Lin Gao Qiming

Chapter 1983 The Yin-Yang Contract
Although Zhang's Old Shop changed to "Zhang Ji Laopu Food Company" and bought another house, which changed the state of "house and shop in one", the old habits of hundreds of years are not so easy to change. Zhang Yu My parents always feel that people don't feel at ease if they don't live in the shop, so the newly bought house is only half an alley away from the old shop.It can be said that it is just a leg up.

The new house is bigger and newer than the old house.Zhang's old man is an old-fashioned businessman. Although his business is big, he doesn't like to engage in all kinds of empty scenes. Apart from the fact that there are more people eating and lodging at home, and hiring two women who do laundry and cooking, there is no other pomp.Zhang Yu came back late, and it was just leftovers.

When Zeng Juan ran to Zhang's house, he had already lighted the lamp, but Zhang Yu came back from outside the city and was eating dinner. When he saw Zeng Juan coming, he was going to invite him to have dinner with him.

"No need," Zeng Juan said impatiently, "I've already eaten it, so hurry up and eat it, I have something to ask you!"

Zhang Yu was taken aback. He didn't know why this "old friend" came to him so nervously. He suddenly remembered the fake money he encountered when paying the bill at a party a few days ago—could there be something strange in it?But the cashier himself said: the matter of confiscating the counterfeit money is over.

He stammered, "Juan, is it about the fake money? I don't know where the fake money came from..."

Zeng Juan was taken aback: "What fake money?"

"It was the last time we went to Ziminglou for dinner..." He told the story again, "Is there any urgent procedure to go through?"

Hearing this, Zeng Juan breathed a sigh of relief: "Counterfeit money is a matter for the police station, I mean tax! Tax!"

"What's the matter with taxes?" Zhang Yu was relieved when he heard that it wasn't about fake money. If it was a tax issue, he would be worried--he had already asked Zhang Ting and the others to handle the second tax payment. Relevant documents were also brought back.He asked himself that he had a clear conscience in terms of taxation, and he followed the rules of the Australians to do whatever he wanted, not short of the tax bureau.

"Did we pay the taxes on time? There is nothing to hide in the tax returns, you all know..."

"I know! But today is very strange, maybe your whole family will be involved!" Zeng Juan said with a serious face, "Just eat, and quickly show me the account book and the draft contract after eating. !"

Seeing that what he said was important, Zeng Juan didn't dare to neglect, so he hurriedly finished his meal in two or three bites, and then took him to the shop.

Both the ledger and the draft contract are in the accounting room.Although the Zhang family has been separated now, with each accounting book and cashier, there is still one accountant—after all, there are not many accountants who can use the Australian bookkeeping method, so the account books and contract drafts of the two companies are stored in the accountant of the old shop.

"Please bring out the original contract for the sale of the land you gathered with the nobles and all the evidence related to this." Zeng Juan turned the flame of the kerosene lamp to the maximum.

The contract text, related bills, and ledgers were all stored in categories, and Zhang Yu quickly found the files he wanted from the shelf—they were all neatly organized and carefully labeled with paste.

Zeng Juan looked at the manuscript that Zhang Yu gave him and his face became more and more ugly.Although the original contract of the land sale is not there, the last version of the draft is enough.Zhang Yu looked at him with a dignified expression and flipped through page after page. He didn't know why this brother met him without even exchanging greetings, so he hurriedly asked him for the land purchase documents from the previous day.He has paid the full amount of taxes according to the purchase and sale amount on the documents, and also put on stickers, nothing was missed.

After a long time, Zeng Juan finally spoke:

"Ayu, let me ask you, so the Luo family's land is given to you at a fair price?"

When Zeng Juan heard Zhang Yu say that the property registration of the Luo family in this land was 300 yuan, he felt that the matter was serious.
"Ajuan, are you kidding me? Master Luo is so easy to get along with? The 300 yuan is on the surface, but in fact it adds two and a half cents of interest. This is because I have the title of special supplier to the Senate. He dare not..."

"Confused! Confused! Zhang Yu, you are looking for death!" Zeng Juan slapped the table and jumped up, "You are a yin and yang contract! Off-book account, you really think that the Finance and Taxation Bureau are all former subordinates? You know that according to the collection and management regulations , how to punish..."

Zhang Yu was obviously frightened by Zeng Juan's reaction, he just sat there and watched him yelling, and didn't react until he said that he wanted to punish himself.

"A Juan, A Juan, listen to me, listen to me!" Zhang Yu pushed Zeng Juan onto the chair vigorously, moved a small stool and sat in front of him, and then gave the cup to Zeng Juan to watch him After drinking the water, I calmed down a bit before I started talking.

"Of course I won't do this. We are all members of the Senate. Can you understand this? Master Luo and I have made another deal, which is two and a half cents, no cash. You know, my uncle Shops all over the world are going all out to make military rations. It turns out that only this old shop can make Australian snacks such as 'cookies' and 'cakes', and they can't sell enough. Master Luo is the Australian in this old shop. Regarding the idea of ​​dim sum, he gave me a list, saying that it would be supplied to the shop above at a normal price, and that the goods would be used to pay for the money. There is nothing wrong with that." Zhang Yu raised his eyes and looked at Zeng Juan.

"It seems...not..." Zeng Juan felt that something was wrong, but he couldn't say, "There is also a contract?"

"Of course," Zhang Yu's chest slapped, "I also made the contract for Lao Dou. You can get it if you want, but the contract is not with Master Luo, but with every shop."

"Huh? And every shop?"

