On the bulletin board of the garment factory, a notice is posted about the training of weaving techniques.

Aunt Wang passed by the bulletin board and saw a large group of people around, so she immediately rushed up.

Among the workers of the garment factory, Aunt Wang is the oldest, she was born in the early forties, and she is almost 50 years old retirement age.

People of Aunt Wang's age did not have the opportunity to go to school when she was a child, and her education level was not high, so she only knew a few words by participating in some literacy classes after liberation.

Because she didn't have much literacy, Aunt Wang didn't bother to squeeze in to read the announcement, and directly followed her colleague: "Xiao Zhang, what is written on this announcement?"

"The factory is going to hold a business training class, saying that it is to teach weaving techniques. Xiao Zhang replied.

Hearing the business training, Aunt Wang frowned, and said very resistantly: "I'm so old, I'm about to retire, but I can't learn this new thing." ”

"It's okay, the announcement said, voluntary registration, never forced. Sister Wang, if you don't want to learn, don't sign up. Xiao Zhang said.

Aunt Wang breathed a sigh of relief and said, "It turned out that it was voluntary, so I won't go, anyway, I'm so old, I definitely won't be able to learn." ”

The announcement also said that after the training is over, there will be an exam. Xiao Zhang continued.

"My level of transformation is so low, I didn't even go to school when I was a child, and if I take the exam, I will definitely not be able to pass it! It seems that this kind of business training has to be taken by you young people!" Aunt Wang said with a smile.

At the end of the announcement, it was said that the employees who passed the examination would be rewarded with a bonus of 100 yuan. Xiao Zhang continued.

Hearing that there was a bonus of 100 yuan, Aunt Wang immediately asked, "Where can I sign up for this training class?"

"Sister Wang, aren't you going to participate? I'm afraid that I won't be able to learn when I'm older. Xiao Zhang asked cautiously.

Aunt Wang smiled awkwardly and replied, "Although I am old, I also hope to improve my business level! It's always good to learn more things and enrich myself! I'm not for the 100 yuan bonus." ”

......

The moment the 100 yuan bonus appeared, what kind of "voluntary registration" and the like became a nonsense.

It's all about money, but what kind of voluntary or involuntary it is, how hypocritical! How much it hurts feelings!

There was a long queue at the registration office in an instant, and for the sake of the 100 yuan bonus, it was an elderly employee like Aunt Wang who also chose to sign up immediately.

There are even some administrative and logistics staff who want to sign up to learn weaving skills, and 100 yuan is too tempting.

Li Weidong had long expected that the workers of state-owned enterprises were full of inertia, and everyone was accustomed to eating big pots of rice, and if there was no incentive at all, no one would be willing to learn new technologies.

And if Li Weidong wants to launch a new product, it is necessary for employees to master the preparation technology, so Li Weidong simply came up with a money-throwing tactic, and it really tried and tested.

Li Weidong has never been stingy with such things as giving bonuses to employees. After all, when the money is sufficient, employees can work well.

According to the regulations at that time, as long as the salary, bonuses and allowances of workers did not exceed the national standard, they could be deducted from the taxable income of the enterprise, and they could legally avoid taxes.

In a small city like Qinghe, the per capita income is not high, so even if the bonuses are given to workers, they do not exceed the national standard.

Li Weidong's garment factory is still a state-owned enterprise, and after selling so many leather jackets before, the taxable income of this year has safely exceeded 200,000 yuan, and the corporate income tax rate has reached 55%, and legal tax avoidance has become something that Li Weidong must consider.

......

Training in weaving techniques began.

Aunt Wang was a little nervous, after all, she was almost fifty years old, and she had not gone to school seriously, and now she was obviously a little overwhelmed to let her learn a technique again.

But when Aunt Wang remembered the 100 yuan bonus, she felt that she had to try it anyway.

However, Aunt Wang soon discovered that the weaving technique was not difficult, at least it was simpler than knitting a sweater.

Aunt Wang can knit sweaters, and her knitting skills are very good, and she can weave a variety of different textures. Aunt Wang brought the skills of knitting sweaters into the knitting technique, and soon learned several different knitting techniques.

Aunt Wang's confidence suddenly increased, and she had already begun to plan that after she got the 100 yuan, she should buy something.

