After spending a month implementing the agreed resolution, all the ministers and officials also adapted to their respective belongings.

There have been basically no changes in the reform personnel this time, and there have been no major changes in responsibilities, otherwise it would not have been fully implemented in just one month.

What has changed is just the overall framework, functions and responsibilities that have become more obvious, and several departments have been added.

The chief officer of the administrative department was changed, separated from a military bureau, and added a new bureau of officials and a bureau of resources. As long as the main department did not change much, it would have no impact on the people at all.

The biggest changes are the military aspect. The new establishment of the Military Department, the integration of the two departments, and the establishment of two functional departments. It can be said that a change has been made from beginning to end.

The Department of Hospital Affairs is a major department that was integrated in the original departments. Although it was newly established, there was not much change. It was just a collection of together.

The other two major departments are only integrated or separated on the original basis, and there is no big change.

In short, after a month, officials of all sizes and big and small knew what they should do.

On that day, Zhang Juzheng met Yang Song and said, "Your Majesty, I have some ideas about taxes and taxes."

"Tax? Tax type? Uncle, tell me." Yang Song put down the book in his hand, looking at listening with a look of calmness.

Zhang Juzheng bowed and said, "As for your order, lord! At present, the tax revenue in Xia State is very low, with only three major types: agricultural tax, commercial tax, and industrial engineering tax. It is very imperfect, which has led to the fiscal budget of Xia State being deficit."

Yang Song asked in confusion: "What does that uncle mean?"

"Your Majesty! This is what I have done about tax reform." Zhang Juzheng presented Yang Song with both hands, and it was obvious that it was bound by himself with many pieces of paper.

Yang Song looked at such a thick book and said with a headache: "Tell me a brief introduction to the tax policies you have formulated."

"Yes!" Zhang Juzheng bowed and said, "I have read a lot of information about taxation over the past period of time, and finally formulated eight major categories of taxation."

"Agricultural tax, value-added tax, transaction tax, resource tax, property tax, contract tax, income tax, and business tax." Zhang Juzheng distributed these eight types of taxes one by one.

He also explained: "Agricultural tax should be based on the previous regulations, based on the ten taxes and one, and appropriate increase and decrease based on the species, release, breeding species, excellent fields, whether there is a famine or a famine. The method of collection can be either money or physical goods. This is the most important tax in the Xia Kingdom!"

Needless to say, Zhang Juzheng said, Yang Song also knew the importance of agricultural tax to Xia State, and the population growth was all dependent on this tax.

"VAT is a tax that imposes an increase in industrial production, product processing, engineering construction, etc. Whether it is the smelting of iron ore, the processing of rice, or the construction of houses, all taxes must be imposed."

Zhang Juzheng was afraid that Yang Song would not understand, so he gave an example: "Your Majesty, I will give a brief example by smelting iron ore. For example, the value of a ton of iron ore is 100 taels, but after smelting of the steel furnace, it became 800 kilograms of fine steel worth 300 taels. There is a value-added process between these 300 taels and 100 taels, and value-added tax is a tax on the newly added 200 taels."

When Yang Song heard Zhang Juzheng's example, he immediately understood what value-added tax was. Of course, he also knew that it was not that simple when taxation was actually done. At least in this example, the cost was not calculated within the value-added.

After Zhang Juzheng waited for Yang Songming to nod, he introduced: "Transaction tax is a tax that is levied on commodity purchase, leasing, circulation, etc. It is an important tax for commercial tax."

"I will use that ton of iron ore as an example." Zhang Juzheng gave the same example and explained: "If a smelter spends 100 taels to purchase this ton of iron ore from the mine, I will collect a transaction tax of 100 taels. After the smelter sells 800 kilograms of fine steel into 300 taels to the market, I will collect a transaction tax. As long as a transaction occurs, I will collect a transaction tax."

Yang Song can easily understand this transaction tax, because he is very familiar with this tax, so he also knows that transaction tax is an important tax in developed commercial areas.

However, the business behavior of Xia Kingdom is still the most basic of the business behaviors such as buying low and selling high, and selling north and south, which are not complicated at all, so there is not much transaction tax to be collected.

"Resource tax is a tax that levied on various resources such as mine mining, land use, rivers, lakes and sea fishing. This tax will also be an important financial source for Xia Kingdom's future expectations."

When Zhang Juzheng talked about this tax, he looked at Yang Song with "malice". Because the mining in Xia Kingdom basically belongs to Yang Song's industry.

Among so many tax types, many items are actually paying money from the monarch Yang Song, and turning private into public in disguise.

Yang Song's industry occupies a monopoly in industries such as mining, industrial output, engineering construction, etc.

But there is no way, who says the whole "world" belongs to him!

Therefore, Zhang Juzheng had to solve the government's financial problems in terms of tax types. He used a just reason to make Yang Song, the monarch, unable to refuse.

In fact, it’s not that Yang Song is greedy for money, but that he never thought so much. There has always been no talented person who can give him advice.

Otherwise, what if these great talents are the engines that support the development and progress of Xia Kingdom? - Ordinary people are just fuel.

"Property tax is a tax that is levied on personal property such as vehicles, houses, currency, etc. It is generally levied once a year. In the design of the minister, the collection of property tax is divided into several levels. First-level property tax, if the total value of personal property is less than 100 taels, no tax is imposed; second-level property tax, if the total value of personal property is more than 100 taels to 200 taels, one percent will be imposed; two percent will be imposed for two hundred taels to 400 taels, and three percent will be imposed for four hundred taels to eight hundred taels. Until fifty percent."

Yang Song agreed to this collection standard. The purpose of this property tax is to redistribute the total social property. In layman's terms, the richer the more property taxes it collects.

"The contract tax is a tax that is levied on contracts, contracts, notarizations and other documents. The government will not recognize any contracts that have not been taxed."

Zhang Juzheng continued to explain: "The contract tax is actually a kind of guarantee for private transactions by the government, and the parties who have lost the contract are held legally responsible, which is an important guarantee for ensuring the normal development of society."

"Income tax is divided into personal income tax and groups. Groups are levied according to registered capital and profit. As for the collection of personal income tax, I also divide it into several levels. The starting point is five liang. Five liang is not levied at once, and one percent is levied between five liang and ten liang..."

"Business tax is divided into individual business tax and group business tax. Individuals are collected according to invoices; groups are collected according to financial books..."

Listening to Zhang Juzheng's explanation of tax reform, Yang Song also knew that the slow development in the past was not caused by one or two reasons.

The finance is indeed the top priority. If you really need to tax according to the current taxation standard, the finance will be much richer than it is now!

Although according to this taxation standard, except for agricultural tax, most of the other taxes are levied, Yang Song finally agreed to the plan.

Anyway, most of his personal property has been used to develop in the Xia Kingdom - he has received a lot of praise from officials and the people.

Yang Song and Zhang Juzheng discussed taxes all afternoon, and finally Yang Song said: "In principle, I agree to this plan, but whether it will be successful depends on the discussion at the next court meeting."

"By the way, you can send this plan to Liu Junshi, the Executive Office, and the Office of the Internal Affairs to each, so that they can see it in advance."

Zhang Juzheng bowed and said, "Thank you, my minister, I obey your order!"
Chapter completed!