第章 回归本质(2 / 2)

唐太宗时代,“义仓税”的征收方式是按田亩的多少来算,每亩须缴纳两升土地上的粮食出产。唐高宗觉得这种征收方式太麻烦了,每年秋收都得派人去基层查验土地的亩数、确认种的具体是什么,于是又恢复了隋文帝的老办法——按户纳税,最富有的上上户纳粮五石,依次递减;而且不管有田没田,是农民还是商人,都得交。

武则天时代,“义仓”政策再改,变回按田亩多少收税。唐玄宗登基后,又变更为农户与大宗土地拥有者按田亩征税、商人按户征税……如此这般变来变去,核心动力全在于想要以最小的征收成本,得到最大的征收成果。但遗憾的是,有唐一代,“义仓税”在征收上不遗余力,在使用上却是一塌糊涂。

唐高宗、武则天时代的“数十年间,义仓不许杂用”,只许拿来赈济灾荒;之后就一年不如一年,“自中宗神龙之后,天下义仓费用向尽”,到了唐中宗时代及之后,义仓里存储的粮食,已被挪用得干干净净。直至在唐德宗的支持下,宰相杨炎推行“两税法”改革,暂时取消义仓之税。

“换汤不换药而已,只不过将仓税并入其中而已!”赵昺叹口气道。他十分清楚所谓两税法,就是将杂税与缺乏正当性的临时性税种,也就是“暂时法外之法”,全部纳入到两税这个大口袋之中,使之成为正税的一部分。杂税之名消失,但杂税的额度不消失,而朝廷却降低了征税成本,提高了征税效率。

“官家这次说错了!”章屏舀了两勺汤喝了,笑着道,“义仓之税在并入两税后,名目也曾一度消失,但仅五年之后,又重新恢复了,并对政策做了修订,要求‘官司但为立法劝谕,不得收管’。”

“这也算是明知实归了!”义仓交由民间管理,地方官府只许起倡导作用,不许将其控制在手,赵昺捻起两粒干果放到嘴里嚼着道。

“唉,官家怜悯天下,可惜新政只实施了短短二十年,至宪宗时,又下诏将部分田赋纳入义仓,继而取得了对义仓的控制,随之又被挪用。”章屏莞尔一笑道,“我朝开国后,太祖与仁宗曾试图重建义仓,但朝臣们以‘赋税之外,两重供输’为由反对,最后皆作罢!”

“唉,也许是太祖和太宗皇帝重建义仓是回归民间管理,用以赈灾呢?”赵昺叹道,他当然清楚两重收税是不合理的,但想到自己欲恢复大宋旧有的福利体系而受到朝臣们消极对抗,误解了为民的本意。觉得这两位祖宗可能出发点也是好的,同时遭到了朝臣的误解,可又想到先祖们的德行,心里又不免含糊。

“神宗朝,推行新政,强行推行,义仓得以重建。并按照家产划分税额,且义仓皆建在县中,与县仓合二为一。”章屏很快给出了答案。

“怕是又走了老路!”赵昺听到‘二仓合一’,便觉不好,但仍存侥幸地道。

“这次官家猜中了!”雷妍噗嗤一笑道,“徽宗年,奸相蔡京为制造繁荣之相,也为了筹措修建艮岳之资,他下令将江南、两浙等路的义仓粮食,只留下三成,其余全部运往京师。而南渡后,义仓存粮被官府控制的现象并没有改变,粮食被挪用的现象依然难以禁止。”

“高宗曾斥责州县对义仓妄有支用,导致水旱灾害发生时无粮赈济灾民;宁宗时,相关衙门将义仓粮食拿出去倒卖生财,同样很普遍。这遭至时人诟病,曰:若义仓米,则本是民间寄纳在官,以备水旱。既遇荒岁,自合还以与民,朝廷岂能攘民所寄之物而私用粜钱。”

“朱熹知天下百姓苦于此,曾上书重整义仓之制,将社仓交由本乡人士主持,仓廪设在乡里而非州郡,社仓的收粮与放粮由地方耆老掌控,不许州县干预。此议得到了朝廷的批准,开始向全国推广,但不久又因朝堂之争无疾而终。”

赵昺听了沉默不语,他知道其实自隋文帝开始,历代皇帝就清楚义仓的实质是一种民间储蓄,是民所寄之物。而心知肚明的他们之所以将此当成一种税,由官府控制后,仓储挪用、强制催收的事情不可避免,导致出现灾害百姓无法得到赈济,仍然不愿放手,除了为了缓解财政困难,贪图享乐之外,还有担心百姓在荒年据此造反之心。

而要让义仓回归本质,实现其旧有功能,赵昺觉得还是要放权于民,但目前来看阻力很大,实施后也难免会有官府插手其中的事情发生,对他的执政能力也是极大的考验……

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