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"There must be people, no, there must be workers, or producers," Wu Yingji said. "It is not enough to have producers. You cannot create goods out of thin air. You must rely on certain resources. For example, mining requires mines, and Like farming, you must have land. What are these things called?"

Song Yingxing said, "Production materials."

"Yes," Wu Yingji said, "producers use production materials and turn them into goods through labor. Is this land considered a commodity? Land can be bought and sold in the previous dynasty, and it can also be rented and sold by the court to merchants to set up factories in the new dynasty. Is it production material or goods?"

Song Yingxing said: "When it is used for trading, the land is a commodity, and when it is used for production, the land is a production material."

The two of them were sitting in the reading room of the library, and you stroked each other sentence by sentence.

Zhu Cizhao sat beside him, listening and memorizing.Although some can understand, some can't understand, but he is very interested in it, what's the point of writing it?It's interesting to study economics.

Chapter 919 [The Ruan Clan Coup]

The holidays are over, back to work.

Zhao Han didn't approve many memorials, so he called Liu Ziren to ask, "What's the situation with this Sichuan tea class? Sichuan Zuo Buzheng Chen Zilong, why do you suggest that the imperial court purchase and sell Sichuan tea?"

Liu Ziren explained: Your Majesty, since the Song Dynasty, the tea from Sichuan and Shaanxi has been harvested in two different ways from tea classes elsewhere.Sichuan tea is used to trade Tibetan horses, and Shaanxi-Hanzhong) tea is used to trade Qinghai and Mongolian horses.The same is true in the Ming Dynasty, but due to the corruption of the tea government, the tea farmers were unable to make ends meet, so a large number of them fled and deserted.

In the Song Dynasty, Sichuan-Shaanxi tea was very strong, and the output accounted for half of the country.In the Ming Dynasty, in order to engage in the mutual market of tea and horses, the imperial court ordered the purchase and sales of Sichuan tea, but there were many twists and turns.

In order to build the Forbidden City in Beijing, Zhu Di imposed a large number of corvees in Sichuan.Many tea farmers were conscripted to cut trees in the deep mountains, and no one took care of the tea gardens, and large tracts of tea trees died.

At the same time, the tea horse department was also corrupt, which made merchants reluctant to buy Sichuan tea.In the seventh year of Yongle, Sichuan Tea only traded 70 skinny horses.In the second year after Zhu Di's death, the new emperor checked the Sichuan tea situation and found that the warehouses were full of unsold old tea. The tea warehouse in Chengdu alone burned 21 catties of rotten tea.

The tea class in the Ming Dynasty charged a "tithe tax", but by the end of the Ming Dynasty, most of the tea gardens in Chuanxia were occupied by military officials and tyrants.Then, citing the regulations of the Hongwu period, the "ownerless" tea gardens were taken care of by military households, and the guards directly took [-]% of the tea income.However, the government is still collecting tea tax, and military households or tenant households have to continue to pay taxes.

Officials of the Ming Dynasty also tried to reform and taxed many so-called tea gardens according to the color of ordinary cultivated land.Some landlords couldn't make ends meet, so they took the opportunity to cut down tea trees and replant food.This is also the reason why Zhao Han stopped selling tea after the founding of the country.

The tea policy in the Ming Dynasty collapsed from the time of Zhu Di, and the bureaucratic monopoly of the market is too unreliable. It is better to issue licenses for merchants to buy and sell.Now Sichuan officials suddenly went to the public, requesting that Sichuan tea be re-sold officially.

Liu Ziren continued: "The tea market will be opened in the new dynasty; tea from Sichuan and Shanxi can be bought and sold freely, and there is no need to forcefully engage in a tea-horse trade."Farmers in central Sichuan were delighted by this, and in the early years of the Republic of China, they replanted tea one after another. "There are too many teas and few merchants, and someone took the opportunity to monopolize it? Zhao Han immediately guessed what was going on.{

Liu Ziren said: "Those merchants have teamed up to monopolize the market, and then lowered prices to tea farmers. I heard that tea merchants in central Sichuan are divided into regions. A certain firm monopolizes certain counties, and other merchants are not allowed to receive tea even if they have a license. Last year, Sichuan tea With a bumper harvest, merchants once again teamed up to lower prices, and the tax on tea fields was heavy, and many tea farmers could no longer afford to pay the land tax.

