Lin Gao Qiming

Chapter 1970 Kill Account

"Sale number" is a term often used in the tax system, generally for the confirmation of a certain item or document.Here, Nan Waner will hand over the return receipt (that is, the first page of the previous summary payment form) that she got back from Delong to Xu Zhewei, and Xu Zhewei will do the registration of the cancellation number after comparing it with the accounting summary statement of the hall. The binding at the back of the chapter is kept as a reference voucher that the tax authority has paid the tax. (Here Delong is playing the role of a commercial bank)

After explaining to Xu Zhewei, Zhang Xiaoqi went to the desks of the report accountants and looked at the general journal they were registering.Unlike the accounting summary report in the hall, which only simply declares the total amount of taxes collected, the tax statistical report is much more detailed. Not only the total amount of each tax type is recorded according to the beginning of the period, the current period and the current period’s accumulation, but also the tax is divided into The status of declaration, invoicing, uploaded, stored and in transit, etc., so there are high requirements on the level of personnel accounting.In order to ensure the correctness of the tax statistics and report, and to realize the old time and space of tax accounting in the future, Zhang Xiaoqi adopted the debit and credit bookkeeping method, which is very challenging for the natives of Ming Dynasty.In fact, this is also part of the "new financial system" currently implemented by the Senate in Guangzhou.In particular, taxpayers above designated size use tax collection to implement the new system.

However, limited by the number of people who can master this bookkeeping method proficiently, she gave up the step of subsidiary ledger and directly kept the general ledger.In the general ledger, subjects such as requisition, overpayment, temporary collection, pending collection, reduction or exemption, pending solution, uploaded solution, in-transit, and warehousing are set up to calculate taxes.The tax just collected today has been registered under the subject of application and pending respectively. After Xu Zhewei completes the cancellation of the return receipt, it will be registered in the subject of tax. Of course, these will be " Taxes in Transit".

Zhang Xiaoqi looked very carefully. To be honest, she was not very worried about these naturalized civilian cadres trained in a short period of time, although they were already the best tax accountants she could get her hands on.In addition to the short time and advanced knowledge, more importantly, she also doubts whether she is competent as a teacher.Before time-traveling, I was a computer major who had never received any systematic training in accounting. The only accounting knowledge I had was the two books I read because I needed to take an accounting certificate when I was employed.

"It seems that accountants will still be selected from the finance class in the future." Zhang Xiaoqi pondered.

At this time, a sharp whistle sounded, which was a notice to get off work.Limited by the production capacity of the watch industry in Lingao, Transit is still unable to equip every office of its subordinate agencies, enterprises and institutions with clocks and watches, so whistles and radios are used in Lingao, while whistles are used in Guangzhou.

"Let's go to dinner, we'll continue when we come back tonight."

At the entrance of the cafeteria, Zhang Xiaoqi met Ai Zhixin with a red face. After hearing from Zhang Xiaoqi that the tax collection and payment were smooth, Ai Zhixin added another point of joy.Apparently Director Ai encountered something happy, but if he didn't say anything, Zhang Xiaoqi didn't bother to ask.She didn't realize that her husband was a little gloomy until she got to eat by Wang Qiyi's side.

"What's the matter? Today is going well, why do you have such a face?"

"Ai Zhixin went to the warehouse today."

"Oh, I know, isn't he the one who plans to become the treasury next step? You are not allowed to go, are you lonely?" Zhang Xiaoqi was a little puzzled, her husband didn't seem to be such a self-motivated person.

"Am I that kind of person? I just feel a little awkward. You see, now Ai Zhixin is the director of the Finance and Taxation Bureau. He sends money with his left hand and collects money with his right hand. The basic principle of two lines of income and expenditure is ruined. In the future, he will If you manage the national treasury again, the collection, payment, and deposit are all in the hands of one person, it is really..."

"I don't think Ai Zhixin is that kind of person. He is very motivated and ambitious. Besides, what are we all doing with money? Even if we plan for the people around us, we don't need to do it ourselves. A few days ago, you taught me that we should Put your attitude right, this is the 17th century, I think you are the one who clings to the original set and doesn't let go. We are not just a startup, we should act according to the situation."

"Uh... well, I'm just worried that this brother is taking too much risk, and the risk... Forget it, I'm worrying unnecessarily." Wang Qiyi shook his head, "Don't talk about that. You really work overtime today, and tomorrow will be different. Well, anyway, under normal circumstances, these are the accountant's work on the second day."

"No, I have to work hard. I don't feel relieved until I'm done with it today. You can go home after training. I don't know what time it will be here yet."

