第322章 林先生的课(2 / 2)

“咦?林先生,咱们想听什么,你就能说什么吗?”凤骥吉来劲了,不由的眼珠子一转,就开腔问了起来。

“也不是,但可以说出来听听,先生我知道的还是有一些的。”林先生笑了笑。阮清看着那仿佛真是致力于治学的一派文士风流模样,也没有忽视那鬓角边的霜色,不由的忽视自己心中莫名酸涩,敛了敛心神,仔细的听起他二人对话了起来。

“那我想听一听东梁税制。”也不是忽发奇想,源于那日张知府和他讨论起商税之事,虽然也是耳闻目睹不少了关于税制的问题,但姬长风辖下地区实施的税制,因统治的势力不同,故有所区别于东梁地域。凤骥吉忽然对东梁税制有了深研的兴趣。

“嗯!可以!”林先生点头应下,她微微顿了一下,好似理清楚自己的思绪,然后就开始了,“世子,你知道吗?民间的四世同堂,一家两儿子,各有儿孙,若是家里儿女嫁娶所用,如何出的?”

“这?大约是公中按照规制所出部分,自己父母再补贴些自己私产?”凤骥吉想了想,虽然东津王府中相对单纯,但大家子莫不如此。

“这公中财务从何而来?私产又是从何而来?若是姬妾的产业,如何计算?”林先生循循善诱道。

“公中产业,多是祖上蒙阴,或是家中共同财产出息的财物,按照嫡庶有别,远近亲缘分配。私产可以是分配所得,也可以是自己名下店铺经营,财物滚利,或是娶妻所得妻方财物。姬妾的产业,名义上归主妇所有。”凤骥吉对于这样的问题还是理的很是清楚。

嫡庶有别,过去嫡子在家族中有着绝对的地位,庶子比奴仆好些罢了。姬妾本是玩物,也是财物的一部分而已,若是主妇还能容下她有自己单独管理的财物,那就是极为开明大度了。

“嗯!其实国家相当于大家庭而已,这税务制度就是国家以法律或法令形式确定的各种课税办法的总和,包括税收管理和税收征收管理。一个国家制定什么样的税收制度,是民众生产能力、商务流通以及税收机制,吏部运作都是息息相关的。”

“每一国家都有自己税收特色,比如辽国,关于牧业税收的,宇国就是盐业为主,那蜀国就是海捕比例较大,就说咱们东梁吧,主体还是农业为主。同时又因为,赵国和宇国的产业要国际流通,就得通过东梁的土地,就此衍生了商道和运输类的税务。。。”

那林先生开口就着税制侃侃而谈,听的凤骥吉频频点头,阮清细细听来,居然有着现代的一些税务的影子,难道也是那一位的功劳?

“东梁税制自‘景辉税制’演变而来,由开国大帝凤启天借鉴了一代伟人景辉大帝开创盛世采用的税制,增减了部分后,就成为了东梁税制,如《占田令》中规定:丁男(十六至六十岁)按五十亩缴田租,丁女按二十亩缴田租。如户主为次丁男(十三至十五岁,六十一至六十五岁)按二十五亩缴租,为次丁女的不缴租。”

“其后帝死,内乱即起,这个《占田令》并没有得到长久实施。各地封王自行制定赋税,导致苛重混乱,民众潦倒困苦。”

。。。

自东梁税制度的制定再到演变,林先生好似一本活的税制史书,硬是简单又形象的给几人说了一遍,直到了现下带湖城实施的税制于东梁税制的区别,其中缘由分析的透彻,凤骥吉几人听的目瞪口呆。

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