The business tax training class has started, and my mother no longer has to worry about my studies......

Well, but Ganchi was very worried about their studies, and more than two hundred invitations were sent out, and quite a few people came, about seventy or eighty.

It is that most of these people Ganqi are not familiar with each other, and it stands to reason that there should be many familiar ones, because many of these big treasurers have met Ganqi, mainly during the ball game. But today, even the big shopkeepers of Fan Lou and Yuxian Lou, Gan Qi didn't see it.

Needless to guess, most of them were sent perfunctory.

This learning attitude is very poor.

Mr. Gan said that he was very dissatisfied, with a big black face, what can he do if he is not satisfied? It can't be any better, this lesson still has to be taken. However, Ganqi has a small book, which is used for remembering grudges, and the Chinese are the best at remembering grudges, and Ganqi is no exception.

Today's class is not only these business representatives, but also Gan Qi's own people in the yamen, Wang Anshi sent seven officials, Gan Qi himself arranged another person to come in, that is the rich Confucius Xiang, who is also a jinshi this year, ranking quite low, almost the tail of the crane. However, the tail of the crane is also an official, and now under Gan Qi, there are a large number of deputy directors and several judges.

There are also more than a dozen bookkeepers temporarily transferred by Gan Qi from his various industries, as well as Zhi Kexing and Shi Honglei, all of whom are students of today's training school.

Gan Qi prepared a large number of handmade PPTs, written on more than a dozen large wooden boards, and dozens of military men were responsible for turning the pages.

Mr. Gan took class with a black face: "Merchants are profitable, they should do their best for the country, you are the most successful big merchants in Tokyo, and you should contribute to the country, and the rise and fall of the world is responsible, so the imperial court now attaches importance to commercial taxes, and it is also a move to benefit the country and the people. Now that the court is in difficulty, it is time for you to be loyal to the country......"

Gan Qi gave a speech, and he heard a kind of official nod and a kind of merchant representative with a disgraced face.

However, there are also individual merchants who agree, such as the shopkeeper of Rendian, who is one of the few shopkeepers who came in person today, and replied with a smile: "What Mr. Gan said is very true, and it is reasonable." ”

Gan Qi expressed his appreciation for this kind of student with a good learning attitude: "Ren Da is loyal and righteous. ”

"It should be, it should be." Ren Da shopkeeper is very level.

Gan Qi appreciated even more: "A merchant like Ren Da Shopkeeper deserves to make a fortune!" If you don't get rich, it's hard to tolerate. ”

This kind of good student, Gan Qi does not hesitate to praise at all, this kind of student, that is, the treasure in the eyes of the teacher, the heart and liver in the heart of the family, and the example for the students to learn, Tsinghua University and Peking University are none other than him.

"Borrow Mr. Gan's auspicious words!" Ren is the treasurer of the school.

Mr. Gan was in a good mood when he started the lecture: "The so-called invoice is the voucher of the transaction, the voucher of tax collection, and the voucher of the yamen of the various ministries in the future. The major cloth shops are also like this, the uniforms and felt hats of all armies must have invoices to correspond, and if you make a mistake, you will not be able to get the payment. The same is true for the production of official uniforms of the Ministry of Officials......"

After Gan Qi spoke dryly, and after a short pause to drink some tea, the shopkeeper Ren asked: "Dare to ask Mr., what if you forget to issue an invoice when you are busy?" ”

Ganqi tea was picked up, even if his mouth was dry, he was not in a hurry to drink it, and immediately replied: "There are more than 1,000 tax collectors under the commercial tax superintendent, and they will inspect everywhere in the city, find out a tax evasion, give a verbal warning, and issue a supplementary invoice." If you find it for the second time, you will have to pay a fine, and the third time, you will have to take someone to ask for the crime. Rest assured, when the time comes, we will issue you a detailed trial measure for commercial taxation, which is a law promulgated by the official himself, and there are detailed provisions, which should be brought back and read carefully. ”

The shopkeeper Ren's face turned dark, dark for a tenth of a second, and immediately turned a smile: "So I'm relieved......"

