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But other businessmen are not treated so well. The imperial court will make donations to the businessmen for construction.Therefore, the businessman has to donate another [-] to [-] percent of the money, which also makes the businessman like a leek in the vegetable garden. When it grows taller, it will be harvested. There is no possibility of growing taller.
This is also the reason why the Ba family donated innumerable sums of money during Qin Guo's construction of the Great Wall, the Chi Road, and the Emperor's Mausoleum in ten years.Because...the property of the merchant has been registered by the imperial court, so you have to donate it.In other words, the merchant's wealth is not the merchant's own at all. As long as the court says a word, it can become state-owned.
In the state of Qin, the family assets of merchants were unable to protect themselves.
The inability to guarantee the legality of private property is, in Li Yang's view, the biggest obstacle to the commercial society.
Chapter 363 Business Tax
Li Yang knows very well that a commercial society cannot be created by the imperial court alone.
If only relying on generals to run the government and state-owned workshops of the imperial court to produce, create commodities, and sell them, it is impossible to create a prosperous commercial society in this way.
The commercial society depends on everyone in the whole society. What the imperial court has to do is to create an environment suitable for commercial and economic activities.
As long as the business environment is established and the property of every businessman is inviolable, then in order to earn more money and live a better life, everyone will try their best to create wealth.
Only in this way, merchants will not just stop at the stage of reselling basic materials such as salt and iron to earn the difference, but will use their intelligence and ingenuity to produce and create abundant commodities, bring development to society, and create Countless social wealth, and in turn, the label of businessmen "not doing production" will naturally be eliminated.
This...is a virtuous circle.
Therefore, what Daqin has to do now is to change the current business environment.
Li Yang described the construction of the commercial society in his heart one by one. Fusu and Baiguan nodded one after another, showing a look of enlightenment and understanding.
Li Sipei said in admiration: "Zhen Guojun's theory of business is really enlightening, it's not as good as it is!"
Everyone also saluted one after another, admiringly said: "I will be taught!"
"Everyone, be polite, low-key, low-key. I'm just learning from a hundred schools of thought, and I've dabbled a little bit. This business is also one of them." Li Yang stopped, with a humble look on his face.
Everyone: "..."
This is modesty?Obviously it's just pride, okay?
It's just that Li Yang's talent and insight are indeed unmatched, so everyone can only watch him pretend to be B, anyway, everyone is used to it.
Li Si, Xiao He and others could only smile wryly, Lord Zhen is good at everything, but he is not humble enough.
But after thinking about it, such an awesome person really doesn't need to be humble. If he is humble, he will appear hypocritical.
Although the commercial society described by Li Yang is quite recognized by everyone, it does not mean that everyone has no doubts about it.
For example, Ji Kai, the Minister of the Household Department who is in charge of the taxation of a country, raised doubts about this, saying: "Mr. Zhen, you said that you want to protect the property of the merchants. In this way, the wealth of the whole country will soon be in the hands of the merchants. All the merchants of the Great Qin are bound to be as rich as a country, so isn’t our Great Qin court not as good as a rich merchant?”
After saying these words, everyone nodded, and then looked at Li Yang.
"What Ji Kai said is not unreasonable, what does the Taifu think?" Fu Su was also worried about this.
The property of a merchant is inviolable. Coupled with the means of making profits, it is obvious that all the wealth of a country will be in the hands of merchants. At that time, the Great Qin Empire will not be able to compare with a rich merchant. Wouldn't it be a joke.
Therefore, for Fusu, this result is not acceptable to him.
However, Li Yang shook his head and smiled: "Ji Shangshu's words are wrong! Protecting the property income of merchants does not mean that the court will not levy taxes on them, but that taxes should not be levied indiscriminately, and taxes should be moderate and reasonable."
Hearing this, Fusu breathed a sigh of relief, and asked, "According to the Taifu, what percentage of the merchant's tax should be collected?"
Li Yang said: "Up to [-]%!"
Fusu nodded.
Although the [-]% tax is [-]% less than before, it is still within an acceptable range.
Li Yangdao: "In the past, taxation was done by directly registering businessmen's family assets. This method is too direct, and it will inevitably make businessmen feel like they have been reduced to fish and meat. This is the worst policy."
"According to Lord Zhen, what is the best way to collect the merchant's tax?" Ji Kai asked hastily.
Li Yangdao: "In my opinion, there are two types of commercial taxes. One is levied directly on commodities, which we can call value-added tax; the other is levied on merchants' income, which we can call income tax."
"Oh? VAT? Income tax?"
Everyone was curious. It was the first time they had heard of taxation on commodities, and they couldn't help asking: "How to collect taxes on commodities?"
Fu Su also said: "Yes, taxes can also be collected on commodities? Who will pay the taxes?"
Li Yang smiled: "The value-added tax on the goods is naturally borne by every consumer who buys the goods, but it can be collected by the producers of the goods."
Then, Li Yang gave a detailed account of the value-added tax and corporate income tax of the later dynasties.
After listening to Li Yang's explanation on value-added tax and corporate income tax, everyone clapped their hands and applauded.
Isn't it true that the value-added tax has been levied, and as a result, the merchants will not feel that they have suffered a loss, because the value-added tax is borne by consumers, and the merchants have not paid taxes for the goods.And consumers, when they buy goods with value-added tax superimposed, they will not complain about the tax collected by the court, but will only think that the merchants sell them expensively.
In short, this tax should not be too easy.
In other words, as long as Daqin's commercial economy is better and more commodities are sold, the imperial court will pay more and more taxes.
There is also the so-called income tax, which is also the same.
According to what Li Yang said, the income of businessmen can be divided into different classes, and [-]% to [-]% of income tax can be levied.So in this way, the more the businessman earns, the more income tax the court collects.
Under such circumstances, the imperial court will step up efforts to promote the healthy development of the commercial economy in order to pay taxes; businessmen will try their best to produce and do business in order to make more money, and the people will work hard to pursue a better life. Purchase goods to increase the material demand for a better life.
In this way, a virtuous circle was formed throughout the Great Qin Dynasty, from the imperial court to the merchants and common people, which promoted the continuous advancement of the commercial economy.
This... is simply a perfect system!
Immediately, Fusu got up and bowed to Li Yang: "Teacher's words on governing the country today really enlightened the students. It is better than studying for ten years. The students are educated!"
All the officials saw that Fusu had saluted, so they also bowed one after another: "I'm waiting to be taught!"
Although Baiguan saw Fusu saluting, so they followed him, but everyone really admired Li Yang in their hearts.
Especially Ji Xie, who is in charge of the taxation of a country by himself, and he took the lead in formulating most of the tax laws in the past.
But...it was the first time he saw a tax collector like Li Yang, and he could simply use the word "smart" to describe him.
Obviously the imperial court has collected heavy taxes, but... no one in the whole world thinks that they have paid taxes.Let me ask, who else in this world can be as enlightened as Zhen Guojun, and can come up with such a brilliant method?
Absolutely!It's absolutely amazing!
At this moment, Ji Kai was in admiration.
Of course, at this time, all the officials in the Qilin Palace also admired Li Yang's ability to govern the country.
Chapter 364 Tax Reform
After the court meeting that day, under the leadership of Li Yang, the tax law of Daqin quickly opened the curtain of reform.