Tang Dynasty, my wife Wu Zetian

Chapter 494 Summoning Lu Dongzan

Since the sixth year of the Yonghui era, under the leadership of Li Zhi, the internal affairs of the Tang Dynasty underwent several major reforms.

The first thing to be changed was the land system, from the equal land system to the land rental system, and all land was taken over by the state.

Although there was great resistance at the beginning, over the past few years, the people have found that it is no different from the original equal-field system, since they still cultivate the land themselves.

Moreover, during the reform, the people whose land had been seized were able to redistribute fertile land.

Those wealthy households who had seized the people's land had no choice but to return it, which was equivalent to a redistribution of land.

After the land was returned to the state, it became extremely difficult for powerful clans to seize the land of ordinary people.

Of course, there are still ways, but they require a lot of effort and are risky. In recent years, the phenomenon of land consolidation has decreased a lot.

This is also why, despite the Tang Dynasty's continuous wars over the years, the transformation of the Fubing (府兵) system into a recruitment system, and the significant increase in military expenditures, the fiscal surplus has continued to rise.

The positive effects of the land system reform also subtly enhanced the emperor's authority.

For example, this campaign against the Abbasid Caliphate was a costly and arduous expedition with no obvious benefits.

A few years ago, the civil officials in the court would have collectively opposed it, but now almost no dissenting voices can be heard.

Since the country is wealthy, why should the ministers contradict the emperor?

Following the land system reform, the imperial court also implemented a series of corresponding reforms, such as the military system reform.

The current military system is slowly transitioning to a conscription system, and this long-range operation is precisely using conscripted soldiers.

They don't need to worry about farm work at home, and they receive a monthly salary that is directly deposited into their homes, enough to support their families.

In this way, they can fight on the front lines with peace of mind.

The last one is tax reform.

The tax system reform was carried out twice. The first reform focused on abolishing the corvée labor system, which freed people from the heavy burden of corvée labor.

This matter was the most difficult to advance because the court would have to spend money to hire free laborers, which would increase expenses without any benefit. There was a lot of opposition at the time.

Through a pilot program in Lucheng County, Emperor Li Zhi made court officials realize that abolishing corvée labor would invisibly free up manpower and increase production.

Moreover, hiring ordinary people to work created a large number of jobs, and the efficiency of working for money was several times greater than that of people who performed corvée labor.

Over the years, infrastructure such as official roads, bridges, and canals across the country has been greatly improved, and the output of various prefectures and counties has increased year by year. Commerce has developed rapidly, and the people are thriving.

The people of Hebei, in particular, who originally harbored deep resentment towards the imperial court, have gradually seen their grievances fade away as their lives have improved.

The most obvious example is that the Yanshan Society has almost disappeared in Hebei.

When the imperial court attacked Goguryeo, they were still making a fuss, which resulted in a large number of reports from the people of Hebei. A number of key members were arrested, and the Feiyu Troupe was also wrongly arrested at that time.

The remaining remnants, seeing that the banner of the Yanshan Society was no longer effective, had no choice but to return to their hometowns and make a living by farming, after all, they also needed to make a living.

The second focus of the tax reform was to change the tax collection method from collecting grain to collecting money.

Previously, the people would pay grain and silk to the county government, which would then transport the grain and silk to the prefecture government, and finally the prefecture government would transport it to Chang'an and Luoyang.

Therefore, the national treasury used to contain mostly grain and cloth.

Li Zhi later reformed the system, aiming to simplify the tax collection process by changing the collection of grain and silk to the collection of money.

However, after discussing with court officials, they discovered that if money was collected directly, the people would have to convert their grain and silk into copper coins, making them vulnerable to exploitation by unscrupulous merchants.

Therefore, the people still handed over grain and silk, which were then exchanged for money by county officials through grain and cloth merchants, and finally handed over to the national treasury.

This can save a large portion of transportation capacity.

This reform had no impact on the general public. The biggest change was that the national treasury was filled with copper coins and cloth, which also led to a copper coin shortage and a large number of counterfeit and inferior coins in circulation.

Wu Zetian suggested to Emperor Gaozong (Li Zhi) that new coins be minted to address the shortage, but Emperor Gaozong did not agree. Instead, he proposed mining gold and silver from Japan to fill the gap in the copper coin market.

After the Tang Dynasty acquired about half of Japan's territory, the Ministry of Revenue ordered the prefectures and counties of Yingzhou Protectorate to hire miners to mine gold and silver.

Therefore, a large amount of gold and silver flowed into the Tang Dynasty every month, relieving the pressure on copper coins.

With copper coins no longer in short supply, inferior and counterfeit coins naturally lost their appeal. Those behind the scenes, seeing that they could no longer profit from them, naturally turned to other ways to make money.

Many countries in the Western Regions used gold and silver as currency. With the Tang Dynasty's victory in this battle shocking the Western Regions, more and more merchants will come to the Tang Dynasty in the future.

In other words, more gold and silver would flow into the Tang Dynasty, which would then be exchanged for Tang silk and tea, and the currency issue was developing in a positive direction.