Zhao Han was quite angry, and said to his stomach, "This Chen Zilong, why can't he say something? He has to write an obscure melody, and ask for something to be changed to an official tea monopoly. It's obvious that I'm afraid I won't attract my attention, so I have to be a sensationalist."

Among the Fushe Scholars, Chen Zilong was also considered to have served earlier, and was promoted to Sichuan Zuobu Political Envoy two years ago.It is estimated that the tea merchants in Sichuan could not be suppressed, so they came to secretly present a secret report to the emperor.The largest tea merchant in Sichuan is the son of Gan Liangchen.

And that Gan Liangchen was the commander-in-chief of Shanhaiguan in the Ming Dynasty.After being dismissed and returned to his hometown, he became a small warlord in Sichuan. He not only helped the Datong Army fight, participated in sending troops to recover Chengdu, but also donated his troops and territory. Finally, he retired and resigned.How could Zhao Han not reward such an interesting veteran?

Today, Gan Liangchen has long since died of illness, and his son has become the largest tea merchant in Sichuan by relying on the franchise license.While making friends with officials, while connecting with merchants, they have semi-monopolized the tea business in Sichuan.

Without the emperor speaking, even if there were ten Chen Zilongs, they would not be able to control those tea merchants.

There is no "Anti-Monopoly Law" at the moment, and all the actions of tea merchants are not criminal, at most they do not buy tea according to the government's guide price.When encountering ordinary businessmen, Chen Zilong can fine or revoke his license, but he can't help the descendants of meritorious officials.

Zhao Han immediately ordered to "issue [-] more Sichuan tea licenses, only to non-Sichuan merchants, and let these tea merchants fight their own way. In addition, send out people to reprimand the Gan family, so that the Gan family will be more honest in the future!"

Obey the order! Liu Ziren bowed his hands.

Liu Ziren was asked to step down, and Zhao Han wrote back to Chen Zilong: If you have something to say, don't ask me to guess riddles again.Last year's annual income was 5300 million taels, and the agricultural tax was 3286 million taels.

The reason why the agricultural tax is so high is that the local tax withholding is also included in the calculation.In addition, for economic crops such as tea and tobacco, the land tax is very high, and it is also included in the agricultural tax.

Over the past ten years, the planting area of ​​tea and tobacco has continued to expand, and the tea production in Sichuan alone has doubled or tripled.

The paddy fields in the south of the Yangtze River have fully implemented the rotation of cotton and rice, and the land tax has been adjusted accordingly, which is higher than that of pure grain fields and lower than that of pure cotton fields.In Shandong, cotton and rice are rarely planted in rotation, because most of them are dry fields, and the tax on cotton fields is set relatively high.

After writing the reply letter to Chen Zilong, Zhao Han thought about it and wrote another letter: Order the Inspectorate to take the lead, the Ministry of Finance and Datong Bank to follow up, and immediately investigate the national tariff thoroughly!

The increase in agricultural taxes is so rapid that the increase in tariffs is obviously unreasonable.You know, in the past few years, coastal ports have been continuously opened, and the volume of foreign trade has continued to increase, but the growth rate of tariffs has not met Zhao Han's expectations.

Last year's national tariff was 901 million taels. Zhao Han estimated that after a thorough investigation by the Procuratorate, it may rise to more than 1200 million taels.In the past few years, the sea trade was encouraged, but there has been no action. Now it is time to act.Tibet and Heilongjiang will usher in another batch of exiles.

Tariffs will be rectified this year, and industrial and commercial taxes will be rectified next year. Anyway, there will be no shortage of exiles.They are all high-quality people, throwing them to Tibet and Heilongjiang can quickly improve the local cultural and educational level. After playing the Shangsi Festival for a few days, memorials have piled up like a mountain.

Zhao Han was numb, so he asked the female officer to sort out the routine documents.For several hours in a row, he kept signing. This kind of routine official document only needs to be glanced at to know the general content. It only needs the emperor's signature and seal.

I really don't know where Zhu Yuanzhang got so much energy to take care of everything, big or small.Zhao Han has tried his best to reduce the burden on himself, and the cabinet can make decisions on many things without sending them to the emperor, even if this is exhausting.

