Rise of the 1630s South America

Chapter 1799 Financial Planning ([-])

With a sound of "Woo--", Huang Hanhua, with his shiny hair combed, reined in the Lusitano horse under his crotch, and then slowly rolled over and got off the horse. First, he moved his aching body, and then handed over the whip and rein To a guard standing next to him, he walked forward on his own.

This is the shore of Milin Lake with a beautiful environment, with brocade-like flowers and green grass. In the distance, there are large plum groves and orchards dotted on the earth. Sometimes here, sometimes there, the flowers and trees are luxuriant, attracting the eyes of newcomers.

On a certain dry highland near the mouth of the Yi River, a complex of buildings was built covering an extremely large area.The building complex is complete with villas, pavilions, pavilions and pavilions, integrating eastern and western architectural styles, and is practical, grand and beautiful.Anyone who knows it knows that this is an industry affiliated to the state-owned Dongfang Hotel Group Corporation. Its main functions are vacation, recuperation, conferences, and leisure. It is also open to the public at ordinary times, but the fees are relatively expensive. It is really difficult for ordinary companies to afford the fees. .Of course, when there are high-level government meetings, this resort is not open to the public, and it is dedicated to serving the representatives attending the meeting.

Today, this place called Milin Lake Sanatorium has been covered by relevant departments of finance, finance, and trade systems, from the Central Ministry of Finance, the General Administration of Precious Metals, the Ministry of Trade, the General Administration of Taxation, and major banks, insurance companies, and bonds. Officials from the market gathered here to participate in the meeting led by the central executive committee members Wang Yan and Li Qing.

Wang Yan is also in his 70s this year. He has worked hard for half his life in Australia, a place where no shit happens.Many people looked at him as pitiful, and there was indeed no more suitable and qualified candidate, so he was elected as a member of the Executive Committee at the meeting of the Founders to be in charge of the financial, financial, and taxation systems, which was regarded as half of his life Thank you for your hard work.

The meeting has been going on for several days now, and the representatives attending the meeting discussed in detail many major policies for the next stage, and at the same time proposed many specific measures and policies, and evaluated the gains and losses of some previously implemented policies or regulations , basically it can be regarded as a lot of gains.

Today is the fifth day of the meeting, and it is also the penultimate day. Huang Hanhua, who had resigned from his position as the head of the Haizhu Island Commercial Station and the deputy general manager of the Bank of Taiwan, was also called by Wang Yan to the Milin Lake Sanatorium. Discuss the details of the new tax system so that tomorrow's meeting does not go unnoticed.

By the way, after returning from the Far East, Huang Hanhua is currently serving as the director of the General Administration of Taxation, and has taken over the eye-catching work of the third national tax system reform. At present, he has come up with a preliminary draft.As long as there is no problem after the discussion at this meeting, the trial will start in selected locations in the next fiscal year, and it will be rolled out across the country after a smooth transition.

Wang Yan has worked hard in that bad place in Australia for many years, and all he sees are aborigines except for kangaroos, and they are all dumbfounded, even with his own brains, he can't turn around.Therefore, today he specially called Huang Hanhua, an important participant in the "third tax reform", to listen to the opinion of the drafter himself, to see if he had misunderstood something, so as not to make jokes when the time came. It is also well-intentioned.

"Let's start with the three newly added taxes." Wang Yan asked the secretary to serve tea to Huang Hanhua and his two entourages, then waved his hand and said, "My old Wang is used to fighting and killing, so it's not too much. Understand the twists and turns inside, please make it simple for me, don't make it too complicated."

As soon as Huang Hanhua heard this, some sweat broke out on his forehead. He signaled, and a middle-aged man wearing glasses on his right took out a stack of documents from his bag, and found out the documents related to tobacco and alcohol tax, inheritance tax, etc. , the part about taxation, I cleared my throat, and I’m ready to talk—by the way, this gentleman was one of Huang Hanhua’s confidantes when he was working in the Far East, a person from Huizhou Prefecture, Guangdong Province, and participated in many businesses of the Haizhu Island Commercial Station and the Bank of Taiwan .

This time, he said in a fairly calm tone: "Three generations ago in my country, alcohol was strictly prohibited. Since the time of Emperor Wu of the Han Dynasty, there has been no discussion about alcohol. After the Song and Yuan Dynasties, the number of wine classes has gradually increased, and it has gradually become an important income for the country. Of course, there was no tax on tobacco at that time. The sea market gradually flourished in the Ming Dynasty, and tobacco was introduced to China from Luzon, and it was very popular. In the Ming Dynasty, more and more farmers were planted, and there was no tax yet.”