Li Zhi had thought that everything was going well in the country and that no further reforms were needed. However, the issue of the Qiang people collecting taxes made him discover a new problem.

Not only the Qiang people, but also the Baekje, Mobei, Anxi and other places have different tax standards than other places due to special reasons.

Simply put, after the Tang Dynasty conquered a new territory, the imperial court would first exempt it from taxes for three years to allow it to recover before starting to collect taxes.

The tax standards, however, need to be based on the Ministry of Revenue's assessment.

For example, in the Kunzang Protectorate, the Tibetans who lived there originally led a semi-agricultural, semi-nomadic lifestyle.

Rice and millet cannot be grown here; the main crops are rye (barley) and wheat, and there is not much arable farmland.

Furthermore, due to its high altitude and the fact that most areas are uninhabited, the Ministry of Revenue assessed that its output was very low and therefore set the tax rate at half that of other prefectures and counties.

However, upon closer examination, given that Tibet's productivity was so low, how could the Tibetan Empire have been so powerful in the past?

Li Zhi vaguely guessed the problem, and in order to confirm his thoughts, he issued an imperial edict summoning Lu Dongzan to the palace.

After Lu Dongzan confessed to Li Zhi last time, Li Zhi moved him to a large three-courtyard house.

At the end of last year, when Qinling came to Chang'an, he again asked Li Zhi to release Lu Dongzan, but Li Zhi refused again.

He is not worried about the threat posed by Gar Tongtsen at the moment. He keeps Gar Tongtsen around only to consult with him on any problems that may arise in the Kunming-Tibet Protectorate.

That morning, after finishing his official duties, Li Zhi summoned Lu Dongzan to the Linhu Hall.

The Tibetan man looked much better than when they last met, thanks in large part to Emperor Gaozong's relocation of the Tibetans to the plains in northwestern India.

For the Tibetans today, they dare not even think about recovering the Kunlun-Tibet region; they only hope to stay as far away from the Tang Dynasty as possible.

Therefore, both sides were actually quite satisfied with Li Zhi's decision to relocate the Tibetans to the northwest.

Emperor Gaozong (Li Zhi) always respected Lu Dongzan. He offered him a seat and ordered tea to be served. Only after the tea was finished did he inquire about the previous tax system of Tibet.

Lu Dongzan revealed without reservation the three stages of development of the Tibetan tax system.

Li Zhi was greatly surprised after hearing this.

The Tibetan taxes were far higher than he had imagined, and the tax system itself was established by Gar Tongtsen Yulsung.

During the reign of Songtsen Gampo, Tibet did not have a well-developed tax system. It was not until Gar Tongtsen Gampo came to power that Tibet's fiscal system became more complete.

The Tibetan tax system mainly consisted of three aspects. The first type of tax was the poll tax, which was adopted from the Tang Dynasty's poll tax. A census was conducted first, and then taxes were levied based on the number of people. Each household was taxed five liters of barley, which, considering only the poll tax, was very low.

The second tax was called the livestock tax, which the Tibetans referred to as the "Tibetan tax".

The Tibetan court would distribute lambs, calves, and ponies to all the people. Those who were over one year old with sheep, over three years old with calves, and over two years old with ponies would have to pay taxes, which was about one-fourth of the total.

If there were only these two taxes, Tibet's tax revenue would be lower than that of the Tang Dynasty. However, the third agricultural tax, which the Tibetans called the "Tu" tax, was the heaviest burden.

The Tibetans levied agricultural taxes not based on population, but on assets, and the tax rates varied from region to region.

For example, in the Yarlung Valley region, the birthplace of the Tibetans, taxes were collected at a rate of 40%, while in the regions of Xiangxiong and Supi, which were first conquered by the Tibetans, the rate was 50%.

In addition, some regions that were conquered later saw tax revenues of an astonishing 60%.

Despite such exploitation of his people, no unrest has broken out, which puzzles Li Zhi greatly.

When Li Zhi asked Lu Dongzan, Lu Dongzan smiled and said, "Your Majesty, what do you think determines whether an ordinary person is satisfied with their current life?"

Li Zhi thought for a moment and said, "Shouldn't it be whether their lives are comfortable or not?"

Lu Dongzan said, "In my humble opinion, whether a person is satisfied with life is not determined by whether he is doing well now, but by whether his life is better than before."

Li Zhi's heart stirred, and he nodded, saying, "That makes some sense."

Lu Dongzan slowly said, "Before Tibet unified Kunlun and Tibet, the region was at war every year. Most of the people in the tribes could not get enough to eat and were at risk of losing their lives at any time."

"However, after Tibet unified the various tribes, although the taxes were high, they also brought them peace and stability. They no longer had to fear death and could fill their stomachs."

After hearing this, Li Zhi couldn't help but feel moved.

The world, after a long period of division, tends to unite; after a long period of unity, tends to divide. This is because of the changing nature of people's hearts.

During times of war, all people hope for is a peaceful life, enough to eat and wear, and nothing else.

