Chapter 53 Tax Audit
The noon sun shone on the earth, and Liu Xiaoyi sprinkled water on the ground with a basin, but after a while, it steamed clean and left no trace. Pen ~ fun ~ pavilion www.biquge.info only the tall ginkgo tree covers a large area of shade, and it is very comfortable to sit underneath.
Li Shen stood under the tree and thought for a long time before sighing: "This Tong Qilang is really slippery." He opened a cellar here and made a lot of money, but he didn't buy a house or buy land, just some floating wealth, and he didn't pay or pay taxes. Coupled with the counterfeit wine vessels burned in the cellar, he never gambles indiscriminately in the casino, so he can be seen to be a complete man! But what he did was not a felony according to the law, but only a few dozen rods, so how could such a punishment cure him? Such a character, in the future, Heyin County will not be restrained by Jiang Dayou's family, won't he become more and more lawless? ”
Xu Ping nodded: "Went to a Jiang Dayou, stood up a Tong Qilang, isn't this a tiger at the front door and a wolf at the back door?" ”
"What? The law is strict, and the subordinate officials can only rule him according to the law, and the great thing is just to use some force when walking the staff! To be controlled, do you just watch this kind of person get away with it? Always think of a way! ”
Hearing this, Xu Ping couldn't help laughing: "After talking about it for a long time, I have come up with a way here, but I don't know if Li Tong will do it or not!" ”
"If you can't do it, you have to do it, just say it. Except for Tong Qilang, there is still no peace in this Heyin County! ”
Xu Ping walked back and forth in the shade of the ginkgo tree before he said to Li Shen: "You just said that Tong Qilang has not paid taxes in Heyin County all these years, so let me ask you, where did he get the money in his hand if he didn't pay taxes?" ”
"Naturally, it is the income from the sale of porcelain, and the lower officials have checked it, and Tong Qilang does not have any land in Heyin."
"If you sell porcelain, you don't have to pay taxes if you sell porcelain? In your Mengzhou City, let alone opening a cellar, but anyone who opens a shop, even if it is just selling needlework and thread, does it have to pay taxes? ”
"Naturally, when you open a store and do business, you naturally have to pay a residence tax." Speaking of this, Li Shen suddenly understood what Xu Ping meant. "Does the system mean that Tong Qilang has evaded taxes over the years?"
"Isn't it? The porcelain he made was always sold, and if he didn't sell it, where did he get the money? Porcelain is sold but no tax is paid, isn't this tax evasion? ”
Hearing this, Li Shen pondered: "However, Tong Qilang did not open a store, and others don't know how his porcelain is sold." It is not clear whether it is sold in Heyin County or has a store in other states and counties. ”
At this time, the commercial tax was divided into the commercial business, the residential business tax was 30000 yuan, and the commercial tax was 2000 yuan. But in general, trade and trafficking are taxed, but production is not taxed. Tong Qilang is a producer, and there has never been a record of his transactions here in Heyin County, so he has not paid taxes.
In this case, Li Shen also felt that he should not pay taxes, which was also the difference in thinking brought about by different times. In the eyes of the people of this era, as long as taxes were levied on the transportation process and transactions, then the merchants would naturally pass on the burden of taxes to the producers, and there was no need to pay special taxes to the producers.
Xu Ping has a different ideology in his previous life, and he is in the third division, so he has always wanted to slowly transfer financial revenue to industry and commerce, so he naturally understands the unreasonable places in this more than Li Shen.
If only trade and trafficking are taxed, in places like Kaifeng, if large households produce and sell their own products and open up the upstream and downstream production chains, they can avoid intermediate transaction taxes and thus obtain excess profits. The profits and excess profits in business activities, the absolute rent and the differential rent in the ground rent, people do not have a rational understanding of the current situation, and the tax structure is naturally unreasonable. Not taxing production is, in Xu Ping's view, a huge loophole.
But this kind of thing can't be solved overnight, and it can't be proposed now to pay taxes on Tong Qilang's production. Xu Ping thought for a while and said to Li Shen: "Li Tongju, in fact, things are not so complicated. Tong Qilang must have fired a lot of porcelain over the years, and he must have sold these porcelain, as long as he saw how he sold it, if there were stores in other states and counties, he would check the text, and if not, he could be determined to be trading in Heyin County. ”
"So how do you know how much you're selling? How much tax should I pay? ”
"It's simple, just go to his cellar now and see how much porcelain he produces a month. If the check of a month is not clear, then check for a day or two, and push it back. ”
Li Shen nodded, but he always felt that something was wrong, and after thinking for a while, he asked: "To be systematized, there is always a mistake in doing this, right?" Maybe Tong Qilang burns a lot now, but a few years ago, there weren't so many people and so many cellars, so he couldn't burn so much. Isn't he wronged by such a reversal? ”
Hearing this, Xu Ping smiled: "If he feels wronged, he can come up with human and physical evidence, what do you care about so much?" He evaded taxes, you just chase taxes, how to prove that it's his business! In addition, those who do not pay taxes on goods will confiscate one-third of them, and if they do not pay taxes when they expire, the taxes will be doubled, and you must calculate the accounts carefully! ”
Li Shen looked up at the sun in the sky and felt a little dizzy. When Xu Ping first said that he was chasing tax evasion, he still felt that he didn't have anything to do with Tong Qilang, and it was just a big deal to break some money. When Xu Ping finished settling the accounts, he suddenly found that if he continued to investigate, he would collect all of Tong Qilang's net worth, and even sell him to others, but he was afraid that he would not be able to pay off the taxes owed. This tax chase can ruin people's families if they are not careful!
Xu Ping knew very well in his heart that for businessmen, or those who make a living from commercial activities, they held the power to collect taxes and inspect taxes in their hands, and they could clean up as they wanted. This era is not bad, but in the commercial society of his previous life, there is just a question of whether he wants to check it or not, and he can't run away from any of them.
For people like Tong Qilang, there is no need to find him for breaking the law and committing crimes, just check the taxes. In order to be a customer to evade taxes, he didn't even buy any real estate and land in the local area, and it was rare for him to be able to pay taxes honestly. As long as he is not asked to pay back taxes, but to be held accountable for hiding goods and evading taxes, then it will not be enough for him to collect all the wealth he has accumulated over the years.
Counselor Li let out a sigh: "Xiaguan knows what to do." ”
Xu Ping nodded and didn't say anything more.
After the affairs of these two local tyrants in Heyin County, Xu Ping has a clearer understanding of some economic conditions in this era. Especially for the rural economy, some things that I didn't think clearly before have finally begun to have outlines in my mind. The use of large farms to destroy the basis of the small-scale peasant economy and the substitution of industry and commerce for the tax revenues from agriculture is simple to say, but in fact touches all aspects of society. If it is done simply and rudely, it is likely to cause great social upheaval, and good things will become bad things, and the original supporters will become opponents.
This small county may be used as a pilot for Xu Ping's rural supporting reform system. (To be continued.) )