After Zhou Xiaomei left, Wang Tingting chatted with Li Qingyun about the operation of her "travel agency".

"Qingyun, there is something, you have to help me as a staff officer!" Wang Tingting, who was sitting on the sofa, looked at Li Qingyun solemnly.

"Well, no problem!" Li Qingyun glanced at her, snuffed out the cigarette butt in the ashtray, and prepared to listen to her intently.

"That's right, Sister Xiaomei said, although there are preferential policies for college students to start a business in Guanshui Lake Scenic Area, but the magnitude is not large. ”

"After she studied it, she asked me to hang the main body of the enterprise in the Guanshui Lake Development Zone. Because there are more preferential policies over there, the preferential margin is also greater. ”

"As for the scenic area, even if we are a branch established, we can save a lot of ...... in terms of taxes."

Speaking of this, Wang Tingting asked with some concern: "Qingyun, you have been a leader in the development zone. Do you think Sister Xiaomei's practice will be judged as a violation?"

Listening to Wang Tingting's worried words, Li Qingyun was stunned.

He smiled and said, "What's the matter, classmate Wang Tingting, are you still worried that you will get into trouble with tax evasion?

"Nonsense, of course I'm worried. When I was in Yunnan Province, I was a good law-abiding citizen. Is it good that my travel agency has been rated as a civilized unit for two consecutive years?" Wang Tingting pouted.

After listening to her rebuttal, Li Qingyun said happily: "Classmate Wang Tingting, you have been the boss for several years, why can't you even distinguish between tax evasion and reasonable tax avoidance?

Wang Tingting was stunned when she heard this, she gently stroked the bangs in front of her forehead, and said in a timely manner: "Qingyun, my travel agency, there are only five people in total. One receptionist, three tour guides. With such a small account, I can figure it out myself, what kind of accountant do I want?"

"Sure enough!" Li Qingyun stared at Wang Tingting for a while with a foolish look, and then sighed and said, "It seems that Wang Tingting, you are really a novice in opening a company." ”

"Come on, since I'm here today, I'll give you a little bit of knowledge about it......"

When Wang Tingting heard this, she nodded again and again: "Okay, okay, Qingyun, tell me quickly, I'll listen." ”

Li Qingyun let out a "hmm" and slowly told the old classmate about some of the information he knew.

"If you want to start a business and open a company, you must have a reasonable concept of tax avoidance. ”

"You know, reasonable tax avoidance and tax evasion are two different things. Tax evasion is illegal, i.e., tax evasion reduces tax liability by illegal means. Such acts are severely punished by the state. ”

"But reasonable tax avoidance is different, it is to use legal means to reduce the company's tax expenses as much as possible, so as to increase the company's profits. ”

Li Qingyun explained slowly: "From the perspective of the consequences, both have led to the loss of state fiscal revenue, and the taxpayers have evaded the tax burden; but from the point of view of means, tax evasion is the use of illegal means, while tax avoidance is a legal means. ”

Hearing this, Wang Tingting was puzzled: "Then what is 'legal tax avoidance' and what is 'illegal tax avoidance'?"

Li Qingyun picked up a cigarette and lit it again, and slowly explained: "What is 'legal tax avoidance' and what is 'illegal tax avoidance' actually depends entirely on a country's domestic law, and there is no unified standard. ”

"In many cases, there is a phenomenon where what is illegal in country A may be a legitimate act in country B. Therefore, without the specific laws of each country, it is difficult to judge which transaction, which business, and which situation is illegal from a detached international perspective. ”

Li Qingyun paused for a moment and continued: "In addition, not all countries draw a clear line between tax evasion and tax avoidance. In some countries, any attempt to frustrate the intent of the law is always considered to be a violation of the law. So in such a country, there is no clear difference between tax evasion and tax avoidance. ”

"Specific to our Huaxia, reasonable tax avoidance is still very relaxed. As long as you don't touch the laws and regulations, it's all within the acceptable range. ”

Li Qingyun took a puff of cigarette and continued: "It is precisely because there are many places in our country that we have a lot of reasonable tax avoidance, and most enterprises will pay so much attention to it when recruiting financial and accounting personnel. ”

"It is no exaggeration to say that the most critical issue of reasonable tax avoidance is the professional level of accounting personnel. This is the guarantee of the success of tax avoidance planning, and it is also the embodiment of the value of the accountants themselves. ”

Glancing at Wang Tingting, who seemed to understand whether she understood or not, Li Qingyun smiled and said: "Wang Tingting, you just said that you are in charge of the financial work of your own travel agency, and I feel a little funny." ”

"How can you, a non-professional 'accountant', have too deep involvement in reasonable tax avoidance? You must know that the business level of an accounting person includes two aspects: the business level and the tax policy level. ”

Listening to Li Qingyun's ridiculous words, Wang Tingting was embarrassed for a while.

"Qingyun, aren't you calling me here, right? Is this reasonable tax avoidance really so magical?" Wang Tingting snorted in disbelief.

Seeing that this girl was still a little unconvinced, Li Qingyun shrugged his shoulders and said, "Let's give the simplest example." ”

"A car sales company, selling 120 cars in the month, with an income of about 30 million, has to pay more than 4 million taxes according to the 17% output tax. However, if the company mentions the next month's purchase tax invoice to this month's deduction, its monthly income will be reduced by nearly half. As a result, it was no surprise that the company was successful in avoiding taxes......"

Hearing this, Wang Tingting was finally completely convinced, it turned out that this Li Qingyun was really knowledgeable.

Seeing the stubbornness on Wang Tingting's face gradually fade, Li Qingyun knew that she was almost soft.

With a slight smile, Li Qingyun continued to speak: "The example I gave just now is just to start with sales, choose different sales settlement methods, and postpone the time for revenue recognition. Due to the time value of money, deferring taxes can bring unexpected tax savings to businesses. ”

"In addition to this method, there are many other ways to avoid taxes reasonably. For a while, I can't tell. ”

"That'...... Is this method taught to me by Sister Xiaomei considered reasonable tax avoidance?" asked Wang Tingting Ai Ai.

"Forget it, of course forget it!" Li Qingyun said confidently, "The example I gave just now and the method taught to you by Manager Zhou Xiaomei are all within the scope of reasonable tax avoidance, and they are also within the scope of 'acceptable tax avoidance' of the state in a general sense." This is absolutely no problem!"