This approach would completely liberate the Great Yi Dynasty from its dependence on food production. The emphasis on agriculture could be significantly reduced. This was a civilization of cultivators. A Destiny Dynasty was the kingdom of cultivators. It was neither feasible nor necessary to devote the majority of manpower and resources to farming. That would be a waste—utterly pointless.
Never again shall land taxes be levied. The term "tax" here referred specifically to land tax.
Yi Tianxing wanted to free the minds of the common people—not to let them remain fixated on tilling the soil, but to redirect their attention toward cultivation, toward advancing civilization, toward innovation and the creation of new ideas and technologies. Those with talent could pursue the path of cultivation and become powerful individuals. Whether they entered the military or joined the Hall of Hunters, there would be excellent opportunities for all.
To grow stronger—constantly stronger—so that every person became like a dragon… That was the vision Yi Tianxing held for his people.
"Approved!!"
Yi Tianxing nodded and said solemnly, "Every Immortal City shall allocate a section of land to serve as imperial farmland, and this shall be established as national policy. Commoners will be hired to farm these lands, and they must be paid promptly. The imperial granaries in each city must be filled within one year. Prepare for every contingency."
In his vision, the scale of these granaries would be immense—large enough to feed a population of millions for ten years without depletion. In ordinary circumstances, such storage would lead to spoilage, rats, and waste. But within a cultivation-based civilization, such issues were no longer inevitable. With spatial gear and storage treasures, food could be stored in compact, hidden spaces, and preserved for much longer durations. As long as no accidents occurred, food stored in such items could remain fresh for hundreds, even thousands, of years.
These imperial granaries could be hidden anywhere—ensuring secrecy and safety.
"Land tax can be abolished, but taxation cannot," said Huang Chengyan. "Without taxes, the dynasty would have no income. How could it gather wealth and continue building the Great Yi Dynasty? Taxation is an essential pillar of a dynasty's authority."
Abolishing land tax was a benevolent and virtuous policy that favored the people. However, abolishing all taxes would be unsustainable. Even the wealthiest foundation would eventually be depleted. Without taxes, how could a dynasty retain its dignity and command?
The promise to never again levy land taxes was already a virtuous policy. But when it came to taxation, one could not be so lenient.
The ministers in the great hall all nodded in agreement.
"Taxes must be collected. A realm without taxation is not a country. However, how much to collect, and what types of taxes to impose, must be carefully considered. As for taxation, I have a few modest ideas of my own," Yi Tianxing said with a faint smile.
Taxation could take many forms.
In ancient times, the Qing Dynasty had declared a national policy of "never increasing land taxes," to display its benevolence and virtue to the people. But in reality, the land tax rate at that time was already very high. "Never increasing taxes" just meant freezing them at that elevated level. Meanwhile, they piled on additional layers of miscellaneous and harsh levies. The result? The burden of indirect taxes became even heavier than the land tax itself.
That so-called policy of "never increasing taxes" was nothing more than a fig leaf to cover up the excesses of the Qing—completely useless.
Yi Tianxing had no intention of making such a contradictory, self-defeating move—publicly abolishing land taxes while quietly imposing countless other absurd charges. That would only humiliate himself.
"Please enlighten us, Your Majesty," the ministers said in unison.
Everyone knew taxation was a complicated matter in any dynasty.
In ancient Huaxia, taxation had long focused on land-based taxes—land, household, and poll taxes—while supplementing them with commercial taxes like tariffs and market fees. This system originated in the Western Zhou and Spring and Autumn periods, became more refined during the Qin and Han, and evolved throughout the dynasties. Later, during the Song, Yuan, Ming, and Qing, land annexation increased, and these three taxes were eventually merged. Meanwhile, commercial and commodity taxes on salt, tea, and alcohol became key sources of income in the later feudal era.
In practice, the system was complex, often involving repeated and overlapping levies. Calculating it all could be nightmarishly convoluted.
Yi Tianxing had no intention of replicating that mess.
All his systems had to be efficient and streamlined.
Only with speed and effectiveness could a brighter civilization be built—one that would quickly strengthen the Great Yi Dynasty and enrich its foundation.
"I have decided," Yi Tianxing said, "that we will levy only two types of taxes—a commercial tax and a transit tax."
