Inspired by Pan Jieying, when she returned to the company the next day, Gu Cheng called CFO Liu Qian and asked about tax avoidance under the new situation. Pen @ fun @ pavilion wWw. ｂｉｑUｇE。 ｉｎｆｏ

Liu Qian was stunned at first, because she didn't think there was anything to worry about at all.

"Foreign capital is originally three exemptions and five halves, and the losses over the years have been deferred for 5 years, what are you afraid of?"

Historically, Huaxia's Enterprise Income Tax Law was officially promulgated at the end of 2007 and implemented in early 2008.

Therefore, Gu Cheng's current time and space, this law has not yet been systematized, and there are only a bunch of scattered departmental regulations. For example, Gu Cheng will be involved in the next few years, such as "deducting profits from losses in previous years" and other aspects, which can only be based on the "Measures for Pre-tax Deduction of Enterprise Income Tax" and other rules and regulations of the State Administration of Taxation (after the promulgation of the "Enterprise Income Tax Law" in 08, this regulation was abolished in 10 years. ）

Therefore, Liu Qian's first reaction was that there was nothing to worry about in this matter.

Gu Cheng doesn't know the law very well, he just has rich historical experience, and he knows that after seven or eight years, when all kinds of subsidies burn money and smash the market, companies will choose to register and operate overseas to avoid taxes. So when asked by Liu Qian, a professional, he was also a little confused.

After some consultation, he finally found out what the problem was.

Although the country is now allowed to deduct the profits of the next year - this is a very progressive system, only countries that are very preferential to innovative enterprises to attract investment will adopt it, there are not many countries on the planet that do this, such as the United States, the federal tax is not allowed to be deducted in this way, and the local state tax depends on the laws of each state.

However, there is a very strict and narrow definition of the proportion of deductions in China. For example, advertising and marketing expenses cannot exceed 8% of the total cost of the enterprise, and R&D must not exceed how much, each of which has strict regulations. If this proportion is exceeded, it will not be included in the deduction of previous years.

And Gu Cheng wants to subsidize the business of burning the market, or engage in the research and development of new content distribution hardware platforms, the proportion of all aspects is very easy to exceed the standard - it is possible that he spends 100 million out, 50 million is advertising or marketing promotion expenses, according to domestic law, only 8 million can be included in the 'profit exemption for offsetting the next 5 years', and the remaining 42 million cannot be saved.

(Actually, I don't want to write this paragraph, but someone said that the message was questioned in this chapter, so I had to cause everyone to spend money to read 800 words)

After understanding this, Liu Qian figured out what Gu Cheng really meant.

"I remember that there are countries that have special discounts for companies that burn money, and I'm going to find out."

Two days later, Liu Qian replied:

"If you go to Sweden or Finland, you can deduct losses over the years, and there is no limit to the proportion of advertising and R&D expenses. If there is really the kind of business you said, 'be prepared to burn money for three or five years first, and then make money slowly in the future', you can move there, but after getting on the right track, the tax rate there is still relatively high, 28%. ”

After listening to Liu Qian's professional opinion, Gu Cheng's eyes lit up, and he carefully reviewed the draft and legal basis given by Liu Qian, and then suddenly realized:

It's no wonder that Sponify, an online music platform in parallel time and space, will be released to Sweden! It turns out that the Swedish law has no limit on the proportion of those expenses burned, and at the same time allows the deduction of losses over the years!

Sponify is one of the world's two largest digital music platforms, and is on par with Apple's Itune/lala platform.

BUT YOU SHOULD KNOW THAT THE LATTER IS SUPPORTED BY THE HARDWARE SYSTEM OF IPOD/IPHONE, AND IPOD AND IPHONE HAVE NOT ALLOWED MUSIC TO BE DOWNLOADED FROM OTHER PIRATED CHANNELS TO MOBILE PHONES/MP3 FOR MANY YEARS. Therefore, if you put aside the off-disk factors of hardware and the operating strength of the software platform, Sponify is definitely the world's top digital music platform in the smartphone era.

Sponify has been in Sweden for many years, at the beginning, spending huge sums of money to ask the world's major audio and video distribution companies to buy genuine digital music copyrights, and then cheaply download them for monthly users, and the marketing discount cost is huge. After many years, I slowly made a profit, and thanks to the Swedish income tax law, which is particularly lenient in the deduction of losses over the years, I still do not pay taxes after making money.

In the end, when the losses of the past years were deducted and the years were up, Sponify slapped his ass and ran away from Sweden to other countries.

If Europeans have an APP war like Didi Uber and Eleme, then it is the most cost-effective to put the cliff in this kind of country. Because there is no limit to the composition of deductions.

"There is a reason why history has developed like this." Gu Cheng bowed slightly, as soon as he saw Liu Qian's recommendation of Sweden, he thought of Sponify's case, and the inverse was suddenly clear.

By extension, it is not unreasonable that the effect of a mere population of five million Swedes and Finns can produce high-tech giants such as Ericsson Nokia.

From Nobel to Bofors to SKF, they have all benefited a lot from this policy of tilting towards an innovative economy.

After all, any high-tech or new business model innovation is accompanied by huge losses in the first few years of R&D and trial and error. If 100% of this money is not counted as a tax-free deduction in the future, it will be a daunting thing for innovators.

