The days are full and simple, just weekend nights, hormones occasionally remind yourself that there are some things to consider.

Fireworks Willow Lane resolutely can't do it, buddy is a person with identity (certificate)! Divorced young wife, buddy doesn't want to look for it, it's not that I look down on her, it's really troubled by my stepmother and stepfather. I can promise to be good to her children, but comparing hearts to hearts is not a one-size-fits-all approach!

Sometimes, when I was confused at night, I also thought of Yang Yan, but Li Chen's brother came to pour cold water again, "Think about your beauty and my ordinariness, and walk away silently again and again."

You live at the head of the Yangtze River, I live at the end of the Yangtze River, I think about you every day and don't see you, and drink the water of the Yangtze River.

It was another Saturday, and according to the agreement, I came to the part-time house to open a company (I can usually go one day a month, but considering the kindness of Mr. Qian, I go once a week. Usually it's a phone remote control).

Walking into the luxurious and magnificent CFO's office, I feel that this is a modern enterprise.

After coming to Donghai, the changes from the office also show the trajectory of my continuous efforts: from the first large office area with 8 people partition, to the small office with 4 people sitting opposite each other, to the three-legged single room, and finally, the suite.

And the secretary.

"Brother Liu, you're here. Zhang Shan was helping me tidy up my room, and when she saw me come in, she raised her head and smiled.

"Well, is there a lot going on today?" I smiled back.

"These are the various cost and expense documents to be paid next week," Zhang Shan walked up to me, holding a thick stack of project payment approval forms and expense reimbursement forms.

A charming body fragrance that evokes my instincts. Because I was so close, I could even hear the frequency of her heartbeat, and looking at the charming face and peach blossom pond eyes, I felt that my patience was so hard.

It's been 8 months since I worked part-time, and although I can see each other once a week, in the calm and indifference I have deliberately created, we all seem to have transcended certain feelings and emotions, at least to outsiders.

There are some things that happen the more you avoid, and some feelings, the more you suppress, the faster they come.

I took a deep breath, and in Zhang Shan's aggravated gasps, I came to my senses, not daring to look at her eyes that were gradually becoming foggy.

"Didn't I tell Mr. Qian? "When I saw that most of the bills had already been signed, I was surprised, why hadn't I paid yet?

"Oh, Mr. Qian has commanded, you are the last signatory. He wants you to check it. ”

"Impressed. ”

I said a word, and I started reviewing the documents.

Zhang Shan was very strange today, she didn't stand behind me or sit opposite me as before, she sighed and walked lightly.

The old building has not yet been built, and the foundation stone of the new project has begun to be laid.

In line with the attitude of being responsible for Mr. Qian, I have been sitting on the desk to review and sign, and pay more attention to it. A morning passed quickly.

At noon, after eating, I reviewed the accounting vouchers again, and then asked Zhang Shan to notify Gu Zheng and Liming to come to the company for a meeting.

In the small conference room, I lit a cigarette, and I smiled and said to them: It's been a hard time, so take the cigarette yourself.

Gu Zheng, like me, is an old smoker. Dawn does not smoke.

"Are there any major issues this week?" I said, looking at the two of them.

"Nothing, it's just that the money is a little bit out of track. The stall is too big. Gu Zheng said with a smile.

"I just looked at the capital statement, the second phase of the old project, received a deposit of about 1.3 billion, there is an article to do. I inspired them, "Can any of you tell me the difference between a deposit made and a deposit decided?"

After looking at Zhang Shan, who was immersed in the record, I spit out another smoke ring.

No one answered.

Gu Zheng, a young and mature financial manager, is proficient in accounting business, but he still lacks the heat to master the tax law; Li Ming, the financial director, is a handsome little man, and his accounting business level needs to be improved.

At this time, Mr. Qian walked in in the dust, followed by the sales director and chief engineer. Seeing that I was about to stand up, he pressed his hand and made a gesture to continue.

"A deposit is a form of security in which a certain amount of money is paid as security before the conclusion of a contract or the performance of a contract, also known as a security deposit. If the party paying the deposit fails to perform the agreed debt, it shall not be entitled to demand the return of the deposit; if the party receiving the deposit fails to perform the agreed debt, it shall return the deposit double.

The deposit is a temporary subscription agreement that the buyer and the developer are ready to further negotiate and sign after the initial agreement on the intention to buy and sell the house, and the usual practice is to agree on a period after agreeing on the selected house number, area, unit price and total price of the house, within which the buyer needs to sign a formal contract with the seller.