There is no break at noon, the meal is served in front of me, and I eat while reading the memorial.Until two o'clock in the afternoon, I finally finished approving the accumulated routine documents.

Zhao Han closed his eyes and leaned there, asking the female officer to read him a memorial that required brainstorming.After reading a copy, he thought briefly, then opened his eyes to give a reply, and then continued to close his eyes and listen.

At about four o'clock, Zhao Han suddenly sat up straight, but heard the female officer read: "Civil and military officials of Guangnan Province, Guangnan Office of the National Security Council, jointly signed a report, Annan Ruan's coup, Ruan Phuc was on the verge of being assassinated!!!!" show me. "Zhao Han opened his eyes. This kind of big event is usually an urgent report.

But this is a delayed report, because Vietnam is in the rainy season, no matter how urgent the news is, it is impossible to send troops in the rainy season.When Zhao Han finished reading Qin Zhang, he almost couldn't laugh out loud.

Ever since Ruan's brain had a convulsion, he brazenly attacked Bin Tonglong and was beaten up by the Datong army, Ruan Fubin felt deeply that his military strength was not enough.

Therefore, he expanded the standing army to 40, which is equivalent to a sudden increase of [-]%, and military expenditures rose sharply.The Ruan family couldn't afford it, so they took advantage of the Han merchants, which not only damaged the interests of the Han merchants, but also made it difficult for the local gentry in Hue to do business.Ruan Fubin knew that this was drinking poison to quench his thirst, but he provoked China and had to expand the army quickly, otherwise he would not be able to hold it.As a result, China did not send troops the year before last, and China did not send troops last year.

China does not send troops, but the Ruan family has to keep raising soldiers, and their finances are getting worse day by day.From gentry to merchants, from officials to common people, there are complaints from the ruling and opposition parties.

Even the two kings of water and fire in Nanpan Kingdom were forced to show signs of rebellion, because Nanpan Kingdom needed to double the tribute tax directly. (Nanpan Kingdom has no king, and is jointly ruled by two chiefs, Water King and Fire King)

The common people, merchants, and vassals were almost squeezed out, and Ruan Fubin focused on those gentry again, and began to investigate the hidden properties of the gentry.Just at the beginning of this year, Nguyen Phuc was near death in a daze.

At present, Ruan Fuqin, who is only seven years old, has succeeded the position of Lord Ruan.The Empress Dowager Song supervised the country behind a curtain, and the Empress Dowager's elder brother Song Fukang presided over the government.The new army organized by Ruan Phuc was all disbanded

Those local gentry in Hue didn't care whether the Datong army was killed or not, and they didn't care that their land would be divided up.Anyway, their idea is very simple, the Ruan regime can't afford to support so many standing troops, and they won't spend half a dime to support them.

Really, the country is about to be wiped out, and it is still there without a penny, completely ignoring the Datong army's killing yesterday.The information sent by Guangnan Province also said that the standing army under Wan's rule was eligible to be exempted from corvee.After Song Fukang became regent, tens of thousands of new troops were dismissed at once, and even the severance pay of sergeants was deducted by [-]% to [-]%.

Most of the recruits who were forced to leave the army obediently returned to their hometowns, but thousands of them also gathered outside Hue City to fight for pay.Song Fukang recruited the imperial guards to suppress, captured and killed hundreds of people, and the new army who made a fuss suddenly dispersed. After the rainy season, these new troops are expected to make trouble.

Zhao Han felt inexplicable, hey, he killed another enemy, even though this enemy died unexpectedly. 8 Orphans and widowed mothers, foreign relatives regent, and the new army fighting for pay, so why not take the opportunity to send troops? The next day, Zhao Han called the cabinet, the Ministry of War, the Inspectorate, and the National Security Council to a meeting.

The secret work of the National Security Council is to immediately contact Nanpan Kingdom and let the two kings of water and fire of Nanpan Kingdom belong to the Celestial Dynasty.The king of water and the king of fire can delete the chieftain, and Nanpan Kingdom will be changed to Nanpan Military and Civilian Mansion in the future.If you don't agree, it's okay to wait until the Ruan family is cleaned up, and then go to conquer Nanpan by force.

