Qin Hong's subordinates had already surrounded Li Kan.

"Benefactor, don't you think it's a pity to bury your skills like this? Help me, I will definitely not treat you badly. I just don't have a man who commands the three armies now. If you stay, this position will be yours!" Qin Hong also tried to persuade Li Kan.

"Terminating the three armies? Do you want me to be a general? Is there a thousand people in your village?" Li Kan almost laughed out loud after hearing this.

According to his observation, except for those who pretend to be ordinary people, Qin Hong's real strength was only about 500 people. These were all mobs. If they hadn't looked at the advantage of the terrain and really had to do it with real swords and guns, the officials and officers in Lanxian Town could have wiped them out.

Of course, there are a few masters including Qin Hong, but only these are the ones.

"There are not many soldiers, but the elite. I have 500 elite soldiers under my command, and I practice every day. I am already much stronger than the officers and soldiers of Qin. When we capture Lanxian Town, a group of powerful armed forces will be soon displayed." Qin Hong said confidently.

"Okay, why do you rebel?" Li Kan asked suddenly.

"Of course, this Qin emperor acted against the rebellious and harsh taxes..." Qin Hong answered very fluently after hearing his words.

"Wait a minute! Are you serious about donating miscellaneous taxes?" Li Kan said with a smile.

He has been here for a while, and the tax system of Qin is not sound at all. Of course, this is Li Kan's feeling. If you want him to change it, it is better to do this.

Once in a conversation with Miss Lin's family, Li Kan asked unconsciously: "Your business is so big, I'm afraid you have to pay a lot of taxes, right?"

However, Ms. Lin's answer made him understand that the tax revenue in Qin was very low.

Perhaps the corrupt officials had not yet taken shape at this time, and the emperor was working hard to govern. Ordinary people were exempt from taxes this year or they only collected half a percent. Even some wealthy merchants paid taxes every year, but the amount was very low.

It seems that the previous dynasty collapsed because of taxation issues, so the Qin State learned lessons and the standard for tax collection was repeatedly lowered.

Li Kan didn't know what the emperor had to pay for the tax was so low.

Ms. Lin told him that this system has been done since the founding of the country. Now the people are rich and the royal family is so poor.

Li Kan felt that there was something wrong with this. It was a good thing for the people to be rich, but it was not necessarily a good thing for the country to be poor.

However, these things are too complicated, and Li Kan couldn't figure it out at all. He just felt that there was probably a regime in this world, and they were all groping forward.

So no matter what, Qin Hong's harsh donations and miscellaneous taxes were completely nonsense.

This guy doesn't look like someone who has never read a book. How could he be illiterate when talking about Xiao Ci?

"Why don't you understand, benefactor? Of course you don't know if you haven't paid the tax." Qin Hong said.

"Then what do you want to do?" Li Kan asked.

"Of course, I am sharing wealth with my brothers. If you have money, everyone will share it equally. If I have something to eat in one bite, I will definitely not be hungry for my people." Qin Hong said proudly.

After a long time of trouble, he was still robber-like. As soon as he said this, Li Kan knew that even if Qin Hong succeeded temporarily, his regime would soon collapse.

"Today I will talk to you. In the past, I never could not say anything to others when I went to school. Today I asked me to find an opportunity. You can do it, your king." Li Kan said that, and even made a call for Qin Hong.

Seeing this, Qin Hong was immediately happy and thought Li Kan had changed his mind.

"Master, let me tell you if your idea succeeds, how do you deal with the gap between the rich and the poor?" Li Kan said.

"Of course it's divided equally. If you have money, everyone will make money together." Qin Hong said.

"Then what do you mean by living in a palace now? Why do you live in a palace and your people live in ordinary houses or even huts? Since you want to be fair, you also let them live in a palace, or you can live in a hut." Li Kan said.

"This... our great cause has not been successful yet, and we don't have to worry about these things for the time being. When I sit in the world, I will naturally realize this idea." Qin Hong said.

"Okay, I'll ask you again. As for the rich people in Qin now, their money is earned by them and belongs to them. You have to admit this, right?" Li Kan said.

Qin Hong didn't know what Li Kan was going to say, but he nodded to express his agreement.

"Then why do you have to share their money equally with those who are not as wealthy as them? Why?" Li Kan asked.

