第90章 新税
笔趣阁(biquge2345.com)更新快,无弹窗!
标往前凑了凑,因为动作太大,扯到了后背的伤口,疼得他倒抽一口冷气,却还是忍着痛继续说道,“爹,您想想,以前的杂税多到什么地步?一个商人从杭州运一船丝绸到应天,一路上要过十二个关口,每个关口都要收税,光过税就要十几次。到了应天,还要交落地税、牙税、市税,又多了几个环节!”
他顿了顿,拿起案头一本户部的旧税册,翻到其中一页,指着上面的数字说道:“您看,这是洪武八年的商税记录,全国三百多个税课司局,额定年收商税一百余万两。可实际上,那些富户,随便一个家里的银子都比国库多。为什么?就是因为法定三十税一的商税,就算加上层层叠叠的杂税,实际税率不会一成。这些商人在如此低廉的税率之下赚取了高额的利润。用重金买通官员,偷税漏税,以答道赚取更多利益的目的。”
朱元璋点了点头,手指轻轻敲着册子,若有所思。
他是穷苦出身,最清楚底层百姓的疾苦。元朝的时候,苛捐杂税多如牛毛,百姓活不下去,才揭竿而起。他建立明朝后,虽然废除了元朝的很多苛政,在文官的忽悠下定下了三十税一的低商税,但很多杂税还是保留了下来,这些杂税转着转着就被地方官更是变着法地摊派到农户身上。
“你说得有道理。”朱元璋沉吟道,“可是一下子把所有杂税都免了,会不会太急了?万一朝廷收入跟不上,出了什么事,手里没钱可就麻烦了。”
“不会的。”朱标摇了摇头,语气坚定,“现在我们有海外的银子兜底,短时间内足够使用。这三年时间,足够新税制推行开来等新的税制铺开。要不了两年,商税的收入每年过千万两绝对没问题,要不了五年商税就会成为朝廷的主要收入来源。到时候,别说养兵修河,就是再打几场大仗,朝廷也有钱。”
朱元璋没说话,又继续往下翻。
翻到第五页,他停了下来,指着上面的字问道:“只保留农税、商税和收入税?盐铁茶怎么没列进去?这三样可是朝廷的大进项。”
“盐铁茶必须列入国营管控,不在商税体系里。”朱标语气瞬间严肃起来,坐直了身子,因为动作太急,又扯到了伤口,疼得他龇牙咧嘴,却还是坚持说道,“这三样是国之命脉,绝对不能放给商人。军饷要靠盐利,士兵们吃不上盐,就没有力气打仗;赈灾要靠铁税,修河筑城、打造农具都需要铁器;茶马互市要靠茶引,我们用茶叶换蒙古人的战马,控制草原的经济。一旦放给私人,他们为了赚钱,什么事都干得出来。”
“私盐泛滥会乱了军心,商人会把盐价抬得天高,百姓吃不起盐,士兵也吃不起盐;铁器外流会资敌,要是商人把铁器卖给蒙古人、卖给倭人,他们就会打造兵器来打我们;茶叶要是流出去,我们就控制不了蒙古人了。到时候再想收回来,就难了。”
(本章未完,请点击下一页继续阅读)第90章新税(第2/2页)
“有道理。”朱元璋摸了摸下巴,深以为然。
当年他起兵的时候,是靠着林昭的启动资金菜迅速扩大的基本盘!张士诚、陈友谅之流就是纯纯的私盐贩子。这里面的厉害,他比谁都清楚。
“盐铁茶继续实行专卖制度,由朝廷统一经营,收入全部归入内承运库,专门用于军饷、赈灾和皇室开支。”朱标补充道,“而且要加大对私盐、私铁、私茶的打击力度,凡是贩卖私盐超过百斤的,一律流放;超过千斤的,一律斩首。贩卖私铁、私茶的,同罪。”
朱元璋点了点头,在这一行旁边打了个勾,表示同意。
他继续往下翻,翻到第十七页,一行字下面划着粗粗的双线,墨迹浓得几乎要透纸背,笔锋凌厉得仿佛要从纸上跳出来:“凡年利三十两以上者,均需成立商号经营,开具朝廷统一印制的往来票据。无票据而经营,或伪造、篡改票据者,处以极刑。”
“极刑?”朱元璋挑了挑眉,指尖摩挲着那两个字。
这笔锋太硬了,拐角处几乎要戳破纸背,根本不是朱标那种温润的笔迹。
“这是大伯加的。”朱标老实交代,脸上露出一丝无奈的笑容,“我原来写的是‘杖责一百,流放三千里’,大伯说太轻了。他说,偷税漏税就是挖大明的墙角,挖墙角的人,就该杀头。没有票据就没法查账,没法查账就一定会有偷税漏税。只有用极刑震慑,才能让那些不法商人不敢钻空子。”
朱元璋笑了笑,没说话。
果然是林昭的风格。
下手永远又准又狠,从不拖泥带水。
他接着往下看,越看眼睛越亮,嘴角的笑意也越来越浓。
这套税制充分考虑到了不同阶层商人的承受能力:
年利二十两以下的小商贩,全部免税。街边卖炊饼的老王,码头扛活的力夫,巷口摆摊的菜贩,走街串巷的货郎,这些人一年到头也赚不到二十两,本来就穷,再收税就活
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