On January 10th, the joint meeting of the financial managers of the group company (like the joint meeting of the chief of staff?) was held at the headquarters.

The new financial manager, the beautiful Qin Lan, a CPA beauty in Nut Country, looks like she is 34 or 5 years old. I have a pair of talking eyes, that kind of ability, that kind of grace, I really can't describe it.

In the future, this kind of meeting will not be held once a quarter, we have to suggest Director Zeng, once a month.

Ah, listen to the teachings of the leaders and continuously improve the financial level!

Just when I pour beer while I'm drinking it – crooked, mean, and righteous.

"Is Liu Dajun from Pudu District here?!" The beautiful manager unceremoniously named, and even the title of manager of the buddy was waived.

"Ah, you call me?" I was used to joking with Director Zeng, and it was usually "you, your name", I stood up and replied.

"Are you deserting?" the beautiful pearl said in a string: "You are Liu Dajun, I think the level is high, it's just that! Also, please don't call me by you in the future, am I so old?!"

A bird's wrath.

"Don't I want to respect you?" I replied curtly.

"And say, and say!" the manager stomped his foot, and the consequences were serious.

"Ah, don't dare, don't dare!" I was terrified.

"Hahaha!" There was jubilation in the conference room, how could this be like a little couple there, right?

The director smiled the most, and the fat face rose, squeezing the small eyes into a slit.

"Laugh at what are you laughing at, be serious!" the beautiful leader blushed, "stop!"

"That's right, a meeting!" the superintendent stood up to maintain order, the smile on his face still unfinished.

Alas, the hardest thing in the world is to laugh! Several financial managers with the law of smile inertia are holding back their faces red.

"Liu Dajun, tell me, in the fourth quarter of this year, why did your Pudu District's revenue increase by 30.75% compared with the previous quarter, but its profit decreased by 11.38%?

"Oh, that's right, let me explain, leader. In the fourth quarter, our fixed costs were reduced by 3.58% compared with the previous quarter, about 698,300 yuan, and the commission and incentives increased by 5.74%, which was 1,119,700 yuan, so that the total increase in expenses was 2.16%. ”

I'm still proud of the data, and the whole group doesn't dare to read the analysis report. No way, I have a good memory, and at the age of 7, I curiously recited the last 100 digits of pi, and I still remember it.

Although I want to keep a low profile, my strength doesn't allow it!

"Yes, you know that the whole cost is only increased by 2.16%, so where is the rest of the profit? Compared to 30.75%, it is a full 28.59% less!"

The logic of the beauty is impeccable, and everyone else is confused and nods frequently.

"Hehe, Manager Qin, please carefully verify whether the growth of net profit is the same as the growth of sales revenue? Secondly, don't you look at gross profit?"

You're welcome, this is a matter of professionalism, professional ethics cannot be violated, but the dignity of the profession cannot be tarnished!

"Do you want to raise the bar with me? I studied your gross profit, and it did drop by 25%, but that still doesn't explain the fact that the difference between 28.59% and 25% is 3.59 percentage points!"

The beautiful manager's face was red and white for a while, and her expression was rich.

Alas, why do you just drill the horns? Take buddy Liwei, you really miscalculated (my accounting grandfather's antique calculator).

"Manager Qin, I heard you speak English just now, I guess you are a turtle, right?" I asked with a smile.

"Yes, I'm a returnee! How do you know?" she thought I was inquiring into her privacy, right?

A philosopher once said, "You can't step into the same river twice!" But in the river of feelings, buddies have already stepped into the same river twice. I'm looking for hot-tempered, self-righteous, the kind of woman who is the center of the world.

There are people who show up in your life just to tell you: You are a deceitful.

But I promise: there won't be a third time!

Thinking of Zhang Shan's tenderness and reconciliation, she suddenly felt that this woman was tasteless, but she still thought that she was sad when everyone saw her, and she was defeated when she saw flowers.

"Ah, I guess. Listening to your standard accent, with a little accent, it is estimated that it is not from the suburbs of Lundun. "I'm talking nonsense in all seriousness, as if I've lived in both countries for a long time.

