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Section 148 Commissioner of Taxation

 In terms of finance, in addition to its branches in urban areas, Delong Bank has opened special counters in various credit union branches to prepare for the exchange of silver and copper coins, as well as for deposits and loans. In the stone vault of Delong Guangzhou Branch,

Barrels and baskets for storing miscellaneous silver and copper coins were prepared. In particular, a large number of bank bills were prepared. After the Ministry of Finance and Economics prepared for the implementation of the new currency system, it began to fully implement inter-bank corporate account settlement to reduce the use of cash.

Liu Xiang ordered the Police Department and Zheng Shangjie to conduct a secret investigation through the Federation of Industry and Commerce into the inventory, sales and prices of daily necessities in Guangzhou, involving more than a dozen categories including textiles, meat, aquatic products, salt, tea, etc. At the same time, in order to protect the currency

During the reform period, market data can be analyzed in real time, and a regional data processing center is planned to be built in Guangzhou World to process the data collected daily. It will serve as the basis for the research and judgment of Guangzhou's financial team.

Finally, there was the establishment of the Guangzhou Municipal Taxation Bureau. After Liu Xiang spared no effort in calling for him, Wudaokou finally sent him the director of the Taxation Bureau.

In a senior-only suite in the "Inner World" of the big world, Senior Ai Zhixin looked at himself in the mirror. He had lean short hair, carefully maintained thin-framed titanium glasses, a Swiss watch on his wrist, and the highest-end accessories.

The shirt and light-colored khaki trousers made of white Dutch fine linen bring out the "yuppie" flavor of the financial elite.

It's a pity that there are no real leather shoes. Although the specially provided cloth shoes are good, they are a bit too artistic to wear. Ai Yuanlao thought with regret.

He looked at himself again to make sure that everything was in order, and then turned around. Ai Yixin, the life secretary who was waiting aside, immediately handed him a high imitation Boss briefcase.

"Thank you." He took it. Although this bag fished out from Lando's fishing boat was only A-grade goods, its workmanship was exquisite and its materials were exquisite. It was not inferior to genuine licensed goods. It was very popular with Mr. Ai - Ai

When the veteran worked for the Internal Revenue Service, he was also a fashionable person known for his love for exquisite items.

Ai Yixin gestured and asked if he was going out. This young life secretary had a good appearance and figure, but she was mute. Fortunately, her loss of voice was acquired and she was not deaf. It saved Ai Yuanlao from learning to speak mutely.

Trouble.

Of course, if it hadn't been for this physical defect, this maid who could be rated as A-level would not have only been rated as D-level when she graduated. So much so that some poisonous elders called her a "taker".

He took over the offer, and Ai Yuanlao didn't care about it. Although Ai Yixin couldn't speak and was illiterate when he first arrived in Lingao, he had a strong learning ability. When he graduated, he was among the best in all academic achievements. He worked under him

After several years of self-study and his guidance, she has become one of the most professionally capable among the naturalized cadres in Wudaokou. If she hadn't been Mr. Ai's maid, he could have promoted her to an important leadership position, and now

He could only be content with letting her serve as his personal secretary--not just a "secretary of life."

Ai Yuanlao has been responsible for the financial and taxation work in Wudaokou for a long time. In the Wudaokou system, financial and taxation work was not taken seriously at the beginning. This is also a helpless move. Neither Lingao County nor Qiongzhou Prefecture is a prosperous place, and agriculture is still backward, let alone

Industry and commerce. Therefore, the fiscal revenue of the Senate relied on "spoils of war" and "trade" for a long time. Later, the collection that was gradually carried out was mainly land tax and fishery tax. Although the customs established import and export taxes and parking taxes

Such taxes, but in order to encourage import and export trade, many of them are exempted or reduced, and they are in vain.

It wasn't until Lingao's industry and commerce prospered that the tax department really became active, and the naturalized cadres in the tax department realized for the first time the "ten thousand taxes of the Senate" - tax collection. Even in the Ming Dynasty,

The 17th century also lagged behind the international advanced level - the number of tax types and the complexity of tax rate calculations far exceeded their imagination and gave them a solid conceptual impact.

Now Ai Yuanlao has come to Guangzhou with the tax team he trained in Hainan, mainly in Lingao.

"There is no need to cook at night, I will eat in the bureau. You pack your luggage and move to the bureau dormitory early tomorrow morning." Ai Zhixin ordered, "The Municipal Government General Affairs Office will send sedans and laborers, you have to listen to them

Arrangements. Don’t go out alone, it’s not peaceful in Guangzhou now.”

Ai Yixin nodded.

The place Ai Zhixin is going to is the Guangzhou Branch of the State Administration of Taxation - it is said to be the Guangzhou branch, but in fact this branch also handles tax work for the whole province of Guangdong. Generally speaking, tax work will be carried out wherever Fu Bojun can establish his rule.

Policies vary between Natural Core Areas, Appeasement Areas and Security Areas.

In terms of power, Ai Zhixin's authorization is unprecedented. In addition to customs duties, the collection of all industrial and commercial taxes, agricultural taxes, and fishery taxes in Guangzhou and even Guangdong are all in his hands, and the monopoly work is also in his hands.

