第二十八节 算计（下）
最新网址：m.ltxsdz.com
强征税赋的效率很低，常常导致纳税人的抵抗和叛乱，想查清土地数量也是一件麻烦事，所以如果缙绅愿意合作，贺珍和郝摇旗愿意给予适当的税收减免。但出乎他们意料的是，这些缙绅都拒绝了明军的好意，表示绝不在税率问题上讨价还价……这话连鬼都骗不了，以前这些缙绅已经不光是为了税率讨价还价了，大部分人都逃去武昌，把全部出产都扔给明军，宁可一文不要也不承认明军的征税合理xing，全心全意地支持张长庚打回来。
郝摇旗明知有诈，自然就认真调查一番，结果发现李来亨和刘体纯治下的缙绅土地享受补偿政策，而那些家产在郝摇旗和贺珍领地中的缙绅也在积极为自己争取相同的待遇，邓名原则上也表示同意，大概从新年也就是今年就会开始执行。
现在贺珍和郝摇旗对欠条还缺乏概念，向邓名问起也仅仅是好奇而已，在贺珍和郝摇旗看来，这只是邓名支援他们的一种方式罢了：邓名用长江贸易的利润补贴汉水流域的明军，劝说本地缙绅与明军合作。
可是李来亨对欠条的了解比郝摇旗他们俩要多得多，江陵这里的闯营和缙绅关系虽然也是剑拔弩张，但还没有发生大规模的叛变或是武力抗税。因此李来亨和缙绅的沟通渠道也相对畅通，他留心打听了一番，对缙绅如何利用欠条谋利也有所了解。
从邓名口中搞清了欠条出台的最初原因和在武昌的交易规则后，李来亨就问邓名：“提督听说过投充么？”
“听说过啊。”到了这里这么久，邓名早就知道投充是怎么回事。明朝的小地主和自耕农把自己的土地计入缙绅的名下，从而让自己的土地享有缙绅的免税权，让缙绅从中收取一定的好处。总的来说，就是以大明zhengfu应该收取的税赋流失为代价，而缙绅和普通百姓取得双赢。对于投充，明zhengfu虽然不断地清理，但却越来越多，最后彻底无可奈何。
“现在江陵又有人在鼓捣投充了。”李来亨脸上露出一个奇怪的笑容。
“投充？无论有没有功名，如果你全都收税，投充还有什么好处吗？”邓名曾经听说李来亨、刘体纯执行了对缙绅一视同仁的征税政策后，投充现象也立竿见影地消失了：对百姓来说，既然不能免税，那为什么还要把财产置于别人的名下？以前为了免税可以冒险，现在什么好处都没有，继续冒险就是犯傻了；而对缙绅来说，无法帮助百姓免税，那当然也拿不到好处费，既然投充的人不交好处费，那为什么还要让他们的土地呆在自己名下？难道是生怕闯营没有发现自己是一头肥猪吗？
双赢变成了双输，明廷无可奈何的投充在明军控制区江陵迅速告终，不用明军下去清理，大批的缙绅和百姓就自发来要求修改籍册，理清产权关系。
正是因为如此，邓名实在看不出投充现在有什么好处，李来亨脸上那明显的坏笑让他感到有些不解。片刻后，邓名恍然大悟：“他们想投充到缙绅的名下纳税！”
“正是如此。”李来亨抚掌大笑。邓名并不给明军领地内的普通百姓以补偿，明军补偿那些在武昌做官的缙绅既是为了打开市场，也是为了拉拢地方阵营中的骑墙派。
以往投充现象的出现，归根结底还是明zhengfu执行了对缙绅和百姓的歧视xing税收待遇，李来亨和刘体纯结束歧视后，投充就变成了无本之木，自然而然地消亡；现在邓名开始推出新的歧视xing政策，投充马上就死灰复燃，缙绅马上发现了新的双赢之道，他们向无法享受补偿待遇的小地主和自耕农伸出了橄榄枝——还是像以前一样五五分账，投充后百姓的土地就能享受补贴待遇，一半的补贴属于缙绅所有。
“除了投充，还有超报。”李来亨早有准备，让部下取出账册给邓名过目：“新年后开始重新给土地造册，末将发现去年‘新开垦’出来的土地多得惊人，相反，没有报荒的耕地。这才正月，江陵新增土地的数量就差不多有以前总和的三成，照这个架势，今年江陵土地翻一番是板上钉钉，至于明年还能翻几番末将就不敢保证了。其它地方有多有少，但耕地大增的情况都一样，而且都是报的最好的良田。提督应该知道，这种良田的税赋最高，以前大家都是不惜行贿胥吏也要报个劣田，现在倒好，变成行贿我的手下，一定要报个良田了。”
新增土地很多都明显是在异次元，在这个星球上是肯定找不到的，如果李来亨不闻不问的话，那么今年李来亨的税收就会大增，而邓名要给的补偿则会大大超出他的预计，很可能要面对“经济破产”和“信用破产”二选一的难题。
账册越是看下去，邓名脸上的怒se就越明显，见状李来亨乐不可支地问道：“提督怎么看此事？”
“以前投充是为了恶意逃税，”邓名看到了大量土地买卖的文书，去年才脱离缙绅的百姓又纷纷投充了回去：“而这是恶意纳税！”!s
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