第53章 查税
最新网址:m.ltxsdz.com
如果只对交易和贩运征税,像在开封府这种地方,如果大户人家自产自销,把上下游的生产链打通,则就可以避过中间的交易税,从而获得超额利润。商业行为中的利润和超额利润,地租中的绝对地租和级差地租,现在的人还没有理性的认识,赋税结构自然也不合理。不对生产征税,在徐平看来是极大的漏洞。
但这种事情不是一朝一夕可以解决,总不能现在提出来对童七郎的生产交税。徐平想了一会,对李参道:“李通判,其实事情没有那么复杂。童七郎这些年来必定是烧造了不少瓷器,这些瓷器他也必定是卖出去了,只要看他是怎么卖的,若是在其他州县有店便就行文去查,若是没有便就可以认定是在河阴县交易。”
“那又如何知道到底卖了多少?该交多少税?”
“这个简单,只要现在去他的窖口,看他一个月出多少瓷器。如果一个月的查点不清,那便查一两日的,倒推回去就是。”
李参点点头,却总是觉得哪里不妥,想了一会问道:“待制,这样做总是有疏漏吧?或许现在童七郎烧得多,但前些年没有这么多人,没有这么多窖口,他便烧造不了这么多。如此倒推,不是冤枉了他?”
听见这话徐平就笑:“他要是觉得冤枉,自可以拿出人证物证,你管那么多干什么?他偷逃税款,你只管追税,怎么证明是他的事!还有,藏匿货物不税者没收其三分之一,过期不纳税则税款加倍,你可要把账仔细算清楚了!”
李参抬头看了看天上的太阳,觉得头有点晕忽忽的。徐平刚开始说追缴逃税的时候,他还觉得对童七郎并没有什么,大不了破点财而已。等到徐平把账算完,忽然发现这要是追查下去,把童七郎的身家全部收了,甚至把他连人卖了,只怕都还不完欠的税款。这追税,一不小心就能让人家破人亡啊!
徐平心里却清楚得很,对于商人,或者说以商业活动为生的,手里握着收税查税的大权就握住了他们的命门,想怎么收拾就怎么收拾。这个年代还算好的,到了他的前世那种商业社会,只是存在想不想查的问题,查起来一个也跑不了。
对于童七郎这种人,去找他违法犯罪的过错完全没有必要,只要查税就好了。为了做个客户逃避赋税,在本地竟然一点房产田地都不置办,他能够老老实实完税才是稀奇的事。只要不是让他补交税款,而是追究他藏匿货物偷逃税的罪责,那他这些年积攒的财富全部收上来都还不够。
李参长出了一口气:“下官知道该怎么做了。”
徐平点点头,没有再说什么。
经过了河阴县这两家土豪的事情,徐平对这个时代的一些经济状况有了更加清晰的认识。尤其是对于乡村的经济,一些以前觉得想不清楚的地方,终于在脑子里开始有了轮廓。用大农庄摧毁小农经济的基础,用工商业代替农业来的税赋收入,说起来简单,实际上涉及到了社会的方方面面。如果简单粗暴地去做,很可能就会引起社会的大动荡,好事做成坏事,本来的支持者也从而变成反对者。
这个小县,或许可以做为徐平对乡村配套改革制度的试点。未完待续。
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