Nanpan Kingdom is the Xiyuan region among the eight major regions of Vietnam. It is currently in the era of tribal alliances, and it is still slash-and-burn and knotting.Five hundred Datong troops are enough to conquer by force.Besides Ruan, when the rainy season is over, the Guangnan Datong Army will be dispatched immediately!

Chapter 920 [Another cheating one]

Zhang Pu, who has been in the blood lock for more than ten years, finally failed to survive this year.What's more, he didn't die in the winter when the old disease often relapsed, but died in the early summer when there was always no disease or disaster.After discussion by the Ministry of Rites, the emperor granted him the posthumous title "Wen Duan".

75-year-old Lou Qianyi returned home after paying tribute to Zhang Bo, feeling rather complicated.Another old friend is gone, more and more in the past few years, there are friends and enemies, and I don't know how long I can live.

Qian Qianyi sighed with emotion in Nanjing, but he didn't know that his son was already anxious like an ant in Shanghai.In Shanghai County, in a mansion in the countryside.

Xie Sanbin said to the two partners, "The imperial court wants to thoroughly investigate the tariffs, and the imperial envoy is on the way. The first batch of ports to be investigated are Shanghai, Ningbo, Fuzhou, Quanzhou, Guangzhou, and Dengzhou. After the investigation of these six places, There will be a second batch and a third batch." "Is there any problem with our account?" Xu Fan asked.

Xu Fan is the second son of Xu Xiake. As for his eldest son Concubine Xu, when the Datong Army recaptured Jiangyin, she was killed by Xu's family slaves in an uprising.Qian Qianyi, Xie Sanbin, and Xu Xiake started a company together to do business.The Qian family and the Xu family are responsible for the supply, while the Xie family is responsible for overseas trade.With Qian Qianyi going to Nanjing to serve as an official, and Xu Xiake recuperating at home all year round, Xie Sanbin, Guo Ruyi and Xu Fan are now really managing the business.

Xie Sanbin said, "Our account is definitely fine, but I'm afraid...the official store's account won't match up"

Guandian is not a store, but a common name for an institution that collects domestic trade taxes.Zhengde and Wanli launched Huangzhuang Huangdian, among which the Huangdian is for tax collection, not a royal shop.

The central official store is called Xuankesi, and the local official store is called Tongkesi.

In order to encourage commercial trade, Zhao Han no longer sets up card tax collections at various levels, but only collects them once at the starting point (special areas, there are tolls in the middle, and they are charged according to the size of the boat, and land transportation is charged according to vehicles and livestock).

Take Shu brocade as an example, if it is to be shipped to Shanghai for export.Then, when leaving Sichuan, the shipping agent must pay half of the tax to obtain a commercial ticket, which states the type, quantity, and location of the goods.After arriving in Shanghai, these Shu brocades have to be inspected and paid at the Shanghai General Department.If it is found by the inspection department that there is no commercial invoice, or the commercial invoice does not match the goods, the company license will be canceled immediately and a fine of ten times the smuggled goods will be imposed! Qian's family is in Changshu, Xu's family is in Jiangyin, although they are very close to Shanghai , but the cotton cloth produced by the two companies needs a commercial ticket to be shipped to Shanghai.These commercial invoices clearly stated the information of the goods, and they were fully reported to the Shanghai General Department.Coastal smuggling is easy to operate, but inland smuggling is not easy.

The department of general courses is located in the traffic arteries, and you can go around quietly if you want to, but the transportation costs will increase exponentially, and there is a high possibility of being inspected halfway.And bribing the officials of the general tax department is even more nonsense. The tax is paid in half at the starting point. For the goods shipped from Jiangyin to Shanghai, you have to bribe the officials of Jiangyin and Shanghai at the same time, and let the tax officials of the two counties make false accounts with you.

The farther the transportation distance is, the less likely it is to evade taxes. It is amazing to be able to bribe officials in Sichuan and Shanghai at the same time.

What's more, the goods of these three companies are not only from Jiangyin and Changshu.The cotton cloth they produce is not enough, and they will buy other products, such as tobacco, porcelain, and tea from Jiangxi.Jiangxi merchants transport goods to Shanghai, they must report and pay taxes at the general department!

