Today's society pays attention to the division of labor and cooperation, but this process is not completely fair, some processes are more difficult to do, and some processes are relatively simple. It is easy to control a small range, and it is difficult to give more wages, but the division of labor and cooperation between fields cannot be controlled, and can only be regulated.

For example, the cooperation between the real industry and the Internet, the former is obviously a bit of a loss, because the real industry is more difficult to do and the profits are thinner, while the profits of the Internet are much higher.

In terms of risk, the two are not much different, and the risk of doing real business is that it has poor resistance ability, and a little turbulence will cause a big event. The risk of the Internet is that it is highly monopolistic, and it is difficult for small enterprises to survive.

Therefore, the state will give all kinds of subsidies to the real industry, tax exemption, so that they can develop.

If you look at it this way, it seems that the two are quite fair, but we have to understand one thing, not everything in this world is within the rules.

Outside the rules, the real business is clearly at a loss, as it has little room for tax evasion.

Whether you open a physical store or a factory, the assets are there, and the accounts are easy to calculate. In industries such as the Internet, finance, and entertainment, it is difficult to count accounts on the one hand, and there are various ways to evade taxes. The elimination of one and the other's strengths has created a phenomenon that it is not worth doing in the real industry.

Of course, the high-end entity industry is very profitable, but there are relatively few high-end industries in China.

The high-end industry is the most cutting-edge technology industry, mainly referring to the field of light industry, because there are few civilian products in the field of heavy industry. Therefore, high-end heavy industry is basically state-owned enterprises.

When it comes to cutting-edge technology, most people find it difficult to develop and spend a lot of money. However, if we look at the financing of Internet companies, we will find that China is not short of money.

Strictly speaking, those capitalists are not short of money, they manipulate massive amounts of money behind their backs, and they buy this and that at every turn, billions, tens of billions of dollars.

How much does a takeaway taxi and shared bicycle burn, and where does the money end up?

Or is it necessary to burn so much money to make food delivery apps and bike sharing? This is the profit-seeking nature of capital, and they don't care if it's necessary to make quick money or launder money.

Food delivery software and shared bicycles can still facilitate life, and it is indeed profitable to monopolize. Making something out of nothing is the biggest ability of capital, and they can hype up things that are worthless and not beneficial to the people.

"There is no reason for the tax bureau to come to check the accounts, we are a law-abiding enterprise, and we have not paid a penny. After Hang Yu got the notice from the tax bureau, he immediately felt very unhappy.

Not to mention that Jiangyan Company abides by the law and pays taxes, even if it misses taxes, the actual tax amount is extremely amazing. Even if you check those small and medium-sized enterprises, you can find out about Jiang Yan's company, which is simply embarrassing him.

In case it is known by someone with a heart, it is widely reported, and users still think that Jiang Yan Company has a shady scene, which is definitely a huge blow to Hang Yu and the company.

There must be a reason for tax audit.

To check taxes, it is necessary to pick and choose the thorns.

Ma De, the enterprises that evade taxes and evade taxes have gone to the sea, and almost all domestic Internet companies are registered in foreign countries, and they don't believe it when they say that they did not avoid taxes and kill Hang Yu.

In fact, many "Chinese Internet companies" are yellow bananas, although it seems that the business is in China and the management is in China, but the source of funds and registration points are all overseas.

Internet companies are generally capital-light and do not have enough fixed assets to obtain mortgage loans from banks. So the source of funding is often venture capital.

Venture capital often comes from abroad, such as Yahoo and SoftBank, Alibaba's main investors.

The main way for venture capital to make profits is to cash out when the investee company goes public, and considering that China currently prohibits foreign investment from controlling information enterprises, foreign venture capitalists generally refuse to allow the investee company to list in China. In fact, it is impossible for an Internet company that is actually controlled by foreign capital to be listed in China, and a variable entity is illegal in the eyes of the CSRC. Therefore, the invested enterprise is generally registered overseas.

Further consideration of the cost and taxation of capital flows, the majority of "Chinese Internet companies" end up being registered in the Cayman Islands or similar places where corporate governance structures are very loosely regulated.

Many companies are registered in the British Cayman Islands.

It's a tax haven, so it's hard to say which country it belongs to.

