Seeing the man leading the donkey and pulling the car to Luoyang City, Old Man Tang said to Tang's mother: "This man is a sensible man. It's really useful to buy this car. People in the mountains are too lazy to dig mountain goods like bamboo shoots, and only people with cars like him can make this money. In one spring, the car money will be earned back. This car is really useful to the country people!"

As soon as he finished speaking, he saw Zhonggu and Qibenji coming from afar, and hurriedly got up to meet him.

After seeing Li, Qi Benji asked Laoer Tang: "Brother-in-law, is Qin Ersan in a restaurant?"

"Here, even Sister You San is here. My eldest sister at home said she wanted to discuss something. The three of them had been talking in the room for a long time. The old couple didn't understand what they were saying now, nor did they understand what they were saying."

Chibengji smiled and said, "What they said is naturally the company's business. These are all new terms this year. It is normal for you to not understand. Even if I go home, I don't understand a lot of things that my husband said."

Old Man Tang sighed: "Hey, the world has changed too quickly this year, and we are not smart enough. You can sit there first. I will ask the servant to serve some wine and food, and I will have two drinks with you."

Qi Benji waved his hand: "I have received my father-in-law's intention, but we don't have this time. Today, Sister Tang and others asked me to bring Dalang the Zong family to come, and there are things in the company that need to be discussed."

"What's the point of trouble planting big pigs?"

Seeing that Old Man Tang was confused, Qi Benji smiled and said, "My father-in-law didn't know that the government recently issued a notice. From now on, the company's account will be checked. This account is not something that anyone can do. It must be passed by the government and issued a birth notice before it can be made. Zhong Dalang and I went to Luoyang City to study a few days ago, and this is what we learned."

After hearing this, Old Tang asked, "Since you can do the account, why do you still have to find Zhong Dalang?"

"I want to avoid suspicion. This account cannot be made by relatives. I have to hire someone else. Since I was born, I have not known many families in the city to come to us and make accounts for them these days. When I think of Zhong Dalang, it still depends on our past friendship."

Old Tang didn't understand these things, so he shook his head and muttered a few words. What's the difficulty of making accounts? There are also many accounts in the restaurant every day, but it's not all Mr. Tang remembered, and Mr. Tang's mother was in charge, so why did he still have to hire someone? If you lose money, you will make a profit. Anyway, the government's tax calculation is inevitable. Now the government is in charge of a lot, so why can you even manage the accounts?

But I don’t know that for Xu Ping, there is nothing I can do about it, it is not really necessary. How could he bring similar concepts of certified public accountants in his previous life to this era? For the government, it has increased a lot of management difficulties.

Establishing a company is to make the economy more vibrant and increase employment opportunities for the public. For the government, the most important thing is to receive taxes from the company. The reason why the company is introduced is to put aside the considerations of promoting the development of the commodity economy, the other purpose is to change the official source of income.

At this time, the government mainly draws taxes for commercial purposes: housing tax and over-tax. Housing tax is the tax that is drawn for fixed stores, which is basically a predetermined amount. Over-tax is the tax that is drawn for merchants selling goods, and a commission is drawn in proportion. For merchants of different sizes, the burden added by the government is not through tax, but mainly through scientific allocation.

One is to buy. The official buys goods from the merchants, and generally does not follow the market price. The price difference is additional tax. In theory, it is first to pay a layer by layer from large merchants to small merchants. The larger the business scale, the more pay a share. This is also the purpose of the official organizing guilds in various industries. What is really bought at the market price is called buying and buying, and will be specially mentioned.

Another thing is to sell it. Whether it is the three departments or local governments, there are many channels to collect or confiscate various materials. It is very troublesome to sell these materials officially. Most of them are directly distributed to relevant guilds, which is another burden. Sometimes some local officials will forcibly distribute official tea, wine, salt and other monopoly materials according to households, which is a common way to make money.

Under the conditions of natural economy, this approach works, but it won’t work in the commodity economy. If the company still manages like previous shops, large companies will inevitably evade taxes and transfer their burdens to small and medium-sized merchants.

When companies collect taxes, they cannot use the rough methods they used to do so. They must be reasonable in order to play the role Xu Ping thought. According to the difficulties in his previous life, Xu Ping re-established tax regulations for newly established companies on Jingxi Road.

The first is business tax or proliferation tax. This is the most important type of tax. It is also the biggest difference between the company's tax burden and the previous shops. Taxes are drawn according to the company's operating scale. Commercial and service industries are mainly business taxes, which are drawn according to the transaction volume, while industrial industries are mainly proliferation taxes and taxes are drawn according to profits. Of course, some small companies, such as Tang Dajie and others, are also collected according to business taxes in order to simplify the procedures.

Another city tax prevention company is built in the city, with the maintenance of city walls, the rectification of principles, and rivers. These public utilities are also borne by the company. This tax is different from business tax and proliferation tax, and is directly used as the income of the city, controlled by the local government, and is levied according to a fixed proportion of business tax and proliferation tax.

The similarity to urban tax prevention is education tax. In the future, education funds will no longer be lost and there will be a fixed source. This tax is also controlled by local governments, and various public welfare education undertakings such as schools are established.

There is also an income tax. With the same scale, some companies have high profits, while others have low profits, and they cannot bear the same tax. They are adjusted by income tax and collected according to the company's operating profits in proportion. This part of the tax is directly under the three departments, and it is not shared with local governments like business tax and proliferation tax.

The last one is the contract tax, which is the stamp tax in Xu Ping's previous life. All formal contracts, contracts, etc. must be paid this kind of tax. Buy specially printed stickers from the government, which are similar to stamps. They are posted on the contract document and collected according to the transaction amount of the contract. If the document is not posted, it will not be recognized by the official and the consequences will be borne by the at your own risk.

Deed tax was originally available in this era, and it was also collected by contracts notarized by official notarization. However, under normal circumstances, the government will not refuse to recognize the legal effect of the contract because there is no official notarization, so tax evasion is very common. Companies are different from individuals and do not need to consider favors, so Xu Ping changed the collection method and strictly collected it. The printed decals are also sold by bookstores with notarization functions, and are collected at the same time as contracts are established.

The contract tax is different from other taxes. It belongs to the warehouse and belongs to the emperor personally. Such a great reform must always give some benefits to the royal family with the characteristics of a slave to protect the wealth, otherwise the emperor's support will be reduced.

If you want to collect these taxes, you must have a group of people who specialize in accounting. Otherwise, the government will not have to do anything else in the future and will try various tax evasion lawsuits every day. These accounting accounts will be authorized by the official and paid by the company. This is a special class and serves as a buffer between the official and the company.
Chapter completed!