第一千三百六十三章 一条鞭法的可行性
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摊丁入亩，又称作摊丁入地、地丁合一。最新地址ltxsba.xyz
……
秦王嬴斐心里清楚，摊丁入亩其实颇为合适当下，因为由于大汉王朝的**国内土地兼并严重。
可以说是一邑之中，有田者十一，无田者十九。土地兼并又造成大量的人口流动，不少人丁聚而复逃。
丁额缺，丁银失，财政徭役以丁，稽查为难，定税以亩，检核为易。
在这样的背景下，最好的办法便是丈地计赋，丁随田定，即实行“摊丁入亩”。
唯有如此，才能通过采用赋役合一的办法来消除前弊。
因为土地确实是完整的、稳定的，而人口却是变动的，因此，按田定役或摊丁入亩的制度就比按人丁定役的里甲制度要稳妥和适用。
只是秦王嬴斐也清楚，摊丁入亩虽好，但是对于当下而言，太过于超前了，一个不好就会栽大跟头。
如今的秦国虚弱，大军折损过半，秦王嬴斐必须要审时度势，见机行事，推行摊丁入亩虽然效果更好。
但是脚步太大，容易出现意外。
……
当前情况与背景下，最好的变法就是推行一条鞭法作为过渡，为将来推行摊丁入亩打下良好的基础。
心中念头闪烁，秦王嬴斐终于做出了决定，那就是舍弃两税法以及超前太多的摊丁入亩。
选择最中间的一条鞭法！
有时候就是这样，作为一个上位者，有时候明知道那样选择不好，却依然不得不选择。
身在江湖身不由己，不外如是！
……
“臣，见过王上！”
就在秦王嬴斐思索间，李法的身影出现在了未央宫中，朝着秦王嬴斐躬身行礼，道。
“嗯。”
微微颔首，秦王嬴斐眼底掠过一抹亮色，他心里清楚，整个秦国之中精通变法一事的人，首推李法。
有了李法前一次变法成功的前车之鉴，秦王嬴斐这一次自然而然的选择了他。
……
目光如炬，秦王嬴斐深深的看了一眼李法，道：“李爱卿，秦国当下的局势想必你也是清楚，对于这个局势，孤有一定的想法爱卿先行一观。”
“诺。”
点头应诺一声，李法目光闪烁了一下，接过了秦一手中的纸张，这一刻，他的心里充满了凝重。
李法自然清楚秦王嬴斐绝非简单之辈，此人才学绝世，乃真正的法家，自然不敢在秦王嬴斐面前卖弄。
“合并赋役，将田赋和各种名目的徭役合并一起征收，同时将部分丁役负担摊入田亩。”
目光闪烁，李法越看越是心惊，作为当代法家大才，他自然清楚这短短的几十个字里，到底有怎样的含义。
心中念头闪烁，李法压下心神震惊，继续看了下去。他想要看看，秦王嬴斐的这张纸上到底还有何惊人的东西。
“清丈土地，扩大征收面，使税赋相对均平。统一赋役，限制苛扰，使税赋趋于稳定。计亩征银，官收官解，使征收办法更加完备。”
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