正文 螳臂当车（1）(第3页/共3页)
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和谐的论调，都默不作声。比玉嗤了声道：“现在国库刚刚充盈，而你却嚷着要减赋！这是何道理？”
舒晏不理比玉，而是继续对司马炎道：“臣所说的减赋，并不需要普遍的减赋，而是想为天下所有失去父母的孤儿们减赋。”
“为孤儿们减赋？”司马炎问。
“是的。”舒晏道，“按咱们大晋现行律令规定：男女十六岁到六十岁为正丁，需要全额缴纳赋税；十三岁到十五岁，六十一岁到六十五岁为次丁，要缴纳半额的赋税；十二岁以下、六十六岁以上为老小，不课税。也就是说失去父母的孤儿，到了十三岁就要缴纳半额的赋税了，而到了十六岁，就要像大人一样承担全额的赋税。”
比玉道：“这很正常啊，有什么问题吗？”
“有问题，相当有问题。我认为朝廷应该修改法令，将成丁年龄的下限由十六岁提高至二十岁，上限由六十岁降至五十八岁；将次丁年龄的下限由十三岁提高至十六岁，同时将上限由六十五岁降低为六十三岁。”
“你的意思是，孤儿们到了二十岁才按正丁标准缴纳赋税，到了十六岁才按次丁标准缴纳赋税，老者则是五十八岁就按照次丁缴纳，六十三岁以上就全免”司马炎捋着胡子，垂眸对舒晏淡淡一笑道，“你这样信口一说很容易，但你知道如果这样一来，朝廷每年要减少多少财赋收入吗？”
“赋税肯定会减少一些的，但是臣刚刚说过的，现在天下百姓户数和课田数正在逐年增加，臣已经粗略计算过了，增加的那几百万的粟和绢、绵，完全可以抵消对孤儿们减免的赋税！”
百官们一片哗然，他们想不到这个小小的尚书郎居然敢冒君臣百官之大不伪，说出这样的话来。
司马炎见舒晏说得正气凛然，真心是为天下百姓着想，他很纳闷，便问道：“朕想知道，你为什么，想起为那些孤儿减赋？”
见皇上如此问，舒晏看了看旁边不谙世事却又骄横傲慢的施比玉，说道：“陛下，秘书郎出身豪门，哪里知道普通百姓的苦楚。臣虽与秘书郎当年同在汝阴，而且同龄，但却有着截然不同的童年，我们两个就是豪门公子与寒门孤儿的典型代表。他家广有田地、奴仆，是钟鸣鼎食之家，虽广有钱才，但凭借其家族的地位，可以不用缴纳任何赋税；而微臣我，十三岁就失去父母，不得不独立承担家计，品尝了各种艰辛，按规定，从那年起是要承担各种赋税的，幸亏受到地方亭长的照顾，免除了几年的徭役。原因就是我父母是因防洪护堤去世的。臣虽受到照顾，可全天下像我一样成为孤儿的人何止千千万万？他们的父母因为各种原因离世，本来就生活艰难，但他们小小年纪还要承受着巨大的赋税重担，而且大多数不可能有任何的减免。如果遇到水旱之灾，人为之祸，就可能面临破产，变卖田地，资不抵债者甚至可能举家沦为别人的奴隶。臣出身寒门，所以对此深有感触。这并非空穴来风，自我的家乡到弘农郡，臣曾亲眼目睹过的，这样的事情很多很多，非止一例。所以请陛下修改法令，提高成丁年龄，以体恤孤儿，救他们于水火。”
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