"Then why is the domestic tax deduction system not designed according to this routine?" In addition to choking his wrists, Gu Cheng couldn't help but think of such a question.

Liu Qian obviously did her homework before reporting, so she was confident about this issue: "Whether it is attracting foreign capital at home or attracting domestic investment, the most important purpose is to protect employment, and of course the composition of loss deduction must be limited -- in China, the only loss that the state can tolerate and lead to less tax payment in the future is the loss of promoting more employment and creating more jobs."

Spending on advertising and high technology is not an expenditure that can create a large number of low-class labor jobs. The losses spent by a celebrity spokesperson or a high-end scientific researcher in line with international standards may have to hire hundreds of low-end laborers to spend. If China had followed the corporate income tax system, which had no restrictions on deductions, foreign capital would not be keen on creating more jobs -- then what we see in China today is the same as Ah San, where the software industry is very developed, but labor-intensive investment is shrinking. ”

Hearing this conclusion, Gu Cheng could only be speechless.

In good conscience, the country of China has been praised by M Zuo on the Internet, and there are also many people who have been sprayed by Bai Right. The people who praise it are nothing more than "It's better to live here than the three countries" to criticize the people who sprayed, but as everyone knows, the two sides are not in the same class at all, how can they say that they can go together.

In fact, the truth is that the country of China is actually a place where the capital side and the uncreative workers at the bottom are relatively preferential. The capital side can easily squeeze and make money, and the bottom of the bottom, which has no irreplaceable talents, can also find a job to support themselves. The relative disregard for industrial policy, employment security, and intellectual property rights is a microcosm of the country's 60-year consistent policy of "sacrificing the interests of middle-class intellectuals and protecting the lowest level of society."

In contrast, the kind of Asanguo belongs to the complete abandonment of the bottom, but the intellectuals represented by design, R&D, creation, and business model innovators are more preferential, and the guarantee of hundreds of millions of laborers at the bottom is abandoned, so the software industry or other R&D-oriented industries in Asan's relatively good development momentum, but only the people of Bangalore benefit, and the billion people cannot share the profit - of course, the tellers in the business halls of banks and the three major operators, the customer service who answer the phone, and the simple secretaries at the administrative front desk, this kind of " Simple and repetitive mental work" practitioners are not counted among the above-mentioned sacrificed "intellectuals".

Therefore, in fact, the people who are really uncompetitive at the bottom really have no position to spray Huaxia, and it is almost the same for middle-class intellectuals to spray.

It is difficult to say which of these two sets of strategies is superior or inferior, and the superior may not be able to talk about how noble the goal is to protect the majority of the people (maybe it is just a stable consideration that the traditional rebellion will not survive if it can't survive, and the rebellion will not be successful for three years, so when the interests of some people have to be sacrificed, priority is given to sacrificing those who have no potential for rebellion).

The White Left sacrificed the capitalists (there were trade unions and intellectual property protection), the White Right sacrificed the bottom, and the Yellow Left sacrificed the middle class. Perhaps because of this, the rise of the middle class in China has been particularly slow, as has the needs of niche customization and cultural diversity. How many people who saw "Mi Fusang has long had XXX", and then returned to China to start a business with a heart of "maybe ten years later, Huaxia will also be hot", basically died on the beach.

"Okay, you go down first, register a tax haven company, and you can do it when the time comes." When you go out, remember that Ray always called me. ”

Gu Cheng's tone was a little lonely, no one cared about the creativity and middle class in this country, only he cared.

As for the workers and peasants, the above will certainly always be concerned in order to prevent rebellion, and he is not one of them.

Liu Qian knew that her boss Wen Qing was sick again, so she sighed and shook her head and left.

……

Half an hour later, Lei Jun entered Gu Cheng's office. Today is the first day that Gu Cheng came back to work after completing the equity swap of Legend Entertainment, and everyone knows that there must be a lot of things, so the senior executives of each subsidiary are waiting at the headquarters.

"Yo, Brother Lei, sit." Gu Cheng put down what he was reviewing and poured a cup of tea for Lei Jun and himself.

Lei Jun took the teacup and asked lightly: "I heard that you are holding more than a billion yuan, and you don't plan to buy it, but you are ready to make something yourself." Looks like the plan should have something to do with me? ”

Gu Cheng played with the signature pen on the table: "Almost." With this money in hand, my main purpose is to build a new content distribution platform and the hardware that goes with it. Last year, YY-mini's MP3 sold well, and so far more than 7 million. This year, the company will definitely make the digital resources on Dingdang completely legitimate and gradually charge, which will trap 7 million genuine music consumers with payment habits.

But on Jobs' side, the IPOD 1 generation is earlier than us, the 2nd generation imitates us, and the 3rd generation next year will completely avoid bypassing our YY-mini's original patent barriers. When the time comes, we can't stop Apple's products from being sold to the domestic market, and we can only compete with Jobs with new products. ”

Lei Jun is obviously not optimistic about Gu Cheng's thinking: "Are you going to make a new generation of MP3?" With all due respect, this thing has no potential, and can only be improved or cost reduced. ”

"I didn't say I'm going to make MP3s again - I'm going to make a new type of distribution hardware to show you the way, and it's up to you to decide what to do in two years."

"Me?" Lei Jun was still a little surprised.

Gu Cheng shrugged: "I can't manage so much business, I'm ready to give up the roles of CEO and chairman of YY Electronics - are you interested?" ”