第二十三章：变革
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另外一名监生也起身羞愧地道：“方才我对大人所讲的学问还有些嗤之以鼻，总觉得这是在夺民之利。今日明白了大人的胸中韬略，我吴森格外羞愧，原来我心中所怀的，只是为了自己名利的伪善。”
朱慈烺笑着，让两人坐了下来，说道：“罢了罢了，都坐下来吧。既然大家认同我的志向，那我们就是同心同德的。这些话，留到庆功宴上再说也不晚。我们当务之急，乃是改革税率，掌握税司，革新税务体制，建立起一套真正建立拥有二次分配的税务系统，真正做到为国为民，不负圣君！”
“吾等愿随大人，同心同德，无所畏惧！”常志朗、吴森纷纷起身高呼。
见此，朱慈烺终于轻松地笑了起来，让大家坐下，随后拿出拿出一张纸，背靠书堆立在桌案上对众人道：“既然如此，那我们就可以讨论一下第一个工作的思路要点了。”
“税率的划分！”
“总体上税率的更改可以考虑这几个方面。”
朱慈烺说到这里，不知何时，常志朗忽然很是不体面地在朱慈烺的桌案上拿起了纸笔，刷刷刷地写了起来。
其他人见此，也是忙不停地准备着记录。
而朱慈烺呢，则是微微蹙眉着，整理着自己的思路继续说了起来。
“第一，区分税负主体，也就是说税率调整以后，最终会承担税收成本的是哪些人。比如我们调高了锦绣绸缎的税率只用担心最后锦绣绸缎涨价富人不开心，但调低甚至取消麻布棉布这些普通百姓担心涨价的商品，却可以让普通百姓减轻负担。”
“第二，区分紧要稀缺程度，区分商品的种类，建立不同级别的税率。比如历来都不会嫌少的粮食，历来都会压制消费的酒……前者我建议免税，后者，我要求高税负！”
“第三，再考虑区分税收的征收成本。比如拢共就那么几十文的商税就直接免征了。当然，这个口子么要注意控制，不能变成了政策上的漏洞。现在创业初期，暂时就不提了。但在具体税务工作之中，大家可以注意一下征收成本的问题。嗯，这个成本包括贪腐、漏减的问题。”
朱慈烺说到前面两个问题的时候，两人还只是一副格外钦佩朱慈烺思路开阔，格外创新的感叹。
但说到第三点的时候，几人提笔顿时纷纷一顿，仿佛感觉到了冬日寒风在迎面吹来。
到这会儿，几人这才忽然想起来朱慈烺在京师的作为。
京师户部那些根深蒂固了几代甚至十几代的胥吏可就是在朱慈烺手中被一手颠覆的啊！
一念及此，众人纷纷一凛，暗自告诫起了自己压住那些小心思。
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