Judge of the Song Dynasty Chapter 604: Buying tax (below)

Officer, I must be afraid.

But the problem is, the chief judge is also an official!

And now the chief judge is in charge!

Those fluttering households wanted to discuss countermeasures with the government in advance, but the government ignored them at all, but if they took all these charges, then they might be finished!

But if Er Bi's defense is used to solve this problem, then they can rely on the imperial court and justice to avoid retaliation from the government.

The two evils are the lesser of two evils, and they were forced to take Li Min's suggestion.

After all, the Hezhong Mansion is not the only one in the government, so doing so is still a chance.

Then the plaintiffs appeared in court one after another, without exception, all accusing the hooligans hired by the households, over-taxing, abusing violence, causing them great losses, the situation is almost the same.

On the other hand, Li Min took the trouble to transfer all the responsibilities to the government, and really didn't give him any kindness.

After repeating this, the people outside the courtyard were already gasping for breath,

But their emotions have been transferred by Li Min to the government, which is the root of all evil.

This is really a crooked upper beam and a crooked lower beam.

The government itself is so virtuous, and in the process of collecting taxes, it also tries its best to exploit the people. Anyway, various methods are emerging one after another. Do you think those who are robbing households can still obey the law and collect taxes?

It is impossible.

There is something good in the top, but there must be a lot in the bottom. They will only take more extreme measures.

The officials who are not leaders have also laid down now. After the last time they and the squires exchanged underwear, they have gradually become accustomed to it. Whatever you like to say, what should we do or what should we do.

It's that simple.

Everyone still had to lose face in the first round, but the second round was relatively more relaxed.

The key point is that the target of the other party's complaint is the government, not a certain official.

However, judging from the lawsuits of both parties, this lawsuit has nothing to do with the government, but after this question, the government is everywhere. Anyway, the defendant almost put all the responsibility on government.

You said that my client charged more taxes. The problem is that the government also collects in the same way. I don’t calculate according to the government’s various conversions and transfers. Did I create my own tax law?

If you want to ask the officials, I'm afraid the lawsuit won't go through.

However, Er Bi, both the prosecution and the defense, did not take the initiative to ask the officials to come out for questioning.

Although this Fan Zhen has been in Erbi not long ago, he has been an official for decades, but he is very experienced. His client has caused direct harm. If he sends officials to come up for questioning, it will not only cause extra problems, but also make the entire lawsuit very complicated, and it will also make his lawsuit chaotic. The audience will wonder, who are you suing? ?

At the same time, it will also make people suspect his intentions, whether Xiang Zhuang's sword dance is aimed at Pei Gong.

But he never raised any doubts about Li Min and the others transferring the responsibility to the government. No matter how Li Min transfers it, because Li Min only transfers it and does not refute it. It's **** for tat, but it's actually fun.

As far as Li Min is concerned, they have enough evidence to shift the responsibility to the government. Who can't see the pile of **** on the government's ass, so it is actually very beneficial for him not to pass on officials to come up for questioning Yes, at least the government has no chance to refute.

Since the plaintiff doesn't pass it on, he won't pass it on even more.

Zhang Fei is very clear about the thoughts of both parties, but for him, if he does not send an official to ask about the situation, his verdict cannot be passed, so he took the initiative to send an official to the court.

The name of this official is Li Siwen, and he is a supervisor. This kind of supervisor belongs to the lowest-level financial affairs officer, and most of them are dispatch officials.

According to the system of the Song Dynasty, this kind of sending officials are powerful officials, but because they belong to the lowest level, they do all the dirty work, which is relatively lowly, and is better than officials , these general officials who come from the imperial examination are unwilling to be this official, so many prison officials are hired from outside, or they are promoted from the outside, and there are mixed fish and dragons inside,

But they are also the officials who are in charge of the most affairs. They are in charge of all taxes, treasury, miscellaneous operations, and monopoly in this state and county.

They constituted the largest financial and taxation bureaucrats in the Northern Song Dynasty.

And this Li Siwen is the supervisor who specializes in shopping.

"The president of the court ordered Li Jianwu to appear in court today, mainly to understand clearly the government's tax system."

Zhang Fei asked very seriously: "Could Supervisor Li explain why the government would use the commercial tax in some markets, and even the two taxes in some villages?"

Li Siwen replied: "This is because those places are very remote, and the government has no manpower for the time being. If the local supervision is established to collect taxes, this is the only way to collect taxes. Moreover, for the government, This is a way to save money and effort, killing two birds with one stone.”

Zhang Fei asked again: "Then how does the government sell these taxes by rushing to buy?"