If the Procuratorate cannot find out the customs and maritime problems, it will investigate the company that has been shipping goods to Shanghai for a long time.Company A ships goods to Shanghai every year. Who did you sell the goods to? Oh, it turned out to be Company B.Who did you sell Company B to? Finally, it was found out that Company C, which is engaged in foreign trade, did not match the trade accounts of the three companies, so someone must be evading taxes or smuggling.

Qian Ruyi inherited his father's fine qualities, and at this moment he was so cowardly that he said in panic, "Why don't we surrender to the Procuratorate. Our business company has only been evading taxes for four years and has not been involved in smuggling. You can let it go lightly."

Xu Fan was a little moved. His father, Xu Xiake, knew the emperor.Qian Ruyi's biological father, Qian Qianyi, was also a celebrity in front of the emperor.With the face of the two elders, and the act of surrendering himself, most of them are just fines, and the worst is the revocation of the company license.

"You can't turn yourself in," Xie Sanbin said with a sad face, "We also bribed the officials of the Maritime Department (Customs), and our maritime trade license will definitely be revoked. - Zhang Haimao license is a white mountain of silver. We have a criminal record. In the future Don't even think about getting a license again' After hearing this, Xu Fan hesitated again, he was really reluctant to part with the money.

However, Qian Ruyi said, "You have forgotten that a few years ago, the country's land administration was cleaned up. How many powerful officials were beheaded and exiled to the current emperor. They can't rub the sand in their eyes. The Shanghai Shipping Department must be investigated. How can we escape by then?"

Xie Sanbin still had a fluke mentality, "Which maritime merchant does not evade taxes, which maritime merchant does not bribe officials, if all are investigated and dealt with according to the regulations, and all licenses are revoked, the maritime trade will not be able to do business in the future. Without maritime trade tax, the court will lose tens of millions of taels of tax every year. Silver. So, even if the emperor wants to thoroughly investigate, he will only deal with those officials. We are maritime merchants, at most we will accept punishment." "Indeed." Xu Fan nodded.

Qian Ruyi said, "Since everyone has to accept the punishment, why not surrender themselves and get a lighter punishment."

Xie Sanbin shook his head and said, "We are the first to jump out, and we will not be regarded as a typical example. We will be dealt with severely. There are so many sea merchants involved, so we may not be found out. If we are lucky, we will save money if we are not found out." A lot of fines." "That's justified." Xu Fan was persuaded, and he didn't even want to pay the fine.

Xie Sanbin is just an old fritter, bold in the face of the government, but timid in the face of the enemy.

He was originally the Minister of Taipusi of the Ming Dynasty, and was transferred to Shandong as an official during the Chongzhen period.It coincided with the uprising of the White Lotus Sect, and this guy had been hiding in the city passively avoiding the battle. He waited for the friendly army to win the battle before rushing out to snatch the results of the battle. He made millions of taels of silver by suppressing the White Lotus Sect.

Historically, the Manchu Qing army went south, and the former minister of the Ming Dynasty, Shang Cheng, formed a rebel army.Because Xie Sanbin had wiped out the White Lotus Sect in Shandong, he must know how to fight better than ordinary scholars, so Xie Sanbin was publicly elected as the commander of the rebel army.Xie Sanbin directly rebuffed, "The power is like pressing on an egg, if you are not afraid of death" (the Qing army fighting the rebels is like stepping on an egg, are you not afraid of death)

This kind of person, only with a knife on his neck, will he truly plead guilty.

Xie Sanbin and Xu Fan quickly reached a consensus. During the investigation of the customs by the court, they paid taxes according to the regulations and did business obediently.If you are found out, you will accept the punishment, if you are not found out, you will escape disaster.As for the future situation, see step by step, if the investigation is strict, it will operate legally, and if the investigation is not strict, it will continue to evade taxes.When Qian Ruyi returned to his hometown in Changshu, the more he thought about it, the more frightened he became.

This guy got up the next day and called his son to say, "Prepare the boat quietly, and go to Nanjing for my father. If relatives and friends visit, I will say that I have a serious illness and it is inconvenient to see guests." Qian Ruyi took a boat all the way to Nanjing, and met Qian Qianyi Explain the situation.

