Because of Xiaomin's guidance, my excel skills have advanced by leaps and bounds, and I will use functions to compile simple judgment formulas.

A Hong Kong joint venture real estate company paid 15,000 yuan and hired me as a financial manager. It is a large market in Minhang District, with more than 2,000 acres, a plot ratio of 2.5, and a building of more than 3 million square meters.

The only bad thing is: just in time for the centralized delivery, sometimes I have to work overtime until 10 o'clock in the evening.

I started to go out early and return late again.

I still remember that when I returned to the cherry blossom community at night, Xiaomin flew over like a bird at the turn and threw herself into my arms, like Feng Gong's classic quotation later: I miss me!

The little tube, with an apron, made three dishes and one soup, we talked and laughed, and started drying! Sometimes, we also drank a little wine and listened to music.

But I was still very anxious in my heart, and I mentioned the matter of picking up Yongrui once, but Xiaomin resolutely refused.

Towards the end of the month, I tested the CFO TO

Y, can the company come forward and help me contact the primary school.

“

o，

o ，

The 1.58-meter-thin man with gold-rimmed glasses refused indifferently and decisively, saying that there is no precedent, and if every employee needs the company's help in his own affairs, then does the company still want to do the right thing?

My heart is chilling.

Because my hukou is in Baoshan District, I have already run several primary schools in Minhang District, and no one wants to take in my son, a descendant of the new Donghai people. Xenophobic thinking is more or less present in every city, right? Even if I am already a native of the New East China Sea.

Peak loop turn.

When I applied for the financial manager of a German automobile 4S shop (plus automobile repair factory) in Putuo District, Mr. Wu, the general manager, told me that because the company had sponsored the construction of the school, my children's enrollment could be solved, but the salary was only 12,000 yuan.

Thank God!

I decided to change jobs without any hesitation! Even if it was 10,000 yuan, we would do it! For the sake of my poor son.

One morning during the month of waiting for my resignation, the bird came to greet me as usual, and the sky was blue, white and blue.

Four men walked in from the finance department, dressed in uniforms and with a dignified face.

"Hello, who are you looking for?" Seeing that the children were scared, I had to stand up.

"We are from the Minhang District Tax Inspection Bureau, are you leaders?"

The identity of the hunter is written on the face.

"Oh, in there. "I look for と

Y, as soon as I opened my mouth, I was busy again.

After a while, Tony called the secretary to invite me in.

He stood there with a pale face, like a schoolboy who had made a mistake. When I saw me, it seemed that I had found an irresponsible parent.

"Liu, manager, oh God! ”

"It's the tax office, not the police officer!" I corrected angrily and amusefully. I thought to myself, God is still alive, I can't even solve the problem of my son going to school, is there such a God who has no ability?

"Yes, ok, I'm a Hong Kong certified public accountant, and I don't understand Huaxia tax law! The accounts are all made by Liu, you can quickly bring him back to assist in the investigation!"

What do you mean? Take it back? Assist in the investigation? Looks like something has gone wrong. Usually, you receive a monthly salary of 50,000 yuan, and you don't do anything, and if something happens, you will find me as a scapegoat? Dude has only been here for a few days?

"Okay, your company is suspected of tax evasion, the amount is huge, please come with us and assist in the investigation. A long-faced tax officer said with a righteous face, and at the same time, showed the red-headed document of the tax bureau.

"Let's go. I said to Tony, who was stunned, "Hurry up and report to Boss Qian." ”

"Got it, Manager Liu. Zhang Shan, a young and beautiful secretary, reacted quickly.

When he arrived at the tax bureau, the long-faced tax officer introduced himself: "My surname is Yan, section chief." Your company is suspected of tax evasion of more than 100 million yuan, and a case has been filed for investigation, so please cooperate with the investigation! I don't need to repeat the truth of being frank and lenient and resisting strictness, right?"

Well, my buddy became a suspect for the third time in the East China Sea.

Another square-faced man surnamed Jiang came over and said, "This case is the biggest case in our district or even in the city. The leaders at both levels have given instructions, and they will not be tolerated after investigating to the end!"

In the fog, I smoked a cigarette and said calmly, "Can you show me the basis of your conviction?"

"Don't be honest yet! What basis do you want? If there is no basis, will we bring you here?"

"Why are you so surprised? Even if it's the tax I stole from, you have to show me the basis! What's more, I'm just a manager who has just taken over. ”

I responded coldly.

"Well, let your death be blind. Section Chief Yan solemnly instructed Inspector Jiang to bring the basis for calculation and the punishment decision, which contained one sentence: It is recommended that the principal responsible person be transferred to the judicial organ and investigated for criminal responsibility.

I quickly read the calculations, and then, suddenly, laughing.

"Be serious!" Jiang Jian also slapped the table, "Don't be guilty!"

"It's you, it's you!," I said, sitting down, lighting a cigarette, and wandering.

"Tell me what you think. "Section Chief Yan knows that he has met an opponent, and he used to investigate the case, roaring and slapping, who didn't obediently admit his mistake! What's wrong with this guy? Could it be that he took the wrong medicine, and his brain is watt?