He was ready for a big debate with Qin Hong.

Who knew that Qin Hong was just stunned for a moment and sneered: "My benefactor, you are making a point."

He didn't even take his words, which made Li Kan feel like he was hitting the air with one punch, and he was very blue and thin.

But Li Kan was in a hurry, as if he had a fight with someone, and he asked again: "Do you know what tax is?"

"Isn't taxation just..." Qin Hong was interrupted by Li Kan just as he was about to say:

"Shut up, listen to me!" Then Li Kan directly brought out the professional knowledge he learned.

Li Kan learned accounting, so of course he had to learn taxation.

"Tax is the most important form and source of income for the state's public finance. The essence of taxation is a special distribution relationship formed by the state in order to meet the public needs of society, relying on public power, participating in the distribution of national income and forcing fiscal revenue in accordance with the standards and procedures stipulated by the law. It reflects a specific distribution relationship between the state and taxpayers in the distribution of interests of collection and tax payment under a certain social system."

"The compulsory nature of taxation means that taxation is a mandatory collection by the state as a social manager, relying on the power of the regime, and based on political power, by issuing laws or decrees. Social groups and members of society who are responsible for tax payment must abide by the state's mandatory tax laws. Within the limits stipulated by the state's tax laws, taxpayers must pay taxes in accordance with the law, otherwise they will be punished by the law. This is a manifestation of the legal status of taxation. The compulsory characteristics are reflected in two aspects: on the one hand, the establishment of the tax distribution relationship is compulsory, that is, tax collection is entirely based on the political power owned by the state; on the other hand, the tax collection process is compulsory, that is, if tax violations occur, the state can punish them according to law."

"The voluntary nature of taxation means that through taxation, part of the income of social groups and members of society is transferred to the state's ownership, and the state does not pay any remuneration or cost to the taxpayer. The voluntary nature of taxation is related to the essence of the state's income distribution through political power. The voluntary nature of taxation is reflected in two aspects: on the one hand, it means that the government does not need to pay any remuneration directly to the taxpayer after obtaining tax revenue; on the other hand, it means that the tax revenue collected by the government is no longer directly returned to the taxpayer. Tax voluntary nature is the essence of taxation, which reflects a unilateral transfer relationship of ownership and dominance rights of social products, rather than an equivalent exchange relationship. The voluntary nature of taxation is an important feature that distinguishes tax revenue from other forms of fiscal revenue."

"The fixed tax means that taxes are collected in accordance with the standards stipulated by national laws, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and periods, etc., are pre-provisioned by the Tax Act. There is a relatively stable trial period and is a fixed continuous income. For the pre-provisioned standards, both the tax collector and the tax payer must abide by them together. Without being revised or adjusted by the National Act, both the tax collector shall not violate or change the fixed proportion or amount and other institutional provisions.

Summarize"

"Taxes are divided into national tax and local tax. Local taxes are divided into: resource tax, personal income tax, personal accidental income tax, land value-added tax, urban maintenance and construction tax, vehicle and ship use tax, property tax, slaughtering tax, urban land use tax, fixed asset investment direction adjustment tax, corporate income tax, stamp tax, etc.

Taxes are mainly used in the fields of national defense and military construction, national civil servant salary deposits, road traffic and urban infrastructure construction, scientific research, medical and health epidemic prevention, cultural education, disaster relief and relief, environmental protection and other fields."

"In the process of collecting and obtaining income, the state must base itself on daily in-depth and meticulous tax management, grasp the tax sources, understand the situation, and present problems, supervise taxpayers to pay taxes in accordance with the law, and fight against acts that violate tax laws, so as to supervise the direction of social and economic activities and maintain social life order.

The role of taxation is the effect of the tax function under certain economic conditions. The role of taxation is specifically manifested in being able to reflect fair tax burdens and promote equal competition; adjust the total economic volume and maintain economic stability; reflect industrial policies and promote structural adjustment; reasonably adjust distribution and promote common prosperity; safeguard national rights and interests, and promote opening up to the outside world."

