"Any more questions?" the president asked me, "Are there any discoveries in the accounting process?"

"Yes. Director Zeng and I discussed some issues, such as whether the special VAT invoice for office expenses can be deducted? Can the workers' tooling and uniforms and labor protection articles be deducted from the VAT? In addition, should the tea and mineral water purchased by the office be included in the office expenses or entertainment expenses?

I nodded to Director Zeng, hoping to give him extra points to the president, because he had only come two months earlier than me, and he was not yet on his feet.

"Is there any way to say this?" The president turned his head and humbly asked Director Zeng: "It seems that we also have to learn finance, accounting is also a technical job!"

"Ah, that's right, Manager Liu told me. President, let me explain first. If it is not comprehensive, please add that Manager Liu is a certified public accountant after all, more authoritative and professional. ”

The superintendent stood up and snapped in. Dude is not wrong, the director is professional, I don't know how many times stronger than the financial manager who can only intrigue, be jealous of the virtuous, and was later found to be taking kickbacks? !

"President, VAT is not complicated, and the sales revenue is issued with a 17% tax invoice, which determines your output tax. But this is not your final tax payment, the key depends on how many deductible input tax invoices you receive.

For example, we sold 1.17 million yuan and had to pay 170,000 yuan in VAT. However, you received a special invoice for material value-added tax of 585,000 yuan, and the input tax was 85,000 yuan.

Well, you only need to pay 170,000-85,000 yuan, which is 85,000 yuan. Of course, the actual situation may be more complicated, and the input items are not all taxed at 17%, such as 6% for tap water, 7% for freight, and 13% for agricultural products. There are also more complex issues, such as the non-deduction of products used for employee benefits. ”

The president listened quietly and recorded it very carefully in his notebook.

"As far as our company is concerned, special invoices for office expenses are deductible, as are special invoices for workers' tooling and employees' uniforms and labor protection supplies. Normal tea and mineral water for self-use can be used as office expenses, because entertainment expenses are limited by 5/1000 of the proportion of sales revenue, and the tax increase is required for more than part, which is actually to pay enterprise income tax. ”

The director finished the report solemnly and calmly, and looked at the president who was immersed in writing.

"How much VAT do you estimate should be deducted but not deducted by the entire group company, and how much is the amount of overpaid enterprise income tax?" the president became excited.

Also, when every enterprise just started its business, the state itself promulgated a lot of preferential policies, hoping that the enterprise can grow rapidly from small to large, and can also solve employment and drive economic growth.

In the words of the chief of the Civil Aviation District Inspection Bureau, it is: release water to raise fish, and then strictly regulate when you develop it.

Now, enterprises should not pay more taxes, but they pay in a daze, which is not in line with the national tax law and the legislative purpose of a win-win situation for the country and enterprises!

"My preliminary estimate is that the entire group has paid more than 5 million yuan of value-added tax and more than 1 million yuan of enterprise income tax every year. Mr. Zeng said calmly.

If you are engaged in finance, you must remember: some basic data should be kept in mind at any time. One day, your boss will ask you on a whim and suddenly. It's okay if you can't answer, but if you can't answer every time, your impression in the boss's mind will plummet, at least you are not professional and dedicated.

Look, that's why people can always be the chief financial officer, right?

"It's so chilling! Who is that, what do you do as a financial manager?" the president slapped the table and shouted.

"Wronged! The financial manager hurriedly stood up, walked to the president's side, nodded and shouted: "The tax bureau personally told me! I don't believe it, this is definitely Lao Zeng and Xiao Liu teamed up to sing a double reed, deliberately trapping me in a situation where I don't think about the company." ”

After all, the manager is the cousin of his own partner shareholder, and he doesn't understand the tax law, so the president calmed down and looked at me scrutinically, wondering how I ended up?

"Please turn on the landline on your desk to the hands-free button. Manager, ask the tax officer. I stood up and said calmly.

But I secretly prayed in my heart, don't meet some unprofessional tax cadres!

"Okay, just hit!" the financial manager picked up the landline handed over by the office director and turned on the hands-free button.

