C76

Li Zhao returned to his residence and sent someone to take a look at Lang Zi Qing's documents. When Li Lei returned, he saw that Lang Zi Qing was not reading the exam book that was being tested tomorrow, so he asked: "Are you that confident in tomorrow's exam?"

"Father! "No matter how hard you study today, you might not have the confidence to do so just by this night alone. You will still need to rely on your accumulation of knowledge." Li Zhao only raised his head and continued to read.

Li Lei stroked his beard and faintly smiled. His son was the most fond of him, not because he was talented and diligent in his studies, but because of his temperament — good at camouflage. This was something he couldn't do on his own.

On the morning of the next day, the overseers of Hall of Justice went to the hall, found their respective subjects for the examination, and sat down to wait.

When Lu Zi Nuo and Mu Rong Chun arrived, everyone was already there. Lu Zi Nuo sat on the last empty seat in the [Book] class with exhaustion written all over his face.

On the other hand, when Li Zhao saw the exhausted Lu Zi Nuo, he started smiling dubiously at him, but was immediately coldly humphed and looked down upon by Mu Rong Chun. He didn't seem to care at all, and turned to Lu Zi Nuo and said: "You were involved last night!"

"Humph!" Lu Zi Nuo looked like he didn't want to talk about the past anymore, but his heart was filled with joy.

Mu Rong Chun only glanced at Lu Zi Nuo before he sat on the empty seat. Unknowingly, his mouth raised.

Yesterday at the end of the year, the East Palace sent over a box of consultation reports, saying that they had to finish reading them before the morning assembly, pick out the most important ones, and write out their opinions. Mu Rong Chun knew, it must be his father's disease, and it must be a test. After all, he had to come to the nativology to study, and it was his father's protection that allowed him to achieve this.

It was just that how could he finish reading this big box of reports, he had no choice but to call Lu Zi Nuo. He did not expect Lu Zi Nuo to have the ability to read ten lines at one glance. Not only did he read it quickly, he even remembered it clearly. As a result, the report was divided into three categories, recommended by Lu Zi Nuo for level one, two, three.

Those who object to Zaifu's decision or criticize the Emperor's practices should be tried and tested. This case was organized by the provincial counselor, and most of them were left to pick up the leftovers and other matters.

Her words were sincere and earnest, causing Lu Zi Nuo to exclaim from the bottom of his heart, "Truly a literary talent indeed, truly a hero throughout the ages and through the ages."

"Most of them are top scholar who came from the imperial examinations. Naturally, they are skilled at craftsmanship." Mu Rong Chun also saw the piece of advice, the writing skills were truly admirable.

Reading it once, only after some time had passed did Lu Zi Nuo finally put down the last report. However, his mood suddenly sank, and the expression on his face immediately became serious.

Mu Rong Chun was a little hungry, just as he was about to ask Lu Zi Nuo to find something to eat, he saw a change in her expression, and asked: "What's wrong? What's the difference? "

"No difference." Lu Zi Nuo sighed, "It's precisely because there's nothing different that I feel that something is amiss."

"Oh?"

"I've finished reading all the reports in this box, but there's not a single serious matter to be taken care of!" Lu Zi Nuo was a little angry, "So what if you're rich in literature? It's not like you're taking the Imperial examinations. As the censors, they had the righteousness of the court as their responsibility, and wanted to report everything that was unfair and wrong to the Emperor. But what were these? Even though they were talking, they were flattering. They were talking, but they were nothing special. None of them were talking about pain or suffering. Raising these idle people is such a waste of food.

"Then in your opinion, what do you think I should say?"

"I don't really understand the matters of the imperial court. I only know that this should not be the case. Don't these officials see the drawbacks of the tax code? "

"This is the pride of the Minister of the Left, Yang Jiutian. Moreover, the effects of these four years are quite obvious. Do you have any doubts?"

"Although the Tax Law has been in place for four years, the treasury has had two tax revenue of over 13 million, which is more than the total income of the previous two years. However, it was precisely because of these two tax laws that many corrupt officials had been made in the past four years. If there is no response, then in the year of the catastrophe, the people will be forced to rebel. "

"There are positive and negative aspects to any policy. One cannot just look at the negative side and deny the positive side. "

"Now it's not just looking at the negative side, it's avoiding the negative side, okay? Even if the tax laws were good, wouldn't the negative side be prevented or resolved? "

Mu Rong Chun raised his eyebrows, because of Yang Jiu's framing, the sage Liu Yan had suffered a tragic death, but today was the perfect time to be proud of the results of the two tax laws, and Emperor's praise for him, was not the best time to bring up the flaws of the two tax laws.

Seeing that Mu Rong Chun did not say anything, Lu Zi Nuo continued, "I have heard my father and Zhenyang mention it many times, that the two tax laws have changed the tax system that mainly people are subject to since the Battle Country, and that 'only property is the sect, not Ding Yi as the foundation', allowing the ancient tax system to develop from a 'land holder' to a 'land giver', easing up the supervision over the private ownership of the land.

The two tax laws have also changed the practice of levying tax levies, which mostly comes from the working people in poverty. Based on the amount of property, it has not only broadened the scope of taxation and increased the revenue, but also made the tax burden more fair and reasonable because the amount of property is the amount of taxpayer's ability to pay tax. It has lightened the tax burden of the poor people to a certain extent, and simplified the tax items and formalities at the same time. This has played a positive role in liberating the productive forces and promoting the economic recovery and development since 'the chaos of the Schilling'. It is an improvement.

However, it is easy for the rich to find a way to evade taxes if they do not adjust their households for a long period of time and fail to implement the principle of equal burden for the rich and the poor.

Secondly, the tax amount of the middle household tax of the two taxes is calculated on the basis of money. Due to the court's levy of money, the money in the market had insufficient flux, so the light weight of the money was soon produced. The farmers had to sell silk, grain or other products at a low price to pay the tax, thus increasing the burden. For the time being, the conditions that have been pushed for in the two-tax law have not been met, and the terms under which the tax will be levied in currency have not been sufficient.

"Third, land legal sale under the two-tax system, land annexation is more prevalent, the rich force the poor to sell land without tax transfer, and then hand over their property to the tax deposit. In the end, they are unable to pay the taxes, and can only flee. The land concentration has reached an unprecedented level, while the farmers become more tenants and farmers."

"These shortcomings do exist, and they are also hidden dangers. However, this is not the best time to talk about them, so no one will be distracted by them."

"The best time? What was the best time? Do you want to talk about it when something happens? Or should I wait until the Yang Jiuling Wall is pushed down by everyone before I mention it? Where is the wind bone of a scholar? "