第35章 我有三策
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“中下之策，则是向内藏库借贷。天下之财，朝廷收聚，不入左藏就入内藏，左藏库乏钱，内藏库就一定充盈。”
程琳听到这里，不由笑了起来。这正是他心中的想法，财赋不入左藏就入内藏，现在大宋的国力远不到入不敷出的时候。三司年年赤字，不过是帝王用内藏库人为制造出的赤字罢了。自真宗皇帝起，用严刑崚法严禁泄露左藏库的收支储蓄情况，除了丁谓任三司使的时候短暂控制过内藏库之外，后任三司使再也不了解内藏库的情况。虽然臣僚算着，内藏库应该也没什么积蓄，实际情况远不是这样。不会再有丁谓那种强硬手段的人了，三司已经被皇帝用内藏库牢牢控制住。
虽然心中所想一样，程琳面上却没有表现出来，对徐平道：“自天圣以来，三司历年从内藏库借贷，于今积聚到一千五百多万贯，一直未还。就这样，还是靠你的蔗糖务每年入三司两百多万贯，不然更多。积欠如此之多，还怎么向官家开口啊。”
三司所收白糖总价不过一千万贯，扣除成本，再加上地方层层截流，到三司还有两百多万贯也算不错了。至于欠内藏库的钱多，那不正是说明了左藏库被内藏库割的肉太多了吗？缺钱了让皇帝掏钱出来天经地义，有什么不好意思的。宋人本来就认为内藏库不仅是天子私藏，而且还是为三司备经费的地方。
这个道理作为三司使的程琳肯定明白，也只有不明白这中间手脚的其他衙署人员，才会看着三司经常没钱，喊着什么国力日弱，要减员增效。
徐平没有再纠缠这个问题，对程琳道：“卑职还有一中策，省主参详。”
“说来听听。”
“即使从内藏库借钱出来，一次撒出去，也会造成京城物价腾贵，还是不如不发。”
许申一听，脖子就梗了起来：“不发？你疯了！圣上恩典，哪个敢克扣！更不要说满城禁军引颈以盼，都等着这次赏赐呢！”
徐平没理许申，对程琳道：“卑职在邕州时，便没有全发赏钱。而是只发一分，其他两分全部发券，三年领清。三年时间，依券多发一点利息，众兵士也乐意如此。如此一来，赏赐分三年发放，府库便不愁乏钱，而且每年流入民间的钱也不多，不会一下引起物价暴涨。此为中策，目前看起来最为稳妥。”
程琳沉吟了一会，对徐平道：“你说的也有道理，不过朝廷脸面，赏赐钱物扣押不发终究不妥，还有没有上策？”
徐平笑道：“到了如今，哪里还有上策？上策都是需要从长计议的，哪里的急切能行的法子。”
程琳道：“好吧，先记下来，容后三司聚齐，再行集议。”
又对任布和许申两道：“你们怎么看？”
任布道：“徐平的法子虽然稍损朝廷的脸面，但既然他已经在邕州行过，想来无甚大差，可以试行，或许就解了目前的困境。”
许申只是冷笑：“我以为有什么化腐朽为神奇的法子，不过是巧立名目，还是克扣官兵赏赐！此法断然不可行！若强行施行下去，终究会成为官吏克扣的名目！”
程琳淡淡地道：“好了，等三司集议吧。”
在程琳心里，自然知道徐平说的方法的好处，但他想的与徐平不一样。这个年代具体做事的官吏节操比较靠不住，留下了这个口子，只怕后来就有人不认钱券的账，把该赏的钱黑了下来，到时这就成了恶政了。
此时各种税算名目繁多，收税极不方便，三司做账也非常困难，更有许多税目是并行设立，完全没有存在的必要。就有人向程琳提议合并税目，减少三司的麻烦，也并没有向民间增税。
面对这个提议，程琳说出了他那番影响深远的话。此时合并税目，虽然三司做帐容易多了，但后来的官员如果面对财政困难的情况，就会把并掉的税目再立起来，相当于额外加税。此时做帐虽然困难，但却绝了后来官员加税的名目。
这番话对两宋理财官员影响很大，也是造成宋朝各种税捐名目繁多的原因之一。徐平的提议，就给了程琳这种担心，分期付钱会给经手官员留下克扣的口子。
当然历史已经证明，程琳的担心没有必要而且多余，到了要加税的时候，官员想出来的新名目天马行空，并不会因为程琳把那些名目留下来就少加税了。
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