Kai Fu Han

Chapter 282 Tax and Commercial Law

After discussing the "Military Law", it was already past noon.

After a brief lunch, the two sat back in the office.

"There is overlap between the food tax stipulated in the tax law and the tax part of the land law." Lu Ren asked Liu Xinqi.

"Yes, I plan to remove the tax part in the next revision of the Land Law, so the food tax needs to be included in the tax law first." Liu Xinqi replied: "The "Land Law" will be revised to strengthen land management and maintain land alliances. It is a legal system that protects and develops land resources, rationally utilizes land, effectively protects cultivated land, and promotes sustainable social and economic development."

"understood."

"Are there too many types of taxes in this tax law?" Lu Ren asked cautiously.

At present, Xinghan League only has two taxes: grain tax and commercial tax, and the people have become accustomed to this simple tax model.

"With the development of the economy, it is inevitable that the types of taxes will increase. But you don't have to worry too much. For farmers, who account for the vast majority of the population, there is only one tax: grain tax. In the future, the proportion of the population will gradually increase. The large working class will also have only one tax: personal income tax. But there will be no tax for minor children and retired elderly people."

"Most taxes are imposed on enterprises, factories, merchants and other classes. Because they have a wide variety of incomes, corresponding taxes must be set."

"Taxes mainly target income. Farmers collect grain taxes when they harvest grain, and workers collect personal income tax when they earn monthly wages. The same applies to other aspects."

In the tax law manuscript, Liu Xinqi set up value-added tax, consumption tax, business tax, corporate income tax, personal income tax, resource tax, real estate tax, urban land use tax, vehicle and vessel tax, and land value-added tax based on the memories of later generations and the actual situation of the Xinghan League. , deed tax, farmland occupation tax, grain tax and other twenty types of taxes.

The vehicle and boat tax is for the repair and maintenance of roads and canals, like a tax on carriages and boats.Farmland occupation tax is a tax levied on collectives and individuals who occupy farmland to build houses or engage in other non-agricultural construction.A fixed tax rate is adopted, and the standard depends on the size of the vehicle and ship, the amount of cultivated land per capita and the degree of economic development.

The purpose of farmland occupation tax is to rationally utilize land resources, strengthen land management, and protect agricultural land.

"Before, I was wondering why you had set up a department specifically for taxation and why it was not merged into the Ministry of Finance. Now that I see your proposal for the Tax Law, I finally understand. This department will be the largest source of fiscal revenue for Xinghan League in the future. ." Lu Ren sighed.

At present, Xinghan League's largest source of economic income is maritime trade, which far exceeds the combined income from grain tax and commercial tax.What Lu Ren meant by this was that as the Xinghan League grew, tax revenue would inevitably exceed the trade revenue personally managed by the Xinghan League.

"Actually, as long as the people eat salt, it is equivalent to them paying the salt tax. I understand your taxes somewhat." Lu Ren said thoughtfully.

"This is the truth. When people buy cloth, ironware, daily necessities, etc., they are actually equivalent to paying taxes. As long as they spend money, they will generate taxes for the Xinghan League. Therefore, Zhao Guo and the previous dynasty blindly increased food taxes. In my opinion, It's a very stupid tax method," Liu Xinqi replied. "If you put it this way, I understand why you want to formulate a special law for business. According to the current development trend, commercial tax will greatly exceed grain tax in the future, and business management will become more and more complex. Indeed, A law is needed,” Luzhin said.

The commercial law of later generations is composed of various regulations one by one. Because the market changes so fast, regulations must also follow up.The Legislative Affairs Office of the State Council even published a "Comprehensive Collection of Current Industrial and Commercial Administrative Regulations".

Listen to the name: Encyclopedia!
These two words fully illustrate how complicated the laws and regulations here are.

However, Liu Xinqi is a layman in business, and only put forward some management regulations that he knows and understands. The specific legal formulation still needs to be discussed and discussed by Lu Ren and the big businessmen of the Xinghan League. Finally, Liu Xinqi can only formulate it after reviewing it himself.

"Trademark management refers to the general term for activities such as supervision and inspection of trademark registration, use, and transfer by the relevant competent departments of the Xinghan League in accordance with the law." Lu Ren asked a question of his own: "I can understand this trademark. It is a time-honored brand. , but which department is this relevant department? I feel that the current departments of the Government Affairs Council seem a bit inappropriate, is it the Ministry of Industry?"

"No, when this law comes out, I will allocate manpower to establish a Department of Commerce to specifically manage the business within the Xinghan League." Liu Xinqi replied.

Lu Ren nodded, knowing Liu Xinqi's plan, he would have a solid basis for formulating the "Business Law" later.

"Isn't the exaggerated and false punishment you mentioned in this advertisement a bit too harsh? There is even the death penalty?" Lu Ren asked.

In the opinion draft given by Liu Xinqi, it is suggested that if false advertising causes death, the advertiser will be sentenced according to the degree of correlation, and in serious cases, the death penalty can be imposed.

"I don't think it's strict, especially when it comes to advertisements for imported food, medicines, health care products, etc. People have a single source of information, and it's easy to believe the advertisements, or eat them to directly cause illness, or eat them to delay treatment. Advertisers must be held responsible for the crime," Liu Xinqi replied.

Later generations of poisonous milk powder did not even sentence the person responsible to death. Alas...

"Okay, then do as you wish. But currently there is only one newspaper that can publish advertisements, which is "Baixin Xundao". This newspaper is still self-operated by our Xinghan League. Advertisers need to bear responsibility. Those who publish advertisements Is it appropriate that newspapers also need it?" Luzhin asked.

"It's appropriate. There will definitely not be only one newspaper in the future, nor will it be the only way to publish advertisements. Therefore, there must be foresight when formulating laws, and the subject of advertisements must also bear joint liability." Liu Xinqi replied.

"What does this spokesperson mean? Why should he also take responsibility?"

"I will give you an example: Suppose a businessman comes to me and says that he has a prescription that can cure wind-cold. The medicine will cure the disease. He is willing to pay me 1 taels of silver to be the spokesperson for the medicine he has prepared to treat wind-cold. That is to say, I tell people in my name in advertisements, 'This cold medicine is very effective and can cure diseases.' The actual situation is that this medicine is useless at all. The businessman just uses my name to deceive the people, and then Making profit. The people believed me and bought this medicine after getting cold. However, they failed to cure the disease and delayed treatment, leading to death. So do you think I should be held responsible?" Liu Xinqi answered Lu Ren's question with an example.

(End of this chapter)