Hearing this man say a few words, Wang Yan looked over with a pair of bull's eyes, and some gray beards also raised up, but he was relieved immediately.This guy probably came back from Guangzhou with Xiao Huang, no wonder he speaks with an old-fashioned air, the co-author was born and raised in the Ming Dynasty.

"The current wave of trade in Western Europe coincides with the prevalence of domestic infrastructure and the shortage of funds in the treasury. Therefore, a special tax on tobacco and alcohol is set up to separate it from the consumption tax and focus on collection. The revenue from the tobacco and alcohol tax in our country is divided into two parts. category, namely tobacco and alcohol tax, tobacco and alcohol license tax, the latter of which is similar to business tax." The middle-aged man in glasses continued to say: "The collection standards for alcohol and water in our country have been very inconsistent since ancient times. Some are based on containers, such as baskets. , vats; some are based on the volume of goods, such as two pounds of wine; some are based on the standard of shops, such as the storefront of a wine shop, etc. As for cigarettes, it is basically collected by bundles or boxes in Western European countries. In our country, the tax is calculated according to the standard bag of shredded tobacco. In addition, in ancient and modern Chinese and foreign countries, there are still standards based on the rank of tobacco and alcohol, and the standard of goods; Those who legislate everywhere are unorganized and the tax laws are complicated, which hinders the business of business people."

"According to 1677, the General Administration of Taxation convened a meeting of county officials, management of trading companies, and experts from the Ministry of Finance to hold a meeting to discuss tobacco and alcohol as a special tax, separate from consumption tax, and set a separate tax rate; in mid-1678, the General Administration of Taxation organized tobacco and alcohol taxes The committee was established to discuss the "Tobacco and Alcohol Tax Collection Regulations", which were planned to be collected on a trial basis in 1679 counties including Changshun, Hue, Jiaohe, Dongfang, Zhenhai, Ping'an, Luocha, and Qingdao; in early 60, the "Tobacco and Alcohol Tax Collection Regulations" Officially completed the draft, it is stipulated that for every [-] catties of net weight in the market, a tax of [-] yuan and [-] cents will be levied; the fixed tax rate of wine is determined according to the value of the main alcoholic beverages owned by each county. The fixed tax that should be levied. As for whether the tax rate for alcohol is appropriate, after it is implemented, it should be revised in consideration of the actual production and sales situation.” The middle-aged man continued: “Only this one item can add [-] yuan to the national fiscal revenue, which has a huge effect .”

"Did you estimate the figure of 60? Is it accurate?" Wang Yan asked suddenly.

"This is basically accurate. We estimated it based on the reverse calculation of the consumption tax on tobacco and alcohol. It's not too different." There must be a lot of businesses in the county who concealed and missed reports, so we also made reasonable calculations, and finally came up with a figure of 60 yuan, which I think is credible."

"Xiao Huang, you and I trust. If you say you are trustworthy, then you are probably trustworthy." Wang Yan took out a cigarette from his pocket, lit it with a match, and said with a smile, "Go on, I will Listen."

"The name of the second largest tax to be levied in this tax reform is the unified tax, which is tentatively scheduled to be collected on four types of commodities: timber, flour, cotton cloth, and table salt. These four unified taxes, in terms of their nature, are all bulk goods. The tax, the collection procedure, is levied on the place of origin, after the first tax, it will be allowed to pass through the whole country, and will not be re-levied again, based on the principle of combining one thing and one tax." The man with glasses said: "Among them, the unified special tax on flour The scope of the tax is that all domestically produced flour or flour imported from abroad that contains profit-making properties will be levied a unified flour tax, and non-machine-made flour will not be levied; the tax rate of the flour unified tax is calculated at 5%, and the tax is taxed in barrels. Units, such as domestic machine-made flour sold abroad, will be refunded a unified special tax of 2.5% per barrel at the time of export; domestic machine-made flour is collected on the spot when it is packaged and shipped, and flour imported from abroad is collected at the customs. This tax, total The Department estimates that it can reach one million yuan, because flour is the food of the people and necessary for the rich and the poor, so the tax is huge."

"The collection of the three unified taxes on wood, cotton cloth, and salt is similar to the unified tax on flour. Among them, the unified tax on cotton cloth is divided into two categories according to the quality (cotton yarn count), the tax rate of Class A is 6%, and the tax rate of Class B is 4%. It is levied on the spot, with horses as the levy unit, and half of the tax is refunded as usual when it is exported; table salt is also levied in barrels, with a tax rate of 5%, and half of the tax is refunded when it is exported; 5%, 4% and 3%, and half of the tax will be refunded as usual when exporting. The General Administration of these three types of goods is expected to collect about more than 180 yuan, plus the flour unified tax, so the total tax to be collected this time should be Breaking through the [-] million yuan mark can be described as a lot of gains.”

