If we say that during the Pre-Tang Dynasty, business tax and land tax were divided in half, the Xia Dynasty already accounted for about 55%.

In fact, this fiscal revenue still has a strong "Military First" characteristic, that is, it was collected too harshly in the past, but now tax reductions and exemptions cannot reduce it much.

Let’s talk about it in the future.

In terms of expenditure, the rewards for the imperial army and food expenses will cost about more than 10 million a year - in the absence of war.

The state army also needs about 8 million a year. After all, the number is large and it will definitely be reduced gradually in the future.

The number of soldiers is not large yet, and the current annual expenditure is more than one million, but in the future, the number of soldiers will increase, and the expenditure will also rise.

It can be seen that in peacetime, military expenditure accounts for half of the central government's fiscal revenue.

Compared with the army, the expenditure of more than 10,000 officials in the country is much smaller, reaching several million a year.

After excluding these expenditures, the central fiscal revenue is probably less than 7 million a year. Excluding palace expenses, station subsidies, banquets, daily expenses (including consumables for the government and the army), etc., there is actually not much left.

many.

This financial structure is generally similar to that of the Tang Dynasty, but it is enlarged in the same proportion.

Of course, whether it is central or local, there is actually a large amount of hidden income. This has not been included in fiscal revenue in previous dynasties, but it is real.

For example, in the Tang Dynasty, there were a large number of public lands. When an official went to serve in a certain place, the local government would allocate part of the output of the public land as his income during his tenure. After he left office, the distribution would cease, which is called "office land".

Officials also had kitchen waste money, money for handcraft lessons and even interest income from local government loans, etc. A lot of it was called "external tax collection" in the Tang Dynasty. Most of it was local income, used to subsidize officials and other expenses.

In addition, the court sometimes sold some commodities. In the Tang Dynasty, Sinong Temple often sold grain, fruits, vegetables, livestock, etc. that the court could not consume to obtain income.

The pastoral supervisors also sell horses and the like, which generates quite a lot of income.

Generally speaking, the Tang Dynasty government held a large amount of land in its hands, and this part of the hidden income was not included in the finance. The Xia Dynasty was basically similar, and even because the country had just been founded, the government had more public land.

By the Northern Song Dynasty, the amount of land in the hands of the government had dropped sharply, and because the commodity economy was more developed, expenditures were higher and finances were more difficult.

During the Tianxi reign of Emperor Zhenzong of the Song Dynasty, there was no war. Once the expenditure for that year was calculated, it actually reached more than 150 million yuan. I don’t know how it was spent.

"That's it." Shao Shude stood up and said: "The overall framework of the fiscal and taxation reform has been finalized. The taxation yamen will be established as soon as possible. From now on, the taxation and expenditure will be all the responsibility of the taxation. The money supervisor will be independent.

, juxtaposed with the Six Ministries and Nine Temples, and is directly under the jurisdiction of Menxia Province. I intend to charge half of the land tax as a whole, but there are differences in each road."

He did not mention the Ministry of Internal Affairs, which is the royal family's purse. The income belongs to the internal treasury and does not go into the national treasury.

The three major trading companies of Bohai, Annan and Xiyu operate independently, and whoever gets the dividends belongs to whom.

"I will give you half a year." Shao Shude said: "In the first month of next year, the taxation office will complete the preparations. I will give you a two-year transition period for the new tax system, and it will be officially implemented in the eighth year of Tongguang (923)."

(Updated late, but this kind of chapter is too damn difficult to write... it consumes too much brain cells. I was even criticized for writing it, which is probably over the top. No other author is as self-destructive as me. With the financial situation since the mid-Tang Dynasty,
Chapter completed!