第二十二章 商税
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“一二三四，二二三四，交换姿势，再来一次。最新地址ltxsba.fun”
第二日一早，陈新哼着号子，摇头摆尾的回到客栈，在刘民有的房门上使劲拍起来“起来吃早饭去。”
刘民有开了门，陈新进去坐了，一边得意的说起昨晚的女子，意犹未尽，刘民有则自己打水洗脸，没跟陈新说及昨晚自己也去过。
两人等到海狗子回来，出去吃过早饭，就一路往扬州城内走去，在城内草草游览一番，扬州虽在江北，但景色习俗和江南相若，也是同样的繁华不输于南京。
陈新等人混到中午，在钟鼓楼汇合了周来福和宋闻贤一行，宋闻贤这次又买了几本书，一停下就念念有词的在一旁看，还不时仰头眯眼的盘算，好像看得还很费劲。周来福上午也只草草转了一下，他还是希望在运河边买门市，陈新想起昨日那个丁丁，带着众人返回钞关，看到了等在那里的丁丁。
陈新请丁丁到了一处茶楼，还有周来福、宋闻贤和刘民有同坐一桌，那丁丁有心投靠，态度比昨日还要恭敬些，看得出其他几人都是心腹，很客气的一一见礼。
陈新先介绍了一番自己一行，只说是登州来的富商，然后微笑着对丁丁问道：“昨日所说之事，丁兄可思虑好了？”
“回公子话，小人知道公子是富贵人家，但具体做何事，还请公子指点，若是在下能做的，在下才好答应，否则误了公子事大。”
陈新道：“丁兄说得不错。”他对周来福点点头。
周来福对丁丁道：“我家主人打算在此开一商铺，销售南货，还采购一些其他物资，若是丁兄愿来，便作此处掌柜，负责售卖和采购，但银钱由账房管理，每月的工钱可与我谈，除此之外，还有每年按利润的奖金，具体的奖励法子，我这里有章程。”
“那运河上的运送是如何？”
“初始阶段都不由咱们管，南货自有人运来，若是客商来买，便由他们自行负责运送。”
丁丁听了，低头想了一阵，对周来福问道：“如此倒可，不过我久在此处，有些船东也识得，若他们有难处，小人也可帮他们联络。”
周来福对丁丁还不太了解，正好顺着这话问道：“自然更好，丁兄有这些路子，在此处原本可是做的牙行？”
丁丁点头道：“正是。”他说着拿出一个帖子给周来福看，周来福看后递给陈新。
陈新翻了一下笑道：“原来丁兄是拿了牙贴的。”
刘民有在天津时多半是直接销售，运河上的生意都是邓柯山在跑，对这些运河牙行不算太了解，接过看了问道：“请教一下丁兄，扬州售卖是否都要通过牙行？”
丁丁拱手道：“不敢当请教二字，按扬州府此处的行规，凡鱼盐豆谷，车船骡马，非经纪关说则不得起行，此外各行购销，缴纳商税，也皆是由牙行申报。”
陈新微微动容，这牙行岂非成了税务局的协管，问道：“不瞒丁兄，我等生意原本在北边，有人照拂，无人敢来说商税一事，但扬州此处初创，便请丁兄细细说说牙行之事。”
“陈公子下问，小人自然言无不尽，牙行分官牙和私牙，官牙亦有贴，多是些官吏的亲眷之流，小人这般的便是私牙，扬州、仪真、瓜州皆是上千之多，牙贴每年一换，交贴银五钱。”
丁丁继续道：“牙行最多的事，便是帮着客商买进卖出，从中收些佣金，还有便是按货品核算商税，报与上官照查，但现今多隐瞒不报，税银由牙行与客商协商分润。”
陈新在大明是从来没交过税的人，他一到威海便有背景，杨云浓连田赋都收不到，别说商税了，后来周洪谟设卡收过，但是基本属于收买路钱的类型。他一直想以后在辖区征收工商税银，此时听到丁丁说及，不由问道：“光凭牙行就能吃下？”
丁丁恭敬的道：“自然不行，牙行的银子要与府县各官分润，多半是入了这些大人的口袋，一些大的牙行年入巨万，小人这样的，一年也要交上数十两，有些月份交少了，上官便不喜，扬言明年的牙贴不发，所以有时没有生意，也得自己贴银子交上。这些是私下的，明面上每年还需交牙税。”
陈新笑道：“听起来也不算少嘛。”
宋闻贤插话道：“正好我上次在京师听过此事，北通州一年的牙税有四千余两，若是如此算来，天下这许多州县，一年的牙税至少有五六十万两。”
丁丁道：“定然有的。”
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