"Ren Da Shopkeeper is the heart of the country, which is worthy of encouragement, but there are still incomprehensible points, and I know everything and say everything." After saying that, Gan Qi finally took a sip of water.

The shopkeeper Ren did not disappoint Gan Qi, and asked: "Then the cost of this invoice is paid by the merchant or by the imperial court?" ”

"The cost of the invoice should have been paid by the merchant, but I also thought that it was not easy for you to make a living, so I thought that it would be better for the court to pay for it, so the shopkeeper didn't have to worry. But then again, the number of invoices you can receive each time is limited, and if you want to receive it again, you have to settle the tax on the last invoice together, otherwise you can't get the invoice, at least once a month, otherwise you will be fined. "Gan Qi is a bit foolish, the cost of invoices, no matter what, should not be borne by the merchant.

The shopkeeper Ren smiled again: "Reasonable and reasonable, thank you Mr. Gan for thinking about me and other merchants." ”

"Well, you are all good people of my Great Song Dynasty. Today, many big treasurers have not been present, the court's policy, I hope you will bring it back to convey well, the law is ruthless, don't say it is unpredictable, when the time comes for that person to ask the guilt, don't blame me for being ruthless, it is really an errand to entrust, the official family has high hopes for you, the emperor's grace is vast, and he will not dare to take it. "Gan Qi has almost learned this lesson. For these merchants, there is nothing complicated, that is, to receive invoices, issue invoices, and pay taxes.

No invoices, no invoices, no taxes. Don't say it unexpectedly, it means don't blame me for not saying ugly things in advance, and I bear the consequences.

The shopkeeper Ren got up and arched his hand: "There is Mr. Lao Gan." ”

"It's all hard work, and there are also those who work hard for the shopkeeper, so I'm here today. If you still don't understand anything, there is a second phase of this training school, and you can take the initiative to sign up to listen to the lecture. "Gan Qi is a smiling tiger and has a good laugh. The first phase of the training school, the training is the big profit and tax households, the second phase is the medium merchants, and the third phase is the smaller merchants, those small merchants and hawkers, forget it, most of the small merchants and hawkers are earning hard money, and they can get by. Later, we will talk about the reform of personal income tax.

The personal income tax of the Great Song Dynasty was actually an agricultural tax. Gan Qi, the direction of reform, had some ideas, that is, on the basis of apportioning the land into the mu, the poll tax was removed, and all personal taxes were spread to the fields. In fact, this is also beneficial, that is, it can liberate the productive forces, solve the problem of black households, and indirectly deal with the problem of land annexation.

Another advantage is that the poorest part of the people can get tax exemption treatment, and if there are no assets, there will naturally be no taxes. If it is really implemented, it can also indirectly alleviate the many rebellions of the Great Song Dynasty.

The policy of apportioning the land into the mu was only implemented in the Qing Dynasty, but in fact, it still has its advanced points. Its main policy was not only to apportion the poll tax to the land, but also to all other taxes of the population.

This means that there is no longer a need to collect so many miscellaneous taxes, and all taxes are combined into one, that is, the land tax. In the future, the imperial court will almost only be able to collect two kinds of taxes, one is the land tax and the other is the commercial tax. It's also a lot more convenient administratively.

This is the method of reform that Gan Qi will talk about in the future.

The shopkeeper Ren said goodbye to Gan Qi with a smile, and after receiving a copy of the "Trial Measures for Commercial Tax in Kaifeng Prefecture", he came out of Gan Qi's shabby yamen, and his face immediately sank.

With a frown, I realized that things were not so simple!

Ren is a big shopkeeper, maybe he is a smart person.

returned to the Northern Song Dynasty to be a big man

returned to the Northern Song Dynasty to be a big man