Chapter 75: Reforming the Two Tax System

(ps: Thank you all for your rewards, but the author wants to declare that this is really unnecessary, especially since a few readers have sent flowers, likes, and even that milk tea; the amount I see is already quite high, really unnecessary, everyone reading my book is already supporting me)

In the study, the candlelight was bright.

Wang You sat before the desk, a huge sheet of xuan paper spread before him, but he did not immediately pick up his brush; instead, he closed his eyes and thought quietly.

In his mind, Wang Xiu's consciousness was racing, recalling the vast amount of information he had looked up on the computer.

"The Two Tax Law, its core is 'assess output to determine input' and 'take assets as the basis.' This general direction is correct; Yang Yan is a far-sighted person."

"But the problem lies in implementation. The Tang Dynasty's monetary system is chaotic, with copper coins, silk, and grain used together; locally, taxes collected are a hodgepodge, transportation losses are huge, and officials have ample room for corruption. This is the first problem to solve."

"The second problem is the excessive complexity of tax items. Besides rent, labor service, and grain tax, there are all kinds of miscellaneous corvée and apportionments. The people cannot bear it, and the court finds it hard to compile. It must be simplified."

"The third problem is setting the tax rate. Saying 'based on assets'—how exactly? Land, houses, shops, livestock—how to convert them into a uniform tax base? Who decides this standard? If it's set unreasonably, it will inevitably provoke popular uprisings."

Wang Xiu listed all the problems in his mind, one by one, and then began to look for solutions.

His gaze crossed a thousand years of time and space, landing on the great reformer Zhang Juzheng during the Wanli era of the Ming dynasty.

"Single Whip Law!"

These four characters flashed across his mind like lightning.

"Combine land tax, corvée, miscellaneous taxes, etc., into one item, convert to silver, and levy per mu. This is true simplification, truly cutting off the source!"

Although the Tang dynasty's silver production and circulation were far inferior to the Ming's, this approach can still be borrowed.

Wang Xiu's train of thought became ever clearer.

He opened his eyes, wisdom gleaming in them. He picked up his brush and began to write his reform proposal on the xuan paper.

He gave his proposal a name, titled 'Supplement to the Two Tax Law.' He did not outright overturn Yang Yan's framework, but rather supplemented and perfected it on that basis—a wise political move that would allow his ideas to be realized without offending the leader, Yang Yan.

This memorial mainly contains three core points:

First, unify the tax unit. The memorial explicitly proposes abolishing payment in kind and converting all tax revenue into copper coins for collection. For remote areas, silk may be allowed as a substitute, but it must be converted according to the official prices issued annually by the court; local officials are strictly forbidden to set prices privately.

This proposal, in this era, can be described as earth-shattering; it will greatly simplify the tax collection process, reducing transportation costs and opportunities for corruption.

Second, merge tax categories and simplify rates. Wang You proposes abolishing the existing rent, labor service, grain tax, and all miscellaneous apportionments.

Only two taxes would remain: one is land tax, with different amounts set according to the quality grade of each field; the other is household tax, assessing each household's assets—houses, shops, livestock, etc. —into upper, middle, and lower tiers, and levying different amounts accordingly.

Thus the tax system becomes clear and transparent; the people know exactly what they pay, and the government knows exactly what it collects.

Third, establish a sound asset declaration and assessment system. Wang You proposes that the court draw up detailed asset assessment standards and distribute them to the prefectures and counties.

Each year, the prefectures and counties organize specialized tax assessors to re-register and evaluate the assets of all households within their jurisdiction, and post the results publicly for everyone's supervision.

If anyone conceals or falsifies an assessment, the people may directly report it to the Censor; once verified, the offender will be severely punished without leniency.

This is the prototype of later 'property disclosure.' Its purpose is to prevent powerful landowners from hiding assets to evade taxes, ensuring the fairness of the tax law.

Having finished this memorial, Wang You (Wang Xiu) let out a long sigh, knowing that once submitted, it would surely stir up a storm in the court.

This is no longer a mere 'supplement'; it is almost a complete rebirth and remodeling of Yang Yan's 'Two Tax Law.'

The next day, Wang You took the memorial and personally went to the Chancellor's residence to request an audience with Yang Yan.

Yang Yan received him in his study. After reading Wang You's 'Supplement to the Two Tax Law,' he was so startled that he jumped up from his seat.

He turned the memorial over and over, reading it several times; his expression shifted from initial surprise to shock, and finally to indescribable ecstasy and admiration.

"Wang Minister of War... you... you are truly a talent of the ages!" Yang Yan exclaimed, his voice trembling with excitement.

He had thought his own 'Two Tax Law' concept was already shocking enough, but seeing Wang You's 'supplement,' he realized how crude and rudimentary his own ideas were.

Unifying the tax unit, merging tax categories, property disclosure—these ideas completely surpass the era's understanding! Each point is like a sharp blade, precisely striking at the heart of the current tax system.

"Chancellor, you overpraise me." Wang You remained modest and unassuming: "I am merely picking up others' wisdom, making a few trivial additions on your exalted plan. Without your lofty vision in proposing the 'Two Tax Law' framework, my shallow insights would be nothing but castles in the air."

He attributed all the credit to Yang Yan.

Yang Yan looked at this steady, humble young man before him and grew ever more appreciative. Talented yet not arrogant or restless; accomplished yet not greedy or possessive. Such a person is hard to grow tired of!

"Wang Minister of War, you are too modest!" Yang Yan firmly grasped Wang You's hand, saying, "This memorial of yours is worth a fortune! With it, our reform has nothing to fear!"

He immediately declared: 'All the suggestions in your memorial, I accept them in full! I will promptly compile them into a formal reform draft, and we two will jointly present it to Your Majesty!'

"Everything, as the Chancellor decides." Wang You bowed slightly.

Over the following days, Yang Yan and Wang You were almost inseparable. They examined Wang You's memorial clause by clause, refining it, and formed a complete and meticulous set of 'Two Tax Law Reform Regulations.'

These regulations not only contain the three core points proposed by Wang You, but also stipulate in detail the timing, procedures, supervision mechanisms, and tax relief policies for some remote areas; their rigor and thoroughness far surpass any tax law in history.

When this reform plan, embodying the efforts of both men, was finally finalized, Yang Yan stroked the thick stack of documents, filled with myriad emotions.

"Wang Minister of War, if this law can be implemented throughout the realm, the two of us will surely go down in history!"

Wang You (Wang Xiu) merely smiled calmly.

Go down in history? He didn't care.

What he cared about was whether this country, thanks to his efforts, could avoid some detours, and whether the people of the world could suffer less hardship because of this new law.

He knew the real test lay ahead.

This reform plan, capable of overturning the entire Tang Dynasty's interest structure, was about to be placed on the emperor's desk and before the whole court of civil and military officials; it would face the frenzied backlash of countless entrenched interests.

(Ps: Still that old line—please leave more comments; as long as the author sees them, I'll reply. Also, speaking of my huge reader base, does anyone use Xiaomi phones? I think the Xiaomi 17 render looks pretty good; I don't know what you all think of it).