Li Siwen replied: "Our supervisory affairs adopt the method of sealing and submitting the form, that is, the householder writes his price in the form, and then seals it and submits it. The highest price wins."

Zhang Fei nodded slightly, and continued to ask: "Before bidding, will the government give a reserve price?"

Li Siwen nodded and said, "Generally yes."

Zhang Fei asked: "Then I don't know how the government calculates the reserve price, for example, the purchase tax."

Li Siwen suddenly looked at Zhang Fei cautiously, thought for a while, and then replied: "The government evaluates based on the local tax revenue in previous years, as well as the local household registration number and field mu tax, and finally gives a base price."

Zhang Fei nodded slightly, and said: "The chief judge assumes that the future tax revenue of a certain market is 100 guan, how much reserve price will the general government give?"

As soon as this question came up, the Four Little King Kong, Xu Zhiqian, and Su Zhe all focused their attention on Li Siwen.

Li Siwen thought about it for a while, "It's not certain, it's probably between eighty and one hundred."

When some officials heard the words, they immediately showed depression.

Zhang Fei said: "That is to say, for puhuhu, the profit is between 0 and 20 yuan?"

"You can't say that."

Li Siwen shook his head and said: "Because the commercial tax that was bought by the government is generally difficult for the government to collect, so the tax collected in previous years is not a full amount of tax.

In addition, the households that are purchased can be paid in installments, and if they continue to purchase the commercial tax of a certain market, the government will often give them preferential treatment in the second year and reduce the price appropriately. is profitable. "

The four little king kong couldn't help making eye contact after hearing this, as if they were saying, this man is a master!

Actually, these supervisors and officials are far more difficult to deal with than Wei Yingfang and the others, because they have experienced many battles and deal with all kinds of troublesome things every day, and they can deal with various situations calmly.

Wei Yingfang and the others are just looking ruthless, but it is relatively easy to find flaws from their mouths.

This question by Zhang Fei is actually a trap. If the tax is 100 guan, and you buy it at a price of 100 guan, then if the businessman wants to make money, he must generate extra profits in the process, so it must be the common people. to bear.

But he answered very well, this hundred guan is not necessarily a full tax, because these rush purchase taxes are very difficult to collect, if it is easy to collect, the government will not use it to rush to buy.

Since the government does not receive the full amount of tax, then you have to receive the full amount of tax, and you will earn money if you hit the household.

But this is uncertain.

Zhang Fei asked again: "Just now Li Jianwu said that if the purchase is made for two consecutive years, the government will give preferential treatment. Regarding this continuous purchase, is it mandatory?"

"Generally not mandatory."

Li Siwen said: "But if the buyer does not want to continue to buy, he must submit an application in October every year, so that the government is ready to take the tax and continue to buy. If it is overdue, the government will also give accommodation. As long as someone is willing to take over, it can still be transferred, but if no one is willing to take over, the government will ask the original buyer to continue buying for one year."

After hearing this, Li Min couldn't help asking his assistant: "Is this the case?"

The assistant immediately said: "There is such a rule, but if you want to apply, you will have to go through a lot of review. The government may send someone to negotiate with you, or they may ignore you. If you drag it on, you will be overdue." , these two official characters, how can we beat them."

The officials of the Northern Song Dynasty all understood the law. Because of the compulsory courses, they would not blatantly break the law. They would know how to evade the law and design some rules to exploit the common people and the rich.

The regulation is to apply in October, but the problem is that your application can only be counted if it reaches the supervisory official.

And Zhang Fei also expressed doubts about this, and asked: "What is the reason for this application deadline?"

Li Siwen said: "Most of the discussions on the purchase tax are carried out in November every year, so the application must be submitted in October at the latest before we can carry out the tax in November. Hurry to buy. Once November is over, everyone will prepare for the Chinese New Year in December, and it can only be delayed until next year, but by then, it will be difficult to find a buyer immediately."

"So that's what happened." Zhang Fei nodded, and continued to ask: "I don't know if the government has regulations, how much tax money can they collect at most?"

"No."

Li Siwen said: "The purchase tax is mainly concentrated in the commercial tax in the market, but the commercial tax is uncertain, and we can't stipulate it. Although there are a few agricultural taxes, the agricultural tax is also uncertain. For example It is said that under natural disasters, the imperial court will give appropriate relief, or that the imperial court will suddenly pardon some people's taxes, but there is no way to specify the specific amount.

But everyone must abide by the law. We have already stated in the contract how many households or which market is taxed. Naturally, this tax must comply with the tax law. This should not need to be written in the contract. "

Zhang Fei asked again: "Then if the tax is lowered, will the government provide subsidies or support?"

Li Siwen shook his head and said, "No. Even folks would not do this."

