back to ancient times to be emperor

Chapter 25 The Amazing Business Tax

It has been a month since Lu Chengqi issued an order to levy business tax.On this day, Lu Chengqi specially went to the Ministry of Commerce under the Ministry of Households. Accompanied by Director of the Supervision Department Xu Jingchun, he witnessed the first month of commercial tax collection.

Lin Zhenzhong, the new Minister of the Household Department, was quite leisurely, but he never expected that Lu Chengqi would come over in person.Originally, it was enough for him to pass the general ledger, but now that Lu Chengqi came, he couldn't be lazy, he had to find something to do, otherwise Yu Shitai would give him a book and impeach him, even if Lu Chengqi could spare him, he wouldn't. Face to face colleagues.

Lu Chengqi saw them crackling their abacus, while the household officials were carrying large amounts of copper coins in and out, and after the accounts were cleared, they were sealed and stored in the treasury.

This method of bookkeeping is complicated and slow, and sometimes it does not balance the accounts.Lu Chengqi summoned Lin Zhenzhong, who was working on the abacus, and said, "Bring me a piece of paper, and I will teach you a way to keep accounts."

Who dares to neglect the emperor's order?Not long after, the pen, ink, paper and inkstone, and the four treasures of the study were brought over.Lu Chengqi picked up a brush, drew a form on the paper, and wrote the words "borrow" and "loan" respectively, and then wrote the business tax just received into the industrial and commercial tax payable according to an account.Lu Chengqi said: "This is the debit and credit bookkeeping method. The principle of this method is that if there is a loan, there must be a loan, and the loan must be equal. The principle of this method is that as long as there is a transfer of money, there will be elements such as assets, liabilities, and owner's equity. If there is a loan, there must be a loan, and it cannot come out of thin air. With this method, you can find out whether those businesses are evading taxes."

Lin Zhenzhong didn't understand why for a while, but after thinking for a while, he clapped his hands and praised: "Your Majesty is indeed a genius from heaven. Such a wonderful method is really a blessing for the ministers!" After making a mistake, I can't always find where the mistake is. If the debt is not fair, there will be more bad debts.What's more terrible is that some small officials of the household department, relying on their "smart" accounting skills, dared to blatantly steal the state's financial affairs, but no one could find out.But once this method is refined and implemented throughout the country, there will be no loopholes for those lawless officials to take advantage of.

Lu Chengqi also planned to ask the Ministry of Households to separate the money-collecting officials from the account-keeping and disbursement officials. They are not related to each other, but closely related to each other. It will not work if any link is missing.When Lu Chengqi mentioned this idea, it immediately caused a big earthquake in the household department.Frightened by Lu Chengqi's majesty, he dared not resist.

Lin Zhenzhong was fine, for one thing, he had only been serving as Minister of the Household Department for a short time, and he hadn't established his own team yet.That being the case, disruption and reorganization are also feasible means.Lin Zhenzhong said: "The minister will submit the rectification memorial of the Ministry of Household Affairs to the cabinet tomorrow."

Lu Chengqi admired Lin Zhenzhong's vigorous and decisive style. After all, an official who is willing to work hard is much better than a mediocre official who can only talk but can't do anything.

Lu Chengqi waited until noon before Jingzhao Mansion's business taxes were collected. Lin Zhenzhong was trembling, and when he handed the accounts to Lu Chengqi, he was so excited.He originally thought that the national treasury was empty, and secretly resented Xu Chongguang for leaving him in a mess, but unexpectedly the plot began to reverse.

Lu Chengqi took a look at it for a while, and was taken aback. Even though he was mentally prepared, the amount was really astonishing: "A month's business tax is more than 200 million yuan?"

Lin Zhenzhong said excitedly: "Your Majesty is blessed, Your Majesty is holy! The commercial tax is so high, and it is only Jingzhao Prefecture. If all the 36 prefectures and twelve prefectures in the country levy commercial tax, wouldn't it mean that the monthly income will be close to [-] million yuan?" ? Hundreds of millions of guan in one year, His Majesty is really far-sighted, beyond the reach of my ministers!"