"Well, the general tax is more than 180 million, and the tobacco and alcohol tax is more than 60. It adds up to a lot, and you can do a lot of things. Then what about the inheritance tax? This is also the highlight!" Wang Yan asked. .

To be honest, from his standpoint, he doesn't really like things like inheritance tax, because Gein is scraping the skin from him, which is unbearable.However, the so-called inheritance tax proposed by the General Administration of Taxation this time is quite different from the inheritance tax he imagined.

"In ancient Rome, there was an inheritance tax, which was 5% of the inheritance value, which was used as a pension for soldiers. In the European countries in the Middle Ages, if the heir of the lord wanted to inherit the title and property, he had to pay money to the superior lord; The heirs also need to pay the lord in kind or in money, which is the inheritance tax in the medieval feudal era.” The man with glasses introduced the third new tax this time, only to hear him say: “There is no such tax in the history of our country. The general situation of inheritance tax collection, so when drafting the regulations, we decided to set up inheritance tax in our country, which is different from European countries. According to the four provisions of the "Inheritance Tax Regulations" enacted by the General Administration in the autumn of 1678, the scope of inheritance tax collection is For those who have no children and have an heir, when their heirs inherit the property of the latter, they should pay inheritance tax in accordance with the regulations as a proof of the right to inherit the property. As for the tax rate, it is stipulated that any inheritance with an inheritance amount exceeding 2000 yuan should pay a tax rate of 5%. If the amount exceeds 10 yuan, 10% of the tax should be paid. In addition, the debts of the stepfather, funeral expenses, and the education expenses of the stepchildren can be deducted first. The regulations finally stipulate that if the heir conceals If the report is not true, the hidden part will be invalid. Of course, if the inheritance is donated to public utilities, it will be exempt from tax.”

"Well, this inheritance tax is set in line with the reality, taking into account the national conditions." Wang Yan commented: "In our country, if inheritance tax is also imposed on the biological children, most citizens may not want to jump, and there will be great resistance. It seems acceptable to the common people to only collect taxes from heirs, but in this way, I’m afraid they won’t be able to collect a lot of money.”

"Easy first and then difficult, simple first and then complex." Huang Hanhua said from the side: "When the heir suddenly inherits a large amount of inheritance, his ability to pay taxes is greatly increased, so it is natural to ask him to collect taxes in one go. Besides, these taxes are used for state expenditures. , It is also for the benefit of the general public, which is justified. Moreover, we have also considered the exemption amount to ensure that it will not disturb the civil order excessively and cause people's resentment."

"Well, talking is better than nothing. After a year, it's more or less an income. Although it can't be counted on, it should be worth a few thousand yuan. It can pay the wages of many people in your department. Not bad. But In the future, if the inheritance tax wants to expand the scope of collection to the biological children, I am afraid that there will be great resistance. My old Wang here also knows that people don’t speak secretly, I am reluctant, but there is a lot of money. It’s still not as open-minded as Xiao Huang and you young people, alas.” Wang Yan stood up, smoking a cigarette, shaking his head and said: “Well, there is no need to count on the inheritance tax, and it will not help the country’s financial planning for the time being. On the unified tax and tobacco and alcohol tax. In this way, our country can include deed tax, business tax, consumption tax, customs duty, movable property tax, real estate tax, personal income tax, land tax, stamp duty, tobacco and alcohol tax, unified tax and inheritance The [-] major types of taxes, including taxes, are good, really good. Back then, there were only a few types of taxes during the first tax reform, and they were still very irregular; after the second tax reform, the number increased to six or seven, which is considered It has become a little more standardized, and taxes have gradually improved. During this period, the profits contributed by state-owned enterprises exceeded for the first time, which was a milestone event in the history of our country's fiscal and taxation. After the third tax reform, it suddenly increased by so much. With so much tax revenue, the country’s financial budget is greatly affluent, and many projects can be launched again, which is good.”

Speaking of this, Wang Yan is also a little bit proud. This is a business we created alone. Now we have 400 million people and an annual income of 2000 million yuan.I really don’t know what the second and third generations with better conditions will do after their pioneering generation passes away. I really want to see this day. If only God can give us another 500 years. .

(End of this chapter)