The deposit becomes part of the price under the normal performance of the contract, and in the case of non-performance of the contract, whether the paying party breaches the contract or the recipient breaches the contract, the deposit must be returned in the original amount. ”

I continued to talk.

"I am not telling you this to discuss the issue of the guarantee law!" Looking at the confused brothers, I quickly uncovered the mystery, "Because, in the tax law, the deposit is to be paid in advance as an advance account receivable, and the deposit is used as other payables, and there is no need to pay in advance." So, we just need to change the deposit contract to a deposit contract, and that's it. ”

"Do you calculate, with a 5% business tax and a 0.55% surcharge, how much tax can we defer to pay?"

"72.15 million yuan. "The dawn is young, and the reaction is fast.

"Director, you're still amazing," Gu Zheng patted the horse slightly. "Now, there is almost no funding gap in our budget. ”

"Well, I looked at the budget, and the funding gap for next month is 71.9 million yuan." On the basis of the mature budget practice of 4S stores in Putuo District, last month, I also organized and implemented comprehensive budget management in the real estate development company.

"Fellow, you have a good budget management!" Mr. Qian obviously couldn't suppress his excitement, "I just came back from Hong Kong, and I asked the secretary if you were here, and Zhang Shan told him that you were here today, so I won't be invited." Looks like I've come to the right place!"

"Money is always coming, everyone is welcome. "I took the lead in applauding, and the necessary etiquette could not be saved.

After the applause, Mr. Qian said with emotion, "In the past, they asked me to sign and pay, and I was very embarrassed, and all departments had to use money, but did they have enough funds in the account? What money had to be paid? I didn't know anything at all. After speaking, he looked at me gratefully, "Director Liu is here, and his budget management makes me no longer have a headache, it's so worry-free"!

"Thank you Qian for the compliment, you should be. I quickly stood up and said modestly.

"Sit down, you don't have to stand up when you speak later. Mr. Qian pressed down with his right hand and gave me another privilege. "Originally, I was still worried, how to fill this gap? The chief engineer suggested that I deduct the construction progress payment from the five monomers. ”

"Boss, the money of migrant workers can't be delayed!" I know those small bag foremen too well, and my classmate Bao Ergui told a lot of things about their circle.

The contractor does not dare to offend the developer, you can give as much as you say! But the peasant workers are miserable, and they have a little conscience, and they still pay some arrears of wages when the school starts in the spring and autumn and when the peasant workers go home for the Chinese New Year; if it is not good, he only cares about food, and does not pay a penny, saying that he has no money, but in fact, he just bought a Porsche (more than 1 million yuan) for his girlfriend yesterday.

"Now, of course, there is no need to delay. Mr. Qian said happily, "You helped me get it back." But my money is for the people, and I am worthy of my conscience, and we never owe a cent of national taxes. ”

"Boss, yes, we've also studied, the deposit contract is guaranteed for sales, you think, if the customer defaults, we can also confiscate their deposit!" The sales director from Hong Kong stood up and said diligently, looking thin and shrewd, with hair loss, very much like Louis de Fines, the conductor in the French comedy "The Tiger's Mouth".

This person is good, not only has customers in Hong Kong, but also is very professional in sales theory and practice, and more importantly, not greedy. According to the regulations, it is possible to reimburse the customer, but he paid for it himself, saying that the salary is high (1.5 million a year), and there is a commission, so he will not take advantage of the company. Compared to Tony, one is in the sky and the other is underground. I had an excellent impression of him.

is also a Hong Kong person, why is there such a big gap between people and people?

"Yes, fellow, Lao Xinti's question, explain it, right?" Mr. Qian thought for a while and said with a smile.

"That's exactly what I'm going to emphasize. The sales department has collected a deposit of 100,000 yuan per household, assuming that some owners don't buy it, you don't refund it, and he has a lawsuit with you, what do you guess will happen?"

Those who are engaged in finance should have a broad vision and a wide range of knowledge. In this way, we can really provide relatively correct decisions for enterprises.

"I think the court should rule that the owner is in breach of contract, and our company will not have to refund the deposit. ”

Zhang Shan became interested, she stood up and said.

"Nice and with a point of view. What do you think?" I applauded her for speaking positively and continued her heuristic explanation.

"We agree with Secretary Zhang's statement!" Gu Zheng and Liming smiled and nodded.

"Okay, now here's the problem. For ordinary citizens in Donghai City, what is the average annual income of a family of three?" I continued to analyze, "No more than 70,000 yuan, right? If you deduct living expenses, tuition fees, etc., it is the most economical, and it will be 20,000 yuan in savings for a year." ”

Zhang Shan nodded, "Some of the friends I know don't have such a high income."

