General Qin.

Chapter 115 Taxation
On the road leading to Chaoyangli, Shangyuan Township, a unicycle was driving slowly.

The chariot was stained with black paint, revealing the simple and repressed character of the Qin people. The two horses, one black and the other red, moved forward steadily with their horseshoes under the control of the charioteer.

"It's good to take a bus. It not only saves money, but also is comfortable."

Zhao Tuo sat in the car, his whole body relaxed.

As far as he knows, Qin Wangzheng will destroy Wei until next year's spring plowing.

The State of Qin plans to destroy the State of Wei quickly before the autumn harvest next year, and after the autumn harvest, they can conscript a large army to attack Chu in the south, preparing to take over the two great powers of Wei and Chu in a very short period of time.

This kind of offensive is very ferocious, which clearly shows that the entire Qin State is immersed in an extremely confident mood.

Conquering the Three Kingdoms of Han, Zhao, and Yan within a few years is shocking to the whole world, how can it not make people proud and complacent.

Although Zhao Tuo was taken to attack Chu by Li Xin's name, this matter is still far away.

Zhao Tuo's idea now is to take a step forward and wait until the New Year is over.After putting aside all kinds of messy thoughts, he completely relaxed.

Looking out the car window, Zhao Tuo saw that the road leading to the village was full of farmers carrying bamboo baskets and poles. The bamboo baskets were filled with the millet harvested this year, which looked golden from a distance, very bright. conspicuous.

"Pay taxes."

Zhao Tuo nodded slightly. According to the calendar of the Zhou Dynasty, Chinese New Year is in November.

But Qin is following a unique path. The country implements the Zhuanxu calendar with Jianhai and Mengdong as the beginning of the year, that is, October [-]st of the lunar calendar is the first day of the new year, and the New Year will be celebrated in October.

In this case, the government must collect the people's tax in September, and then carry out the evaluation work in October, which is the so-called "tax and tax in September".

Zhao Tuo's eyes swept across the faces of the pedestrians on the road, seeing their sad and helpless expressions, he couldn't help but feel pity in his heart.

Just like what Fusu said in the side hall, since the 11th year of Qin Wangzheng, Wang Jian and Huan Jue were dispatched to attack the State of Zhao. In the past ten years, the State of Qin has fought successively and attacked Zhao State five times. It took nine years to wipe out the State of Zhao. , South Korea was destroyed in the middle, and then went north to attack Yan without stopping.

It seems that the victories have been fruitful, and Qin Wei is so powerful, showing the ferocity of the Qin people to the world.

In fact, the blood and bones of countless Guanzhong children are piled up behind it. Although the Qin army will also recruit people from the six countries in the occupied areas, the real elite force is still the local Qin people.

Years of wars not only caused many deaths and injuries to the Qin people in Guanzhong, but also left many farmlands in Guanzhong barren.

For example, Zhao Tuo's army to attack Yan went out in winter and returned in autumn, and a large number of young and middle-aged men directly missed the spring plowing.In addition, Wang Jian's main force to destroy Zhao had not stayed at home for two consecutive years.

Although the water conservancy in Guanzhong is good and the farmland is fertile, how good can the harvest be in the absence of so many strong laborers?
If the harvest is not good, it is not good to return, but the taxes and taxes that should be paid are also indispensable.

The taxes that the Qin people had to pay were, first of all, the tax levied according to the population.

By the early Han Dynasty, people between the ages of 15 and 56 had to pay taxes, and each person was charged 120 yuan a year.

Qin's oral tax is heavier than that of Han, although there are remote and poor areas, the amount will be reduced to 120 yuan.But in the vast mainland, the per capita is often more than 180 renminbi, and even more can reach [-] renminbi. A family of five has to hand over [-] renminbi a year, which is very scary.

There is a saying in the folklore of Qin Dynasty: If the Wei River is not washed, the mouth will be filled.

It refers to the fact that the flesh and blood of the unjustly deceased by the Wei River has not been washed clean, and the verbal gift comes to take people's lives again.

When King Qin Zhaoxiang even implemented the system that children have to pay oral tax, people in Qin would go to congratulate relatives and neighbors when they heard that someone died in their relatives and neighbors, and go to mourn when they heard that a child was born in relatives and neighbors.

This is "Congratulations to Death and Hanging Life", and everything starts from oral odes.