"That's right, those old shops that want to supply. Every shop has to sign a paperwork. Master Luo insists on doing this, and besides, he gave up half the profit. As a buyer, we can only follow." Zhang Yuyi Seeing that Zeng Juan was about to explode again, he quickly expressed his opinion, "Juan, don't worry, these documents are all covered with decals! The tax of the Senate is a lot." After saying that, he got up and looked for the contract and tax stamps. .

"Only stamps?" Zeng Juan flipped through the contract and tax stamps he had brought.

"Huh? What do you want?" Zhang Yu looked blank, "Isn't there only stamp duty for the land I bought?"

"You have supplied the goods to the shop. This is a sales act, and there is no circulation tax?"

"Ajuan, what are you doing!" Zhang Yu immediately became unhappy when he heard that he had to exchange taxes on the land, "I'm a buyer, a buyer! My goods are for payment, not for sale. Whoever makes money gets the money." Pay taxes, this transaction should be paid by Mr. Luo who sold the land, how can I pay taxes for buying land? Besides..." After seeing Zeng Juan, Zhang Yu grabbed the contract and pointed it out to him one by one. "Ah Juan, look carefully. There is nothing in this document that says that my goods are sold for money. Even if you want to collect my taxes, how much should you charge?"

Zeng Juan took the contract and read it carefully one by one, and found that the entire contract only stipulated the quantity, frequency, frequency, goods, etc. of the old shop of the Zhang family, and there was really no mention of price or payment.How cunning.Looking at the unconvinced Zhang Yu under the Australian oil lamp, Zeng Juan was not sure whether he was scolding Master Luo or his brother.

But his brother is a brother after all, Zeng Juan felt that he should explain it to Zhang Yu.Speaking of which, Master Luo did a very clever job on this matter. In the past, it would definitely have been fooled and it would have been convenient for both parties.It's normal for Zhang Yu to be confused--when it comes to money, who can be as smart as the money dogs of these big families!
But he once knew that Director Ai was thinking of catching a chicken for the inspection bureau to practice.According to Zeng Juan's understanding of the Senate, the matter has come to this point, and the documents are solid, even if he doesn't report the follow-up inspection, he will definitely be able to send Zhang Yu in soon.Thinking of this level, he calmed down instead. He took a big sip and moistened his dry throat from the irritability just now, and then slowly began to talk to Zhang Yu: "Ayu, if you want to be my brother, don't lie to me." .whose idea was this?"

"A Juan, you know my family's background. There's no such thing as a small script business. This is Master Luo's accountant, and Mr. Liao did it. What's the matter?" Zhang Yu saw Zeng Juan's tone changed, Instead, I felt apprehensive.

"The Bureau of Finance and Taxation stipulates that your income from transactions that are significantly lower than the fair market price cannot be used as a basis for tax calculation. The free supply of goods by old stores is still regarded as sales, and taxes should be collected based on the general market price... ..."

"No, it's not, Juan, listen to me. I'm buying land, and the old store's goods are profitable there. I really can't get a penny for the supply. It's the nobles who make the money...... He Counting on me?!"

"It's not..." Zeng Juan felt that Luo Zhixiang should not be so bold as to deliberately plot against Zhang Yu who was wearing the hat of a special supplier to the Senate. Besides, the nature of this matter is not yet determined, and there is no need to scare old friends too much, "He signed separately Paperwork, just to save money and pay less taxes. Old routine!"

I have read the collection of Ming Dynasty taxation materials in the library of the Finance and Taxation Bureau, and I have heard the old officials in the office complain about it. I know that this is the usual yin and yang contract. This time Luo Zhixiang’s contract is only based on parity. , according to the practice of Ming Dynasty, a tenth of the contract price would be very good.

"Then what should we do?" Zhang Yu panicked when he heard that, two days ago he swore to be a loyal running dog of the Senate, oh no, the people came.Today, this is digging the corner of the Senate.Paying taxes and losing money is a trivial matter, but losing the trust of the elders is a big deal. Zhang Yu's wealth and life are all related to this.

How to do?On the surface, it seems that Luo Zhixiang intends to evade taxes by signing contracts separately. This kind of routine is completely useless under the rule of the Senate.In practice, because Zhang Yu's new store and old store were registered separately, under the current fiscal and taxation system, he even cheated Zhang Yu.According to Zeng Juan's idea, if the two shops of Zhang Yu's family are not registered separately, then it would be fine to attach the old shop's contract as an attachment. The two together can barely be said to be traded at market prices, and at most the old shop's transaction price agreement is not clear. .Now the two stores of the Zhang family are not even legal persons, and Zhang Yu asked his father to sign the very real contract of the old store, this trick is impossible.
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Next update: Volume 98 - Guangdong and Guangxi Raiders Chapter [-]

　Some notes from this chapter:
　　The trick works like this:

　　The land contract was concluded between Guirenju and Zhangjiaxindian, and the transfer price on the contract was the same as the earliest registered price of the land (both 300 yuan).If there is no profit, no tax will be paid (only stamp duty is paid).

　　The actual transfer transaction price is 25% added to the registered price (that is, the so-called half-and-a-half interest), and the transaction price is:
　　300*(1+0.25)＝375 yuan

　　The 75 yuan is the profit from the value-added transaction, which is subject to tax according to the tax law.

　　The Luo family signed another contract with the Zhang family's old store, and the Zhang's old store and the designated store of the Luo family (note that it is not the Luo family itself).The 75 yuan profit from the land sale was offset by the goods.

　　This again brings two benefits.First, Zhang's old shop does not collect payment for goods supplied, which apparently means that no transaction has been carried out.Second, Guirenju is not the party to the second contract, so it is generally not found in the audit.It just needs to hide behind those shops and eat dividends.

　　
　
(End of this chapter)