At this time, the country's taxation is still very general, many shops on the street have not paid taxes at all, and the tax is also a unified industrial and commercial tax, and the value-added tax is also included in it, and it is not subdivided.

At present, it is still in the process of reform, the most important of which is to carry out the "profit tax reform" for state-owned enterprises, that is, to change the profits paid in the financial contributions of enterprises to pay income tax, this reform began in 1979, but has not been popularized until now in 1982.

When it is really popularized, the life of state-owned enterprises will be difficult, and the maximum levy is 55% of the net profit, but the tax is paid more, and the benefits obtained are relatively better, as long as the enterprise has profits, it can go on.

Fang Dajun's current cement, coal, these are also general payment of industrial and commercial tax, can also be called product tax, he belongs to self-production and self-sale, and there is no way to deduct taxes from raw materials, but the overall calculation is not high, messy calculation, the total tax rate is about 5 percent.

Because it is self-produced and self-sold, this five percent is not based on profits, but according to the final sales price, because in the end, not all of them are sold forty, sometimes twenty-five, thirty are also shipped, and there are retail shipments, there is no ticket at all, and only the unit needs a ticket if the goods are wanted.

But he didn't evade taxes, because the current tax rate is really not high, compared with the 17% value-added tax in later generations, and the messy taxes on urban construction and education, he can now look up to the sky and laugh.

Even if it is calculated at 40 yuan a ton, there is only a tax of 2 yuan per ton, which can be afforded. Of course, he is not a fool, and he will count as much as he actually has. Probably down. That's five percent of the total sales at the end. It will only be low, not more. I am not afraid of others coming to check the accounts. The tax on coal is the same, and it is uniformly calculated.

The basic implementation between the sale and purchase is the seller's lump sum tax, and the buyer does not care about the rules, of course, there are exceptions, and it depends on how the two parties calculate. In later generations, taxes were often calculated separately.

In the area of taxation, I can't find a place to arrange people to train now, because the policy has been changing, and the taxes above are also being adjusted. In the future, the industrial and commercial tax will be finely watered, so now it will be done in a general way, and the industrial and commercial bureau will hand over what it requires, and send people to training depending on the situation in the future.

Of course, for example, if he underwrote to Su Jun, then the invoice will be issued according to 31 tons, including retail purchases, and he also let the factory issue tickets, of course, the tickets are paid to the bureau to receive them, which means that the tickets issued are the money.

Su Jun took the goods and sold them. As for whether the tax is paid according to the situation, it is not a matter of the factory. In the end, it was found that the factory was not responsible, because the tax had already been paid.

In fact, tax evasion can also be done, such as underwriting at a low price, making the seller responsible, or panicking to report sales, but there is no need, this tax factory can afford it, save a few cents per ton, and it is easy to have problems.

Now the garment factory is the same, if it is self-produced and sold, then it will be calculated according to the final sales price, but the clothing is too flexible, not as stable as the price of cement. For every piece of clothing, others can sell it for twenty, and maybe someone will sell it for thirty.

Therefore, clothing can only be taxed according to the ex-factory price, as for how to set the price, when the time comes, the total problem is not big, the tax army is also very strict, do not want to lose a big because of the small, tax is the responsibility, but also the rules, as for tax evasion is a reasonable use of duty, all industries are stealing, it is inevitable that there will be greasy, just look at the value is not worth it.

It's just that the current tax evasion, he thinks it's not worth it, and the future will not be accurate, but the general direction will not change, as long as the tax is reasonable and there is profit, he will not violate the principle, if it really reaches the point where there is no profit after paying the tax, he can directly file for bankruptcy.

What's more, in the early days of reform and opening up, it was a period of estimating the economy, and it was easy to kneel.

Like some individual small shops in later generations, many of them paid fixed taxes, such as how much they paid a month, according to the local economic situation, they made money if they sold more, and they lost tax money if they sold less.

The time has come to November 30th, and after today, it will enter December, and the flavor of the New Year will gradually come out. However, it is still early before Chinese New Year's Eve, and it will be on February 12 next year, and there are still nearly two and a half months to go.

The summoned tailor finally arrived, even earlier than he got up, and came overnight by tractor, blowing the cold wind in the middle of the night, but his spirit was very good, and a total of five people came, two years and three daughters.

Tailors are not only women, but most of the people who operate sewing machines are women, and there are many men who measure their clothes and cut their clothes, because men's education level is generally higher than that of women, and women's advantage is that the work in their hands is more delicate, which is the status quo of society.

Of these five people, Jiaoshan only occupies one, I don't know if it is to achieve balance, except for the most remote flag-planting commune, as well as Beidou Town, the other five communes have one person.

Fang Dajun was summoned by the thin monkey to get up, he didn't do anything last night, he was just recovering his strength, of course it was not appropriate to talk in the room, there was a small tea room on the second floor of the residence, he rented it temporarily, and brought people down.