Qian Qianyi was horrified, "I didn't hear any news in Nanjing, how did Xie Sanbin know that the Procuratorate was going to investigate the case?" "I don't know, maybe there is someone in the court with the surname Xie." Qian Ruyi said.

"He has a fart in the court," Qian Qianyi trembled with fright, "Xie Sanbin can get the news in advance, I am afraid that many officials and businessmen in Shanghai will know about it, and the emperor will be furious about it. This is worse than maritime merchants evading taxes. Seriously!' Qian Ruyi was even more frightened, "Then...then what should I do?"

"I told you who the current emperor is, and told you to operate legally. Why are you coveting those tariffs?" Qian Qianyi asked.Qian Ruyi said, "Father, there is more than just a little tariff. Our family business is getting bigger and bigger, and we can save 5000 taels of silver every year."

"Four, 5000 taels." Qian Qianyi was so angry that he picked up his crutches and beat him. "Just for four, 5000 taels, it's still divided among three families. One family can only get less than 2000 taels. For 2000 taels a year, you even yourself Do you even care about your father's official position? I'll beat you to death, you bastard.

Qian Qianyi didn't hurt his son, and he was dizzy from exhaustion. He supported the table and slowed down for a while, "Come on, follow me into the palace immediately, surrender yourself to the emperor, and tell everything you know."

Qian Ruyi asked, "Xie Sanbin and Xu Fan, do you want to send someone to inform?" Qian Qianyi was furious, "I will inform his ancestors, let them die" Forbidden City.

"Qian Qianyi brought his son to see him"

Zhao Han didn't understand for a while, and thought that Qian Qianyi was old and wanted to find an official for his son in the Imperial Academy.After leaving the Qian family and his son out for a while, Zhao Han settled down with the affairs at hand before ordering them to be interviewed.

The moment Qian Qianyi entered the hall, he knelt down and kowtowed, and while kowtowed, he crawled in and cried, "Your Majesty forgive me, I have no way to teach my son..."

Zhao Han didn't know whether to laugh or cry, "Get up, and talk if you have something to say."

Qian Ruyi also knelt down, and said in a trembling voice, "Your Majesty, please forgive me. I have only evaded taxes for four years. According to the company's shares, I only evaded taxes of more than a thousand taels a year. It's all... It's all Xie Sanbin's idea, he said no "Tax evasion" Zhao Han's smile disappeared, "Shanghai Shipbuilding Division's tariff" Qian Ruyi said, "Exactly, Your Majesty, please forgive me."

Zhao Han said with a gloomy expression: "Calculate the time, people from the Procuratorate, the Ministry of Finance and the bank, I'm afraid they have just arrived in Shanghai right now, how did you know the news?"

Qian Ruyi said, "Xie Sanbin told you." "Very good, very good." Zhao Han gritted his teeth.

Just as Qian Qianyi guessed, compared to customs corruption, the emperor was more angry about leaking rumors. This is because there are ghosts among the court investigators! Zhao Han suppressed his anger, "Tell me everything you know."

Qian Ruyi hurriedly poured beans out of the bamboo tube, and vomited out some of them.Not much is known about this guy. He is mainly responsible for the supply in the company, and Xie Sanbin is responsible for evading customs duties.

But, he reported the second in command of the Shanghai Platinum Division.It is said that this man's son is very ostentatious in Shanghai, and travels in extremely luxurious carriages. It is rumored that there is an orchid in his family worth 5000 taels of silver.

Zhao Han found that he couldn't get the important inside story, so he said, "You go to the National Security Institute and explain the case." Qian Ruyi opened his mouth wide, "National... National Security Institute." Who the hell doesn't know, the National Security Institute is Jinyiwei.

Chapter 921 [Suicide in Fear of Crime]

"Clap clap clap..."

In the warehouse of the Shanghai Shipping Department, a special area has been opened up for the imperial court inspectors to work.The abacus was crackling, and people kept walking around with ledgers.

In an office next door, the first and second leaders of the Shibo Department are all there.Compared with Cong Wupin and Cong Liupin in the Ming Dynasty, the official ranks of the Datong New Dynasty's Shibo Division were promoted and deputy promoted respectively, and the official ranks were Zhengwupin and Zhengliupin, while the supervisors of provincial customs units were Congsi Taste.