"Will the commercial tax be based on the nature of the goods sold?" Wu Yong asked with some doubt. "And does the transit tax mean a toll at the city gates?"
"The commercial tax will be flat and unified—no matter the product, whether valuable or cheap, the tax rate will always be ten percent. One-tenth of the item's value shall be collected as tax. This applies to all transactions," Yi Tianxing declared.
"As for the transit tax, it is not a gate toll, but rather the fee for using teleportation arrays. All teleportation between Immortal Cities will be managed and taxed by the state. The cost covers operational expenses of the arrays, while the remainder becomes part of the dynasty's tax revenue. As for entry into or exit from cities—no gate tolls shall be levied."
A commercial tax of ten percent—neither too high nor too low—was well within an acceptable range. And teleportation arrays would be a major source of revenue. Since all arrays were constructed by the Great Yi Dynasty and controlled by the government, each teleportation would come with a fee, calculated based on the distance traveled. Part of that fee would cover the array's maintenance and operation, while the rest would be pure profit.
Given the convenience of teleportation and the ever-present danger of the wilderness, most people would naturally choose arrays for travel. After all, the cities were far apart, and venturing into the wild was tantamount to gambling with one's life.
Based on the number of people using the arrays each day, the profit potential was astronomical. As a source of taxation, this was a gold mine.
Xue Jin, who currently oversaw the Ministry of Revenue, visibly relaxed. That department managed the dynasty's finances—every division needed money to function. Without funds, his job would become incredibly difficult.
As for the ten-percent commercial tax, Xue Jin, once a merchant himself, believed it was perfectly viable. If a merchant's business succeeded, the profits could be staggering. Ten percent? That was modest—a truly benevolent policy.
As one policy after another was finalized, the systems of the Great Yi Dynasty began to take shape. Everything was laid out in meticulous detail, and once the court dispersed, preparations could immediately begin.
Unknowingly, time passed.
The morning court had lasted all the way into the afternoon.
During the session, Lai He personally cooked and delivered delicacies into the Hall of Heavenly Mandate. The ministers dined inside as the intense discussions continued, steadily perfecting the governance structure of the dynasty.
Just then, a look of joy flickered across Yi Tianxing's face.
With a single thought, his consciousness entered the Sea of Destiny Clouds—arriving inside the Pool of Fate.
There, he saw it—a crystal orb like a radiant star. Within the orb, countless miniature stars gathered, forming a vast starry sea. Brilliant nebulas danced throughout, and myriad stars pulsed with life—each one entirely unique.
No two stars were identical.
Amid the infinite cosmos stood a figure—a divine celestial maiden, exquisitely lifelike. She presided over the starry sky, her body glowing with boundless starlight. She seemed to be a supreme goddess, ruling over all.
"Xing'er!!"
Yi Tianxing's eyes lit up with delight as he recognized the figure.
It was the true spirit of the Starweb, whom he had acknowledged as his daughter and named Yi Xinghai. Compared to before, she now seemed even deeper, more mysterious and unfathomable.
Upon her forehead, an ethereal celestial eye had appeared.
The entire starry realm now shimmered with dreamlike hues. Countless starlights flowed and shifted—an unknown transformation had clearly taken place. Most striking of all, a brilliant star ring now orbited her body.
That ring rotated gracefully, glimmering with countless stars like a vast galactic river. The sight was stunning—like a realm unto itself, filled with dreamy colors and flickering images, as if scenes from countless stories played within it.
"Xing'er greets Father."
The Starweb's spirit opened her eyes and looked at Yi Tianxing, her gaze softening with a trace of human-like joy. She seemed genuinely pleased by his presence.
"You… you've completed your transformation," Yi Tianxing said with a smile, sensing the profound change.
"Yes," Xinghai replied quickly. "I have successfully merged the Eye of the Magus and the Illusion Spirit Pearl, drawing on the powers of both artifacts. Through this, the Starweb has evolved and ascended—it is now a Profound-grade wondrous treasure. Furthermore, it is now connected to the Great Yi Dynasty's fate. As long as the dynasty endures, the Starweb cannot be destroyed."
Her eyes shimmered with growing emotion—she was becoming more and more like a real person.
"Now that the two artifacts have fully merged and the Starweb has advanced," Yi Tianxing asked, "what new powers does it possess?"
The Starweb would undoubtedly be a core pillar of the Great Yi Dynasty.
