Chapter Twenty-Three: Transformation

"After hearing the group leader's words, I feel as if the past ten years I spent studying the classics were for nothing."
"Fortunately, I never had the time to master the eight-legged essay. If I had, even another twenty years would have been wasted!"
"We are truly in awe."
...
Everyone voiced their admiration.
Seeing this, Zhu Cilang suddenly grew solemn and questioned in a commanding tone, "But open your eyes, all of you—can the current Ming dynasty, can the Linqing Tax Division as it stands today, truly achieve this?"
His challenge left the group momentarily speechless.
After a long pause, Chang Zhilang answered bitterly, "Not even one in ten thousand."
"Fiscal policy and taxation are not just the foundation upon which the empire functions; they are the very core of its purpose: secondary distribution. Through the redistribution of tax revenue, the court gains the real power to repair bridges and roads, develop irrigation, and promote agriculture and sericulture, thus fulfilling its duty to benefit all under heaven. That is why I must change this realm. The first step is to establish the system I envision: a tax and fiscal order that truly takes from the people and returns to the people, one that aligns with the mandate of heaven!" Zhu Cilang declared with gravity.
Hearing this, all present nodded solemnly. "For such a righteous cause, we shall follow you without fear of fire or water!"
Zhu Cilang, seeing the six men so earnest, could not help but laugh. "To risk fire and water is excessive. Is there no confidence at all in following me?"
At this, the group let out small, knowing laughs. Chang Zhilang spoke again, "Had anyone else made such claims, I would never have believed them. But since it is Lord Qin-Xia who says so, I trust you—whether I fully understand or not!"
"Haha! What I, Qin-Xia, set out to do is never empty talk of justice. My plans are always grounded in feasibility."

Zhu Cilang continued, "Take commercial taxes, for instance. Some goods are scarce in Linqing, even throughout Shandong—like rice and wheat. Some, like fine brocade handkerchiefs, are so abundant here as to be nearly unsellable. Certain goods yield high profits, while others rely on small margins and high volume. Yet, throughout our Ming realm, we levy a flat tax of one in thirty on all alike. Such a rigid and absurd system has persisted to this day—how preposterous!" Zhu Cilang raised his voice. "But with just a single reform at my hand, I can show you all how a tax, once seen as the state competing with the people for profit, can be transformed into a virtuous policy that enriches millions!"
"Su embroidery and Sichuan embroidery have always been the preserve of officials and the wealthy. Raising their tax rate would not harm the common folk. But rice from Jiangnan is a staple for the people. If we raise the tax on that, the wealthy may not mind, but ordinary families will struggle just to survive."
"By classifying goods and differentiating tax rates, we can increase the taxes on luxury embroideries without harming the people or destabilizing livelihoods, thereby increasing revenue. At the same time, by applying zero tax to imported rice and higher taxes for rice exported from Linqing, we reduce the cost for traders, thereby increasing the stock of rice within Linqing, ultimately driving down the price and benefiting the people. As their burden lightens, more will be able to afford those embroidered handkerchiefs, leading to more imports—and thus, more tax revenue for us!"
"With just a subtle adjustment of tax rates, we can create a fiscal system that plucks the most feathers with the fewest geese honking! Gentlemen, is such virtuous governance not worthy of your pursuit? And am I not worthy of your trust?"
At his words, Chang Zhilang and the others focused intently on Zhu Cilang, each feeling as if a veil had been lifted from their minds.
"We once believed that expanding taxation was the work of villains, contrary to the teachings of the sages. Today, having heard your words, I feel truly enlightened," Chang Zhilang sighed deeply.
Another scholar rose, ashamed. "A moment ago, I scoffed at your ideas, thinking them nothing but robbery of the people's welfare. But now, understanding the strategy in your heart, I, Wu Sen, am deeply ashamed. My so-called virtue was nothing but hypocrisy for personal gain."
Zhu Cilang smiled and bade them sit. "Enough, enough—sit down. Since you all share my aspiration, we are now united in purpose. Save these words for the celebration when the time comes. Our immediate task is to reform the tax rates, take charge of the tax bureau, and establish a truly functional fiscal system capable of secondary distribution, serving both state and people, and living up to the trust of our wise emperor!"
"We are willing to follow you, united and unafraid!" Chang Zhilang and Wu Sen declared, rising to their feet.
At this, Zhu Cilang finally let out a relaxed laugh, asking everyone to sit. He then took out a sheet of paper, leaned against the stack of books at his desk, and addressed the group: "Since we are all in accord, let us discuss the first key points of our work."
"The classification of tax rates!"
"In general, changes to tax rates can be considered from several aspects."
As Zhu Cilang began, Chang Zhilang, without any pretense, seized paper and brush from Zhu Cilang's desk and began writing rapidly.

The others quickly gathered their materials to take notes.
Meanwhile, Zhu Cilang, brow slightly furrowed, organized his thoughts and continued,
"First, distinguish the tax burden's bearer—in other words, after adjusting rates, who ultimately pays? For luxury silks and brocades, higher taxes may only annoy the wealthy with price increases. But lowering or exempting tax on hemp and cotton cloth, goods the common folk rely on, would ease their burden."
"Second, differentiate by scarcity and necessity; establish tiers of tax rates for different goods. Grain has never been too abundant—let it be tax-free. Wine, always a target for consumption control—impose heavy taxes!"
"Third, consider the cost of collection. For trivial commercial taxes of just a few coins, simply exempt them. Of course, this must be carefully managed to prevent policy loopholes. At this early stage, we may set this aside, but in future work, keep an eye on the cost of tax collection. And yes, this cost includes corruption and evasion."
When Zhu Cilang spoke of the first two points, the men were already deeply impressed by his broad and innovative thinking.
But at the third, their pens collectively paused, as if a cold wind had blown through the room.
Only then did they recall Zhu Cilang's actions in the capital—how the entrenched clerks of the Ministry of Revenue, whose positions had lasted for generations, had been swept aside by his hand!
At this realization, each man straightened, silently warning himself to suppress any petty thoughts.