第三百零八章 上计与赋税
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张辽与郭嘉从军营中又回了太守府，准备明日微服私访之事，二人先在府中查看一些文书。龙腾小说网ltxsba.com
“主公，”正在查看文书的郭嘉突然抬头道：“如今正是上计之时，各县计簿已至郡府，郡府需编制计簿，上报朝廷。”
所谓上计，是各县令长于每年十月底前将该县户口、垦田、钱谷、刑狱等状况编制为计簿，呈送郡府。郡府根据属县的计簿，再编制郡的计簿，派计吏于年底前赴京师，上报尚书台和司徒府。司徒府和尚书台根据计簿对郡守进行考核，根据考核结果，予以升、降、赏、罚。
张辽笑了笑：“无妨，编制上报便可。”
他就任河东太守不过旬月，今年的计簿考核也算不到他头上。
不过他突然又想起一事，忙问道：“各县赋税如何？”
上计之时，还要上交税赋。
郭嘉饮了口蜜水，摇了摇头，道：“牛辅数万大军在河东与白波大战整整一年，征收钱粮颇多，各县状况都不太好。”
张辽脸一黑，咬了咬牙，道：“编制计簿时，一定要提到府库空虚，无力交税，就说是被牛辅数万兵马作战征收殆尽。”
郭嘉不由失笑，他就知道张辽会这么做，事实上，如果不是籍没了卫氏和范氏，如今郡守府库和谷仓也是空的，确实无税可交。
不想张辽眼睛一转，又道：“这样，先向司徒府和尚书台呈递一分文书，就说河东因战事消耗钱粮甚多，田地荒芜严重，民生凋敝，请求赈济。便是没有钱粮赈济，便是送些明年的种子也好啊。”
噗！郭嘉险些一口蜜水喷出，嘴角不由抽搐起来。
这不交税，还要反咬一口？
他还没张辽这么无耻，忙转移了话题：“主公，如今微服出行，却也要小心。”
“哦？”张辽一愣，笑道：“卫固、范先已灭，众豪强部曲皆被收编遣散，还能有什么危险？”
郭嘉道：“一者豪强之家仍有死士，二者编户之令下达后，寻常百姓还好，拍手赞成，唯有那些曾依附豪强、未曾编户的百姓怨言颇多，各县乡编户的阻力均不小，有两个县令提出暂缓编户之请，还有几个县令提议减赋，以缓解民意。”
“暂缓之事休提，至于减赋？”张辽摇摇头，笑道：“滥加税是愚蠢粗劣的政治手段，同样，一言不合就减税，也是一众傻白纯的政治手段。”
他看着疑惑的郭嘉，解释道：“税法是用于调控土地兼并、贫富差距、产业平衡、缓和社会矛盾的手段，不可随意轻变，只能因时而变，只有赋税沉重得百姓难以为生之时，才是该减赋之时。否则随意减赋，而后又会随意加赋，来回折腾，必然令百姓更是大生怨念。”
郭嘉听了张辽所说，所有所思的点点头，又问道：“如此，主公可有缓解编户怨言之策？”
张辽呵呵笑道：“编户，会让那些原本托庇于豪强的百姓多交口赋和算赋，所以心生怨言，如何能让他们自愿主动交赋，那便是我们该采取的手段。”
郭嘉不由奇道：“却不知有何手段？”
他的思维虽然天马行空，但对于一些弊政却也是茫然，这关系到朝政、民生多个方面，是很多大臣也解决不了的问题，只有张辽这个从后世来的人才能看的清一二。
看着郭嘉期待的眼神，张辽道：“让纳税之民享受到纳税者应有的待遇，特别是区别于非纳税百姓，这才是让百姓甘愿交税，化解他们怨言之法。”
“应有的待遇？”郭嘉若有所思。
张辽呵呵笑道：“比如说学堂，凡编户纳税百姓的子弟，有进入学堂读书识字、并被举荐做官的资格，而未编户百姓却不行。”
郭嘉眼睛一亮，不由赞道：“此举大妙。”他可是知道，对于寻常百姓而言，要读书识字做官是何等之难，他们更是何等的期望。
他相信，张辽此举一出，河东郡里那些未编户的百姓必然争相编户，甚至连外来百姓也会过来也说不定。
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