Watching the man leading the donkey and pulling the cart towards Luoyang City, Tang Lao'er said to Tang's mother: "This man is an understanding person, and it is really useful to buy this car." The pen "Fun" Pavilion www.biquge.info mountain goods like these bamboo shoots, people in the mountains are too lazy to dig them, and only people with cars like him can make this money. At the end of the spring, the car money will be earned. This car is really useful for the countrymen! ”

As soon as he finished speaking, he saw the two people coming over in the distance, and hurriedly got up to meet them.

After seeing the ceremony, Qi Benji asked Tang Lao'er: "Uncle, is Qin's second sister-in-law in the restaurant?" ”

"Yes, even Third Sister You is there. The eldest sister in the family said that she wanted to discuss something, and the three of them talked in the room for a long time. We didn't understand what was going on, and we couldn't understand what they were saying. ”

Qi Benji said with a smile: "What they say is naturally the company's business, these are all new terms this year, and it's normal for you to not understand." It's me, and now I don't understand a lot of things when I go home to my family. ”

Tang Lao'er sighed: "Hey, the world is changing too fast this year, and our old man's brains are not enough." You go over there and sit down first, I'll let the little guy serve some food and drinks, and I'll accompany you to have two drinks. ”

Qi Benji waved his hand: "The old man's mind has been received, but we don't have this time." Today, Sister Tang and a few people specially asked me to bring the farmer to come, and there are things to discuss in the company. ”

"What's the trouble for the big guy?"

Seeing that Tang Lao'er was confused, Qi Benji said with a smile: "My husband doesn't know that the government has issued a notice recently, and the company's account officials will be cleared from now on." This account is not something that anyone can do, and it must be examined by the government and issued a birth proclamation before it can be done. Chong Dalang and I went to school in Luoyang City a few days ago, and that's what we learned. ”

Hearing this, Tang Lao'er asked, "Since you can do the accounting, why do you need to find a kind of big man?" ”

"I want to avoid suspicion, this account can't be done by relatives, and someone else must be hired. Since we got this background, I don't know how many people in the city have come to us these days to settle accounts for them. When I think of a kind of big man, I still look at our past friendship. ”

Tang Lao'er didn't understand this, shook his head, and muttered two sentences in his mouth. What's so hard about keeping accounts? There are also a lot of accounts in the restaurant every day, not all of them are remembered by Tang Lao'er, and Tang's mother is in charge, why do you have to invite someone? Lose and earn, anyway, the tax calculation of the government is indispensable, and now the official family manages it so much, how can it even manage the accounts.

But I don't know that for Xu Ping, this is a helpless thing, not really necessary, how could he introduce a similar concept of a certified public accountant in his previous life to this era? For the government, it has increased the difficulty of management.

The establishment of a company is for the private sector to make the economy more dynamic and increase employment opportunities, and for the government, the most important thing is to receive taxes from the company. The reason for the introduction of such an economic entity, in addition to the consideration of promoting the development of the commodity economy, is to change the official source of income.

At this time, the government mainly collected taxes on commerce: residential tax and overtax. The residential tax is a tax levied on fixed shops, which is basically a set amount. Passing the tax is a tax on the trader who sells goods, and the percentage is taken. For merchants of different sizes, the burden of the government is not through taxes, but mainly through the distribution of departments.

One is to buy, the official buys goods from the bank, and generally does not follow the market price, and this price difference is an additional tax. Theoretically, it is to first apportionment from large merchants to small merchants, and the larger the scale of operation, the more apportionment will be made, which is also the purpose of the official organization of guilds in various industries. What is really bought at the market price, called and buying, will be specially proposed.

Another is to sell, whether it is the third division or the local government, there are many channels to collect or confiscate all kinds of materials, these materials are very troublesome to sell officially, most of them are directly to the relevant guilds, which is another burden. Sometimes, some local officials will forcibly distribute official tea, wine, salt, and other monopoly materials by household, which is a common means of collecting money.

Under the conditions of the natural economy, commerce is underdeveloped, and this approach works, but when it comes to the commodity economy, it is not possible. If the company is still managed like the previous store, the large company will inevitably evade taxes and the burden will be shifted to small and medium-sized merchants.

The company's tax collection cannot use the crude means of the previous one, and it must be reasonable in order to play the role that Xu Ping wants. According to the difficulties of his previous life, Xu Ping re-established the tax regulations for the newly established company on Jingxi Road.

First of all, it is the business tax or multiplication tax, which is the most important tax, and it is also the biggest difference between the company's previous shop tax burden, and the tax is levied according to the company's business scale. The commercial and service sectors are mainly business taxes, which are based on a fixed percentage of the transaction value, while the industrial sector is mainly multiplier taxes, which are taxed on profits. Of course, some small companies, such as small garment companies such as Sister Tang, are also charged according to business tax in order to simplify the procedures.

Another city defense tax. The company is located in the city, and the repair of the city wall, the renovation of the reason, and the river are also borne by the company. This tax is distinguished from the business tax and the multiplication tax, and is directly regarded as the income of the city, which is controlled by the local government, and is levied in a fixed proportion of the business tax and the multiplication tax.

Similar to the urban defense tax is the education tax, and in the future, the education funds will no longer come and go, and there will be a fixed source. This tax is also controlled by the local government, and various public welfare educational undertakings such as the establishment of schools are also under the control of the local government.

There is also an income tax. At the same scale, some companies have high profits and some companies have low profits, and it is impossible to bear the same taxes, which are regulated by income tax and levied in proportion to the company's operating profits. This part of the tax is directly under the three divisions, unlike the business tax and the multiplication tax, which have to be shared with the local government.

The last one is the contract tax, which is the stamp duty of Xu Ping's previous life. All formal contracts, contracts, etc., are subject to this kind of tax, and they buy specially printed stickers from the government, similar to postage stamps, which are affixed to the contract documents, and are levied according to the transaction amount of the contract. If the document is not affixed, it will not be officially recognized, and the consequences will be borne by yourself.

The contract tax has existed since this era, and it is also collected by the official notarized deed. However, under normal circumstances, the government will not recognize the legal validity of the contract because there is no official notarization, so tax evasion is very common. The company is different from the individual, and there is no need to consider human feelings, so Xu Ping changed the collection method and strictly collected it. The printed appliqués are also sold by bookstores with notary functions, and they are collected at the same time as the contract is made.

Unlike other taxes, the contract tax belongs to the inner treasury and belongs to the emperor personally. Such a big reform must give the royal scrooge some benefits, otherwise the emperor's support will only be discounted.

If these taxes are to be collected, there must be such a group of people who specialize in accounting, otherwise, the government will not have to do anything else in the future, and will try all kinds of tax evasion lawsuits every day. These bookkeepers, who are given authority by the government and paid by the company, are a special class that acts as a buffer between the government and the company.

While these things can be done by public officials, the official status will exacerbate the contradictions with economic entities. With such a buffer, the conflict between the government and the people will not be so intense, and it can also restrain the government-run companies. And this group of people will also become fellow travelers of Xu Ping's reform.