第237章 税赋主要来源-酒税(2 / 2)

但朝廷虽然有规定,但实际收得非常少,比如在崇祯年间江南征酒税,官为纶栗,每酒一斤,纳钱一文,改槽坊为官店,建者依私盐律治罪。

即便如此,但各地征收上来的酒税仍然非常少,究其原因主要是大明从上到下小民思想,从上到下怠政思想。

例如洪武年间山西有关税吏提前完成税收工作上奏朝廷请求封赏,但朱元璋反而认为其鱼肉百姓,而将其削职为民,如此大大损害各地税吏的积极性,到最后税吏以不征收税收、少征收税收为荣。

但现在不同,不但以集市为中心建立乡公所保证税收征收,作为穿越者更明白税收真正来源。

在那以后,颁布酒税,在粮荒期间酒税征收到太平时期一倍以上。

食盐生产与零售环节不易控制,但经销批发缓解容易受控,如此食盐是在生产零售环节施行备案制度,而在批发商环节施行特许经营制度。

而酒则不同,生产环节非常容易受控(特别对大作坊),而在零售环节不易控制,如此方式改变,那就是生产环节施行特许经营制度,而经销零售则施行备案制度。

按照北宋模式,上等酒每升(2斤,一般500毫升一斤)20文铜钱,中等就15文铜钱,下等酒10文铜钱(北宋是上等20文、下等18文),向经销商销售时征收酒税。

饥荒时节为了减少粮食消耗,酒税征收比例则可上调,如上等酒每升40文铜钱,中登酒30文铜钱,下等酒20文铜钱。

新的酒税明显有点奢侈税的味道,或者尽量照顾普通大众,即便在饥荒时节酒税也与过去太平时节相差无几,普通大众受影响不大。

而那些喜饮上等酒的即便多一点银子,但一个个本来就有钱,多这点银子也没有什么大不了。

酒税与盐税不一样,在古代食盐是不论富贵贫贱每天都要吃,如果不吃的话会腰腿无力,根本干不了农活。

而酒则不一样,虽然大家都喝,但贫困家庭喝得少一点,而豪门大户不但都喝的是上等酒,而且喝得非常多。

正如宋朝酒税一年达数百万贯银子之数,明朝人口倍与宋朝,如果按照同样标准征收的话只会更多。(普通民众四口之家每年10斤酒,也就是5升,酒税50文铜钱)

大明向来是轻徭薄赋的,酒税一经推出虽然有人说三道四的,但绝大多数还是非常接受,毕竟古代常常禁酒(吕布守卫下邳禁酒,部将私自酿酒被责罚,最后投降曹操),现在四川大面积粮荒官府只是多征收一点酒税,而没有禁酒这让很多人感激不尽。

但随后大家感到其中变化,各个乡镇酿酒作坊都登记,各个酒铺、杂货店进酒买酒都如同食盐一样建立进出明细进行管理,大家要想如同过去那样逃避酒税征收难上加难。(古代县以下施行自治,大宋酒税征收也最多到县一级)

军队已经分散各地开始屯田,过去王府庄田甚多,现在很多民众逃荒,大片土地荒废,大家一边整理旱地,一边扶持新苗。

正如靳统武所说那样,春耕的时候能够收到一部分小麦,可以稍稍缓解地方缺粮现象。

而除了军屯之外,各地还有官屯,也就是官府完全供给耕牛、粮食进行屯耕,屯耕完成土地,官府征收四倍于普通民田的税赋。

更多的是民屯,乡亲们凭借自己一己之力进行屯耕,屯耕土地前三年不缴纳任何赋税,与之相反官府衙门还可以每户贷给两担粮食,三年内归还四担粮食。

;..唐家三少的《斗罗大陆2绝世唐门》手游发布啦,想玩的书友们

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