"Come and see," I grabbed a pen and counted it on paper.

"Sales of 1 million square meters multiplied by 3,000 yuan/square meter equals 3 billion yuan, 3 billion yuan multiplied by 15% of the gross profit (the estimated gross profit according to the East China Sea tax law) multiplied by 33% (foreign-funded enterprise income tax rate), equals 148.5 million yuan, so tax evasion, right?" I asked knowingly.

"That's right, that's how we calculate!" Inspector Jiang said solemnly, "This amount is big enough, isn't it? I don't know, what is the name of your boss and the chief financial officer? ”

"Don't scare me!" I pretended to be afraid, "My calculation is like this: sales of 1 million square meters multiplied by 3,000 yuan / square meter equals 3 billion yuan, 3 billion yuan multiplied by 15% of the gross profit (the estimated gross profit stipulated in the East China Sea tax law) is equal to 450 million yuan, (450 million yuan - 470 million yuan of accumulated losses over the years - expenses during the current year of 10 million yuan) multiplied by 33% (foreign-funded enterprise income tax rate), the amount of tax payable is 0."

"Impossible, impossible!" Jiang Inspector looked inward.

"This comrade, what is your basis?" asked Section Chief Yan coldly.

"Guo Shui Fa [1995] No. 153, Guo Shui Fa [2000] No. 152, and Dong Shui Wai 1995 (125) documents, have you all read them?"

On the first day of reporting from this company, I was keenly aware of the problem and looked up the relevant documents, and I was very calm. I don't know how many times I will have to revisit this document in my days as a future financial adviser! The most infuriating thing is that some economically underdeveloped areas, for the sake of the holes in the local economy, simply give verbal notices not to allow the deduction of losses and period expenses. On the surface, the task was completed that year, but the practice of killing chickens and taking eggs has a tax source, do you still have chicken farts (GDP)?

"Go check the State Taxation Development [2000] No. 152 document, immediately, immediately!" Section Chief Yan anxiously ordered with a red face.

Now the focus of our argument is: if according to the Guo Shui Fa [1995] No. 153 and Dong Shui Wai 1995 (125) documents, the company should pre-levy enterprise income tax on a quarterly basis, the problem is: the company's expenses during the current quarter are only about 10 million yuan, even if it is reduced, more than 100 million yuan of enterprise income tax should be levied in advance.

However, the company's losses over the years have reached 470 million yuan, should this be deducted first, and then pre-levied?

Confident, smoking a cigarette, I watched the two men with interest, brought a stool, climbed to the top of the filing cabinet, and moved down the one-liner documents that almost reached the ceiling. There was a thick layer of dust on the papers.

"By the way, please ask the above, are these documents invalid?"

20 minutes passed, Section Chief Yan picked up the phone, and after asking the leaders of the Tax Administration Department of the Municipal Bureau, he sat down weakly, thought about it, stood up, and walked towards me with a smile.

At this time, the door was pushed open, and a middle-aged man with a round face in his 50s, shrewd and wise, and Tony walked in, followed by the beautiful Zhang Shan and two other people in uniform.

"Section Chief Yan, how is it? If it is indeed very serious, and it is indeed an unintentional mistake, I think that in order to protect foreign businessmen, it is enough to recover the tax arrears!" asked a man in uniform with a very official smile, as if he was very face-saving to the company.

"Director Li, may I ask who these are?" asked Section Chief Yan hesitantly.

"Introduction," Director Li said with a pleasant face, "This is the famous foreign businessman Qian Weimin in the East China Sea, Boss Qian, and Mr. Qian." ”

Well, this is the money boss in the legend of the East China Sea, who will shake the whole city if he stomps his feet?

In the future, I will tell me profoundly with a painful experience: you must not underestimate everyone, especially those who seem harmless to humans and animals!

Now, this harmless person, while smiling at Section Chief Yan, as if Section Chief Yan, who was a few years younger than him, was his second uncle, he grabbed it, held one of Section Chief Yan's hands in both hands, and shook it enthusiastically, "You have worked hard! I have heard the Li Bureau talk about you a long time ago, a tax expert! I didn't expect that you are so young and promising! I have been looking up for a long time, and I hate to see each other late!"

Your uncle, it seems that Section Chief Yan is almost 50, right? You're still young and promising, please, the buddy you don't even look at is young, less than 34. I was in my heart.

Section Chief Yan was just about to be polite, but Boss Qian quickly turned around and instructed Tony, who lowered his head: "The financial manager who is extremely irresponsible for his work must be fired! At the same time, the company reserves the right to investigate him for dereliction of duty!"

"Okay, boss, I'm negligent!" Tony looked up and glared at me viciously, as if his buddy had a grudge against him for killing his father and wife, and he was not sharing the sky to the limit!

I'm confused!

"Oh, Li, our company has such an irresponsible black sheep, causing you trouble! Please understand!" The boss turned around and shook Director Li's hand, shook it again, and bowed decisively.

"It's okay, Mr. Qian, please rest assured!" Director Li seemed to be reassuring him, "Section Chief Yan, Mr. Qian and their company can pay back taxes, no problem, right?