Zhang Fei nodded, and continued to ask: "Then what will the government do if there is a violent tax payment during the tax collection process?"

Li Siwen immediately said: "It's not our business, we just go shopping."

This answer is really watertight.

Finally, he kicked the ball directly to the county government.

Zhang Fei could only send the county lieutenant Liu Daxing to testify in court. The county lieutenant is in charge of public security matters, which is equivalent to the current royal police.

Liu Daxing said: "There are indeed people who come to complain. If the evidence is convincing, we will punish them, but often the people resist paying taxes first, and the two sides have conflicts, and we don't know where the supervision is. How do the households sign the contract, so many things are not easy for us to manage. In fact, their tax supervisors have the power to handle such matters. Generally, tax disputes that occur in the market are also handled by them. Our county government mainly It's about thieves and thieves."

Li Siwen, who just came down, stood up directly and said: "We have the right to deal with such matters, but the premise is that the market is still under our control, and the market we bought is not under our control. I don’t have anyone there, how to manage it should be handled by the county government, after all those markets are under the jurisdiction of the county government.”

Liu Daxing immediately retorted: "We don't know the contract between you. If it is said that you will be arrested if you violate the law, then most of the people resist paying taxes first. Then we have to arrest them all." /

The two sides began to kick each other.

I have to say that playing football in the Song Dynasty was quite simple, because the power was too dispersed and there was a lot of overlap. Once something happened, it was difficult to find who was responsible.

In fact, the power of the prison official is not small. He has the right to execute moss punishment and punish the people who do not pay taxes.

However, it is really hard to say whether the market that has been bought is under the jurisdiction of the supervisory officials. After all, there is no one in their supervisory affairs. If you look for the county government, you won't look for them.

But it does not belong to the county government. If you are responsible for the affairs, then you should be responsible, not the county government. The key county government does not know how the contract between you is signed.

Their taijiquan performance was exchanged for the loudest boos and thousands of contemptuous looks from the audience.

You guys still play like this under the watchful eyes of everyone, do you really think we are stupid?

Aren't you all in the same group?

But they didn't play it for the common people, but for the imperial court. Didn't your imperial court talk about evidence?

OK!

Then we'll play football with each other, we don't know who's in charge of it, you understand?

Because they are not defendants, Zhang Fei only asked some professional questions.

After the booing, the two sides entered the stage of the closing statement.

Fan Zhen stood up first, and said: "The country has state laws, and the family has family rules. In our dynasty, whether it is commercial tax or agricultural tax, there are very detailed regulations. The current evidence has fully proved that the defendant did not They did not collect taxes according to the tax law. They collected double or even several times the tax from my client.

As for the tax calculation law mentioned by Fang Er, first of all, they have no basis. Secondly, those people did not explain clearly to my client why they have to pay so much tax, but of course the people have the right Ask clearly, and before they understand it, the people also have the right to refuse to pay.

However, the other party resorted to violent methods, such as robbing, forcing, or even belittling my client's wife, thus causing huge losses to my client. The defendant compensates my client for all losses and pursues their criminal responsibility. "

After these two lawsuits, Zhang Fei probably also figured out Fan Zhen's style, which is not aggressive and doesn't ask too many questions, but he can always grasp the most critical questions.

I don't care how they play football, and it has nothing to do with me. I only care about the interests of my client.

After Fan Zhen sat down, Li Min stood up and said, "The other party is right. The country has state laws, and the family has family rules, but my clients have strictly abided by the contract with the government, and the government Powers conferred on my client.

The other party said that my client charged more taxes, which is groundless, because in the contract, there is no regulation on how much tax my client can collect at most. At the same time, there are many regulations in the contract, all of which emphasize one point , The household is responsible for its own profits and losses, which all encourages the household to charge more and earn more.

As for this point, Li Jianguan’s answer just now can give sufficient proof. When the tax collected by several of my clients is far lower than the purchase fee, the government will not give any subsidy to my client. Well, the government even forbids my client to refuse to continue buying when the contract expires.

In other words, if you charge more or less, you can only rely on your own ability. As for the violent means accused by the other party, it was taken out of context. Facts have proved that it was the other party who refused to pay taxes first, and my client's subordinates would resort to violent means.

You must know that the power of my client comes from the supervisory office, and the supervisory office can impose a penalty of moss on the face of tax refusal, up to sixty mosses.

Then my client should also have this power, but our client did not do this either. They just used force to take away the corresponding taxes. The purpose of this is to tax, not to hurt people.

This is even a means of self-protection. The evidence I provided just now can prove that many tax collectors hired by Huhuhu were injured by those villagers, but the government will not give any support.