The employees of the garment factory are all tailors, at least the kind of clumsy people cannot enter the garment factory. These workers originally had a strong hands-on ability, and learning weaving techniques was even more effective with half the effort.

In particular, many lesbians can knit sweaters, and knitting sweaters is also a kind of knitting technology, and with the theoretical basis of knitting sweaters, it is very easy to learn to knit.

......

During the Spring Festival, Xiao Yuanzheng returned to his home in the capital.

When it was dinner time, Xiao Yuanzheng met his old man.

The old man of the Xiao family is very busy with work on weekdays, and it is not an exaggeration to say that there are all kinds of opportunities every day, and it is also a luxury to be able to go home for dinner. If it weren't for Xiao Yuanzheng coming back today, the old man would still be busy in the office now.

The father and son didn't have much in common, and they talked about work as they talked.

"Last year, the preliminary statistics of the country's foreign trade came out, with imports of $42.9 billion and exports of $30.9 billion, a trade deficit of nearly $12 billion! If this continues, the country's foreign exchange reserves will be emptied. The old man said worriedly.

Xiao Yuanzheng nodded: "I remember that the deficit of the previous year was even greater, it seemed to be close to 15 billion US dollars, and this year compared with the year before, last year was better." ”

Imports have not decreased at all, but have increased by several billion dollars, and thanks to a relatively large increase in exports, the trade deficit is not as big as last year. The old man let out a long sigh and then said: "But what we export is all raw materials! Oil, coal, and iron ore are all left by our ancestors, and this is at the bottom of the sellers! In a country as big as ours, we can't expect to sell the family foundation left by our ancestors to live, right?"

"You're saying that we don't have any industrial products to export. Xiao Yuanzheng nodded.

"Look at the little Japan next to it, it can make a surplus of 80 billion US dollars a year, and then look at us, it loses more than 10 billion US dollars a year, hey......" The old man was a little depressed in his heart, drank the wine in the cup, and then poured the wine again.

"Dad, you drink less, the doctor said, if you drink, this small glass is enough. Xiao Yuanzheng immediately opened his mouth to persuade.

However, the old man was a stubborn man, and apparently ignored the doctor's advice at the beginning, but continued to pour wine. And as an old man, he has to drink, and no one can stop him.

In desperation, Xiao Yuanzheng had no choice but to speak: "Dad, don't look at the joy of the Japanese now, but their economy is a bubble, and it will burst with a little poke, and the entire Japanese economy will collapse at that time." ”

"Where did you hear the grapevine again?" asked the old man

In order to make the old man happy, Xiao Yuanzheng hurriedly told Li Weidong's analysis of Japan's surprise bubble.

The old man didn't care at first, but as the analysis deepened, the old man's expression became solemn.

"What you said is completely contrary to the analysis of our domestic economists, but if you think about it carefully, it seems to make more sense, some of these signs have appeared now, this is the analysis given by foreign economists, right?" the old man asked.

"I recently met a friend who has a unique perspective on Japan's economy, and that's what he said. Xiao Yuanzheng didn't dare to hide anything from the old man.

This analysis may not be correct, but the logic is clear and the idea is clear, which can be used as a reference. In this way, go back and let the secretary sort it out, form a written report, and circulate it to me, which can be regarded as providing a different way of thinking. The old man spoke.

Xiao Yuanzheng nodded, once this thing is formed into a written report and brought to the old man for circulation, it is equivalent to an internal reference.

......

Four imported weaving machines were finally transported to the garment factory, and then the workshop was brought closer.

"Looking at the paint, the paint is really bright, it is worthy of an imported weaving machine!" Wang Jing, the deputy director of the factory, shouted in a loud voice.

"Yes, I have been a workshop director for so many years, and it is the first time I have seen imported equipment. The director of a workshop said.

The director of the second workshop also said: "Our factory now has imported equipment, which can be regarded as a shotgun replacement!"

