Rebirth of the Industrial Tycoon

  Chapter 98 Little Clever Ghost Li Weidong (three shifts)

  On the bulletin board of the garment factory, a notice on knitting technology training is posted.

  Aunt Wang passed by the bulletin board, saw a large group of people surrounded, and immediately leaned forward.

Among the employees of the garment factory, Aunt Wang is considered to be the older one. She was born in the early forties and is approaching the retirement age of fifty.

  Aunt Wang had no chance to go to school when he was young, and his education level was not high. After liberation, he participated in some literacy classes before he knew a few words.

  Because of lack of literacy, Aunt Wang didn’t bother to squeeze in to read the announcement. The colleague directly next to him: "Xiao Zhang, what is written in this announcement?"

   "There is a business training class to be held in the factory, which is said to teach knitting techniques." Xiao Zhang replied.

  Hearing about the business training, Aunt Wang frowned and said in resistance: "I am so old, and I am a person who is about to retire, but I can't learn this new thing."

   "It's okay, the announcement says, sign up voluntarily, never force it. Sister Wang, if you don't want to learn, don't sign up." Xiao Zhang said.

  Auntie Wang was relieved and said: "It turned out to be a voluntary registration, so I won't go. Anyway, I'm so old and I won't be able to learn it anyway."

   "The announcement also said that after the training, there will be an exam." Xiao Zhang continued.

  "I have such a low level of knowledge that I never even attended school when I was a child. If I pass the exam, I will definitely fail! It seems that this kind of business training must be done by you young people!" Aunt Wang said with a smile.

   "The announcement finally said that employees who passed the exam will be given a 100 yuan bonus as a reward." Xiao Zhang continued.

   Hearing that there was a 100 yuan bonus, Aunt Wang immediately asked: "Where can I register for this training class?"

   "Sister Wang, don't you plan to participate? I'm afraid I won't learn it when I get older." Xiao Zhang asked cautiously.

Aunt Wang smiled awkwardly, and replied: "Although I am older, I hope to improve my business level! It is always good to learn more and enrich myself! I am not for that. A hundred yuan bonus."

  ……

When the   100 yuan bonus appeared, things like "voluntary registration" became nonsense.

  I've talked about money, and talk about voluntary and involuntary, how hypocritical! How hurt!

  There was a long queue at the registration office. For the bonus of 100 yuan, it was an older worker like Aunt Wang who also chose to sign up immediately.

  There are even some administrative and logistics staff who want to sign up to learn knitting techniques. 100 yuan is really tempting.

  Li Weidong had long expected that the employees of state-owned enterprises are full of inertia, and everyone is used to eating big pots of rice. If there is no incentive, no one is willing to learn new technologies.

  In order for Li Weidong to launch new products, it is necessary for employees to master the production technology, so Li Weidong simply used the money-splitting tactics, and he tried again and again.

  Giving bonuses to employees, Li Weidong has never been stingy. After all, employees can only work well if they have enough money.

  According to the regulations at the time, workers’ salaries, bonuses, allowances, etc., as long as they do not exceed the national standards, can deduct the taxable income of the enterprise and can legally avoid tax.

In small cities like Qinghe, the per capita income is inherently low, so even if bonuses are given to workers, it does not exceed the national standard.

After all, Li Weidong Garment Factory is still a state-owned enterprise. After selling so many leather jackets before, the taxable income of this year has safely exceeded 200,000 yuan, and the corporate income tax rate has reached 55%. Legal tax avoidance has become a must for Li Weidong. Things to consider.

  ……

  Weaving technology training has started.

  Aunt Wang was a little nervous. She is almost fifty years old after all, and she has not been to school for 800 years. Now she is asked to relearn a technique, which is obviously a bit at a loss.

  But when Aunt Wang thought of the 100 yuan bonus, she felt that she had to try anyway.

  However, Aunt Wang quickly discovered that the knitting technique is not difficult, at least simpler than knitting a sweater.

  Aunt Wang knows how to knit sweaters, and the technique of knitting sweaters is very good, able to weave a variety of different textures. Aunt Wang brought the skills of knitting sweaters into the knitting technique, and quickly learned several different knitting techniques.

  Aunt Wang suddenly gained a lot of confidence. She had already begun to plan what she should buy when she got the 100 yuan.

