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第111章 食盐开中和黄宗羲(2 / 2)

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朱佑樘此时被气得直接吐血。他知道萧盼盼看不上他,但在此刻,他发现了这种看不上的现实呈现。他看着手上那份废除食盐开中法的奏章,霎那间,他不觉得这是奏章,而是一个对自己一生的盖棺定论。

朱厚照倒是没有多在意自己爹是不是蠢的问题,因为确定了自己会被连接到,所以他现在非常高兴,高兴到想跳进水里游它个二十来回。

“为什么聊这一段,就是让大家更直观的去理解税收设计的重要性。”萧盼盼顿了顿,“征税的方法一旦走偏,税收的成果不仅不会有增益,税收的压力也会直接转向到普通小民的身上,反而让真正该交税的富人逃过了缴税的义务。”

萧盼盼摊手,“所以在后来的税收发展上,间接税成为了一种比较有效遏制他人逃税的方式,同时也能更好的缓解直接税给普通人带来的压力。”

间接税?所有的古人都在思考这个词。

“间接税的一个优秀例子就是摊丁入亩,将原来的丁税并入田赋中,不再征收人头税,而是根据占有的田地面积来征税。”

听到这的朱棣明白了,萧盼盼之前说的把徭役摊进土地里的方法,根本就是为了推行这个摊丁入亩。

“但摊丁入亩有一个问题,那就是地方收入减少,朝廷收入增加。”

这是问题?一众皇帝觉得这不是问题,还是好处!

“什么意思,摊丁入亩后,丁银被彻底纳入到了中央的税收系统中,就是国税拿走了地税的钱,但地方开支并没有减少。于是在地方需要徭役的时候,就没有钱去雇人,最后只能回到原来的方法中去,那就是无偿征发徭役,于是所谓的摊丁入亩发展到一定的阶段就会成为变相加税。”

一众渴望有一番作为的皇帝和大臣都呆住了,怎么又绕回去了,那到底该怎么改?

“这就是黄宗羲定律的体现,即每一次旨在减轻负担的税费改革,不仅没有达到效果,反而还会增加负担,形成一个负担加重,减轻,再加重的怪圈。”

一众古人瞬间记起来了,这位黄宗羲就是萧盼盼提过的着名哲学家之一。

而此时的黄宗羲本人正陷在自己的内耗中,几乎快要疯魔,他不理解为什么后世对东林党的评价如此之低,他想知道答案,所以对于什么黄宗羲定律他现在一点也不在乎。

萧盼盼并不知道这些,她甚至都不知道黄宗羲是东林党人。

“这条定律的根源在于,地方官僚机构为了自己的利益,必然会阻碍任何减轻底层百姓负担的政策,同时为了捞钱,将原本该减免掉的税收重新加入到新要开征的税种当中,于是税率反而大增。”萧盼盼顿了顿,“所以为了抑制这一点,才有了所谓的火耗归公,高薪养廉。”

朱元璋撇嘴,他确定这样做根本没有用,而萧盼盼也赞同了他的想法。

“这两种方法有一定的效果,但解决不了问题。”萧盼盼说道,“所以真正能让摊丁入亩这项政策不彻底跑偏的方法,是分税制的推行。”

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