"Hard, I, I," Section Chief Yan muttered.

"It's okay, it's okay" Boss Qian observed his words and took a step forward, "Section Chief Yan, in addition to paying taxes, we can also recognize a little fine!"

The buddy stood there, as if it didn't exist, only Zhang Shan used peach blossom eyes, occasionally sending a touch of sympathy and regret.

"Mr. Qian, this, this" Section Chief Yan blushed, glanced at me, and lowered his head as if he had done something wrong.

"Uh, understood!" Mr. Qian took a quick step forward, "Who, then, you are the financial manager, right? What's your name?"

"Liu Dajun" replied without humility or arrogance. Our boss, not just to see it, perennial in Yanjing, Donghai, Hong Kong three places, it is said that the full of friends, there are large group photos hanging in the office as evidence.

"From now on, you're fired!" Mr. Qian wanted to slap me twice, "Pack your things and go home and wait for the company to sue you." ”

"Why?" I was angry, "First of all, I've only been here for more than a month, even if I'm going to go to jail, it's not my responsibility, right?"

"Ho-ho-ho, then, who is responsible?" Mr. Qian smiled angrily, "Is it me? or Tony?"

"It's your responsibility! You are the first-line and have to pay taxes, you should remind us, Gongxi is not short of money!"

Tony is down!

At this moment, I also set a rule for myself: in the future, in addition to fulfilling my duties, I will not take the initiative to contribute to the boss!

"Hahaha! Boss Qian, right? I see, not only should you not fire me, but you have to invite me to dinner, no, it's a big meal!" I asked playfully, holding my head high. "Section Chief Yan, you said yes, right?" As he spoke, he shook his head at Zhang Shan to stop him, and I pretended not to see it.

Anyway, I think that our taxpayers and the tax bureau are equal in personality, so there is no need to call you by name.

"Wonderful! Wonderful!" Boss Qian was so angry that he was angry, "I'm going to invite you to dinner, I'm going to invite you to prison dinner! Originally, I wanted to let you go, but you forced me! No wonder I!"

"What the hell is going on? Director Li sensitively noticed that something was wrong and asked sharply.

"Oh, I'm sorry! ”

As if he had made up his mind, Section Chief Yan's face turned red and looked directly at the director.

"Manager Liu is right, we made a mistake! ”

"Huh, how did you do that?" Director Li's eyes widened.

"We ignored the provisions of a document, thank you Manager Liu for the reminder!" Section Chief Yan walked up to me regardless of it and stretched out his hand to shake it. "The master is in the people! I apologize to you on behalf of the inspection department!"

"Hahaha, if there are mistakes, they must be corrected, which is also our consistent purpose!" Director Li's level is high, and he immediately changed from passive to active.

"Yes, I see, Mr. Qian, you really should please this little brother of yours! Expert!" said Section Chief Yan with a smile.

"Huh? "Money doesn't always turn around, and that's too dramatic.

"What's the matter? reluctant to spend money? Then we are invited!" Section Chief Yan is really funny, it seems that he is playing chess well, what about the general?

"How can it! I'll please! All the people present will go, and we will go to the best river-view seafood restaurant on the Bund!" Boss Qian was stunned by the huge happiness. "Mean, we don't have to pay taxes this time?"

"Yes!" Section Chief Yan smiled and affirmed.

"Great! Manager Liu, you have helped me with money! I am about to buy a piece of land, I am still worried, almost money, now it's okay, I don't have to pay taxes, it's almost enough." ”

Boss Qian grabbed my hand and began to shake it again.

"I owe you a favor with my old money, I apologize to you first, and I will toast you three glasses alone at the wine table later! In the future, you can make a request to me, as long as I can do it, I will definitely help!"

"The owner was polite, it's what my work ethic should do, nothing. I looked at Zhang Shan, "But Secretary Zhang reacted quickly and invited you to solve this matter, if you want to thank her, you can thank her!"

"Thank you! Thank you!" Boss Qian looked back at Zhang Shan carefully.

"Okay, okay, don't you know each other if you don't fight!" Director Li came over haha.

"By the way, Director, Section Chief Yan, they are also serious about enforcing the law, but now there are too many single documents in your tax bureau, and after a while, they say that the previous documents are invalid, I think, no one can remember them all, right?!" I said very sincerely.

"Yes, yes! There are indeed too many documents, and with those reply letters, I think it is not an exaggeration to say that Wenshan is not an exaggeration. Director Li nodded approvingly.

"Mr. Qian," I said to the boss again, "can you intercede with the bureau and help our finance department apply for their tax documents every year? ”

"Xiao Liu, you are too good at talking!" Director Li said with a smile, "What is reluctant? Section Chief Yan, I am in charge, and I will send a copy of each issue of the single book to Xiao Liu." ”

"Okay!" said Section Chief Yan gratefully. "Manager Liu, in the future, you are welcome to come to our department, and we will often learn from each other. ”

"I must come to visit! However, you are modest, section chief, I am here to ask for advice. After all, you're more professional!"

I replied modestly and cautiously, guarding against arrogance and rashness.