There are no additional regulations in the Cayman Islands to restrict trade development, there are no foreign exchange controls, and foreign exchange flows freely in and out of the Cayman Islands. The name of the exempt company does not need to end with the word "LIMITED", i.e. "limited".

Companies registered in the Cayman Islands are not required to register annual financial reports with the Companies Registry and can use a Chinese company name, but must provide an English translation.

At present, all listed Internet companies operating in China are established offshore and registered overseas, except for Wangsheng, which is registered and established in Hangzhou.

According to China's current laws, all of these major Internet brand enterprises in China are foreign-funded enterprises.

There is also money laundering in the entertainment industry, which is already a well-known thing, and if you don't check this, you actually came to check Jiangyan Company. Hang Yu instinctively felt that the problem was not so simple.

"It is said that someone reported us, and the tax bureau received the report, so it came to check the accounts. Hong Zhan said.

"This reason is not a reason, the tree is very popular, and there are fewer reports against us. Could it be that if a random person reports us, he will come to check the accounts, so do we still want to operate? Hang Yu said.

"Do you want me to ask?" asked Hong Zhan.

"No, the soldiers will block the water and cover the earth, you go to work. Hang Yu waved his hand.

After Hong Zhan left, Hang Yu immediately dialed the phone number of "Gao Jiexin", the mayor of Jiangdu, and asked if he still had to ask, how could he really wait for someone to investigate.

Yangzhou City is a big city, and Jiangdu is now a county-level city.

The person who issued the notice to Jiangyan Company was the Jiangdu Taxation Bureau.

After a while, Gao Jiexin answered the phone and said softly: "Yunshan, what are you looking for me?" This mayor Gao is only forty-three years old, and there are few female cadres, so being able to sit in this position at this age shows that it is not simple behind her.

"Hello Mayor Gao, this is the case, just now our company received a notice from the Municipal Taxation Bureau, saying that we will check the accounts tomorrow, why is the situation so urgent?" Hang Yu asked.

Generally, the tax bureau will notify more than three days in advance of the audit, and the notice will come tomorrow today, which is very rare, and it is a bit unpreparable.

Gao Jiexin said: "You don't have to worry about this matter, they are just routine." ”

Hang Yu asked: "What you said, our company pays taxes a lot of money, and the province can't find a second private enterprise that can compare with us in terms of tax payment." If even we have to be investigated, this business is too aggrieved, do you say this is the reason. ”

Gao Jiexin said in an official tone: "The audit is not directly related to the tax amount, and it can't be checked because of the amount of money paid." According to what you say, we can't check all those big enterprises, so what is the work of the tax bureau? I hope you can understand. ”

Hang Yu asked: "Is there any specific reason? I have no objection to auditing the accounts, but I always have to give me a reason, or show evidence of our tax evasion." If there is no reason, it will be checked, and it will have a great impact on the reputation and operation of our company. You should also know that our company's accounts need to be checked, which is definitely not something that can be done in a week or two, and it is very troublesome to do it manually. ”

This is not Hang Yu's big words, Jiangyan Group is too big, its subsidiaries and branches are located at home and abroad, and it takes a long time for any subsidiary to audit its accounts.

There are only a few people in the tax bureau, unless they organize a team of 100 people to investigate, it is definitely a big project. Or just look it up, there's no point in that.

The tax bureau to the enterprise to audit is generally divided into two situations, one is the national tax audit, the other is the local tax audit, the two are different, each has its own focus.

If the IRS comes to audit, it mainly checks the calculation and payment of VAT, and the specific content of the audit includes the sales revenue of the current year, the total of output tax by month, the total of input tax by month, the total of the input tax transferred out by month, whether there is a retained tax credit, the VAT payable this year, the VAT paid this year, whether there is any underpayment, the input deduction form of each month, the detailed statement of the use of invoices for each month, the VAT return payable for each month, calculate the tax burden rate of this year, look at the tax rate of last year, if the tax rate of this year is lower than the tax rate of last year, you should consider the reasons and prepare a written manual。

There are also many names for the local taxation bureau to check, and it is even more troublesome to check specifically.

"Since you asked, I'll tell you the truth. Gao Jie was very embarrassed and said: "The reason why I checked your company is because I received a report, and I don't know the specific situation." However, you can rest assured that they do not need to investigate the entire Jiangyan company, mainly against your fund company and mobile phone company. ”

"This reason doesn't seem to be very valid, there are more people who report our company under various names, and I haven't seen other departments to investigate. Hang Yu said.

