"Did you hear anything interesting in town last night?"

When yingyue heard this, she saw that there was no one around, so she said, "there is no interesting thing, but she heard a big event related to the imperial examination, and was about to report it to the young lady."

Wen Wan nodded and asked, "what's the big deal?"

Yingyue said, "it is said that this year's imperial examination, to increase the test Fu."

Wen Wanqing was stunned. In previous years, there were only four books and five classics, the application of laws and regulations, and the theory of tactics. How could this year when it was her turn to participate, the imperial court had one more Fu?

Wenwanqing blinked. She stood up helplessly and went to the study. Originally, she wanted to have a good rest and combine work with rest. But now, she'd better continue to study hard.

Fortunately, it's hard to do Fu for Wen Wanqing. In his study, Wen Wanqing wrote several Fu on different themes.

Looking at the quality of these Fu, we can see that they are quite satisfied with their gentleness and clearness. At least their literary grace and rhythm are very satisfactory.

Although Wen Wanqing used to love reading books, he was not proficient in the four books and five classics related to the science and Technology Bureau, and the imperial court decrees were read only in part.

In this year's imperial examination, whether she can pass the law or not is entirely up to fate. Because she guessed that the imperial court would change the tax, she made a surprise attack on the tax law. But what if the imperial examination didn't test tax!

Wen Wanqing couldn't help it. After all, she had to read through the four books and five classics in three months, and she had no time to read through the court decrees.

After all, there are 240 existing constitutions and effective laws, 706 administrative regulations and more than 8600 local regulations. According to incomplete statistics, so far, more than 2000 laws, more than 4000 regulations and more than 5000 rules have been promulgated.

It's impossible to finish reading so many decrees in three months. Even the officials specializing in decrees may not remember all of them.

Therefore, Wen Wanqing can only focus on tax law and carry out surprise study.

Until Wen Wanqing, whether her method is effective or not depends entirely on luck.

I just don't know if the Lord is on her side.

After thinking about it, she turned over the summary of the tax laws and regulations she had sorted out.

It suddenly occurred to Wen Wanqing that the imperial court wanted to reform the tax law anyway. Why don't she just think about a new tax law? That's the content!

Wen Wanqing carefully read the information about taxation, and immediately she had an idea in her heart. She didn't know why no one had raised this point for so many years. Maybe it's because it's a fan of the authorities, or maybe it's because it's closely related to their vital interests?

Now the tax collection of the imperial court is based on the person's head and the acreage of land, and the tax is paid according to the custom. According to the field law, three stones for forage and two stones for straw should be paid to the state for each hectare of land. If you conceal the land and pay less or no taxes, you will be punished by law. If the lower officials had already collected the land rent from the peasants and did not report it, they would be punished as "hiding the land". In addition, "household tax" and "mouth tax" are also levied, which is the so-called head tax.

Wen Wanqing thought about it and wrote down the three words of "equal field system" on the paper.

Then she did not rush to write, but first conceived in her mind.

First of all, it is a system of distributing land according to the population. Part of the land is owned by them after a certain number of years of cultivation, and part of the land is returned to the government after their death.

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