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第1054章:王权下乡

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“乡村一级政府按照传统称为‘乡(村)公所’,公所的管理机构命名为‘乡(村)管理委员会’,设四名委员,分别是村长、驻村牧师、驻村德鲁伊和驻村治安官。”

“驻村牧师由辛德拉教会派遣,驻村德鲁伊由‘丰收之环’派遣,治安官由军方派遣;治安官原则上至少拥有1个辛德拉圣位职业等级或者1个游侠等级,优先选用本村出身的退伍军官,治安官同时兼任预备役民兵教官。”

“乡村事务由四人委员会协商决定,原则上少数服从多数,如果无法达成共识,提请上级城镇政府代为决断。”

乡村管理机构建立起来以后,除了推行预备兵役制度,还有一项更重要的使命就是负责征收农业税。

地球上的经验告诉罗兰,自近代以来,任何民族国家的崛起之路同时也是实现工业化之路。他当然要致力于在远东推行工业化,但是必须清醒的认识到远东自古以来就是一个农业区,从现在到将来很长一段时期,农业税依然是国家财政收入的主要来源。

罗兰搁下笔,起身从书架上抽出厚厚的一册卷宗。这是远东行省时代的税务工作手册。革命胜利以后,罗兰特地叮嘱父亲保护好行省官邸的图书馆和档案室,将政府工作报告和各部门历年的统计资料全都完好的保存下来,以供新政府参考。

罗兰翻到“农业税”相关章节,发现这个世界的税务工作比自己想象中更复杂,仅仅是农业税就分成上百个子类,对应不同的农作物征收不同的税率。仅就谷物而言,可以分成两大类,北方麦类(大麦、小麦、黑麦、燕麦)种植区的农业税稍低一些,南方稻米种植区则稍高一点,折算下来全国平均农业税率约为常年产量的40%。

放下手中厚厚的资料,罗兰双手托腮陷入思索。

放空大脑稍微养养精神,罗兰开始回想地球上的农业税率大概是个什么水平。可惜他不是什么天才神童,也没有过目不忘的记忆力,穿越到瓦雷斯世界三年多了,地球上的生活回忆起来恍若隔世,很多从前看过的数据都记不清了,更何况他本来就不是搞税务专业的,对这方面的了解实在有限。只是隐约记得亚当·斯密在《国富论》中统计过18世纪西欧各国的土地税,多在20%到30%左右,然而除了地租,农民还要负担向教会缴纳的什一税,向国王缴纳的二十取一税,以及人头税等等苛捐杂税,负担之重可想而知。

除此之外,当初华国红朝的农业税罗兰也还有些印象,平均税率似乎是常年产量的15%左右。这个税率在当时来看已经很高了,某种程度上是国家将发展工业所付出的代价转移到了农民身上——亦即所谓“工农业剪刀差”的体现,是后发国家工业化所必须承受的代价。因为偏高的农业税和农村普遍存在的打白条、乱收费现象,当时曾引发很多社会问题,“农民真苦、农村真穷、农业真危险”的呼声促使中央政府最终下定决心彻底废除农业税,终结了华国几千年来农民“种田纳粮”的传统,给农业税(田赋)这一历史最悠久的税种画上了句号。

地球上的经验有其独特的历史和社会背景,罗兰深知不能全盘照抄到瓦雷斯世界,以远东当前的国情而论,帝国行省时代定下的农业税率太高了,他在报告中建议削减为20%。

就全世界范围来看,20%的农业税率实在不能说高,相比之下,亚珊帝国和各大公侯国的农业税都高于20%——更别提还有多如牛毛且不列入正式税种的苛捐杂费。

PS.关于二十取一税

这个税种最初诞生于古罗马时代,那时候这是一种“遗产税”,到了近代欧洲,演变成一种“土地税”,两者名字相似但实际上已经不是同一个税种了,特此说明,免得给诸位看官造成误解。

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