第223章 统一(2 / 2)

海上升明帝 木子蓝色 1276 字 2023-04-01

“只有活着,咱们才有击败鞑虏,收复中原的希望,才能说中兴大明,振兴华夏,否则都是水中镜梦中花。”

“搞钱,现在你们唯一的任务就是搞钱!”

但不能向以前崇祯时那样搞了,光靠加派是没用的,虽然辽饷一亩加派九厘确实加的不算多,一亩加十斤粮嘛,但问题是最后下面搞成了个什么样子?

实际上百姓辽饷,最终摊到头上是多少?十斤吗?一百斤都不止了,逼的活不下去只能背井离乡逃亡,所以这可能是十斤粮吗?

现在问题就不是加征派饷的事了,只要能把税赋真正的收上来,就算是万历时,一条鞭法时的税赋额,都足够用了。

不够的地方,再用厘金、工商关税等补上,不能再死盯着百姓摊派。

“你们要是理不清搞不定,就上折给孤,孤调派御营亲军帮你们执行,该抓的抓,该杀的杀,该抄的抄,都这种时候了,银子都埋在地窖里,等着鞑子来献给他们吗?”

“都这种时候了,还整天想着拖欠钱粮不缴,只让老百姓缴税,税赋不够,就再立名目,摊派不断,这不官逼民反谁反?”

万历一条鞭法,最初合并了许多力役银差之名,一起合征,方便朝廷也方便百姓,最终是维持了原来的税额,并提升了征收的便捷,减轻了征税的成本。全国丈量,也是以维持原额为准,并不是要重新真正的清田土地数。

但黄宗羲跟朱以海也聊了一晚,边睡边聊,谈到一条鞭法时,他总结历代税制,说过一句非常有见识的话,就是历朝每一次重大的税制改革,都会把许多税种合并征收,并会有短暂的税赋减轻效果,但很快,被合并一起征收的税种,就会换一个名目再次出现。

于是税上加税,百姓负担反而会加重。

比如唐朝的两税法取代租庸调制,本意是要归并各色杂税,减轻民众负担,但两税法实行不出二十年,各种已经合并到两税里的苛捐杂税又出现了。

大明万历一条鞭法改革,把旧的杂税并入田赋,并取消旧的杂税并禁止出现新的杂税,可到崇祯朝,各种新杂税就又层出不穷了。

现在朱以海把一条鞭法后出现的许多新杂税,又要固定下来并摊丁入亩,表面看是不错,但黄宗羲说按历史规律,肯定要不了几十年,到时这摊丁入亩后固定的地丁银外,肯定又会出现许多新的捐税等。

比如朱以海自己新搞的厘金,本来也就是这种新税。

黄宗羲提出建议,就是要推倒以前的一切,重来。

比如重定田赋,官田二十税一,民田十税一,本色征收,种什么收什么,不再折银。同时工商也不再抑制而同视为本,合理的征收工商税、关税、盐税等,以填补财政收入。

最后便是量入为出,根据收入,拟定开支,以期达到收支平衡,而不再总是向百姓加征加派害民了。

这个想法有见识,但不完全对,比如其中田赋改征本色不用银,就不全是好的,虽然税赋征银,对大明其实也带来很大隐患,尤其是万历以后,西方白银输入锐减后,引发了大问题。

但如果田赋全都征粮,那征收成本将极大提高,要知道明中期以后,除了几个粮仓还征本色粮外,其余地方的田赋可都是折银了,这就减少了运输仓储等等成本,甚至征银过程中,比征粮能减少贪污等情况。

那晚两人深入交流。

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