第933章 炸锅了
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这两句话，诚然是亘古不破的醒世恒言。
在夏鸿升的利益诱惑之下，泾阳县中的不少商人，都从县衙手中承包来了石灰石的开采之权。根据所承包之开采范围大小，石灰石矿的矿藏多少，每年所缴纳的承包费用，也不一等。
夏鸿升让水泥厂和玻璃坊的掌柜，先行来同承包下来了石灰石矿的商贾们签订下来了合同，白纸黑字的写下了，从他们的手中购入所需之石灰石矿的条款。
才总算是让这些商人们彻底放心。
看着他们欢天喜地的走出去，却不知道自己已经落入了夏鸿升的一个“圈套”。
天下没有免费的午餐，天上也不会平白无故的掉下来馅儿饼。
他们能够获得许多资财，而付出的代价，就是只要还有一天想要这份资财，那就一天不能离开泾阳这块土地了。
“县令大人，这些商贾所承之石灰石开采之地，已经全部登记造册了。”申主簿将几本本子呈到了夏鸿升的面前，说道。
夏鸿升接过来随手翻了几页，笑了笑，说道：“申主簿，且交办给你一件事情吧？”
“还请县令大人吩咐！”申主簿神色一肃，点头说道。
夏鸿升挑着眼角笑着看看那本记录着每个商户承包了多少可开采之地，范围界限，每年须向官府缴纳承包款项等等信息的册子，笑了笑，说道：“你去招募些精通账务，又名声口碑品行不错的好账房来，至少也要有二十个人。十人为一拨，专司税务与审计。”
“审计？”申主簿很是不解，问道：“这税务下官知道，这审计……”
“哦，是本县没有说清楚。”夏鸿升又道：“朝中刑部下设之比部所司掌审验财政，核查赋税调敛、诸司百官经费俸禄赃赎、仓库出纳、丁匠工程、和籴收支、军资器械等之帐目。我让你找这些账房，便是为了效仿这比部，行审验账目之举。这审计之意，便是审核且计之。你须带着这些账房，定期对这些开采石灰石的商贾进行审计，审验其账目，以防他们从中作假。日后税收，也许有懂得账目的人来查验其账目及资产，以防偷税、漏税之举。”
“原来如此！”申主簿点了点头：“下官遵命！”
夏鸿升点了点头，又道：“承包石灰石开采之权及石场，每年所要缴纳的承包费用，本县故意往多处定了些。不曾想，这些商贾倒也看得清孰重孰轻，承包下来的不少。说不定到时税款比如今承包之款还要少些，如此看来，到时候取消承包费用，改为缴纳税款，应该阻力不大。”
“县令大人，下官以为，新税制最大的阻力，并不在这些商贾。”申主簿想了想，说道：“下官这几日一直在看新税制，窃以为若真以新税制推行，阻力最大者非为商贾之辈，而是士人之流。商贾之辈，虽须缴纳税款，然其却也开放了商限。开放商限所带来的利益，足以弥补其所缴纳税款的损失，故而其也不会多说什么，多做反对。而士人之流，凭白的需要纳税，只怕一时无法接受。”
“申主簿所言不错。”夏鸿升说道：“所幸泾阳并非士族把持之地，有也只是几个乡绅而已，不足为虑。新税制既出，即为税法，乃大唐律法的一部分。该缴而不缴及缺缴者，是为触犯律法，自然依律而行。”
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