Lin Gao Qiming

Chapter 1975 Self-declaration
After several months of getting along, Zeng Juan and this group leader who is about the same age as him have become brothers, and this is the only one in the Guangzhou Finance and Taxation Bureau.Compared with the "those people" who came from Lingao, their newly recruited civil servants are obviously more able to talk to the old people who have been retained, and some of them are even familiar with each other.As for "those people", it is said that they have their eyes above the top, relying on the fact that they have regarded themselves as masters in the early years, and they are often "bumpkins", "backwards", "remnants" and the like. Talking about the "Senate", in fact, when the Senate first came to Lingao, they were nothing more than mud legs.But Huang Ping didn't have many of these habits. Although this young brother was born in Fangcaodi, he was regarded as a "student of the Son of Heaven" with "roots and roots" in the naturalized cadre system of the Senate, and he felt comfortable in dealing with others. That kind of country bumpkin and naturalized civilian cadres have the habit of taking pride in being rude.

A few times, I heard that he could pull out a few sentences from the Four Books and Five Classics, and his brush calligraphy was also very beautiful.Obviously not from the poor.

Probably a troubled young master.

Just thinking about it, the three of them had already arrived at the gate of Gaofu.Because an appointment was made during the last visit, as soon as the three people in uniform appeared, the two gatekeepers hurriedly went to report, and the other welcomed the three of them in.Master Gao has already ordered the doorman, no matter whether he is at home or not, as long as Australian cadres come to the door, they will be greeted first and then informed, so as not to neglect the Australians.

"That's all for the elders, it's just that the cadres under them are mostly poor and downcast people, and now they are all climbing the dragon and the phoenix, and they will inevitably have the attitude of the poor and the rich, and they will inevitably be full of hostility towards us. We must be extra careful when dealing with them." Don't neglect them." Gao Ju specially explained to his stewards and masters in secret, and this rule is also set up for this purpose.

The three of them were not polite, and after showing their credentials and mission statement according to the regulations, they entered the door and turned to the side courtyard.Gao Zhai Zeng Juan has also come here more than once, and he still remembers the first time he entered the door, he had never seen this really rich and powerful family before, his eyes were straight.I thought it wasn't for this skin, let alone sitting and waiting for someone to serve tea, the "young owner" of my incense and candle shop was probably beaten out by someone at the door.

Master Xu was waiting at the gate of the small courtyard with a smile on his face, and after a few greetings, he led them to the "reception room".This courtyard was specially allocated by the Gao family to deal with various government offices in Macau and Song Dynasty. The main room is a real "reception room"-a square board with black characters on a white background is impressively nailed to the lintel of the antique house. The words "reception room" are written in bold and black Song typeface.

In the room, the long carved fan was removed in accordance with the Australian style and replaced with floor-to-ceiling glass windows. Various "Ziminglou" style tea tables and sofas are available, and imitating the Australian style of receiving guests. There is a large screen at the back, and the patterns on the screen are specially selected. They are made by master craftsmen with mother-of-pearl lacquer according to the picture of "Sunrise of the Holy Boat with Thousand Miles of Mountains and Rivers" bought from Lingao.

In the house, according to the "Australian style", there are many pots of "green plants". The cycads, which used to look silly and thick, have now become the new favorite of the Gao family, standing on both sides of the steps of the dripping eaves of the main house.

From Zeng Juan's point of view, this reception room is even better than the offices and reception rooms of the veteran bureau chiefs.After all, this rich family is different, even if they follow the trend, they are better than the ordinary people.

Master Xu confessed at the door, saying that Master Gao and Steward Yan went out to meet guests, and the other went to "negotiate business". .

Huang Ping took the trouble to reiterate again the regulations of the Finance and Taxation Bureau on taxation management and household registration. Except for special requirements, all financial managers should contact them.Zeng Juan listened to him and felt that Team Leader Huang had a good temper. They had not come to Gao's house once or twice. Every time Steward Yan was away, Master Xu would come here, causing everyone to waste their time talking, but it was Yan After hearing Team Leader Huang say it once, the housekeeper stopped talking about these things.

Aside from these, Mr. Xu is very shrewd. When everyone in Guangzhou City was still using brushes, he was the first master who learned to write simplified Chinese characters and Arabic numerals with a dip pen. Now he is ahead of the curve. There is a notebook with a holy ship card in it, and a pen in it. If it weren't for the gown on his body and the bun on his head, he would be the same as the cadres waiting for a meeting in the Finance and Taxation Bureau.

Sitting down to watch tea, Huang Ping and the others went straight to the point without exchanging greetings.There are two main things today. One is to re-clarify Master Xu's status as a "financial officer"; the other is to carry out pre-training for self-declaration work.The so-called person in charge of finance is nothing more than a "tax accountant" in the old time and space. Just considering the general cultural quality of accountants in the new time and space and the promotion of the double-entry bookkeeping method of borrowing and lending, Zhang Xiaoqi put forward an argument that makes everyone sick. Focus on the focus, leaders rely on the top to grasp, and leaders directly grasp."