Early the next morning, when Nan Wan'er and the others finished cleaning and pushed open the door of the tax collection hall, Xu Zhewei had already taken back the receipt of the first day's tax payment from the reserve bank in a red flag carriage (summarized payment form No. Quadruple, actually issued by Delong, but not using Delong's letterhead) and treasury daily reconciliation form.Back in the office, he and Li Hongyu separately registered the sales receipt for the receipt, and then checked the tax treasury's daily account reconciliation. After agreeing, they handed over the receipt and the statement to the report accountant for bookkeeping.

The days passed quickly, and the first tax collection period of the Guangzhou Municipal Finance and Taxation Bureau will soon be over. I don’t know if it’s because of the prestigious broadcast by the public or the natives of the Ming Dynasty have a far higher tax awareness than the common people in the old time and space. Anyway, the tax collection work is carried out. According to Zhang Xiaoqi, it is smoother than the old time and space: According to her past experience, there are always a few difficult taxpayers in each collection period.But this time there was none—not even a questionable one.

Of course, among the first batch of taxpayers, the relatively high proportion of "understandable people" is the main reason. The tricky "accumulation" came with the idea of ​​spending money to buy peace.

When the system is smoothed out in the next step, the work is fully rolled out, and the coverage of collection is further expanded, there may be no such happy scenes between the collection and collection parties.But in any case, now that the collection work has been successfully completed, the preparation of tax statements has also been put on the agenda.

The Tax Statistics Department of the Guangzhou Municipal Finance and Taxation Bureau will review the general journal on the day after the end of the taxation period, and close the account after confirming that it is correct (that is, the closing of the account at the end of the period), and then start to compile the tax statistics report for the first quarter.The tax statement is the embodiment of the final result of the entire tax business, and it is also the most direct tool to grasp the tax situation.No matter how solid the management work in the early stage and how meticulous the collection work is, in the eyes of the leaders, nothing can compare to this report.It can be said that whether it is Liu Xiang, Cheng Dong, or even Wu De and Duke Du, what they want to see is this report.All the results of their busy half a year are actually reflected in this report.

Zhang Xiaoqi knew the truth, so he went to the Tax Statistics Office without even going to the hall early in the morning.With the help of the barely perfect general ledger, the compilation of the subdivision table basically encountered no major obstacles. Zhang Xiaoqi got the first "draft" in the afternoon.She is very happy, very happy. Although this report is only a piece of A3 paper and the content is crude, it means that the taxation work of the public has successfully completed all the basic links, and it also means that the modern taxation system can used in the new space-time.

She ran to look for Wang Qiyi excitedly with her watch. On the one hand, she wanted to show off to her husband, and on the other hand, she also wanted to hear her husband's suggestions for improving this report. All the "leaders" who know business well, and Wang Qiyi used to be a deputy to the county bureau for two years in the old time and space, so he is more familiar with the thinking of these guys.

After listening to his wife's explanations, Wang Qiyi carefully read the report twice, and after flattering him with a more "serious" attitude, he said his only suggestion-compile a [-]-yuan table.

Although there are not many details in the current report, it is harmless, as long as the key data is there, it is basically qualified.However, the rows and columns of teeny numbers seem really uncomfortable.Besides, at Liu Xiang's level, he doesn't care about the income and expenditure of a penny, and he doesn't need such detailed figures to make decisions.Then, to show the leaders, a clear tax statistical report in units of ten thousand yuan is a must.

"Okay, I'll get it right now, there's a part table, and the rest will be done soon."

"Are you sure?" Wang Qiyi is an old taxpayer after all, and he knows the problems inside, but his wife is full of confidence, so he is unwilling to point it out directly.

"I'll give it to you before I get off work."

However, Zhang Xiaoqi miscalculated again, and she forgot again, forgetting that she was in the 17th century, without a computer, and after the diagonal data was rounded, the figure of [-] yuan was not flat on the report.The alignment of each row is wrong, and the total of each column is wrong. If you want to balance these, which number is added by one, which number is subtracted by one, even in the old time and space, those old accountants are responsible. She and her The group of recruits under him didn't figure it out until they got off work.

"Let them all go back, don't work overtime. After a day, let these children have a rest." Wang Qiyi said to the confused Zhang Xiaoqi when he got off work, "Time is not urgent, Ai Zhixin told me, There's a meeting next week."

Hearing what her husband said, Zhang Xiaoqi lost confidence even more, and planned to go to Meng Xian tomorrow to coordinate with some old accountants to make a balance.This idea was resolutely stopped by Wang Qiyi: "You don't trust them, and they will never be able to bear the burden. Anyway, there are roles to make a bottom line, and we don't really understand. Just let them do it."

Facts have proved that Wang Qiyi's idea is correct. Only one day later, the girls from the Tax Statistics Office produced a very beautiful first-quarter tax statistics report of [-] yuan.

Next update: Volume 85 - Guangdong and Guangxi Raiders Chapter [-]

(End of this chapter)