For example, the optics and mechanics in the Mohist Canon, the Pythagorean theorem and geometry in the Zhoubi Suanjing, and the positive and negative numbers, equations, and square roots in the Nine Chapters on the Mathematical Art.

In the past, the government and the imperial court would not do such things, but now they are very active. With the strong promotion of the government, manpower and material resources are gathered, and the archaeological research on previous scientific and technological achievements has made rapid progress.

Therefore, after Zhao Jun's sorting and summarizing, he finally completed a set of basic education suitable for children in the Song Dynasty.

Primary school is from six to twelve years old and focuses on learning literacy and mathematics.

Between the ages of twelve and twenty, he studied Confucianism, mathematics, physics, and chemistry, at a level roughly equivalent to that of elementary school to the eighth grade of junior high school in later generations. After all, it was not that Zhao Jun could not teach the knowledge of the ninth grade of junior high school, but there were no textbooks at all.

Other high school and college knowledge is available.

For example, the "Jia Xian Triangle" invented by Jia Xian is a problem related to the summation of high-order arithmetic series, and the "Increase, Multiplication and Expansion Method" is a numerical solution to high-order equations, both of which are at the high school and university level.

But for ordinary people, basic math is enough.

As long as mathematics education is popularized, there will naturally be more people who devote themselves to the study of mathematics, enter Bianliang University, concentrate on studying mathematical theories, and slowly complete the mathematics of future generations.

In terms of economy, a progressive business tax system is implemented.

In other words, taxes will no longer be determined based on the value of goods, but rather based on the total sales volume of goods. The more goods are sold, the more taxes will be collected, and the less goods are sold, the less taxes will be collected.

This is obviously done to protect the interests of small and medium-sized merchants. After all, the prices of commodities fluctuate and the risks of buying and selling are also very high.

Once you hoard goods and cannot sell them, or the market price fluctuates and the selling price is lower than the cost, and you sell at a loss, it will be a huge loss for small and medium-sized merchants.

However, doing so will inevitably lead to serious problems of tax evasion.

In the past, if taxes were collected based on the total value of goods, the tax department only needed to set up checkpoints at major traffic arteries to collect taxes. This was simple, crude and effective.

But now who knows how much you sold and what the sales amount was?

Therefore, the imperial court reformed the tax system again this year. The agricultural tax is still the two-tax system, and is divided into national tax and local tax. After the tax revenue is collected, a certain amount of tax is divided according to the proportion and handed over to the local government, becoming local tax, and the rest is handed over to the national treasury, becoming national tax.

As local finance, land tax will be used for local development, such as paying salaries to officials, building schools, roads, water conservancy facilities, establishing local industries, promoting economic and agricultural development, etc.

The National Tax Service mobilized part of the imperial guards to form a tax corps, which was coordinated by local and central national tax departments to supervise, strictly investigate and recover tax evasion.

If a businessman wants to buy and sell goods, in addition to going to the Industrial and Commercial Bureau to apply for a business license, he must also go to the State Taxation Bureau to register the value of the goods. After the sale is completed, he must go to the State Taxation Bureau to pay taxes according to the proportion.

The tax checkpoints set up along the way are no longer used for payment, but are used to check whether the goods have been registered with the State Taxation Bureau and whether the value of the goods is similar to the registered value.

That’s not all. After the goods are sold, the tax department will check the accounts, verify and finally determine the taxes, etc.

The whole process is basically the same as in later generations.

However, the disadvantage is also obvious, that is, the more complex the program, the more room there is for manipulation.

On the contrary, the tax that is calculated directly based on the value of goods is much better than the current process in terms of efficiency and execution.

But you can't have your cake and eat it too.

The previous methods dealt a heavy blow to small and medium-sized merchants. Once there were large fluctuations in commodity prices or other unexpected losses, the merchants would go bankrupt, which seriously undermined their enthusiasm.

Now this process protects the interests of small and medium-sized merchants. Even if the goods are not sold, at least they do not have to pay additional taxes. It is much better than before.

Therefore, the new method will test the efficiency, execution and integrity of officials to a greater extent.

To this end, the court's new laws stipulated that taxation should be linked to local finances and the salaries of tax officials. At the same time, tax evasion and tax avoidance were severely punished, with the intensity of the crackdown comparable to that of the Imperial Tax Bureau in later generations.

The last policy is about auditing.

Starting this year, the Audit Department will conduct a national population census, measure arable land, and audit the spending of public funds by county governments.

After the local tax system was reformed, a county had public funds. The whereabouts and approval of these public funds needed to be approved by the local audit bureau and the local censorship department. Once it was discovered that public funds were embezzled or their whereabouts were unknown, the perpetrators would be held accountable.

This can be considered as taking precautions before things go wrong.

For a time, reform was developing in full swing.

However, in July of the second year of the Qingli period, when the summer tax revenue came in, the Constitutional Council began to get restless.

Because after this year's reform, agricultural and commercial taxes have dropped significantly.

Last summer and autumn, agricultural tax revenue was 36.32 million guan, commercial tax and levy revenue totaled 52.49 million guan, foreign trade revenue was 14.94 million guan, and the total revenue was 10,000 guan.

As a result, agricultural taxes plummeted to 8.19 million guan this summer, commercial taxes and levies fell to 17.52 million guan, and only foreign trade revenue increased significantly, reaching 11.29 million guan.

Summer taxes are often higher than autumn taxes because agricultural and commercial activities are mainly concentrated in spring, summer and autumn. Therefore, according to the Ministry of Finance's estimates, this year's tax revenue may be less than 60 million guan.

This is obviously difficult to accept when the three redundancies problem has not yet been solved and the fiscal expenditure is increasing.

On July 8, during the daily meeting in Chongzheng Hall, Lu Yijian reported this issue to Zhao Zhen.

It is the end of summer and the beginning of autumn, and the weather has not yet turned cold and is still a bit hot.

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