Through these reforms and conquests inside and outside, Li Neng knew even more about the value of quiet life. He finally realized that he had to destroy Japan before, which was very likely because of the emotions he brought from his previous life.

In the previous life, if you ask a Chinese sons and daughters who hate the most, most people will definitely say that it is Japan. Therefore, Li Neng wants to find justice for China in this era. After this justice is recovered, Li Neng feels that he has no intention of going to other places to conquer.

He felt that the people of the Tang Dynasty should indeed live some stable life, and he should also live some stable life.

After he completely captured Japan, Liu Yan's new policy was still not often heard among the people. One of the more famous ones was the two tax laws that Li Yan had just revealed to Liu Yan a little.

In fact, these two tax laws were originally a policy of the Tang Dynasty. In Li Qing's opinion, this policy was indeed a good policy, but when this policy was released in the previous life, the Tang Dynasty was about to fail. It was a policy that was born at the wrong time. Although it made the Tang Dynasty improve for a few days in a short time, it was still cured by the symptoms but not the root cause.

In fact, Li Yi had already proposed some policies related to this before, which laid a certain foundation for the implementation of this real two-tax law.

Since the beginning of the Tang Dynasty, this tax policy has actually been having these problems.

At the beginning, the Tang Dynasty followed the Northern Wei Dynasty's rent modulation, and stipulated that "the people's 50th year of the people will be exempted from labor and mediocrity."

The system of mediocre service began to be partially implemented, but this was limited by age. Only when you were fifty years old could you take silk for service. If you were less than fifty years old, you still had to go to the labor service. The Tang Dynasty reformed the tax service system with the idea of ​​light taxes and low taxes, and implemented the system of renting and renting and tyranny. Cereals were called renting, silk and cloth were called transferring. If you wanted to not serve within the period of labor service, you would use silk or cloth to serve as a reciprocal.

The Tang Dynasty no longer had the age limit of fifty years old. No matter how old a person is, as long as he does not want to go to corvee, he can take silk service on behalf of others. Originally, if corvee is enlisted on a large scale during the busy farming season, no one would farm, which would have missed the farming season. Now, those who are unwilling to go can take silk service on behalf of others, and keep the labor force to farm, which is very beneficial.

There is a prerequisite for renting and mediocre adjustments. I will pay you a rent, pay me a mediocre, and pay me a transfer. The prerequisite is that you give me land.

If you don’t give me land, what should I pay rent? The cloth is planted in the land. Only by planting hemp can you spin a linen and planting mulberry trees can you have silk. However, in ancient China, the land was privately owned and owned by the landlords, so the state would allocate land to the people. Where did the land to be allocated come from? Obviously, the landlord’s land cannot be confiscated before dividing it.

There are only two ways, one is newly reclaimed, and the other is the unowned wasteland formed by the large-scale death of the population after a large-scale war. However, as the country has been living up to peace, the population has increased, and there are almost no unowned wastelands. The newly opened land is enough, and almost all the can be opened. So where should we go to get the land to the people?

At this time, a new response was taken in the court. It stipulated that every adult man had twenty acres of permanent land and eighty acres of quintile land. Twenty acres of permanent land could be passed down to the descendants, and eighty acres of quintile land were returned to the state after death, and then the state could redistribute it. It was a good idea to think that by the Tianbao period, land transactions and annexation prevailed.

The land was originally private. After these big landlords and bureaucrats occupied a large amount of land, they began to annex the farmers' land. Before the farmers died, the 100 acres of land were gone and they were annexed. After this annexation, the country could not find any way to divide the land and then divide it down, and the newly born people had no land.

If there is no land, I can't pay my rent and mediocre remediation, and the farmers can only escape. After the escape, the government's rent and mediocre remediation cannot be collected, and the country will have no money. The entire chain reaction is that the land directly allocated by the government will decrease, the equal-field system cannot be implemented, and the rent and mediocre remediation cannot be maintained, which directly affects the country's fiscal revenue.

Against this background, in order to increase the income of the court, Liu Yan proposed these two tax laws.

To put it bluntly, each household pays household tax based on assets and land tax based on land acres, and then divides it into summer and autumn twice a year. The two taxes refer to household tax and land tax. In addition, there is another meaning that it is to collect two times a year, once in summer and autumn once a year, and taxes are levied twice a year.

The two tax law changed the taxation standards that mainly focus on populations since the Warring States Period. Taking assets as the basis and not on populations as the basis, indicating that the feudal government relaxed its personal control over peasants.

The original rent-in-one system was calculated by the population. Each adult man gave 100 acres of land and paid 150 kilograms of grain and 2 ft. Four feet of silk cloth to the country every year. With you, there were 150 kilograms of grain and 2 ft. Four feet of silk cloth from the country. The meaning was that even if the land distributed to you by the state had been merged and the land was gone, as long as you were there, you still had to pay it. Then your only choice was to escape.

So where did the land that was annexed go? It's here for me, because I'm hardworking and getting rich.

Our family has eight sons and only two girls, so you can't do our jobs. In the end, our family made a fortune and merged your land. But how can I pay taxes? I still follow my head. Even if I have more than 4,000 acres of land now, I still pay two feet of silk cloth and one hundred and fifty kilograms of grain, because I am the only one, and you are the same as you.

So at that time, the population was mainly based on land and property. If you have land, you pay more, and if you don’t have land, you pay less, or even if you don’t have land. Merchants who don’t have land pay one-thirty of their total assets.

This shows that the country has relaxed the personal control of farmers. It turns out that the rent-in-one regulation and the two tax laws do not allow population movement. Your 100 acres of land are on Hedong Road, and you go to Henan Road. Who do I want to go to tax? Where is your land, where must the people be, and where is the land.

After implementing the two tax laws, it doesn’t matter. You fall in love with it, because whoever occupys this hundred acres of land will ask for taxes from whoever I occupy, and you can move at will.

In this way, you can develop in a place where there is no land and there is wasteland. If the land in one place is merged, you can go anywhere else. This reduces the burden on farmers and is beneficial to production development. The benefits of the implementation of the two tax laws are reflected here.
Chapter completed!