Three days later, on the twenty-ninth day of the lunar month, it was also the last day of the year.

At 9 o'clock in the morning, a group of cadres at and above the department level made preparations in advance and participated in the summary meeting presided over by the deputy director.

The process of the meeting involves too many state secrets, so I will skip it here.

At half past 12 noon, the deputy director announced the dismissal of the meeting, and the canteen also arranged a sumptuous casual meal, and even the supply of alcohol was released - there was no need to find a "small canteen" anymore.

However, before the meal, the deputy director explained a few words, leaving a bureau-level cadre and a few department-level cadres, so that they could have a meal together and talk about it after the meal. These people are going on a long business trip abroad after the year, so I said that I would like to know their views on the summary topic in advance.

Other colleagues can only be envious and jealous, and then go to the team to eat and make friends in groups.

Oh, as an aside, the description of "a bureau-level cadre" is not very accurate, because that person is actually Director Bao-

The above internal signal has come down, and when Director Bao was transferred from the first machine department to the Foreign Investment Commission, he was treated at the deputy department level, but the Foreign Investment Commission was highly matched, so the deputy department was only doing the right job. Because he has worked well in the Foreign Investment Commission for two years, and his subordinates have capable people like Gu Biao who can make miraculous achievements, Director Bao has also accumulated a lot of beautiful qualifications.

Now, he has just been promoted by the organization to a half-level treatment, and has become a department level, and three months after the New Year, he will work as a deputy in the Office of the Ministry of Machinery. After the withdrawal and merger of the Foreign Investment Commission, the Office of Machinery Science and Technology will be renamed the Electric Science and Technology Bureau, and it will be assigned to the Ministry of Electronics Industry, and Director Bao will also become Director Bao.

Promoted to a level in two years (from the deputy hall to the main hall), it can be regarded as a relatively enviable progress speed in the official career.

China has never lacked talented people who can become officials, and on the premise that everyone does a lot of work well, leaders of course also like to use their subordinates who are easy to use and know the roots.

Compared with Director Bao, although Qin Guogang also wants to go to the Ministry of Electronics Industry, after all, his meritorious performance in the past two years is not as good as that of Director Bao. At the same time, he came from the Foreign Affairs Bureau of the Ministry of Ordnance Industry, not from the Foreign Affairs Bureau of the First Ministry of Machinery, so he was not the most senior director of the department. After arriving at the Ministry of Electronics Industry, it is only a deputy department, which can be regarded as a good promotion speed.

Although going back three or four years, in the early years when the country had just opened up, the level and qualifications of Director Bao and Qin Guogang were about the same.

This is the difference between following the leader's thigh and fighting twice.

Following the leader to eat some simple food, a group of people reported their ideas on the future cooperation with the Ministry of Electronics Industry's foreign affairs work step by step, and after chatting until about two o'clock in the afternoon, most of the other interviewees were sent away.

As Gu Biao expected, the focus of today's discussion is to find a direction for the future "tax exemption policy for processing with supplied materials". And other people's reporting experience is not very close to this most important core - maybe they also know that this is the core, but they usually don't pay attention to this part, or the knowledge structure is aging, and they are not professional in this subdivision direction, and they can't say why, it is better to hide it.

Therefore, after the deputy director read the speeches of his subordinates, he left Director Bao, Qin Guogang and Gu Biao to "brainstorm" with each other.

Because the views of these three people represent three pragmatic directions for tariff reduction and exemption operations.

Briefly describe the views of the three parties at the meeting just now:

Director Bao's meaning is to engage in export tax rebates for specific products. At the same time, the content of this tax refund list can be controlled by the state in real time to accurately control the industries to be supported.

Qin Guogang's meaning is to directly suggest that when the time is ripe in the future (mainly referring to the current experience of the Shenzhen Special Economic Zone, which is considered by the great man to be worthy of further promotion), a large enough place, preferably an island that is easier to manage with the outside world (to reduce the risk of domestic inter-provincial 'stealing'), and then release the tax exemption for specific categories on this land.

Broadly speaking, the first two provide control in time and the other in geography. The former is slow to respond, and the latter has geographical limitations.

And Gu Biao's idea is the idea of the classic bonded zone in later generations. (I won't go into detail about the water word to cheat money, anyway, what is the bonded system, Baidu can find it out, and save you some subscription money.) ）

……

"Xiao Gu, let's talk about your idea of 'building a bonded area for electronic raw materials', which is different from the unique benefits of Xiaobao and Xiaoqin's plan. ”

After the deputy director sorted out the implementation plan of the three plans, he threw the document on the table and raised the teacup to ask questions.

