第17章 狗屎般的财政(一)(2 / 2)

全球战国 混吃等死 0 字 2021-11-22

“回先生的话,学生妄自揣测,百姓实际缴纳的,大约是国家收入的三到五倍吧。”

“……嘶~~~殿下,真是生而知之者啊。那么殿下觉得,这多征收的东西,都到哪里去了呢?”

“这个嘛,学生觉得,流失的税收大概分三类。第一,路途的损耗。我大明虽然在万历九年开始全面推行一条鞭法,将大部分的实物税改为白银进行征收。但是实物税实行了这么多年,哪里是完全能够消除得了的。而只要是征收实物,这转运过程中的损耗就是难免的。”

“嗯,太孙能够看到这一点,确实难能可贵。臣以前在地方上做推官,也确实看到了这样的损耗。但实话讲,由于一条鞭法的大力推行,我大明实物税的比例已经很小了,所以,这点损耗不算大。”

“是的,先生。接下来学生说说第二点,加派。由于一条鞭法简化了税种,使得地方上的收入变得清晰,各级官员再想在田赋上上下其手就变得极其困难,所以为了各自官府办事方便,他们就想出了各种名目的加征。这里面,加征额度最大的便是火耗!”

“好!殿下果然是生而知之者!殿下要知道的是,我大明明面上规定的征银火耗大约是百一二,但实际上各级地方官府加在百姓身上的,大约是百十,做得过分的,甚至到了百二十!”

“啊?!”

发出这一声惊叹的,当然不是朱由栋,而是坐在旁边的张世泽。

这位历史本位面上殉国的大明末代英国公,这会儿才只有六岁。虽说生于顶级勋贵之家,从小耳濡目染了许多事情。但咋然听到熊廷弼和朱由栋用如此淡然的语气谈论各级官府如此加征。现在的这位英国公世子还是忍不住发出了惊呼。

很是随意的瞅了一眼张世泽,熊廷弼根本没有解释的兴趣:“请太孙接着说第三条。”

“是,学生以为,导致百姓实际税赋比国家收入大得多的原因之三,便是我大明自立国以来,从来就没有一个单一的,可以全权负责税赋,类似前宋三司使那样的部门。户部收取田赋自然不必说,便是吏部、兵部、礼部、工部甚至刑部,都可以对百姓征收各种税赋。这就导致各个部门难以协作不说,而且相互扯皮。导致我大明的税收机构臃肿而效率低下,并且税种极为繁多。百姓难以分辨清楚,并且难于应付。”

“啪啪啪~~”熊廷弼在大笑声中很是用力的鼓起了掌:“哈哈哈哈~~天佑我大明啊!太孙殿下今年不过四岁,就能够看到如此深刻的层面,臣实在是叹服不已!不过殿下还忘了说第四点。”

“呃……先生要说的,学生大概猜到了。不过孤是太孙啊。”

“啊?也是也是。接下来的第四点臣也不说了。”

第四点是什么呢?当然是大明朝到现在已经烂到不行的吏治和大面积、全方位的官员腐败了!只是这个话,朱由栋身为皇太孙怎么能说出来呢?

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下一章是分析大明的财政问题,当然,本书是小说而不是学术专著,不会讲得太深入。对这个问题有兴趣的朋友可以去看黄仁宇先生的《十六世纪明代中国之财政与税收》。

每个作者喜欢写的切入点不同,很多写明穿的同行都喜欢讲政争、智斗。但是我的老书友应该能知道,我喜欢从人、钱、粮三个最基础的东西入手。所以,不得不花点章节写一些纯理论的东西。不喜欢这种方式的书友,直接跳过下章就好。

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