Lu Chengqi recovered from the shock and didn't listen to his horse. Instead, he waved his hand and said, "Otherwise, in my opinion, there can't be so many. First of all, Jingzhao Mansion is the most prosperous area in the country. It is not surprising that the income of 200 million Guan is not surprising. But Datong Prefecture, Liaozhou, Yanyun Sixteen Prefectures, Yinzhou, Xiazhou, Suizhou and other places are barren. How can there be so many business taxes? It is the border of the Western Regions, which can collect Not a lot. You have to think about how I want to set up tariffs."

Lin Zhenzhong didn't know why, and asked, "Your Majesty, what is this tariff?"

Lu Chengqi recalled the knowledge about tariffs, and said: "Tariffs are the taxes paid to our country when foreign goods enter our country. Tariffs are to protect domestic products. For example, foreign products are very cheap, and you can usually buy thousands of them with money; while Chinese products You can only buy [-] for the same price. At this time, after the tariff is imposed, the price of foreign products may increase to about [-] for the same price. Doesn’t that protect the domestic products and increase taxes?”

Lin Zhenzhong suddenly realized, and said, "Your Majesty is wise!"

Lu Chengqi said displeasedly: "Don't be flattering, I don't accept that. I will give you ten days to set up a maritime department, which will be subordinate to the household department and will only collect customs duties. The internal division of the maritime department also needs to separate the three powers. You can’t be the only one family. You draft the regulations first, and then submit them to the cabinet. After they are completed, I will review them and issue an order to inform the world. However, if anyone dares to sell ironware, grain and other strategic materials to foreign countries, he will not be forgiven. Once caught, they will be sent to prison, the case will be cleared, and they will be executed after autumn."

Lin Zhenzhong received the decree, while Lu Chengqi walked out of the household office in a good mood and returned to the palace, without resting, he went straight to Wende Hall.Six of the twelve ministers in the cabinet were on duty, and Xu Chongguang happened to be in charge today. When he saw Lu Chengqi coming, he hurriedly saluted.

Lu Chengqi said: "Today I went to check the tax collection situation of the Ministry of Households, and found a major problem."

Xu Chongguang's heart skipped a beat, and he thought, "Could it be that the collection of commercial taxes is not going well, and the little emperor has lost his temper?" Looking up at Lu Chengqi's expression, he was neither angry nor elated, as if his face was expressionless.He raised his heart and asked cautiously: "Your Majesty has discovered any problems, why don't you bring them up and discuss them with the cabinet?"

Lu Chengqi sighed: "Jingzhao Mansion only has a monthly income of 200 million guan in commercial tax. I hate it. Why didn't you have the courage to levy commercial tax across the country, so that the treasury lost several million guan in money!"

Xu Chongguang was taken aback by the huge figure of "a monthly income of 200 million guan", and stammered: "The old minister is guilty, and His Majesty should not have been stopped..."

Before he finished speaking, Lu Chengqi interrupted him, and said: "Whatever Xu Qing said, there is nothing wrong with being steady, I am just impatient. Well, the merchants of the Dashun Dynasty are already impatient, and their My son is in urgent need of fame, and I am also in urgent need of talents, so the cabinet immediately drafted a decree to levy business tax across the country, with the same preferential treatment as before."

Xu Chongguang is also the secretary of the transfer department, how can he not know the reason why it is difficult to be in charge?Before, I carried the golden rooster to beg for food, but I didn't know that I was guarding the golden mountain.He sighed, if this political achievement falls into his hands, he will leave a strong mark in the history.

But he is also satisfied, the first chief assistant in the cabinet is enough to leave a name in history.It is the end of his career as an official. If it is added to the top, it will be empty positions such as Prince Xianma, Prince Taibao, Taishi, and Taifu.These vain positions, just like the dukes and princes, have no real power, have no rank, and all enjoy first-rank official salaries, but they are vain positions.

Xu Chongguang and other cabinet ministers immediately began to draw up the decree. After showing it to Lu Chengqi, Lu Chengqi couldn't calm down for a long time: "My time has finally arrived! China has been humiliated for a hundred years, and I will never let it appear!"

(End of this chapter)