In the prehistoric times, I was the Emperor of Heaven

Liu Bian looked at Xu Shu and Zhang Liao's expressions and knew what they were thinking.

So, Liu Bian said to the two of them:"I know that the main difficulty of taxation is that it cannot be traced during the transaction circulation process. In the end, the gain outweighs the loss.""

"Yes, Your Highness, this is exactly what I worry about." Xu Shu cupped his hands and said

"This is a new accounting method discovered by the people below. I think it is very good. Please take a look first."Liu Bian handed Xu Shu and Zhang Liao a book each.

Both Xu Shu and Zhang Liao showed interest, wanting to know what kind of accounting method would make the prince value.

Xu Shu and Zhang Liao were serious. As they read, they sometimes frowned and sometimes relaxed. It took half an hour for the two of them to put down the book.

"How does it feel?"

Liu Bian saw that the two of them had finished reading and asked, both Xu Shu and Zhang Liao know how to count. Xu Shu is a disciple of Confucianism. Counting is among the six arts of Confucianism, and Zhang Liao also needs to count when he leads the army.

Besides, they both They are all cultivators with strong mental powers. They deduced while watching. After reading it, I basically understood the general idea.

"Your Highness, whoever invented this must be rewarded heavily. According to this accounting method, fraud can be avoided to a large extent, and the ins and outs of the accounts are clear."

Xu Shu said, the person who invented this accounting method is really a genius.

"This accounting method balances debits and credits for easy review."Zhang Liao said.

Liu Bian nodded and affirmed:"I call this accounting method the debit and credit accounting method. It has multiple advantages.

The account correspondence is clear and can clearly reflect the ins and outs of various business activities.

It is more flexible in account settings. The debit and credit accounting method does not require fixed classification of all accounts.

According to the accounting rules of"everything borrowed must be credited, and debits and credits must be equal", the debit and credit balance relationship is maintained regardless of the amount and balance of all accounts, and the summary and inspection of daily accounting records are very simple. Xu Shu said:"

Your Highness, the debit and credit accounting method is indeed very useful for tax verification, but it is still difficult to achieve your highness's purpose by relying on credit accounting alone. This debit and credit accounting method may be welcomed by various merchants. But they have become more shrewd in accounting. They may do one thing for themselves and another for the court to deal with."

Of course Liu Bian understands that relying on the credit accounting method alone is not enough to achieve his goal of commercial tax reform.

"In addition to the debit and credit accounting method, Gu is also preparing to establish a strict bill system. Liu Bian said

"Bill system?"

Xu Shu and Zhang Liao were a little confused when they heard this, but they looked at Liu Bian more expectantly. The emergence of the debit and credit accounting method made them understand that His Highness the Crown Prince was probably already prepared for the reform, and everything was ready. They were just executing it.

"All business activities of merchants in Suguang County must first register with the city supervisor, and then go to the tax supervisor to collect relevant bills and vouchers.

The name of the merchant, product name, product price, quantity, issuer, date of invoice, etc. are recorded on the bill and voucher.

In the course of business operations, whether it is the purchase or sale of goods, merchants must issue vouchers to both buyers and sellers of goods.

If the owner or consumer of the goods does not receive the merchant's receipt or voucher, he or she can report it to the government office and receive rewards, such as a reward of twice the price of the goods. The tax bureau may impose a heavy fine on the merchant or revoke his license and prohibit him from operating.

People are encouraged to report. Anyone can report tax evasion by merchants during their business operations, and the reporter can receive rewards ranging from the amount of tax evaded.

Anyone can report goods owners or consumers who collude with merchants. If found, they must be severely punished and those who report will be rewarded.

For goods of unknown origin and without relevant receipts, they will be regarded as stolen goods and will be confiscated and punished.

The imperial court promised that as long as merchants paid taxes normally, operated in accordance with regulations, and did not break the law, the relevant yamen of the imperial court would not harass them without reason, and they would be protected by the government.

If consumers do not have receipts and certificates, they are not protected by the court."

The Tax Cao dispatches relevant merchants from time to time to conduct tax inspections and use the Questioning Talisman.

Before using the Questioning Heart Talisman, it must be done openly and fairly and in accordance with strict regulations.

The use of the Questioning Heart Talisman must be done openly in front of the Tax Cao Yamen and is open to all people. No irrelevant questions are allowed. , a county magistrate must be present to take charge, and the censor and the judiciary should supervise.........."

After listening to Liu Bian's words, Xu Shu and Zhang Liao looked shocked.

If this is really implemented, it will be a curse on everyone.

The bill voucher system plus the Wenxinfu can almost eliminate tax evasion completely, but it is almost there.

It took a while for the two of them to digest what Liu Bian said, but then they couldn't help but frown.

Xu Shu asked worriedly:"Your Highness's bill voucher system can still be implemented forcefully, but I'm afraid it will be difficult to ask for the heart charm."

In the past, reformers had not thought about using the heart asking charm, but it was too difficult to implement and could not withstand it. pressure.

The Questioning Talisman is mostly used within families or sects, or in prisons.

It is taboo in the cultivation world for outsiders to use it at will. Monks don't have any privacy. If they swallow the mantra under the heart-asking talisman, even if they have no sins and no secrets, they will subconsciously reject it from their hearts.