"So, if you don't return the 100,000 yuan, it is equivalent to his hard work and 5 years of hard work, what will he do?"

"You won't be desperate, will you?" Gu Zheng also realized the crux of the problem.

"It's not necessarily a desperate effort, but the government will definitely step in. Because, maintaining the overall situation of stability is their top priority. ”

"Then, the government will definitely pressure us to refund!" Dawn reacted quickly.

"Yes, so, instead of paying taxes in advance and the sale is still not guaranteed, it is better to sign a deposit contract."

"Yes," Director Xin was about to say something, but was interrupted by Mr. Qian.

"Lao Xin, don't say it, my fellow is right, you don't understand the national situation. ”

Next, I asked Gu Zheng to urge the decoration of the sales department to also follow the project payment approval and payment form format, and stamp the official seal of the progress ratio of the supervision company to replace the existing expense reimbursement form, because this can be used to deduct the land value-added tax (sales expenses are not deductible).

For the company's travel expense reimbursement, Gu Zheng was ordered to report to Mr. Qian as soon as possible, formulate a travel expense subsidy standard, and give certain compensation to employees for their hard work on business trips, and at the same time, it can also reduce corporate income tax (the tax law allows a certain standard of travel expense subsidies, but many companies pick the door and do not give, and employees have to pay for their own food on business trips, so many people are reluctant to travel).

Finally, I said to the chief engineer Zhan Decheng (a 40-year-old, tall, personable, handsome, naturally curly hair, said to have studied under the Chinese architect I.M. Pei).

"War worker, could you please revise the construction contract for the garden house on plot G?"

“why?” The war worker looked surprised.

"Because it involves the supply of materials. I explained to Mr. Qian, "According to the provisions of the tax law, the materials provided by the real estate developer as Party A must be incorporated into the construction company's project money and pay business tax. However, we do not have to pay business tax on the communication line work, transmission pipeline work and other equipment we provide, so please exclude it from the total contract amount and sign a separate subcontract."

"But what does this have to do with us?" Some people who engage in technology, after a long time, will only talk about things, and even blame everything on technology.

"Because, the builder has to pay more business tax. I had no choice but to explain, "According to estimates, these equipment are worth 100 million yuan, and they have to pay an extra 5.39 million yuan in taxes and surcharges." ”

"Not much!" the war worker asked puzzled, "Besides, isn't that the construction company?"

I stood up a little excitedly, "Does our current project payment include this part of the tax? Almost all the construction funds of the construction party have calculated the business tax and additional amount and the enterprise income tax paid in advance, on the surface, it is Party B who is paying, but in fact, it is still paid by Party A!"

"Oh?" the warmen still couldn't turn the corner.

"I can understand it!" Qian always became even more excited, "Fellow, tell me quickly, what else have you discovered? You can always surprise me constantly!"

I ignore his excitement, and use it for confidants (the word dead is too unlucky, modify it), and simply give him more surprises.

"Let's finish this first, the entire old project "Blue Classic" equipment cost is about 600 million, if all of it is excluded from the contract amount, we can save 32.34 million yuan in taxes, and this is not tax evasion. There are also new projects, which I have not yet calculated. ”

"Oh my God"! Mr. Qian stood up all of a sudden, rubbing his hands together with each other. "Oh my God, fellow, what are you asking me to tell you? Shall I get you a special car?"

"Thank you, Mr. Qian," the company's director and above are equipped with special cars and full-time drivers, "but no, I only come here once a week." ”

yes, don't be idle. Besides, in the auto repair shop, the buddy is a small manager of a subsidiary, so don't be too public.

"That's it, Zhang Shan, you notify the company's car class, just say what I said, as long as Director Liu comes to the company in the future, he will send a car to pick him up. ”

"Yes, boss," Zhang Shan said, standing up.

"There's really no need to be so troublesome, forget it, then thank you Mr. Qian. ”

Humility is about earning a second compliment! I don't want that.

By the end of the meeting, it was almost 5 o'clock.

I was about to pack my things and rush back to cook for my son.

Zhang Shan walked in, wanting to speak and stopping, as if she was mustering up the courage to say something.

"Xiao Zhang, what's the matter?"

"Brother Liu, can we have a meal together tonight?" Zhang Shan looked at me a little shyly, afraid that I would refuse, and looked very nervous.