Unfortunately, his friend, the clerk surnamed Mu, was not there, and a young supervisor picked up the phone, answered all the manager's questions enthusiastically and carefully, and added at the end: "What you did in the past is not impossible, pay more taxes, and pay taxes honorably!"

"No way! are you mistaken?" the manager almost yelled.

"Why are you like this, comrade? The tax law is open, so you should go home and study hard. Otherwise, I'll give you the phone number of the Tax Administration Division, and you can ask again. "The stewards were depressed.

A middle-aged man explained the problem impatiently and said: "You people, you don't come to our training, and you don't read the documents that have been issued, are you the big boss? Don't ask such low-level questions in the future, we are also very busy!"

The busy sound of the phone echoed through the conference room, and the financial manager lost his hearing.

"I'll talk about you later!" the president glared at him.

"That's it! I'll just say that Manager Liu has a high level. The real estate development company of the civil aviation area also hired him as a part-time financial director. ”

Mr. Wu, our former director is here, can you not plant a thorn in his old man's heart?

"Oh, how did you answer?" the president asked me with a smile.

"I won't look at the mountain high, besides, Mr. Wu and the company have solved the problem of my son's enrollment, and I will concentrate on serving the company!" I had to take an oath.

"It's okay, you can go and help on weekends! With new friends, you can't forget old friends, I don't mind. Everyone who has the ability is rushing to ask for it!" "The president is about Wang Ba looking at mung beans, right eyes, and the tone is as good as a spring breeze.

"By the way, President, Manager Liu also suggested to me a few days ago that I should train and excavate the technical backbone of computer testing. Because the other day we were repairing a car and couldn't find anything wrong for three days. I borrowed a guy who understands computers from the company next door, and I found the problem in 1 hour, and the customer didn't lose it. ”

This Mr. Wu is stupid! I mentioned it, but isn't it good for you to invite credit yourself? My buddy doesn't want to be promoted, he just wants to take care of his finances, and he and his son depend on each other for their lives, and just live a nourishing life.

"Oh, Xiao Liu is good, very considerate of the company! Xiao Wu, you are so good as a squad leader!" The president continued to praise me with a pleasant face: "It seems that Lao Zeng and Xiao Wu are good, and their eyes are bright." I see, if you should go out to train, you will train, and if you should dig, you will dig!"

"But I've inquired, this kind of technical talent, the salary requires tens of thousands of yuan. It's higher than our director's salary, and I don't think the director can pass it (the director is responsible for salary review)!" Mr. Wu said with a smile.

A gentleman takes revenge, who said that ten years is not too late?

In the future, blue-collar workers may earn higher wages than white-collar workers, and technology will always be the basis for us to do a good job in production! As for the director, I don't think he will have an opinion, right?" The president said meaningfully as he stared at the director.

Half a month later, the director of our office was transferred to the head office to manage logistics, and the financial manager of the head office was found to have taken kickbacks in many fields such as software development, and after returning the compensation to the company, he went back to his hometown. Even with the purchasing manager and a financial supervisor also went to work again (Changhong Group said that if you don't work hard today, you will work hard to find a job tomorrow).

My prestige has increased unprecedentedly, and I always wanted to transfer me to the head office as a financial manager, but I politely refused on the grounds that I was too far from home. For this matter, Mr. Wu was still on the phone with Director Zeng, and resolutely refused to let go. He also authorized me to sign and approve the fee, but he only signed at the end of the month and became a shopkeeper.

The company's overall budget management is also on track. The budget, which was pioneered in the entire group of companies, has become more and more accurate through the training of me and the finance staff.

Mr. Wu has the style of a general. In addition to diving headlong into the workshop to learn computer testing, he also adopted my suggestion and personally developed more than 30 part-time sales teams that only received commissions.

Most of these people are housewives with some backgrounds, of course, this is the president who has been consulted, and has been commended and promoted by the president.

Every day, I commute to and from work on time, and after dinner, I accompany my son to continue his studies in the third grade of elementary school. Life is so stable, comfortable and happy, both me and my son are very satisfied.