I'm only seven years old, Lao Zhu, you let me supervise the country?

Chapter 26 Two Important Inventions

The night was getting darker and darker, but Zhu Yunxi didn't feel sleepy at all.

He asked Yinger to fetch a pen and paper, and began to record what he thought of.

Ying'er stood obediently and waited on him, helping Zhu Yunxi grind ink, and tidying up the table for him from time to time.

As if she was afraid of disturbing Zhu Yunxi's train of thought, Ying'er didn't say a word.

On the business tax matter, Zhu Yunxi thought of two points.

First of all, a special taxation agency must be established, similar to the tax bureau of later generations.

Although this institution seems to be of little use compared to you in this era.

Because there are too many yamen that can do this.

Among other things, any local government can do it.

However, Zhu Yunzhen did not intend to let the local government do this.

If so, there will be a lot of trouble,
On the one hand, the government may take the opportunity to exploit the people.

On the other hand, large households collude with the government to evade taxes.

Such things have happened from time to time in the past, let alone in the future?

If the business tax collection is left to the local government, it will easily backfire, and it may even cause economic collapse.

Zhu Yunxi picked up the pen and made a cross on the big characters of the local government.

If you want to collect business tax, you must have a special agency, which is directly managed by the central government and not under the supervision of the local government.

Moreover, the people inside must go through a lot of selection and special training...

While thinking about it, Zhu Yunxi's stomach growled.

Only then did he realize that it was late at night before he knew it.

When eating at night, all he could think about was what Lao Zhu had arranged and his intentions. He was absent-minded and didn't eat much at all.

Now that I came back to my senses, my already hungry chest was sticking to my back.

"Ying'er, go and prepare some food, it doesn't need to be too troublesome, just what's convenient." Zhu Yunxi said softly.

Ying'er obediently agreed: "Yes, Ying'er will go now."

Not long after, Yinger came back with a plate of tempting pastries.

Zhu Yunxi picked up a piece of pure white and put it in his mouth. It was soft, waxy and sweet, and it tasted really good.

At this moment, from the corner of her eye, Zhu Yunfei noticed that Ying'er seemed to swallow her saliva unconsciously.

Zhu Yunxu looked at Ying'er, who quickly looked away in embarrassment.

She lowered her head and looked at her toes, her face turning slightly red.

Zhu Yunxi suddenly remembered that he had been thinking about it for half the night, and Ying'er had been serving here for half the night, so he was probably hungry.

Thinking of this, Zhu Yunxi said softly: "Ying'er, you are hungry too, let's eat something together."

"Ah? Young master..." Ying'er was flattered by Zhu Yunxi's words.

After all, she is just a court lady.

And Zhu Yunxi is now the most favored emperor's grandson by Lao Zhu's side.

It seemed that because Zhu Yunxi noticed that she was hungry, Yinger's face turned even redder.

Like a ripe peach.

She quickly lowered her head and said, "Ying'er dare not."

After all, no matter how you say it, a court lady is not qualified to eat at the same table as Zhu Yunxi.

But Zhu Yunxi didn't care at all, and said: "You're welcome, eat when you're hungry, don't worry, I won't tell others."

Yinger seemed to be afraid, and hurriedly whispered: "Yinger, thank you His Royal Highness, but... Yinger is just a court lady, not worthy..."

"Whatever deserves it, you can eat it." Zhu Yunxi interrupted, then pulled Ying'er's hand, let her sit next to her, and said, "This is an order."

Yinger's face showed embarrassment: "This..."

"Eat quickly, hehe, don't worry, only we know." Zhu Yunxi said with a smile.

"Thank you..." Ying'er said in a voice almost the size of a mosquito.

Zhu Yunxi nodded and said: "Eat quickly, you will have the strength to do things when you are full."

Only then did Yinger hesitantly reach out her hand, and carefully picked up a piece of pastry and put it in her mouth.

The sweet smell made her eyebrows curl up unconsciously, like the crescent moon in the sky.

Only then did Zhu Yunxi smile in satisfaction: "That's right."

"Thank you... thank you." Ying'er also blushed and smiled sheepishly.

While eating, Zhu Yunxi continued to think about the business tax collection.

Tax evasion has been a problem that cannot be completely solved since ancient times.

Therefore, in order to prevent people from evading taxes, it is not enough to just set up special agencies.

Soon, Zhu Yunxi thought of something.

Double-entry bookkeeping.

Double-entry bookkeeping is a special method for linking and recording each economic business through two or more related accounts.

There is an objective correspondence between the accounts, and the results recorded in the accounts can be used for trial balance.

For example, a businessman buys a batch of goods worth 30 taels.

It is not only necessary to record the possible increase of 30 taels, but at the same time, the bank must also record the 30 taels to register the ins and outs of the money to facilitate auditing.

The merchant bought this batch of goods to Jiamou with the principal and interest, and the gross profit was 50 taels, so the merchant’s income of 50 taels and net profit of 20 taels had to be recorded.

Similarly, it is also necessary to record A's expenditure of 50 taels, and the ins and outs of the 50 taels have also been clearly recorded.

In this way, it is basically impossible for businessmen to make false accounts.

Every financial transaction of a businessman, even every business transaction, will become relatively transparent.

In this way, the possibility of exploiting loopholes is greatly reduced.

Simply put, the double-entry accounting method can clearly record the ins and outs of every financial flow of a businessman.

It can also visually display the increase and decrease of funds.

Using this bookkeeping method, it is impossible for businessmen to unilaterally change capital records, and there is no way to evade taxes.

In the previous life, it was precisely because of the double-entry accounting method that the account books could be clearly audited, which led to the birth of a company whose shares could be traded publicly—the stock market.

"Yes, use the double-entry bookkeeping method!" Zhu Yunxi's eyes lit up, and he felt his thoughts pouring down like flowing water.

Ying'er on the side was confused, and thought she was very knowledgeable, but she couldn't understand what Zhu Yunxi was thinking at all.

Connecting in one place, connecting everywhere. After thinking of the double-entry accounting method, Zhu Yunxu thought of another thing.

With the double-entry bookkeeping method, it is not enough. This method can only reduce the possibility of exploiting loopholes, but cannot completely eliminate them.

If someone bribes a bank or tax agency, they can also evade taxes.

Although this process is extremely troublesome and dangerous, no matter what age, there are many people who take risks for money.

"bill!"

Zhu Yunxi patted his thigh.

right!Create an invoice!

Looking back at the history of taxation in human society, invoices can be said to be the most important invention.

As long as you have an invoice, you can further improve your taxes!
The taxation of later generations is basically inseparable from invoices, whether it is paper invoices or electronic invoices.

What ordinary people hear the most is value-added tax invoices and ordinary invoices.

But in fact, the types of invoices are much more than that.

If you want to collect taxes well, you cannot do without invoices!

……

(End of this chapter)