However, when there is no war and the peaceful days last too long, people's hearts will change. Even if ordinary people are well-fed and clothed, they will have new needs and desires that may not be satisfied.

The upper classes are not even worth mentioning.

Basic needs like food and clothing are not enough for them. These people find all sorts of ways to seize wealth, living a life of debauchery and extravagance, without caring about the lives of the poor.

When all the wealth is concentrated in the hands of these people, and the people are starving, then it is time for the unity to eventually be divided.

Li Zhi said, "What you said may be part of the reason, but the fact that the people can bear such high taxes must mean there are other reasons as well."

Lu Dongzan thought for a moment and said, "That might be because we also levy high taxes on nobles."

Li Zhi asked, "How do you say that?"

Lu Dongzan said, "In my opinion, people at the bottom of society have a strange mentality. When they find that the rich pay taxes just like them, even if the taxes are high, they will feel that it is fair."

Li Zhi's heart skipped a beat, and he said, "So that's why you collect taxes according to the tax rate?"

Lu Dongzan said, "Yes, the most fertile farmland in Tibet is concentrated in the hands of nobles. If taxes are levied on a household basis, these people will only have to pay very little tax. This is not only unfair, but also not good for the country, because the country's wealth and power will gradually be distributed to them."

Li Zhi nodded.

The Tang Dynasty currently taxes based on the number of adult males. Although powerful and wealthy families have many members, they still pay more taxes than ordinary people.

However, considering their income, the taxes they pay amount to only a tiny fraction of their earnings, which is a significant problem.

Lu Dongzan smiled slightly and said, "Actually, there is one last reason why I dare to collect such a high tax, but Your Majesty is probably unlikely to follow suit."

Li Zhi asked, "What's the reason?"

Lu Dongzan said, "Religion."

Li Zhi had no choice but to agree.

Tibetan Buddhism in the Tubo region was greatly influenced by Indian religions, advocating suffering in this life for blessings in the next, which is why the people had a very strong capacity for endurance.

With these points in mind, it's no wonder that the people of Kunming and Tibet can afford high taxes.

In contrast, the Tang Dynasty first exempted the people from taxes for three years, and then set such low taxes. These people in Kunming and Tibet must have been overjoyed.

It's no wonder that there hasn't been any unrest in Kunming and Tibet in recent years.

In summary, the high tax system of Tibet was certainly undesirable, but the method of collecting taxes according to a certain rate could be adopted to encourage officials and noble families to increase tax revenue.

This is a very difficult task and will inevitably be opposed by all the powerful figures in power.

However, it is no longer the sixth year of Yonghui. With Li Zhi's current prestige, he can forcefully push forward.

Moreover, taxation based on rates would allow for a unified tax standard across all regions of the Tang Dynasty, ensuring that Tang people and non-Han people were treated equally, and that no one would be disadvantaged.

The problem now is that the people in places like Kunzang, Baekje, and Yeongju, where the tax standards were originally lower than those in other prefectures and counties, are likely to be dissatisfied with the sudden unification of the standards.

For example, the tax rate for people in the Kunming-Tibet region has always been only half that of Zhengzhou.

If you ask them to align with other states and counties at this point, they won't be grateful for the previous low taxes; instead, they'll be resentful because of the sudden increase in tax rates. That's human nature.

Of course, there are ways to resolve this issue.

Li Zhi looked up at Lu Dongzan.

Lu Dongzan seemed to have discerned Li Zhi's thoughts and asked, "Does Your Majesty intend to collect taxes according to the established tax rate and to standardize the tax in all prefectures and counties?"

Li Zhi smiled and asked, "What do you think of doing this, Lu Qing?"

Lu Dongzan said, "I think it's a good idea, but if the tax rate is unified, the people in the Kunlun-Tibet region may be dissatisfied."

Li Zhi asked, "Then what should we do?"

"I have a solution that can resolve this issue."

Li Zhi's eyes flashed: "Does Lu Qing have any ideas?"

Lu Dongzan said, "If Your Majesty trusts Lu Dongzan, you may send Lu Dongzan to Kunlun and Tibet, where I will be in charge of the tax reform in the Kunlun and Tibet region."

"In this way, the people of Kunzang will only resent me and Tibet. Your Majesty can achieve your goal and also win the hearts of the people of Kunzang back to the Tang Dynasty."

Seeing that he had taken the initiative to bring it up, Li Zhi couldn't help but praise him for being sensible, and slowly said, "Lord Lu is indeed sensible. Do you have any requests?"

Gar Tongtsen patted his chest and said, "Since Tibet has submitted to the Tang Dynasty, it is only right and proper for Gar Tongtsen to share Your Majesty's burdens. I dare not make any demands."

Li Zhi pondered for a moment and said, "Here's what we'll do. After you accomplish this, I'll grant you permission to return to Tibet. You can return to Chang'an at the end of this year. I still have many things to consult with Minister Lu in the future."

Lu Dongzan was overjoyed and patted his chest in gratitude.

(End of this chapter)