"That's because they're not responsible, and you can't assume that just because other departments aren't responsible, government departments are like that. As a department in charge, it is abnormal to receive a report without any response. Gao Jiexin said.

Hang Yu was embarrassed, but in his heart, if the government departments were so "responsible", it is estimated that Jiang Yan Company would not have to operate, and cooperate with various departments to investigate all day long.

"I would venture to ask, who reported us?" asked Hang Yu.

"I don't know, and even if I knew, I couldn't say, it's confidential. Gao Jiexin said.

"Well, thank you anyway. Hang Yu said.

After hanging up the phone, Hang Yu thought to himself, why don't you just make a phone call to the tax bureau.

However, Jiang Yan's company rarely deals with the tax bureau, or this is a department that is not suitable for frequent dealing, so Hang Yu did not have a good relationship with the tax bureau.

Of course, it's not bad, it's just the extent that it's rarely dealt with.

No one is bad at talking.

Hang Yu thought for a while, and finally called Liu Shengjian, although he was the mayor of the fairy town, he should be more familiar with other departments. The key is that he has the best relationship with Liu Shengjian, and when it comes to this kind of "embarrassing" question, it is better to ask someone he is familiar with.

"Uncle Liu, I heard that someone reported our company. Hang Yu spoke to Liu Shengjian much more directly.

"There are too many people who report you, just ignore them. Liu Shengjian doesn't care, he is very busy now, busy researching and planning various projects.

"This time is different, the Jiangdu Taxation Bureau sent us a notice that we will come to check the accounts tomorrow. Hang Yu said.

"yes, I guess the person who reported you is a bit of a trick, or that you have a problem with yourself. Liu Shengjian said.

"You don't know our company yet, I can vouch for it, there is absolutely no problem with paying taxes. Of course, it is not excluded that the miscalculation is made, but the amount is definitely not too large, and it is a drop in the bucket with our tax amount. Hang Yu said.

Liu Shengjian thinks about it, he is very clear about the tax amount of Jiangyan Company.

Miscalculate millions, tens of millions, or whatever, that's not a problem, it's just a drizzle.

"Can you help me inquire about who reported us and what evidence is there?" asked Hang Yu.

"Okay, I'll ask for you. Liu Shengjian agreed very happily, this is a trivial matter for him, and he also wants to know what is going on with the tax bureau.

For a large taxpayer like Jiangyan Company, an enterprise that is also excellent in terms of law and discipline generally speaking, the government will take care of it, rather than adding to others.

Especially Jiang Yan Company is so famous, and Hang Yu himself is also a star-level entrepreneur, and a bad operation will ruin his reputation, which will cause huge losses.

After hanging up the phone, Liu Shengjian immediately dialed the phone of a friend of his in the Jiangdu Taxation Bureau: "Lao Chen, it's been good lately, I have time to have a meal together." ”

"I've been busy lately, I don't think I have time, let's do it another day, I'll invite you when I'm free." Chen Bingrong said.

"Okay, do you have time now, let me ask you something. Liu Shengjian said.

"I guess, you should want to ask about Jiang Yan's company. Chen Bingrong said with a smile.

"That's true, I don't quite understand why Jiangyan Company was checked at this time. Who is the whistleblower, what is the content of the report, and can you tell us a single or two?" Liu Shengjian asked.

"In order to protect the whistleblower, we cannot disclose his name. Chen Bingrong said.

"Even me?" Liu Shengjian frowned.

"No, I can't. Chen Bingrong replied.

Hearing such an affirmative answer, Liu Shengjian also felt that something was wrong.

Because he has a very good relationship with Chen Bingrong and lives relatively close, the two families have come and gone a lot.

In the past, if there was anything, including the policy of tax exemption and reduction for enterprises, he would discuss it with Chen Bingrong. If there is a tax problem in Liu Shengjian's jurisdiction, Chen Bingrong will usually give him a prophet instead of directly going to the door to investigate.

Chen Bingrong said again: "Lao Liu, you don't have to worry too much, we are routine and will not embarrass Jiang Yan Company." ”

Liu Shengjian was speechless, and said that this is on it, can he not worry.