Li Weidong came to Wang Jing and said, "Director Wang, hurry up and debug, let's start production as soon as possible." ”

Wang Jing opened his mouth and said:

"This knitting machine is imported, I estimate that the people in our factory do not dare to debug it easily, and they have to go to the first factory of national cotton to ask for engineers. ”

Li Weidong, a tertiary garment factory, must not have a mechanical engineer, the factory understands machinery, that is, the two repairmen, usually repair the sewing machine, let them debug the imported machine equipment, I am afraid that the equipment is not debugged well, and it will be damaged first. Li Weidong was reluctant to let the repairman fiddle with the imported equipment.

Li Weidong nodded: "That's right, I finally spent money to buy imported equipment, but I can't break it, I have to find an engineer from the National Cotton Factory." Then I'll go to the national cotton factory in a while, ask the engineer to come over, Director Wang, you help watch the point, no one is allowed to touch this equipment until the engineer comes back!"

"Don't worry, when I was in the army, I was the best at standing guard! Even the head of the military region praised me for standing guard. Wang Jing replied.

Li Weidong waved his hand again, called accountant Wang Kaiping closer, and said, "I'll go and prepare an equipment lease contract in a while." ”

"Equipment lease contract?, are you talking about these four weaving machines?" asked Wang Kaiping.

"Nonsense, I bought these four pieces of equipment, and I didn't take the accounts of our factory, I personally paid for it, and I tried to get it from abroad, so there is no reason to let the factory not spend a penny in vain! So this lease is necessary, and the lease contract must be signed. Li Weidong said.

Wang Kaiping hesitated for a moment, and said: "Factory director, there is no need to be so troublesome, you are the director of the garment factory, and you have to sign the equipment leasing contract at that time, and then you rent out the equipment.

"Do you think that I am taking off my pants and farting and asking for trouble?" Li Weidong smiled, and then reminded: "Have you forgotten that when calculating taxable income, fixed asset leasing expenses must be deducted before tax!"

"I see! I'm going to prepare the equipment lease contract right now. Wang Kaiping nodded in realization.

Corporate income tax is calculated based on the taxable income, and in the specific calculation process, there are many items that can be deducted before tax.

According to the regulations, the lease expenses incurred in the fixed assets leased in the course of production and operation of an enterprise can be deducted before tax.

However, the fixed assets purchased directly by the enterprise are not included in the pre-tax deduction items.

Of course, production equipment is the fixed assets of the enterprise, so the money spent by the enterprise to lease the equipment will be deducted before tax, which is equivalent to deducting part of the enterprise income tax, while the money to buy equipment cannot be deducted from the tax.

Therefore, Li Weidong bought these four sets of imported equipment, and did not go through the accounts of the garment factory at all, and now the garment factory wants to use these equipment, it has to lease it from Li Weidong, and the lease fee can be deducted from part of the enterprise income tax.

Of course, the income from property lease also makes it taxable, but the tax rate on property lease income is 20%, which is much lower than the 55% income tax of state-owned enterprises.

Moreover, in those days, the taxation of individuals was basically just talk, and it was difficult to implement. Even in 2020, how many of those landlords actually pay taxes?

In addition, the 500,000 yuan that Li Weidong had invested in the garment factory before also had the accountant make an IOU, and in the form of a loan, lent it to the garment factory, which seemed to be a left-handed change for a right-handed one, but in fact it was also a legal means of tax avoidance.

As long as the interest on the loan during the production and operation period of the enterprise is not higher than the loan interest rate of the bank in the same period, the interest can also be deducted before tax.

In the mid-80s, there were still many imperfections in the country's tax policy, and the profit tax had only been implemented for a few years, and there were also big loopholes.

For example, Li Weidong naturally has a lot of legal means of tax avoidance, and when the boss does not know how to avoid taxes, he will deduct a few thousand here, and where he will deduct a few thousand, and when the taxable income is finally calculated, hundreds of thousands will be saved. Rounding up is equivalent to making 100 million!

These methods, those simple accountants in the 80s must not understand, Li Weidong had to slowly teach Wang Kaiping.

Fortunately, Wang Kaiping is not stupid, he understands Li Weidong's intentions with a little dial, and then makes the accounts seamless.

Of course, this is also thanks to Wang Kaiping is his own person, if he is replaced by an accountant, Li Weidong really does not dare to hand over the tax avoidance matter to him.

Looking at the back of Wang Kaiping leaving, Li Weidong smiled: "I saved another sum, I'm really a little clever ghost!"