"Beauty, I really want to promise you!" I don't know how many times a person will encounter such a dilemma in his life. "But my son is at home, waiting for me to come home and cook. ”

"Ah, your son, when did he come? I remember, didn't he sentence your ex-wife?" Zhang Shan's eyes were full of question marks.

"I've been here for more than half a year, and I want him not to be so tired when he takes the university entrance exam, so when I transfer my hukou, I want him back. ”

There is nothing to hide when I think about it, and besides, although I am a little eager for a new relationship, in my subconscious, Yang Yan, who is 7 years younger than me, should be the best candidate. Although I don't know yet, do others have this idea too?

Zhang Shan is still too young, 10 years old, I feel that there will be a generation gap.

"You're so good to your son. Zhang Shan looked at me with admiration.

"Can it be bad? I said helplessly.

"Is your girlfriend nice to him?" she said tentatively.

"It doesn't matter if it's good or bad, she broke up with me. "Breaking up, it's not what you want, but it can't be stopped.

"Oh," Zhang Shan seemed relieved. "It's my birthday tonight, can you stay with me?"

"Okay, I'll arrange it first. "On the phone, I told my son to take money from a drawer, he can eat whatever he wants, it is better to order takeout, and don't go out at night.

The office door was pushed open, and the boss's handsome Secretary Sun walked in and informed, "Mr. Qian invited four people from your finance department to have dinner at night."

In the company, Qian always rarely eats with insiders, and in his own words, it is to maintain a sense of mystery. Moreover, even if it is a dinner party (called a dinner party externally), it is only with people at the level of director or above, this time, even the secretary is invited, what a lot of face for me!

"Okay", I looked at Zhang Shan helplessly, and said in my heart, it's not that the leader doesn't give you face.

"Brother Liu," after Secretary Sun left, Zhang Shan was not depressed at all, but said excitedly, "This girl only knows now, how much light will you get with you!"

The dinner party in the evening is in the "Anyi Tianfu" next door to the company, an authentic Sichuan restaurant.

Walking into the hall, on the front wall is a huge portrait of "Taoyuan Jieyi", in the center of Liu Huang's uncle Liu Bei's yellow face hangs down with his hands and looks at Qianchuan from afar, the red-faced Guan Yunchang Guan Yu on the left side of the back looks ahead, the black face on the back of the right hand Zhang Yide Zhang Fei is upside down and the leopard eyes are wide open.

In the background is a forest full of pink peach blossoms.

The private rooms in Langfang on the left are "Taoyuan Fang", "Three Visits to the Thatched House", "Thousands of Miles to Ride Alone", etc., which mainly describe the story before the establishment of the Shu Kingdom;

Each private room has oil paintings, and there are also small furnishings according to the storyline.

Catering culture, we eat culture.

Mr. Qian chose the "Three Visits to the Thatched House" private room, and several people from our finance department arrived first, and after waiting for a while, Mr. Qian, Director Xin, and Chief Engineer also walked in.

About 10 minutes later, the door was pushed open, and a tall, beautiful stewardess walked in with a blue trolley suitcase, and felt that the lights in the private room were instantly brightened.

She is about 175 years tall, wears a sky-blue stewardess hat (at the front of the hat is a hollowed-out silver eagle), a dark blue V-shaped sleeveless top on the outside of the white shirt, and a light blue silk scarf on the jade neck, with a bright yellow bow set off by pink and crimson at the buttons of the silk scarf, and a dark blue short skirt underneath.

It's probably cold outside, and my face is a little red. Her skin is better than snow, her eyes are like a pool of clear water, and when she looks forward to it, she has an elegant and noble temperament, which makes people feel ashamed of herself and dare not blaspheme. But that cold arrogance and agility are quite seductive, and people can't help but be haunted by dreams.

The strange thing is that the eyes turned out to be sapphires.

Hair can be dyed, can eyes, eyes can also be dyed?

"Uncle"! Like a yellow warbler, it sounds so good.

"Xiao Man, come, sit next to my uncle!" Mr. Qian stood up and waved.

The beautiful woman passed by me with a hint of cold wind and fragrance, and sat down next to Mr. Qian's right, next to the chief engineer. Originally, Qian always asked me to sit in the third position on the right, but I sat down first as if no one was next to the chief engineer, so I had to sit next to him, my right was Mr. Xin, Zhang Shan was next to her, and next to her was Liming (he took the initiative to ask to exchange with Gu Zheng).

Dude, I can't reach a beautiful woman tonight.

"Let me introduce my niece Roman, who works at Air China. Mr. Qian said proudly.

Oh, it turned out to be an Air China flight attendant.