If someone accuses the purchase contract that there is a problem, it is difficult for me to object, but I cannot accuse several of my clients of guilt, because it is unreasonable, and several of my clients are completely in compliance with the government. contract. Therefore, I implore the President to acquit several of my clients. "

"Thank you, both parties, for your statements."

Zhang Fei nodded, turned his head to look at the assistant jury, and said, "Eight assistants, do you have any results?"

Eight people nodded at the same time without hesitation.

Zhang Fei smiled, and said: "If you need to think carefully, the chief judge can also give you some time to think."

The eight assistant judges shook their heads in unison, expressing that it was absolutely unnecessary.

"Alright then!"

Zhang Fei smiled and nodded, and then asked: "If you think the plaintiff should win the case, please raise your hand."

The eight assistant judges raised their hands at the same time, wishing they could all stand up.

It's still worth thinking about, the plaintiff must win!

The behavior of the other party is abhorrent.

"Thank you for your assistance."

Zhang Fei nodded with a smile, picked up his teacup and took a breath, then suddenly asked the four little King Kong in front: "You guys!"

As soon as the words came out, the four of them wanted to bury their heads in the copywriting.

"Wow, you guys are so good."

Zhang Fei was so angry that he kicked immediately, but the four of them remained unmoved and kept their heads silent.

This is a bit too difficult, because after asking and asking, the responsibility seems to be entirely on the government, but the government in question is not a party to the case, and they don't know how to judge at all.

"It's really worthless!"

Zhang Fei shook his head, glanced at him, and then said loudly: "In terms of reason, the president of the judge also agrees with the judgment of the eight assistant judges, but in terms of legal principles, the president of the judge is temporarily unable to judge whether the defendant Guilty."

As soon as the words came out, everyone was stunned.

Is this not enough to convict the defendant?

Chairman, what's your situation?

Zhang Fei explained: "Because in the law of my dynasty, there is no prohibition on the use of violence by tax collectors in the face of the other party's refusal to pay taxes. According to the testimony of previous witnesses, the premise of the defendant's use of violence , all because the other party refused to pay taxes first.

Then the point of contention is whether the defendant's tax that the people are required to pay is legal? If it is illegal, the defendant can be found guilty, but if it is legal, then they are innocent.

The legal tax amount is not stipulated in detail in the purchase contract signed between the government and the household. The reason given by Supervisor Li is that the tax rate changes from time to time, and everyone should abide by the tax collection according to the law. This is a common sense, so there is no need to write it into the contract.

But what Supervisor Li didn't consider is that tax collection according to law only restrains tax collectors, not the people. The people only need to abide by the law and pay taxes.

Puhu belongs to the people, not officials, so they don't need to abide by the law to collect taxes. He only needs to abide by the contract with the government. This is like if the government hires people to collect taxes, those people only need to follow orders, and There is no need to collect taxes according to the law. They will collect as much as the above requires. At the same time, the responsibility is borne by the government. However, the government did not specify the specific tax amount, tax collection principles and regulations in the relevant purchase contract. This is obviously It should not be, and this point will benefit the defendant.

As for the defendant's proof of tax collection, they believe that their tax calculation method is based on the government's tax calculation method. This has nothing to do with the plaintiff, and should be a dispute between the defendant and the government.

Therefore, the president of this court suggests that if the plaintiff feels wronged, he should sue the government to recover the corresponding compensation, not the defendant, because the tax law relationship only exists between the people and the government, and the government When facing the people, there is also an unshirkable responsibility. As for who should bear this responsibility, it is a dispute between the defendant and the government.

So, judging from the current confession alone, the chief judge cannot convict the defendant.

However, one thing is certain, that is, there are many problems in this contract, among which responsibilities and obligations are not clearly defined. , It is forbidden for the government to make any tax purchases from anyone in any region. If there is a tax sales tax agreement for several years, starting from next year, all will be suspended. "

When they heard the last paragraph, the expressions of the officials present changed drastically. Some even stood up directly and glared at Zhang Fei.

If the imperial court directly convicts the government based on the evidence, they are still prepared in their hearts. They all know the bad things in it, but you directly prohibit the purchase of taxes. Power encroachment.

Because the purchase tax is an administrative system.

However, Zhang Fei did not notice their behavior, but asked Fan Zhen and Li Min: "I wonder if the defendant and the plaintiff have objections to this judgment?"

Both Li Min and Fan Zhen expressed no objection.

Zhang Fei asked Su Zhe again: "Does the procuratorate have objections to this?"

Su Zhe said with a smile: "The procuratorate has no objection."

Zhang Fei hit the gavel immediately, "Leave the court."