第一百八十九节 丁银
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“土地肥瘠在登记册上不都有具体的登记么?”陈策胸有成竹,“如果要简化一点,可以按照作为的年实际产量来算。”
最后,按照陈策的设计,琼山县的夏税就按田亩数量进行征收了。首先是根据新得田亩登记册,计算出琼山县的平均亩产量,凡是亩产量在这一平均产量上下10的田地,一律算作“标准亩”,收税中的田地数量就是按照“标准亩”来计算,其他超过的和不足的,按一定的公式核算成标准亩。
“我们这是不是就是摊丁入亩?”刘翔看到他的具体方案之后忽然问道。
“说对了,我们搞得就是摊丁入亩。当然做法和旧时空的不大一样。”陈策笑了起来,“你看,今天我们做得一切,以后就能加入到中学历史课本里去了。这荣誉不用给四爷了。”
具体的征收单位是以“户”为计算标准。凡是无地户或者户均占有土地不超过20标准亩的,一律免征丁银,超过20标准亩的,再分为13个档次,占有标准亩愈多,缴纳的比例愈高。
陈策还制定了一系列的优免政策。凡是服兵役、担任公职人员的、因公伤残死亡的照例都有征收优免。另外加入天地会服务的、送子女到临高念书的这些也有一定的优免。
“如果你愿意,甚至可以给大明的缙绅和士子也来一点减免,……”
“当年四爷都不干的事情,我们就更不会干了。”刘翔连连摇头,“本来就是要从他们头上搞银子,再减免了还有什么好玩得。”
“你,马上去计算下,按照这个税率表,各户平均负担是多少。总征收额度又是多少。”陈策关照手下带来的一个办事员,“告诉他们,不用很细,先把大概的数字拿出来。”
办事员立刻去了。几分钟之后,二堂里的算盘就噼里啪啦的响了起来,密集的如同下雨一般。二堂里聚集了十几个珠算好手――是陈策从临高带来的财政总监部计算处的珠算队人员,全是府县二级里户房书办和小吏。这些人尽管个个一肚子坏水,歪门邪道的本事很多,打算盘的本事却是很了得。程栋便把这批人全部集中在搞了一个珠算队,专门负责在财政总监部里按照下发的课题打算盘。一开始他们还有些不老实,有人暗中出卖数据的,有人在外面狐假虎威的,最后在绞死了一个,发配南宝、三亚的矿山无限制劳改若干个之后,珠算队不但业务具体,政治上也变得“可靠”起来。
至于其他的杂税,陈策认为可以缓一缓。渔业税现在每天都在征收,县里不宜再重复征收,食盐已经属于专卖了,没必要再在消费环节再征收一次;倒是商业税有一定的潜力。
“……我们目前的目标是刺激工商业发展,商业税这块可以适当减免,”刘翔说,“原本工商税收就很少,干脆不征就是了。”
“既然不多,还是继续征比较好。”陈策说道,“不要让工商户觉得不交税是理所当然的,这样以后再征税就会有很大的反弹了。”
“好吧。好在工商户负担也不大。”
“岂止是负担不大,那点税率简直是没有负担。”陈策说道,“工商户我看差不多就是免税……大明的税务机关堪称一个茶几――压榨效率在全球文明国家里范围堪称落后。”
同时期的日本,石高可达2200万石,大明在号称“最贪财”的皇帝万历的亲自主持下,才弄出了每年2000万两白银的收入,即使以当时的米价来说,这点收入不过5000万石。就这样已经怨声载道,饿殍遍地了。可见其行政机构的执行能力之差了。
刘翔摇头:“你这看法绝对了,工商户对明政fu的正规负担不大,但是实际负担并不小:一会要为官府买办,一会要应付摊派。只不过这些钱财大多数都落入官儿个人的腰包了。”
“现在大明的官儿不是敲诈不到他们了嘛?”陈策说道,“所以我们更该完善起来,只要总得负担减少了,税缴得明明白白的,工商户还是欢迎的。”
陈策知道,工商税税种多,而且很多是间接流转税,征收起来压力比较小,是增加税收的主要税源。最近五道口的财金小会议上就这个问题谈过很多次,包括契税、屠宰税、营业税都在准备征收范围之内。
“这个以后再谈。”刘翔打断了他的话,“现在我要先培植琼山的工商业,琼山可不比临高那么商业繁荣。先养鱼才行。”
……
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