"Oh, are you also studying abroad in the nut country?" The beauty is born with curiosity and will kill the cat.

"Pull it down, he wants to go to the nut country! A small county town in the Tianfu Basin is dripping!" The financial manager of the Tom 4S store next to me is especially big, and the two people from Jiangcheng in the north changed their accents.

When I stepped off the plane from country C, I suddenly found that the air in the nut country was so sweet and fresh, so I greedily enjoyed this unique sweet air, and there was a strange luxury inexplicably, and I was completely shocked by him. How is it possible for you Riba people to go to that heavenly country?"

After the beautiful manager was intoxicated, she began to study the material of the ceiling again.

"Forget it, if you want to go to heaven, I won't stop you. Even that is what your kind of people call freedom and human rights. "I pretended to draw a cross.

"Hahaha! Heaven only has a one-way ticket. "You Da dared to speak out in support of me this time, maybe it was a kind of guilt for betraying me before, right?

"I warn! Don't talk about topics that are irrelevant to this meeting. Hehehe!" the superintendent stood up and exclaimed, holding back a smile.

"Okay, leader, let me tell you the truth. Last month, the tax officer suddenly called the superintendent and said that we had evaded taxes in Pudu District and demanded back taxes and fines. Seeing that the financial manager was a little furious, the buddy hurriedly stopped and said:

"People are quite confident that it is from our financial audits. At that time, the director and I were shocked, if we could find out the problem with just two reports, we were really the only masters in the country! Tell me about it, Director. ”

I am always there to shape and maintain the authority of the Superintendent when it matters most. The credit is always the leader, the mistake is your own, you must be able to do this in the workplace, and a promotion and salary increase are just around the corner!

If you don't believe me, try it first, practice is the only criterion for testing the truth.

"Ahem", the majesty of the leadership is mainly reflected in the level and timing of hygienic cough. The director squinted his eyes and said solemnly, "Ah, well, that's the case." Let me make a long story short: the special manager found that the sales revenue of Dajun Company last month was 2,109 yuan, and she calculated the output tax of 3,064,400 yuan and the current input tax of 1,533,700 yuan, so the value-added tax payable this month was 1,530,700 yuan.

But in fact, the company only paid 897,200 yuan, so she evaded 633,500 yuan in taxes! He also asked me and Dajun to go to the tax bureau with all the accounting documents of the previous month to receive punishment.

As a result, 4.36 million yuan of sales revenue is separately accounted for, which is the trailer income of the company's independent service department. “

"Is there any explanation for this?" the beautiful manager stared at the innocent big eyes in confusion.

If it were me, I would have been keenly aware of what the problem was! The experience of manufacturing in Bincheng and the Civil Aviation Zone was not in vain.

"The tax law stipulates that the business tax on trailer income is paid at 5%!

On the income statement, the main business tax and surcharge are not calculated according to the additional tax rate of 17% of the VAT rate at all, because the business tax and its surcharge are mixed in, so it is no longer in line with the simple VAT accrual ratio!

Dajun, do you want to say that the growth ratio of sales revenue is not necessarily equal to the growth ratio of net profit, because there are too many variables, right?" said the director calmly.

See how quickly people react? Listen to the strings and know the elegance.

"Yes, Director. I replied solemnly.

"Qubble! Your net profit margin in the fourth quarter was 32.51 percent, ranking first in the company, how can you explain it? Don't you feel blushing? The president also wants an explanation. The financial manager blushed and quickly took the gun again.

This month, the maintenance withdrawal of our Pudu subsidiary has increased, and in order to retain old customers, we have to honestly use standard parts for some knowledgeable customers.

As we all know, the gross profit of standard parts stipulated by Dazhong is only 22.5%, while the gross profit of non-standard parts is as high as more than 60%. In the long run, although there will be no safety accidents, where is the integrity?

Buddies hate the kind of people who don't admit their mistakes and pull up the banner to make tiger skins.

"That's not something you think about, you just need to do whatever it takes to increase your net profit margin!" said the finance manager.