Under his management, he has the power to "act expediently without violating the general direction" in terms of tax types, tax rates and collection methods.

Naturally, he has gained such great power at a price, that is, he has to complete tax work in an extremely complex environment - this is no light burden. Not only are things complicated, but they also have to be completed in a situation where personnel and institutions are extremely scarce.

work. At the same time, he also has to cooperate with Chen Ce's financial working group in the issuance of new currency. Tax collection is not only to increase fiscal revenue, but also an important means of stabilizing the currency. Through taxation, merchants can effectively be forced to collect and use new currency.

currency.

In this environment, Ai Zhixin was carried into the Salt Department on a sedan chair: now there are two signs hanging at the door: Guangzhou Branch of the State Administration of Taxation and Guangzhou Branch of the Monopoly Bureau of the Ministry of Finance. In the fiscal revenue of Wudaokou, salt and tobacco

Monopoly sales are also an important source of income. Currently, the Monopoly Bureau does not have an elder in charge, and is also represented by the Taxation Bureau - in a broad sense, monopoly sales are also a form of taxation.

He had become accustomed to the stench of stagnant water and sewers under the June sunshine along the way. When he got off the sedan, he felt the air was cool. The Yan Kesi Yamen is an old yamen, with a history almost as long as the Ming Dynasty, and recently

A renovation was also a matter of the Jiajing Dynasty. The walls here are high and the house is deep, the courtyard is wide, and there are many century-old trees inside, which are lush and green.

Because Guangzhou had just been peacefully peaceful, there were soldiers from the National Army standing guard at all the main entrances and exits. Ai Zhixin learned that when he entered the city, there were samurai escorts from the Japanese Guards beside his sedan, and he knew how complicated the situation he faced was.

The staff of the Taxation Bureau and the Monopoly Bureau have already greeted each other at the Yimen. There are naturally two groups of people on both sides of the corridor. On the left are the staff of naturalized citizens headed by Hu Xuefan, some of whom were transferred from Hainan, and some of whom went to Guangzhou.

The staff of the Wansheng Rental Store under the Ministry of Urban Industry. These are the basic team of Ai Zhixin's tax bureau. The ones on the right are the old staff who were selected and retained after the transfer, the clerks and scribes in the government offices,

Grain clerks, ambassadors at the river bank and salt warehouse, all kinds of subordinate clerks in the book office...all kinds of people, from officials who have never joined the ranks to "li", the lowest rank of subordinate staff, are all available.

Hu Xuefan, as the most senior civil servant in the tax bureau, welcomed the arrival of the new chief. Then, he was led to the office by a senior official from the Salt Affairs Department.

The office is located in a relatively neat small courtyard - as the old official walked past the tall buildings, he realized that these houses were dilapidated. The walls were in disrepair and were covered with moss and mildew. The roofs were

It was covered with wormwood, and some even had small trees growing on it. He heard from old officials that some of the houses here were in disrepair and had long since been locked up. Some old salt warehouses had collapsed.

It's really eerie here, Ai Zhixin thought.

The courtyard of the office and dormitory has been tidied up, and furnished with furniture and various daily necessities. Ai Zhixin asked the accompanying clerk to open the file boxes he brought, organize and put them on the shelves. He took the time to send the documents to the Ministry of Urban Engineering

I have read through the compilation of financial and taxation work that I have received.

The financial and taxation situation in Guangzhou is relatively complicated. This is not only because the financial and taxation system of the Ming Dynasty itself was very chaotic, but also because the Senate itself has levied "reasonable burdens" and "fishery taxes" in Guangzhou and the Pearl River Delta for many years, and also sold a large amount of private salt in Guangzhou.

.

In the past, Ai Zhixin studied the fiscal and taxation policies of the Ming Dynasty in Lingao, but Qiongzhou Prefecture was too poor and backward, and the local yamen had very little concrete practice in taxation. Now looking at the tax information of Guangzhou Prefecture, I can't help but feel a little open-minded.

The feeling of vision.

The Ming Dynasty did not pay much attention to industrial and commercial taxes. Except for land tax and salt tax, other taxes were collectively called "various". And this variegated collection was confusing and complicated. Although there were clear "ministerial regulations", they went their own way in various places.

.

Among them, the most important tax for local governments is the commercial tax, which is similar in nature to the "lijin" of the Qing Dynasty. However, the commercial tax has a fixed amount. Each state and county has a specific commercial tax amount, some of which are surprisingly high.

, some are ridiculously low. As for the basis on which this quota was originally established, no one knows.

The government sent subordinate officials to block roads and ferries to collect taxes. The tax rate was very low, but the collection area was very wide. Anything could be taxed, even a chicken or a basket of vegetables. The principle of double taxation was implemented.

.In other words, when a farmer takes vegetables to sell in the market, he has to pay taxes several times after passing through several tax cards on the way.

The subordinate officials and clerks sent to collect tax cards not only had no income, but also had to complete the additional tax revenue. Therefore, the tax card for commercial tax became a disguised tax package system. The tax collectors and tax collectors were corrupt and extorted from the business people.

It is inevitable. The result is that there is great public dissatisfaction, but the taxes collected are negligible. A large amount of tax money is eaten up and flows into private pockets. (~^~)


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