Cao Benshu from the Procuratorate smiled and said to the officials of the Shibo Department, "Don't be nervous, we won't arrest people randomly. If the Shibo Department has business to do, you can go to work first, there is no need to stay here Come with us."

The Shibo Secretary promoted Wang Cai and said with a smile: "Although I am busy with official duties, I can still squeeze out time. You have come from afar, and the Shibo Secretary must do his best to be a landlord. Tonight, I will prepare a banquet at Wanghai Tower .Shanghai is a small place, so it’s definitely not as good as Nanjing. Please make it easy, all censors. Zhou Shouyu from the Ministry of Finance said with a smile, "Cao Yushi has the final say."

Wang Cai saw that these people were unwilling to show respect, so he made a close relationship, "Cao Yushi used to be a member of the Datong Commune, but he was not an official, and he was also a swordsman under Mr. Xu (Xu Ying).

"Then we were colleagues before," Cao Benshu asked, "why do you come to the Shibo Department again?"

Wang Cai said: "After the imperial court regained Jiangsu, many brothers changed their careers. They were scholars before, and they were good at accounting. They first transferred to the bank to work. Not long after that, they were transferred to Shanghai Jiangang Kaifu. The Shanghai Shipping Department is a low-level official.'

Cao Benshu smiled and said, "That's right, this low-level official has already achieved the fifth grade. I have been working in Shanghai and have not been transferred to other places." "I have been transferred to Ningbo for three years, and I am transferred back again." Wang Cai said laughingly.

Of course Cao Benshu knew the details of Wang Cai. This guy was originally from Shandong, and his family fled to Xuzhou to avoid the war. Now the whole family has moved back to their original place.Wang Cai continued to make friends there, and Cao Benshu chatted without saying a word.

In the evening, accountants from the Ministry of Finance and the bank came in, "There is no problem with the accounts checked today, and it is estimated that there is no problem after all the checks. After all, they have to be checked every year, and any problems have been discovered long ago.

Cao Benshu got up immediately, "There is no need to check the Shibo Department, and I will go to the Shanghai General Department tomorrow. I have informed the Shanghai County Commercial Department and the Finance Department to cooperate and let them seal up the accounts of Shanghai's commercial companies. Transaction records. Also, the account books of the Shibo Division are also sealed, so don’t accidentally catch fire again.”

From the Song Dynasty to the early Ming Dynasty, China adopted the single-entry bookkeeping method.

With the prosperity of business, "three-legged account" appeared in the middle of Ming Dynasty, which is a transitional accounting method from single entry to double entry.At the end of Ming Dynasty, "three-legged account" developed into "longmen account", which belongs to a relatively rough double-entry bookkeeping method.

With Zhao Han's promotion of Arabic numerals and new mathematical methods, coupled with the prosperity of commerce and trade, the "four-legged account" has finally appeared in recent years.It is a relatively mature double-entry bookkeeping method. Compared with the bookkeeping method hundreds of years later, it must still have many flaws, but the basic principles are exactly the same.

Two years ago, the imperial court issued a decree that all government agencies and private business associations must adopt the "four-legged account" as soon as possible.There is only one year of study time. If you can't learn accounting in private companies within a year, you can wait until you learn it before opening the door to do business.

Anyway, the requirements for accounting are getting higher and higher. Many middle school graduates are not sure about being admitted as officials, so they simply go to various companies to work as accountants.Of course, there are also many lawyers, commonly known as litigators.In the entire southern region, lawsuits are becoming more and more popular, and lawsuits are frequent, which is in line with the Ming Dynasty.

Longmen account and four-foot account, these two double-entry bookkeeping methods, are very beneficial to commercial lawsuits, and the account books are the evidence for the lawsuit.Compared with the three-legged account and the traditional single-entry bookkeeping method, it is impossible to explain clearly in a lawsuit, and many contents that can be used as evidence have not been recorded.It is convenient to file a lawsuit, and of course it is also convenient to investigate the case

Seven or eight days later, the chief judge and probation officer of Shanghai County were also called to start the trial of the first case.