The room is relatively small, but only a few people are still no problem, and the tea is, of course, the general goods, and will be drunk.

The five people were a little speechless, now Beidou has turned the world upside down, but the main owner is sleeping, they took five or six hours from Beidou to the tractor to come to the city, but Fang Dajun has not gotten up yet, what is this swollen situation.

Come to think of it, the five people don't dare to be sloppy, but the registration form handed in in a proper manner, with a simple information introduction on it, was prepared by Jin Chirang.

Fang Dajun nodded with satisfaction, picked up the form and took a cursory look at it, and said loudly: "Sister Zhang, you can bring the sewing team for the time being." ”

"Okay, thank you, Director!" The echo's name is Zhang Cuiping, who is in her forties, is the master of the garment room of Jiaoshan Commune, and her skills are very good, and she is also Fang Yan's master before.

Fang Dajun followed and said, "Brother Chen, you will take the tailoring for the time being, is there a problem?" ”

"No, no problem, thank you, director!" This person's name is Chen Dalong, he is from Jixiang Commune, an old craftsman, he set up a stall in Beidou, and some people who rushed to the market bought fabrics and sent them to him to be processed into clothes, and he only charged processing fees.

Fang Dajun chose these two people, not because he felt that the craftsmanship of the two was better than the other three, but because he took care of the emotions of his hometown, Jiaoshan is the foundation, and Jixiang is the base of the two factories now, and these two communes are also the largest communes except Beidou, and they are debt!

Then he said again: "Tailor, I have divided into two teams, sewing and cutting, and in the future, the sewing team will use a sewing machine, and the cutting team will be responsible for cutting fabrics, mainly with rulers, scissors and irons. You're all connoisseurs, you know what I mean! ”

In fact, everyone present did not distinguish between sewing and tailoring, and they used to do it single-handedly, but Fang Dajun needed to distinguish it, in order to improve work efficiency, and even he wanted to create a simple assembly line operation, such as sewing, cuffs, buttons, waists, etc.

"Yes, yes!" Several people hurriedly answered the phone, some were submissive, there was no way, it was not clear what the situation was now, whether they could be workers in the future, it all depended on Fang Dajun's words, once they became workers, they couldn't run away for a few hundred yuan a year, this is a big thing related to the whole family, and even the family.

Fang Dajun nodded, and said: "The sewing aspect can be cultivated slowly, and problems can be remedied." "It's like the sewing thread is wrong, it doesn't matter, remove the thread, and start again, this aspect is mainly delicate work, practice makes perfect, the real technical requirements are not high, and it belongs to the processing position.

Then he said: "But tailoring is more important, let me tell you, the salary of tailoring will be slightly higher, but the requirements are also higher, Brother Chen, you have to be mentally prepared, I will be stricter in this regard." ”

"Factory director, you can rest assured, I, Chen Dalong, in Beidou, everyone calls me a knife, and I can't make a mistake with this knife." Chen Dalong patted his chest and said.

Fang Dajun smiled bitterly and explained: "I don't mean to disbelieve in your sword technique, but, forget it, you take a look at this drawing and see if it is difficult to make a knife." ”

As he spoke, he handed over a set of drawings of a princess outfit, which was still sloppy, but he could see the style of the clothes clearly.

As soon as the drawings passed, the five people came over to watch, and their faces became solemn in an instant, and Chen Dalong was sweating like rain, because it was too difficult to cut the knife.

This situation Fang Dajun has long expected, although he has not been in contact with clothing, but he used to have friends who were cut by a leather shoe factory, and the salary is more than twice that of ordinary cable workers, and even three or four times or even higher are normal.

For the same piece of material, others can process three pieces of clothing, but some people can only process two and a half pieces, which is the cost gap.

Then this involves the problem of calculation, well, that is, the level of education and professionalism, of course, it will be difficult to come from the grass platform.

Now the style of clothes is simple, whether it is clothes or pants, they are basically straight barrels, and the straight knife is become, but the style designed by Fang Dajun involves the arc knife, the weird angle knife, which can also be understood as a window flower, and I don't know what it looks like in the end when I cut it, so I need to reverse the scrutiny and calculate the route of the knife, and I don't allow the slightest mistake, because this is worn by people, and it is a little incongruous, and it is tragic to wear it on the body.

It is divided into large, medium and small sizes, and each style is differentiated, of course, once the model is fixed, mature, and simple, this series will follow this specification.

The difficulty lies in the style finalization at the beginning, so Fang Dajun said that there are two factories, one on the bright side, for processing; One of the main ones is to conduct experiments, determine the style, and cut the route specifications. It can also be compared to R&D and production!

At present, it seems that it is estimated that it is necessary to recruit professional tailoring masters, and then recruit N educated young apprentices to slowly train. (To be continued......)