In ancient China, a tax system was implemented with land tax as the main and commercial tax as the supplement. This tax system was initially formed during the Western Zhou Dynasty and the Spring and Autumn Period and the Warring States Period; the Qin and Han Dynasties were gradually improved; during the Wei, Jin, Southern and Northern Dynasties and Sui and Tang Dynasties, they were constantly reformed and improved on the basis of equal land. In the Song, Yuan, Ming and Qing dynasties, with the destruction of the equal land system, the trend of land annexation became increasingly popular. On the basis of continuously clearing the land, households and ditches, the land, households and ditches were gradually realized, and the commercial tax and the collection system of salt, tea, wine and other goods taxes were strengthened, so that commercial tax and goods taxes became an important source of national fiscal revenue in the late feudal Chinese feudal period.

There was a record of "using nine taxes to accumulate wealth and bribes" in the pre-Qin Qin. The nine taxes refer to nine taxes, including the middle of the country, the four suburbs, the basils, the family cuts, the county, the capital, the city, the mountain city, and the money. During the Spring and Autumn Period, with the collapse of slavery, the various vassal states successively implemented the land tax system of "taxing the mu". For example, the "district and taxation" of Qi State, that is, the land tax is collected according to the quality of the land or the distance of the land; the initial tax of the Lu State, that is, no public land or private land is divided into rent and taxes; the "district and taxation" of the Chu State, that is, the military tax is collected based on the amount of income; the "make the chiffon" of the Zheng State, that is,

The military tax was collected according to the land. In the 5th century BC, countries rushed to reform the tax system in order to cope with the needs of war expenditure. For example, Shang Yang, the Qin State, abolished the well-field system, recognized the private ownership and sale of land, and collected the land tax based on the amount of land, and collected the household tax based on the population. Encourage farming and weaving and household tax, and exempted the labor service for those who have a large income from farming and weaving; if one household has more than two adult males but does not divide the family, the tax was doubled. These reforms promoted the development of social production, increased fiscal revenue, and laid the material foundation for the Qin regime to unify the six countries in the future.

In the 31st year of Qin and Han dynasties, the Qin Dynasty issued a decree to "make Guizhou to make real land" to allow all landlords and farmers with land to report the amount of land they own, and stipulate that each hectare of land should be paid 3 stones of forage and 2 stones of grass. If the land is hidden, less or no rent or tax will be paid, they will be punished. The township servants have collected land rent from farmers but do not report it, and they are also treated as concealing acre of land. In addition to land tax, the Qin Dynasty also collected head taxes including household taxes and entrusted; a large number of labor force was levied, such as "renewal" serving counties, counties, "main soldiers" serving Zhongdu officials, and garrison soldiers garrisoning the border. The people's taxes and labor burdens are heavy.

A relatively complete tax legal system and management system was established during the Qin and Han dynasties. The written code of the Qin Dynasty stated that the laws on fiscal taxation include,,,,,,, etc. There are clear provisions on the objects, titles, tax rates, taxpayers, and punishments of taxation. The Han Dynasty was more complete on the basis of Qin laws. During the reign of Emperor Wu of Han, there were 359 laws and regulations formulated by Zhang Tang, Zhao Yu and others, and the sanctions on law enforcement officials were more severe. Since Qin Dynasty, it has been

Later, the national fiscal revenue and expenditure were managed separately from the royal income and expenditure, and a management agency was established. The officials in charge of the central finance in the Qin Dynasty were the governing the Mizu Inner History, and the Shaofu was responsible for collecting taxes from mountains, seas, and pools for royal purposes. The officials in charge of the central finance in the Han Dynasty were the Grand Secretary. Under the Grand Secretary, there were several officials in charge of income, storage, dispatch and other work. The Shaofu was in charge of taxation affairs such as forests, gardens, rivers and lakes, and seafood for exclusive use of the royal life.

"Do you understand this tax?" Li Kan said so much, licking his dry lips.

Qin Hong looked at his subordinates with a confused look and said, "What did he just say?"

Li Kan said that the knowledge he had learned before was all modern vocabulary. If Qin Hong could understand it, there would be a ghost.

"You just need to know how naive your ideas are. In short, it will not be successful. For the sake of not killing innocent people indiscriminately, I would like to remind you to clean up and disband. Not everyone can play with rebellion." Li Kan said, and was about to leave. He thought that these people would consciously make way for themselves, but they didn't expect that they would not move.

"Benefactor, I know you have a wife and daughter in Lanxian Town." Qin Hong's voice was sarcastic.
Chapter completed!