming, what's your opinion?" Wang Anshi took the initiative to ask Shi Yue for his opinion. After the Ministry of Rites examination incident, he was also slightly dissatisfied with Lu Huiqing and others. Several eyes cast on Shi Yue, Shi Yue thought about it, but decided to tell the truth.If you don't say it now, and then tell the emperor at the court meeting, Wang Anshi has reason to accuse himself of being a double-faced villain.

"Prime Minister, Fang Tian's tax law is very well-intentioned. But I have three doubts, please explain them to me, Prime Minister." Wang Anshi smiled and said, "Ziming, come and listen to me." Shi Yue glanced at Wang Anshi, then glanced at Feng Jing, Lu Huiqing and the others, Fang continued: "The first question I have is to ask the prime minister: There are tens of thousands of officials in the country, and their relatives and family members are ten times that. How much land do these people own besides their jobs? How much is concealed and unreported? And how much land do their relatives have? Everyone here, the so-called official households and rich families, do you count yourself? ?”

Wang Anshi was stunned for a moment, and many people immediately became uncomfortable.Even though Feng Jing's family is not well-off, but he has three yuan and married Fu Bi's daughter, his current family property is definitely not a minority.There is really no land, only Wang Anshi and Shi Yue.Like Lu Huiqing, the three brothers plus relatives and friends are far above Fu Bi. Shi Yue said again: "Prime Minister, if the top is not right, how can the bottom be right? I don't doubt you, nor do I doubt the tens of thousands of officials in the country. But I think that if you want Fangtian, it's better to take a few steps. The first step is to measure and assess the property of the officials of the state and their relatives. First clear the third rank and above, then clear the fifth rank and above, and then clear the ninth rank and above.”

Wang Anshi looked at Shi Yue thoughtfully, only to hear Shi Yue continue to say: "The second question of the lower officials is who will implement the Fangtian average tax law? The average land tax in various places is all paid by big and small Jiatou and small officials. Measurements, big and small, are all from first-class households, and the land of the rich and powerful is measured by annexing the rich and powerful. Although there are officials to supervise the implementation, which of these mergers and acquisitions does not have a hand and an eye? This is the law of equal taxation , how to ensure that it can be implemented?"

Wang Anshi had never thought about this issue. He seemed to have overly believed in the ability and integrity of the officials. At this time, Shi Yue said that even Feng Jing knew the possible problems of Fang Tianjun's tax law. "The third question I have is that the measurements were made in September of that year, and the tax must be registered and paid in March of the following year. There are millions of hectares of land in the country, and the number of officials is limited. I would like to ask the prime minister, what good method can be used in the short term? Complete the process from measurement to tax payment in as little as six months?"

After listening to Shi Yue's three questions, Lu Huiqing said with a smile: "Although what Ziming said is reasonable, there are also reasons why Fangtian equal tax must be implemented." "Oh?" Wang Anshi looked at Lu Huiqing, wanting to hear his own student's opinion. Lu Huiqing said: "Last year, a preliminary survey of land across the country revealed that the hidden land of wealthy families reached millions of acres. On the one hand, the country's income was insufficient, and on the other hand, a large amount of tax money went into the pockets of the rich. Many poor people, However, after selling the land, they still have to pay taxes, which makes the people miserable. Moreover, the trend of annexation has intensified so far. If it continues to develop, I am afraid that one day, the land that the country can collect taxes will become less and less. There are more and more people who have to pay taxes. Tang Taizong said that the people are the water, so we must not be careless. Therefore, the lower officials think that although Fang Tianjun’s tax law has various difficulties, it must be implemented.”

Wang Anshi already understood the reason Lu Huiqing said, otherwise he would not have insisted on implementing the Fangtian Average Tax Law.As for Shi Yue's three questions, he doesn't care about the first point. His point of view is: If there are ten companies that have concealed and failed to report, but now three companies have been found out, and seven companies continue to hide, it is still a violation of the country. Favorable, better than no inventory.However, the special investigation of court officials and their relatives put too much political pressure on them. Wang Anshi is not a person who does not know current affairs.And he doesn't care about the third point, because he thinks he has a series of good means to ensure that the task can be completed.What worried him was the second point, should we send a special inspector?

Wang Anshi didn't realize at all that many problems cannot be solved by supervisors.There are too many ways for petty officials to cheat, not only the size of the field, but also the grade of the field, turning the first-class field that was given to the briber into the second-class field, and changing the poor field from the family that did not give the bribe Cheng Haotian, this method alone is enough to make Fang Tian even the tax law to make Da Song go crazy.And this point, I'm afraid even Shi Yue can't solve it in a short time. "Jifu's words are indeed reasonable, but Ziming's concerns are also worthy of careful consideration. Since Fang Tian's average tax law has its own reasons, we can formulate regulations to solve the intermediate problems, but the implementation of the law will But it cannot be stopped. We cannot dare to make a difference because of difficulties." Wang Anshi's firm eyes made Shi Yue decide to stop pointless persuasion.Moreover, Shi Yue really couldn't find a good reason to persuade Wang Anshi. But at this time, neither Wang Anshi and Lu Huiqing, who were enjoying the spring breeze, nor Feng Jing, the only remaining conservative, or Shi Yue, did not know that the old party in a broad sense had already begun to attack Wang Anshi against the wind.