"Yes, Director, I think the greatest advantage of my program is that it allows for precise control of the potential for abuse of tariff exclusions, and reserves the greatest amount of traceability for the state.

From the perspective of the rigor of policy implementation, I think Comrade Bao Chengcheng's 'unified taxation/targeted export tax rebate' plan is the most stable. However, the customs declaration time period involved will be very long, which is not conducive to the rapid response needs of the international electronics industry market.

At present, the consumer electronics industry in Europe and the United States, user needs are changing very quickly, taking Sony as an example, they may have a Walkman or video recorder every three or four months, or a new customized style. Once a new model appears, the price is no different from the old one, and consumers will quickly blindly pursue the latest.

If we allow customs declarations to enter and exit quickly, then there will inevitably be hidden dangers in physical verification. If the strict control is slow in and slow out, the response speed of domestic OEMs cannot catch up with the changing international market demand.

In contrast, after the establishment of the bonded zone system, we do not need to check the part that is fast in and fast out, and we are directly exempted from the triple administrative examination and approval link of levy, examination and refund. It is only the part that does not come out quickly after fast entry and may be stranded in the mainland and transferred to national consumption will be strictly examined. The workload of administrative intervention has been greatly reduced, and the response speed of enterprises has been greatly improved......"

Gu Biao eloquently discussed the advantages and disadvantages of his plan, compared with Director Bao's plan of "first uniformly collecting import taxes on raw materials, and then rebating the original amount of raw materials when exporting".

Then he paused slightly, so that the deputy director could digest the previous content, and then continued to talk eloquently, saying that Qin Guogang's plan was inadequate.

"And Comrade Qin Guogang's plan, on the whole, is very favorable in terms of time response, once the country really chooses a certain island as a duty-free island for raw material imports in the future, I dare to say that the island can definitely grow into an international pioneer in the electronics industry like Wanwan.

However, we can't ignore human nature - the state's control over the entry and exit of that island is certainly not as tight as the Wanwan Strait. In addition to specific islands, China also has a huge mainland domestic demand market with a population of one billion people.

After the people have a little money, once the trend of comparison is prosperous and the people who have just become a little richer, they need to use imported electronic and mechanical luxury consumer goods to make themselves superior...... I'm afraid that the hidden dangers of the approval of the strips will be unimaginable......"

Gu Biao is not afraid to tell the truth, after all, he has not been in the system for a lifetime.

Some things, even if they offend people temporarily, the top leaders in the future will naturally leave a good impression in their hearts when they know that he is right. Because what he says is what has been proven by history.

In Gu Ao's view, people at the top of those countries know that he is a good patriotic person and a reliable comrade, and leaving such an impression is a lifelong thing. As for the temporary official position, whether it will be promoted in the short term, it does not matter.

However, Qin Guogang sounded a little harsh.

Ignoring the fact that he was in front of the deputy director, he immediately retorted: "Comrade Xiao Gu! You are talking about matters at the executive level, and we are discussing the issue of line. Even if you doubt it...... There is no need to raise the consciousness of the comrades concerned in the future to such a height!"

Gu Biao showed weakness amidly: "Old Qin, calm down, there are some things, you and I just don't want to believe - don't you just rely on people's consciousness to eat in a big pot? Now that everyone has seen it, it is impossible to count on the consciousness of most people......"

Qin Guogang: "This is not a matter of the consciousness of the majority of people! It is only necessary to test the consciousness of a handful of good comrades made of special materials! I believe that if the scope of the test is reduced to such a small size, all those good comrades will be able to withstand the test!"

There was no way to refute this question, so Gu Biao was silent and did not refute.

He euphemistically put it another way: "In comparison, I am not completely against Comrade Qin Guogang's opinion, and the means of geographical isolation he proposed are indeed beneficial. But at the same time, I believe that geographical isolation and strict censorship on outlying islands can only be used to exempt the 'fast in, fast out' censorship. The review of 'fast in and slow out' or even 'fast in and out' should be strict according to the idea of the bonded zone as I envisioned. ”

This kind of formulation has never appeared in any country in history, and it is completely a completely new thing that Gu Biao was forced to couple by the debate situation of Qin Guogang. In other words, this is not a prescient plagiarism of history, and there is no precedent for this thing.