Therefore, some impoverished heads of Guizhou have developed the custom of killing their sons to pay their taxes.

If you can't afford the money to pay the tax, then kill the child, so that you can pay less money.

The Qin law stipulates that parents should "tattoo as Chengdan" when killing their children, but "don't listen to it unless it is an official report", I don't know if there is also this factor.

There is also a rule in the law of Qin that "if the son is born and has a monster's body and incomplete body, kill him, don't be guilty."

It means that if the child you give birth to is deformed and looks like a monster, you can kill it openly, which is not a crime.I think it's because there are more children, so I have to pay an extra stipend.

In addition to the fixed oral Fu, sometimes Miscellaneous Fu is added, which belongs to the additional discipline added temporarily, and that is even more terrible.

Of course, in addition to the oral tax calculated on a per capita basis, the most important thing is the land rent and draft tax levied on the basis of the number of acres.

Among them, the draft tax is 3 shi for one hectare of land and 2 shi for draft according to the law.

The so-called drafts are the stalks of crops, which are used as feed for horses and fuel for fire. They are very important strategic materials in this era.

The rough drafts are okay, after all, people can't eat, and the real thing that kills is the land rent.

The land rent of the Qin State is not calculated according to the percentage tax of later generations. Although it is said to be "one tax", when it is actually collected, it is not one-tenth of the grain output per mu of your own field.

Instead, the government calculated an average number based on the grain production in a certain range and time, and determined the standard amount of land rent per mu according to the land rent rate at that time, which was a fixed value.

In this way, there is a big problem.

Because the fertile and barren fields of each family are different, some people can get the upper field, some can get the middle field, and some can get the lower field.

Those who go to the field can produce 6 shi per mu, those in the middle field can produce 4 shi per mu, and those who go to the field can only produce 2 or 3 shi per mu.

In this case, the same amount of land rent has to be paid.

Those who go to the fields are more than enough, but those who can get off the fields are so miserable.

Moreover, there are two very strict regulations. One is that you have to pay taxes for "no cultivation or no cultivation", and the land is there. Regardless of whether you farm or not, you must pay the prescribed land rent according to the number of acres.

The second is "the land is not yet profitable, and its taxes are necessary."

Unlike the previous tax collection based entirely on the amount of land, under this regulation, even if a family has not been granted a hundred acres of land, they have to pay taxes according to the amount of the land they have.

Even if your family only has ten acres of land, you still have to pay land rent of one hundred acres!
It is the poor who escape from taxes and servitude, and the rich who are easy to merge.

Zhao Tuo saw that someone on the road had grains in a bamboo basket falling into the soil. The man hurriedly knelt on the ground, picked up the grains from the soil, blew away the dust, and put them back carefully.

"Life in Qianshou is hard."

Zhao Tuo felt a little uncomfortable, and sat back in the car, unwilling to look at it any more.

He remembered the answer that day in the side hall of the Qin Palace.

Qin Wangzheng has the intention of sweeping the world, including the universe, encompassing the whole world, and annexing the hearts of the eight wildernesses.

In his eyes is the whole world, the great emperor is high above, but he can't see the humble people in the head of Guizhou who are begging for food under his feet.

Zhao Tuo didn't dare to disobey him, and said the answer Qin Wangzheng liked and wanted.

But in Zhao Tuo's heart, unifying the world is naturally very important, and China must be unified.

But why are these ordinary people in the head of Guizhou not worthy of attention?
He, who came from later generations, knows best the power contained in these common people, Qianshou.

"Since I have come to this era, I should not only seek glory for myself, but also bring changes to the common people of this era."

Zhao Tuo muttered to himself, his heart suddenly enlightened at this moment.

　"Tong Dian Shihuo": The land is taxed, and the land is not full, so the tax is necessary.

　　"Sleeping Tiger Land Qin Bamboo Field Law": Based on the number of fields it receives, there is no cultivation or no cultivation, and there are three stones for grass and two stones for manuscripts.

　　Reference related papers: Huang Jinyan's "Research on Rent, Tax and Corvette System in the Qin Dynasty", Yu Kunqi's "Research on the Yield of Grain per Mu in the Qin and Han Dynasties", Chen Xingyu "Re-exploration of the Problem of Grain Yield per Mu in the Warring States Qin and Han Dynasties"

　　
　
(End of this chapter)