She is no longer beautiful in my eyes. We can have financial disagreements and arguments, and I think you can be forgiven for not having a lot of experience for the time being, and you may have a wrong understanding of tax laws. But if you close your eyes and talk nonsense, I'm not happy.

It was later learned that the manager was the president's cousin.

Advice is not something that everyone likes!

Guiguzi is the first person of great wisdom throughout the ages. He said: Therefore, those who speak with the yang are sublime, and those who speak with the yin are humble.

It's a pity, at that time, the buddy was young and competitive, the violent tiger Feng He.

It's not scary to hit a wall and fall when you're young, but it's scary if you don't sum it up!

"Don't talk about that. Dajun, have you studied the recent preferential policy of Donghai City to exempt newly established trading companies from corporate income tax for one year?"

"Studied. ”

I know that the national policy is good, and it wants to stimulate the economy and drive employment. However, some people with ulterior motives will use it to evade taxes, and it is also called "reasonable tax avoidance".

In my cognition, we should pay not a penny less in taxes, and if we study the tax law intensively, we will not pay a penny more. According to the provisions of the tax law, we must spare no effort to enjoy the preferential treatment given by the state to enterprises.

However, it is necessary to set up a shadow trading company that is not related to each other, purchase from other real trading companies or manufacturers, and sell it to a maintenance company that is much higher than the market price.

Maintenance companies can pay less corporate income tax because of their increased costs and reduced profits, while shadow trading companies can legally not pay corporate income tax because they are exempted from corporate income tax for one year because newly established companies are exempted.

As far as Luyuan Group as a whole is concerned, it has evaded a huge amount of corporate income tax, and the country has suffered a lot of losses!

There are some companies that are even more excessive, and at the same time set up 7 or 8 shadow trading companies, and purchased materials and accessories after 3 years, and the internal sales price is super high.

In order to improve inventory turnover and capital efficiency, some of our companies are desperately increasing inventory, which is wonderful!

"Do you have any good suggestions?"

The superintendent always asked me to speak at the meeting so that I would have an excuse to give me more points to improve my life when I was given a quarterly bonus or a year-end bonus (only this time it was a real one).

But for the first time, I shook my head, pretending to be very stupid: "I've been too busy lately to study thoroughly." ”

The husband does things, does something, and does not do something, so that he can be worthy of heaven and earth!

"Mr. Zeng, I'll arrange it. The finance manager is capable and decisive, "I have reported to the president individually. After the Spring Festival, the Finance Department cooperated with the Administration Department to set up a trading company, and at the same time reported this year's procurement plan. It doesn't matter if you over-report, there will be no interest on procurement funds this year. ”

"Liu Dajun, what do you think?" the financial manager said to me proudly.

"I haven't thought about it yet. I replied resolutely.

"Go back and think about it, it turns out that you are also in vain!"

What kind of wolf is the subordinate, and what is rampant?

"Okay, I sure. I said this, but in my heart I decided that I wanted Xu Shu to enter Cao Ying in the future.

A few days later, the buddy only received a year-end bonus of 30,000 yuan, and he should have received 90,000 yuan according to the usual practice (100,000 yuan for Mr. Wu and 80,000 yuan for the director).

The most annoying thing is that the company's monthly issue of "Luyuan Culture" published a signed article by the president, entitled "The Difference between Returnees and Locals - Re-learning of Professional Skills".

The article praises the group's financial manager by name, how to return to serve the company after completing his studies; the negative teaching material is a local manager, lying on the old book to rest, not thinking of enterprising. Finally, we call on professional and technical personnel to strengthen their learning in order not to be eliminated by the development of the enterprise.

After the article was published, except for the director, Mr. Wu and a few other people who respected me as always, most of them lost their enthusiasm and politeness in the past.

What does it mean to be in a hot and cold world?

This is!

I knew I hadn't publicly shown my loyalty, I hadn't taken every opportunity to pat myself off, and I had offended my direct supervisor at the first annual finance meeting. I can't remember who said it: only women and villains are difficult to raise.

That's right, a poor boy and a rich girl!