  The workers in the garment factory are all skilled in tailoring. At least the kind of clumsy people cannot enter the garment factory. These employees have strong hands-on skills, and learning knitting skills can get twice the result with half the effort.

  Especially many lesbians know how to knit sweaters. Knitting is also a kind of knitting technique. With the theoretical basis of knitting, it is very easy to learn to knit.

  ……

  During the Spring Festival, Xiao Yuanzheng returned to his home in Beijing.

  When it was time for dinner, Xiao Yuanzheng met his father.

  The old man of the Xiao family is very busy at work, and it is not an exaggeration to say that he has everything to do. It is also a luxury to be able to go home for dinner. If Xiao Yuanzheng hadn't come back today, the old man would still be busy in the office.

  There are not many topics in common between father and son, and they talked about work.

"Preliminary statistics on the country's foreign trade have come out last year. Imports of 42.9 billion U.S. dollars and exports of 30.9 billion U.S. dollars, a trade deficit close to 12 billion U.S. dollars! If this continues, the country's foreign exchange reserves will be hollowed out." Said worriedly.

  Xiao Yuanzheng nodded: "I remember that the deficit was even bigger the year before, and it seemed to be close to 15 billion U.S. dollars. Compared with the year before, this year, last year was better."

"Better? Imports have not decreased at all, on the contrary, they have increased by several billion dollars. Thanks to the relatively large increase in exports, the trade deficit has not been as large as last year." The old man sighed and continued: " But what we export are all raw materials! Petroleum, coal, iron ore, these are all left by our ancestors, this is the seller's foundation! Our country is such a big country, with billions of mouths to eat, we can never expect to sell our ancestors. Don't the family that stayed behind live a life?"

   "What you said is that we have no industrial products to export." Xiao Yuanzheng nodded.

"Look at the little Japan next to it. It can make a surplus of 80 billion U.S. dollars a year, and then look at us. It loses more than 10 billion U.S. dollars a year. Hey..." The old man felt a little depressed and drank the wine in the glass. After all, then they have to pour the wine again.

   "Dad, you drink less, the doctor said, if you drink, this small cup is enough." Xiao Yuanzheng immediately persuaded.

  However, the old man is a stubborn person. Obviously, he continued to pour the alcohol when he heard the doctor's advice. As the old man, he has to drink, no one can stop him.

In desperation, Xiao Yuanzheng had no choice but to say: "Dad, don't look at the Japanese people's joy now, but their economy is a bubble, and it will be burst with a little bit. By then, the entire Japanese economy will collapse. "

  "Where did you hear the gossip?" The old man asked

  In order to make the father happy, Xiao Yuanzheng quickly explained Li Weidong’s analysis of Japan’s surprise bubble.

  The old man didn't care at first, but as the analysis deepened, the old man's expression became more solemn.

"What you said is completely contrary to the analysis of our domestic economists, but if you think about it carefully, it seems more reasonable. Some of these signs have now appeared. Is this the analysis given by foreign economists?" Old man Asked.

   "I recently met a friend who has unique insights into Japan's economy. These are all what he said." Xiao Yuanzheng did not dare to hide anything from the old man.

"This analysis may not be correct, but the logic is very clear, and the thinking is also very clear, which can be used as a reference. Then, let the secretary sort it out and form a written report, take it to me and circulate it, which is also a kind of provision. Different ideas." The old man said.

  Xiao Yuanzheng nodded. Once this thing is formed into a written report, it is equivalent to an internal reference if it is taken to the father for circulation.

  ……

  Four imported knitting machines were finally transported to the garment factory, and then the workshop was pulled closer.

   "Looking at the paint, the paint is really bright, it deserves to be an imported knitting machine!" Deputy Director Wang Jing shouted loudly.

   "Yes, I have been a workshop director for so many years. This is the first time I have seen imported equipment." A workshop director said.

  The second workshop director also said: "Our factory now also has imported equipment, it can be regarded as a shotgun replacement!"

  Li Weidong came to Wang Jing and said, "Mr. Wang, hurry up and debug. Let’s start production as soon as possible."

  Wang Jing said:

  "This knitting machine is imported. I guess the people in our factory will not dare to debug it easily. You have to go to the No. 1 National Cotton Factory to ask for an engineer."

