Son of Song Dynasty

Chapter 48 A good way to understand at the first glance

After the emperor's father had digested it, Zhao Dezhao explained to him in detail the purpose of the words on the tax invoice.

"For example, this 'special tax stamp for Kaifeng Prefecture, valid for eight years after Kaibao' in your hand is limited to use within the territory of Kaifeng Prefecture, and sales contracts that occur in other state capitals are affixed with the tax of Kaifeng Prefecture. The ticket is invalid. And it is only valid for this year, the deed signed in the ninth year of Kaibao is also invalid if it is pasted on the eighth year of Kaibao."

After a little thought, Zhao Kuangyin understood, nodded and praised repeatedly: "Good idea! In this way, the local government can prevent the local government from making troubles, move the tax stamps from the old year to this year, and move the tax stamps from other state capitals to the local use, thus Issue less tax receipts and collect more tax money, and secretly withhold tax money without telling the court!"

"That's right." Zhao Dezhao took the opportunity to flatter him hard, "Father, you are really wise and wise. You can compare everything from one example to another, and the ancient wise king can't match it!"

Zhao Kuangyin was so happy that his old face bloomed like a flower. He pretended to be angry and kicked his son with his foot: "You boy, don't come here!"

Zhao Dezhao suppressed his smile, and continued to talk about business:
"After the tax invoices are uniformly printed by the internal treasury supervisor, they are distributed to all states and prefectures in the world. Prosperous and prosperous prefectures will issue more. For example, Kaifeng prefecture will have to collect 300 million yuan a year; Just issue less, such as the state capitals in the Northwest region, it is enough to issue hundreds of thousands of tax invoices, and they will not be able to use them if they are issued too much."

"The amount of each batch of tax invoices issued will be recorded. For example, a total of 300 million tax invoices for 'Kaifeng Mansion Special Tax Invoices' were issued this year. When you check the accounts next year, you will find that you only have 100 million tax invoices left for Kaifeng Mansion. , but only paid 180 million guan in taxes, then the State Taxation Bureau of Kaifeng Prefecture must have embezzled and withheld 20 guan.

"Then go directly to check the detailed accounts of the State Taxation Bureau to see who's account is not consistent with other officials, and then you can know which official official did the trick. This is called 'responsibility implementation. To the individual', the black sheep have no way even if they want to fish in troubled waters."

"Of course, if the accounts of several officials in charge match up with each other, but they don't match up with the total consumption of tax invoices, it proves that they are ganging up to commit crimes, and they just ransack their homes and go into exile. Like this If there is such a serious gang nest case, the local officials have to be held jointly and severally responsible, for example, if the State Taxation Bureau of Kaifeng Prefecture has a serious nest case, then the governor of Kaifeng government will have to bear certain joint and several responsibilities.”

Zhao Dezhao deliberately took Kaifeng Mansion as an example, claiming that the Governor of Kaifeng needs to bear joint and several culpability, naturally because the Governor of Kaifeng is concurrently held by Zhao Guangyi, he wanted to use this to test the attitude and reaction of the emperor's father.

Zhao Kuangyin did not show any displeasure on his face, nor did he prevent his brother from being used as a malicious example.

Zhao Dezhao was secretly pleased when he saw this, and his father's lack of reaction was itself a reaction.

At the same time, he kept talking: "...The above is just the annual regular audit and supervision of the state bureaus by the State Administration of Taxation. In addition, we can also conduct external supervision by the central government, ah, no, by the imperial court. Every year, a group of censors who are full and busy are sent to inspect the states and government offices, check wherever they go, and check the accounts of the local State Taxation Bureau from time to time. Such a two-pronged approach, both internal and external supervision, does not guarantee that small problems can be eliminated, but big ones There will never be any problems!"

The so-called parallel internal and external supervision, coupled with the "inspection team" and other tricks, are actually just bits and pieces of what Zhao Dezhao heard from the [-] o'clock news program in his previous life, and even some words are copied from modern words.

But Zhao Kuangyin seemed to be able to understand it, and nodded repeatedly, full of admiration.

He no longer stood in front of his son, and while raising his hand and tapping his forehead lightly, he said with deep emotion: "The simple and easy-to-practice magic methods you talked about today have never been thought of by anyone for thousands of years!"

Zhao Dezhao smiled and said nothing, thinking that these methods have been explored bit by bit after many detours from generation to generation. How can any one person's intelligence be compared?

Suddenly, Zhao Kuangyin frowned as if thinking of a difficult problem: "Since the deed tax is an errand of your State Administration of Taxation, not the errand of the local state government, how can we ensure that the local state government is willing to cooperate?"

Zhao Dezhao praised his father in his heart. The question raised by his father is the key point. Without the active cooperation of local and state governments, no matter how good the system design and process control are, it will be useless.

He had already thought about it.

"It's simple. The local state capital gets [-]% of the tax revenue, so they are naturally willing to work hard."

Zhao Kuangyin obviously understood this truth and did not raise any objections.

But his face became frowning: "Isn't it too high to give [-]% to the local state capital? Isn't [-]% not enough?"

"Father, the local state government needs to pay the most for the deed tax. The offices of the various taxation bureaus and the maintenance of order depend on them to contribute, not to mention the cooperation in the judiciary. It is very little for them to get [-]%!"

"Then add a little more, and it will be [-]%?" Zhao Kuangyin had a bitter look on his face.

Zhao Dezhao knew very well why the emperor's father was so fussy about this issue. He was afraid that the local and state capitals would get too much points. This was decided by the national policy of the Song Dynasty.

In view of the "disaster of the vassal towns" in the Tang Dynasty, the guiding ideology of the founding of the Song Dynasty was to "keep the inside and the outside, and focus on the inside and the outside." Hungry into a pile of skeletons, the fear is that the local state government has money and food in their hands and wants to rebel!

In the original history, the consequence of this approach was that a considerable part of the money, food and materials collected by the national finance was gathered in Kaifeng, the capital, so that after the Jin people broke through the city of Tokyo, they were suddenly overwhelmed, and the local state capitals Because of the lack of financial savings, it was impossible to organize effective resistance in a timely manner, so that the entire north fell in a short period of time.

(End of this chapter)