Gu Biao only compromised in order to ease the conflict in the debate.

I hope it will not be really used, but only for debate, to let the deputy director understand his position, and to be cautious and strict about the country and the people. Otherwise, if it is really used, Gu Biao can't deduce how this thing will develop.

After hearing this, the deputy director did not rashly agree with Gu Ao's opinion, but he still admired his humble attitude of not seeking all wrong, willing to run in with different opinions, and learn from each other's strengths.

The deputy director spoke gracefully to mediate: "Well, everyone is not right about things, and Comrade Xiao Gu is not targeting anyone. You can see that he really wants to get things done. Everyone speaks freely, and there is no psychological burden of who leads and who goes along with it. ”

Director Bao was originally very indifferent, and when Gu Biao said that his method had hidden dangers, he did not refute it. At this moment, the deputy director spoke, and he was also very sincere, "humbly admonishing" and asked Gu Wei, who was his subordinate:

"Xiao Gu, then you can talk about it. Just now you said that the targeted tax rebate I proposed will lead to a slower response of enterprises due to strict inspection, and a lax review of tax rebates if fast in and out is fast. I would like to know, how do you think the tax refund examination will not be strict, and how can the enterprises take advantage of the loopholes? If I allow the enterprises to send out the goods for entrepot trade first, and then slowly go through the tax refund procedures?"

Gu Biao just said that the biggest drawback of Director Bao's method is that there is a trade-off between the time of procedures and the accuracy of the review. However, Director Bao apparently did not understand how the accuracy of the trial would be compromised if the trial was speedy.

"I don't know how they will take advantage of the loopholes, I just listened to it a little bit, and then put myself in the shoes of the black-hearted capitalists in the city, and thought about how I would evade the import tax on raw materials, and then I thought of the following points:

First of all, if the company's goods are sent out first according to the customs declaration, and it is too late to unpack a container for actual review, then what if the enterprise carries high-value mechanical/electronic products that do not actually exist or are dropped in the export goods, and seek tax rebates for raw materials?

For example, a game console factory said that it had exported 10 TEUs of 20,000 home game consoles to the United States, and that the importer in the United States had also forged receipt documents to prove that the 20,000 game consoles used imported CPUs.

But in fact, they may have only exported 3,000 or 5,000 units, and only the upper layers of each container are game consoles, and they are full of bricks. Or although it also exports game consoles, but the function, performance, and price are much lower than the customs declaration category of domestic old-fashioned CPU/component products, should not be refunded to the tax on imported CPUs.

If our customs officers do not check the export goods box by box, or even unpack and check the real and fake goods, then there must be black-hearted enterprises who will defraud tax rebates in this way. At that time, they actually only imported 5,000 US CPUs, but after the business was completed, they were refunded to the import tax of 20,000 US CPUs.

In short, I think that at present, China does not have enough technical appraisers for import and export units to conduct this level of audit. In addition, there are ......"

Gu Biao thought about it for a while, and said some of the despicable tricks of the enterprises that he remembered and saw on the rule of law news in later generations to cheat export tax rebates.

This kind of thing, in later generations, anyone who is a little bit of a law lover, often goes to the court's website to look at the legal records of those criminals in criminal cases of tax evasion, and can find a lot of them.

When Director Bao heard this, cold sweat was already dripping down.

Comrade Xiao Gu, I just listened to his preliminary idea two hours ago, and then stood on the position of the enemy capitalist and made up for it for a while, and then I thought of so many ways to exploit loopholes......

If he really did what he thinks now, the country's mechanical/electronic tariff system will not be turned into a broken sieve.

"Fortunately, Xiao Gu is on our side, not a black-hearted tax evasion capitalist......" Director Bao secretly wiped his sweat with a hand towel, secretly afraid in his heart.

Then he said: "I think Xiao Gu's plan is not easy to evaluate, but he does think deeply, and it is worth learning from us in terms of checking and filling in the gaps." ”

When the deputy director heard this, he also nodded slightly.

Gu Biao's qualifications are too shallow, and if he adopts his advanced plan, it is too shocking and a bit of perfectionism, and the current surveillance and censorship technology cannot do it.

In other words, Gu Biao's vision is an existence that absolutely stands on the commanding heights of justice in legal theory, but the efficiency of order cannot be guaranteed.

But Gu Ao's talent is good to find fault with the ideas of Director Bao and Qin Guogang, and to find out loopholes in the offensive and defensive game.