On the third day after the imperial edict was issued, Lantian County's County Magistrate He personally came to Yunshan Villa to visit Li Zexuan.
It wasn't a good time to have conflicts with Li Zexuan, but every year at the beginning of the year, whether it was the imperial court or the local government, they would be very busy, so Mister He immediately came over when he was free.
"Greetings, Marquis! At the beginning of the new year, the government office was very busy. After knowing that the entire Lantian County would be enfeoffed, I didn't come to visit immediately. I hope that Marquis will forgive me! "
County Magistrate He was a middle-aged scholar who was close to 40 years old. He had a small beard on his chin and his body wasn't as fat as most officials. His moderate and serious image gave people a good impression.
Li Zexuan's initial fief was within the borders of Lantian County, and he had met County Magistrate He a few times. The imperial edict for the fief had already been issued two days ago, and County Magistrate He only came to visit him today. Li Zexuan wasn't angry, and instead, he felt a bit of admiration. He didn't like those officials who only knew how to flatter. His subordinates only needed officials who could do things.
"Haha! County Magistrate He is too polite! Official matters are more important. I'm grounded in Yunshan anyway, so I can't run away even if I want to! "
County Magistrate He smiled and said, "Haha! Marquis is joking! His Majesty grounded you in Yunshan not to punish you, but to give an explanation to others! "
Li Zexuan smiled and didn't say anything. He didn't dwell on this issue. He extended his hand and made an inviting gesture and said, "There's a lot of wind in the hospital. County Magistrate He, please come in and talk!"
"Marquis, please!"
County Magistrate He was obviously very sensible, so he modestly declined.
Li Zexuan smiled and took the lead to walk in.
After the two entered the house, Li Zexuan asked someone to brew a cup of hot tea for County Magistrate He. After the hot tea was served, County Magistrate He took out a gray package from behind him and opened it on the table. He then smiled at Li Zexuan and said,
"Marquis, this is the name list of all the citizens of Lantian County, as well as the tax revenue of Lantian County for the past three years, including agricultural tax and business tax! If you have the time, you can take a look at it. If there are any problems, you can send someone to summon me at any time! "
After the entire Lantian County became Li Zexuan's fiefdom, not only were all the people and officials in the county under the jurisdiction of Li Zexuan, all the taxes collected every year in the county would all belong to Li Zexuan. It was not an exaggeration to call Li Zexuan the local tyrant of Lantian County. That was why County Magistrate He handed over the "household registration" of all the people in Lantian County as well as the annual "revenue" of the county government to Li Zexuan. This was because from today onwards, Li Zexuan would be the highest ranking official of Lantian County!
Li Zexuan did not look at the name list of the people. He opened the account book at the back and scanned through it. He could not help but frown, "Lantian County alone collects about a hundred thousand dan of agricultural tax and a thousand strings of business tax every year?"
County Magistrate He's eyebrows twitched. He thought that Li Zexuan felt that the taxes collected were too little, so he hurriedly said,
"Marquis, the tax system used by Lantian County for the past two years was issued by the imperial court. In addition to the poor harvest, the people are already suffering. It is not easy to collect so much agricultural tax. I hope that Marquis will not increase the taxes on account of the people's suffering!"
Li Zexuan did not know whether to laugh or cry as he said, "When did I say that I want to increase the taxes? I was just lamenting that Lantian County's agricultural tax is so high, but the business tax is so little! "
A hundred thousand dan of grain, according to the current market price, was only five thousand strings of business tax. But the business tax was only a thousand strings of business tax. Was this not a joke?
In the modern era, even if it was a poor county, the business tax would not be collected so miserably!
County Magistrate He heaved a sigh of relief. He then looked at Li Zexuan with a strange gaze and replied, "Marquis, Lantian County is adjacent to Chang 'an. Merchants usually go to the East and West to do business. Although there are various shops in Lantian County, it is not easy to collect so much business tax in a year!"
Actually, what County Magistrate He said was only one of the reasons. The reason why the business tax was lower than the agricultural tax was because of the business tax system of this era!
China's ancient business tax started in the Western Zhou Dynasty. It was first collected in the bazaar. It was related to the use of land in the bazaar and measurement equipment. It had nothing to do with the tax on goods. The mountain and lake tax was also collected. But in essence, it was a kind of rent for the use of the country's natural resources.
During the Spring and Autumn period, the various vassal states collected business tax. But in the city tax, other than the occupation of land, registration and other things, the tax was based on a certain percentage of the trade volume. This was actually quite similar to the modern business tax!
At the beginning of the Spring and Autumn period, the more developed countries started to have tariffs. In the later Spring and Autumn period, it became more common. Not only were there tariffs at the borders, there were also many checkpoints on the roads in the interior. The normal tax rate for customs and city tax was 2%. During the Warring States period, the business tax was collected as before. Only the State of Qin exempted foreign merchants from customs to attract them and use this to gain the support of the merchants from various countries.
After the State of Qin was unified, customs were abolished throughout the country. The Han Dynasty followed the State of Qin.
During the Northern and Southern Dynasties, the northern regime focused on land rent. During the time of Emperor Xiaowen of Northern Wei, business tax was not collected. In the later period of Northern Wei, city tax was collected. The shops were divided into five categories. There was also a city tax. Once one entered the city, one had to pay a coin.
During the Sui Dynasty and the early Tang Dynasty, the country was unified. Once again, customs were abolished and only the city tax was collected. The tax rate was 30% and the tax rate was 1%. It was so low that it made one's hair stand on end!
Just based on this tax rate, if the people of the modern era who made a living by doing business were to transmigrate to the early Tang Dynasty, they would definitely be overjoyed.
In this era, the imperial court and local government mainly relied on agricultural tax. The business tax was just a "buy one get one free" gift!
Li Zexuan frowned and said, "County Magistrate He, in the next two days, I want you to organize a detailed document on the agricultural and business tax collection method, ratio, and scope of Lantian County. Send someone to deliver it to me!"
County Magistrate He was a bit confused, but he still nodded and said, "Okay! This official will go back in a while and organize people to draft the document overnight. It will be sent over tomorrow! "
Li Zexuan secretly praised this County Magistrate He. Not only was he willing to do practical things and care about the people's livelihood, he was also very capable. If his loyalty was not bad, he could be a good assistant in the future!
"En! County Magistrate He must have a lot of doubts in your heart. This Marquis will tell you clearly! Regarding the agricultural and business tax, this Marquis feels that the business tax is too light and the agricultural tax is too heavy. In the next three years, the agricultural and business tax ratios of Lantian County must be reversed! This is my promise to the people of Lantian County. It is also my hope for all the officials of Lantian County! "
Li Zexuan looked at County Magistrate He with a burning gaze. His words did not stop until he was shocked to death.
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