Li Weidong, a third-product garment factory, certainly does not have mechanical engineers. The two repairmen who understand machinery in the factory can fix the sewing machine at ordinary times and let them debug the imported machine equipment. NS. Li Weidong couldn't bear to let the repairman fiddle with imported equipment.

Li Weidong nodded: "That's right. I finally bought the imported equipment with money, but it can't be broken. I have to find an engineer from the National Cotton Factory. Then I will go to the National Cotton Factory and ask the engineer to come over. , Director Wang, please help me watch. No one is allowed to touch this equipment until the engineer comes back!"

   "Don't worry, when I was in the army, I was best at standing guard! Even the head of the military region praised me for standing guard." Wang Jing replied.

  Li Weidong waved his hand again, called the accountant Wang Kaiping to the front, and said: "I will prepare an equipment lease contract later."

  "Equipment lease contract? Are you talking about these four knitting machines?" Wang Kaiping asked.

"Nonsense, I bought these four pieces of equipment without taking the accounts of our factory. I personally paid for it. I figured out a way to get it from a foreign country. There is no reason to let the factory not spend a penny in vain! So this lease is necessary. Yes, the lease contract must also be signed." Li Weidong said.

Wang Kaiping hesitated and said, "Director, there is no need to be so troublesome. You are the director of the garment factory. You will have to sign the equipment leasing contract at that time, and then you will rent the equipment out. The contract includes Party A and Party B. It's all about you, the left hand is the right hand, why do you have to spend such a lot of effort?"

"Do you think I'm taking off my pants and farting, asking for trouble?" Li Weidong laughed, and then reminded: "Did you forget that when calculating taxable income, the fixed asset lease fee must be before tax? Deducted!"

   "I see! I will prepare the equipment rental contract now." Wang Kaiping nodded suddenly.

  Corporate income tax is calculated on the basis of taxable income. In the specific calculation process, there are many items that can be deducted before tax.

  According to regulations, the fixed assets leased during the production and operation of the enterprise, the lease expenses incurred can be deducted before tax.

  The fixed assets purchased directly by the enterprise are not included in the pre-tax deduction items.

  Of course, the production equipment is the fixed assets of the company, so the money spent by the company on the lease of equipment will be deducted before tax, which is equivalent to deducting part of the corporate income tax; and the money for buying equipment is not tax deductible.

  Therefore, Li Weidong bought these four sets of imported equipment without taking account of the clothing factory. Nowadays, the clothing factory has to lease these equipment from Li Weidong, and the lease fee can be used to deduct part of the corporate income tax.

  Of course, property lease income also makes tax payment, but the tax rate on property lease income is 20%, which is much lower than the 55% income tax of state-owned enterprises.

  In that era, taxation of individuals was basically just talk, and it was difficult to implement. Even in 2020, how many landlords actually pay taxes?

In addition, the 500,000 yuan that Li Weidong invested to the garment factory before was also used by the accountant to make an IOU, and lent it to the garment factory in the form of a loan. It seems that the left hand is exchanged for the right hand, but in fact it is also a legal form. Means of tax avoidance.

  As long as the interest is not higher than the bank's loan interest rate during the production and operation period, the interest can also be deducted before tax.

  In the mid-1980s, there were still many imperfections in the country’s taxation policy. The reform of profits and taxes had only been implemented for a few years, and the loopholes were also large.

  Like Li Weidong’s old yin coins, naturally there are many legal methods for tax avoidance. No one who is a boss will avoid tax! Thousands are deducted here, and where several thousands are deducted, hundreds of thousands will be saved when the taxable income is finally calculated. Rounding up is equivalent to making one hundred million!

  These methods, those naive accounting in the 1980s must not understand, Li Weidong had to slowly teach Wang Kaiping.

  Fortunately, Wang Kaiping is not stupid, he understands Li Weidong’s intentions with a little dialling, and then makes the accounts seamless.

  Of course, this is also thanks to Wang Kaiping being his own. If he changes to an individual accountant, Li Weidong really dare not leave the tax avoidance to him.

  Looking at Wang Kaiping's leaving back, Li Weidong smiled: "I saved another fortune, I'm really a clever ghost!"

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  (End of this chapter)