She thinks that those who can take the top spot in accountants among these big households are top-notch in terms of IQ and EQ. It is much easier for them to understand how the tax is calculated and collected. After all, taxation is not a black technology. It does not exist and cannot be overcome. cognitive gap.As for self-declaration, currently limited by the strength of the Finance and Taxation Bureau and the ability of taxpayers, only [-] households have been delineated in the first batch after comprehensive consideration.Although Zhang Xiaoqi obtained support from Cheng Dong, Li Mei, and Skaide for the comprehensive reform of the accounting system of industrial and commercial enterprises, this support was only on paper. "Spirit", but there are no specific measures on how to implement it.

Zhang Xiaoqi's original plan to transfer some people from Fangcaodi's accounting professional class to conduct several comprehensive and intensive trainings for taxpayers in Guangzhou was also rejected by Cheng Dong because the timing was not ripe.

So after the final consultation, the Finance and Taxation Bureau determined the basic principle of "grasp the large and control the small".Delong borrowed a few accountants to provide relevant training for major taxpayers.The first batch of fifteen households here is the "big" in "grasp the big".The bottom line set by Zhang Xiaoqi is to set up a separate ledger for tax-related subjects in accordance with the double-entry bookkeeping method, and if possible, try to promote double-entry bookkeeping of debits and loans based on the accrual system among some taxpayers with high accounting quality.

The news of the taxpayer self-declaration is nothing less than a shock to the big households.In the past, even though they had good hands and eyes and even connected with the palace, they could rely on favors and rules to be filial and pay less or even not pay a cent of tax, but in the end it was the government's decision to pay more or less.Nowadays, how much tax to pay is up to one's own decision, which is really a rare thing that has never existed since ancient times.As the news spread, many people who thought they knew the way were saying that this was just a change of soup, and the new court of the Song Dynasty changed its way to "forgive" the big families who knew things.

Master Xu is not so white. On the day of declaration, the woman behind Gao Gao's counter had a face like a peach blossom, and she said the words "pay taxes according to the law" in a calm manner.But whether it is him, Steward Yan, or even Master Gao, they all understand that behind the "law" of the Australians is the merciless killing method.The forced demolition and street digging when I first entered Guangzhou, the witchcraft case, the cleanup of Guandi Temple, and the legend that the gentry were hanged to death batch by batch like dogs in the countryside were all "according to the law."Anyone who doesn't follow his family's law will lose money at least, or lose his life at worst.This "self-reliance" sounds good, but it depends on whether you are honest or not, and whether you have the same heart as the Australians.Immediately, after carefully listening to Huang Ping's simple explanation, he took over the account book and looked through it carefully.

"Comrade Huang..." Master Xu said after a long time, "Oh, there is also Comrade Zeng. I have never seen the method of entering the account that you mentioned. Every transaction happens, but there are two transactions?"

"Yes, this is called double-entry bookkeeping." Huang Ping recalled how Zhang Xiaoqi let the students accept such an "unnecessary" bookkeeping method when he was in Lingao, "Let's say you paid the taxes a few days ago. In the past, you just took the tax bill back and recorded it and then recorded it out. Now you have to make a debit here to offset the tax that should be paid.”

Huang Ping clicked on the subject of tax payable in the account book, and then picked up another account book that said "cash", "Record the same money here, go to the loan, and deduct the tax from your own money. Then One loan and one loan, the loan is equal..."

"By the way! Is this the Longmen account of the Australians?" Master Xu seemed to have discovered something suddenly, and slapped his thigh suddenly.

"Longmen account?" Huang Ping scratched his head. All his accounting knowledge came from the two-year cramming education in the finance and taxation class. Apart from understanding the simple Australian accounts, he can only understand and only know that the merchants are using it now. The "four-pillar settlement method" in the Song Dynasty, some merchants were even worse, that is, the running account, and a considerable number of merchants did not even have an account book.

Naturally, Zhang Xiaoqi, the second-hand knife, would not tell them about the evolution of the traditional Chinese accounting system. If he talked too much, he would have to report it to the Office of Truth for review. Why not simply indoctrinate them with the "Australian Bookkeeping Law".

"Group leader Huang, this Longmen account came from Old Xi'er." Zeng Juan continued.Some of their colleagues are from Shanxi. For some reason, Ai and Wang both joked with the man that he was from Lao Xier's hometown.Now everyone in the Finance and Taxation Bureau knows that Shanxi is nicknamed "Old Xi'er" by Australians, just like Shanghai County is called "Magic City".Zeng Juan's family's incense and candle shop has a small foundation, but this does not prevent him from hearing some news about the "business circle".

Seeing that someone could understand, Master Xu became more energetic and wanted to show off in front of these Australian cadres.It has not been long since the Longmen account was introduced to Guangdong, and there are not many stores using it, but "it does have a beauty".Master Xu is confident that if he can use it well, he will definitely be second in this city, not to mention the first.

Next update: Volume 90 - Guangdong and Guangxi Raiders Chapter [-]

　Note: It is often said that the earliest double-entry bookkeeping method in China was created by Fu Shan in the late Ming Dynasty.However, most of the existing physical materials and historical records related to the Longmen account are from the late Qing Dynasty, and there is no information about Fu Shan's life research materials about creating bank accounts, doing business, or creating bookkeeping methods.Therefore, the real starting date and founder of the bookkeeping method are still in dispute.

　　
　
(End of this chapter)