Chapter 276: The Issue of Commercial Tax

Chen Yan and Princess Gao Yang safely returned to Weinan County, and after lounging at home for a day, Chen Yan made his way at an unhurried pace to the Xianlya.

He happened to arrive at the Xianlya gate just as he ran into Du Gou, who seemed to be heading out.

At the sight of him, Du Gou's expression turned mournfully plaintive, like a young wife who had suffered a great injustice.

"Brother Chen, you still remembered to come back?"

"You left without even saying goodbye, even though you clearly came back yesterday morning; when I went looking for you, you actually sent someone to tell me you weren't home."

"Is this something a person could actually do?"

"Brother Du, don't misunderstand!" Chen Yan said seriously. "Yesterday Princess Gao Yang returned home a step earlier; I was delayed by some important matters and didn't come back with her, so I only hurried back today."

"See, I just got back and went straight to the Xianlya; you mustn't misunderstand!"

Du Gou: "......"

"Brother Chen, why are you treating me like a fool?"

"Yesterday someone saw you entering the Xianlingfu with Princess Gao Yang, and I had already received the news; otherwise I wouldn't have come looking for you."

"......"

The atmosphere grew awkward for a moment; Chen Yan was silent for two seconds, then said, "Brother Du, do you think it's possible that others saw it wrong?"

Du Gou wore an expression that said, keep making it up, and I'll decide whether to believe you.

"Ahem… Brother Du, those who achieve great deeds don't sweat the small details; these minor issues need not be dwelled on, the main business is urgent." Chen Yan twitched his nose and shifted the topic:

"During my absence, did those merchants act according to my orders? Was the workshop's operation smooth, and is the library's renovation complete?"

"Just a few days away—what problems could arise?" Du Gou, somewhat conceding, retorted, then slowly discussed the recent matters with Chen Yan.

"In short, there were no major issues; everything ran in order."

The library's renovation has entered its final stage; once the pre‑stocked books are orderly shelved, it can be opened.

Chen Yan nodded approvingly, "Brother Du, see, you yourself are quite capable; while I was away, you managed the many affairs of Weinan County in perfect order, and my two‑day absence caused no trouble."

Du Gou sneered, but he no longer pressed the matter.

The two left the Xianlya in sync, walking rather than taking a carriage toward the library, while continually observing the lives of the common folk.

Chen Yan enjoyed doing this, and Du Gou gradually grew accustomed to it.

Even without directly interacting with the people, watching their lives improve and fewer people struggling to survive, a captivating sense of achievement welled up within them.

"By the way, Brother Chen, that group of wealthy merchants has settled the final payment for the last batch of white wax, with not a single cent missing."

"But..."

"What about?" Chen Yan asked.

Du Gou replied bluntly, "But those merchants handed over their account books from Weinan County, along with ten percent of the profit, and the income and expenses in the books are crystal clear, each entry matches."

"And they also gave us the profit from the white wax."

"They said it was at your request, Brother Chen, and claimed it was tax payment."

"You… are you planning to collect commercial tax?"

Chen Yan retorted, "Can't I collect commercial tax?"

"Not exactly…" Du Gou's expression turned complex; he knew how much authority Li Shimin had granted Chen Yan, which included freely setting tax rates and drafting new tax laws.

Collecting commercial tax in Weinan County naturally falls within Chen Yan's jurisdiction.

However, the problem is that when the Tang dynasty was founded, they voluntarily and selectively abolished many commercial tax statutes.

The fundamental reason was the tyranny of Emperor Yang of Sui; at the founding of the Li Tang regime, the state was a mess, so they had to sacrifice the modest revenue from commercial taxes to ensure recovery, establishing the national policy of "light labor and low taxes" to restore agricultural production and stabilize the realm as the top priority.

Chen Yan's intention to levy commercial tax somewhat runs counter to the prevailing trend.

Du Gou isn't opposing Chen Yan's tax plan; he's merely concerned.

"I know what you're thinking." Chen Yan said calmly. "You think that my collecting commercial tax conflicts with national policy, first it makes me vulnerable to attacks, second it suggests profiteering at the people's expense, third that favoring merchants would cause many peasants to abandon farming for trade, right?"

Du Gou fell silent.

Obviously, that is indeed what he thought.

Moreover, both have an unspoken point: collecting commercial tax touches too many interests.

"Honestly, sometimes I truly can't grasp your thinking; how exactly do you calculate it?" Chen Yan said.

"Prioritizing agriculture is correct, because the people live by food; the court, army, officials, and common folk—all depend on grain."

"But suppressing commerce can solve the problem?"

"And the way to suppress commerce is so odd, belittling merchants, elevating peasants, and abolishing commercial tax—I really don't understand."

"In my view, emphasizing agriculture is necessary, but we must also flourish in all sectors—scholars, farmers, artisans, and merchants; none can be abandoned."

"With agriculture comes grain, giving everyone a basis for survival! With scholars come talent, providing officials to manage all sides. With artisans, various skills advance, driving development. With merchants, there is exchange, circulation, and money, which is always one of a nation's fundamentals."

"I know you never understood why I value commerce so much; now I'll tell you!"

Chen Yan solemnly declared, "The quickest path to a strong nation consists of three conditions; first, make money!"

"Second, make money!"

"Third, damn it, make money!!!"

Du Gou pondered Chen Yan's words carefully, remaining silent for a while.

At that moment, Chen Yan said to himself, "You know, you… no, I should say you all!"

"What's the biggest gap between you and me?"

Du Gou contemplated, "Knowledge? Insight? Talent?"

"No!" Chen Yan shook his head slowly, "The biggest difference between you and me is our thinking, or rather our ideology."

"You embody the typical 'Stability Thinking' and 'Control Thinking,' whereas I follow 'Development Thinking' and 'Efficiency Thinking.'"

"You think about how to stabilize the situation, how to control the grassroots, while I think about expanding roads, seeking ways to break through development, and I don't care about so‑called institutions or ancient rules."

"In my eyes, I am not satisfied with merely being able to…; I aim to achieve better, measuring all actions by the ultimate goal."

"Whether it's a black cat or a white cat, as long as it catches mice, it's a good cat!"

"Furthermore......."

At this point, Chen Yan hesitated a bit, unsure whether he should continue.

But seeing Du Gou's eyes full of curiosity, he still spoke.

"Developing commerce and drafting commercial taxes helps break the Dynastic Cycle Law, opening a second tax base beyond agriculture, making the fiscal structure healthy and no longer wholly dependent on fragile agriculture."

"......."