"Collecting taxes is certainly a business!"

In the private room on the second floor of "Yishanzhuang", Shi Yiwen said with a smile.

"Oh? How did collecting taxes become a business? ”

Zhu Yijun asked rhetorically.

"The core of doing business is to earn relatively large profits at a certain cost, and this taxation also has a cost, for example, just like the shops in the capital, if the government collects taxes, there are only two ways, one is to collect a fixed store tax, that is, according to the industry to the size of the store in the area divided into upper, middle and lower three, according to the fixed amount of tax, less than 100 money, more than hundreds of taels, or according to the value of the three tax system, 3.3% of the business tax ......"

In front of Zhu Yijun, Zhu Mingzhong carefully gave him a tax lesson. In fact, many people don't know about taxes at all, and some people even think that taxes can be received with a mouth. But the reality is extremely complex.

"Just like our "Yishanzhuang", the monthly turnover is not less than 10,000 taels, and now it is charged according to the quota of the store as long as it is 36 taels per month......"

"Thirty-six taels! That's less than one-tenth of what should be paid! ”

The example of "Yishanzhuang" surprised Zhu Yijun.

"Then why doesn't the government collect taxes according to the tax system of three out of 100?"

"Cost!"

Shi Yiwen said with a smile.

"According to the tax system of 3 per 100, it is necessary to determine the monthly turnover, how can the government get this turnover?"

"You can check the accounts!"

"What about making false accounts?"

"False accounts are always fake."

"You have to find out if it's fake first, he has shrunk his turnover dozens of times, how can the government distinguish it?"

"You can send someone to the shop to keep an eye on it."

"Can you stare at it every day? And there are tens of thousands of shops in the capital, is it possible that every store sends someone to keep an eye on it? How much money do these people need a month, and how many accountants does the government need to hire? ”

After saying and refuting, Shi Yiwen said with a smile.

"This is the cost of taxation, the cost is high, a tax of one hundred taels, but it needs to spend eighty taels, such a price is undoubtedly unacceptable, so the dynasty is now generally taxed according to the size of the store, but even so, tax evasion is also a common phenomenon, just like our restaurant, someone handed over the word, as long as you pay twenty taels of silver a month, you can transfer our hotel to equal it, and you only need to pay less than three taels of silver every month!"

Shi Yiwen's answer made Zhu Yijun angry for a while, and then said sullenly.

"It is truly hateful that wicked officials are so enriched."

"It is indeed hateful, so the key to rectifying the banknote customs in the future lies in employing people, in the system, especially the system, how to use the system to restrain the officials of the banknote customs from being corrupt and accepting bribes, this is the most important thing."

As soon as the topic changed, Shi Yiwen still mentioned the banknote closing. For the tax collectors of the whole country to enrich their own pockets, that is, they can only complain, and there is no way to put an end to this kind of thing in hundreds of years, let alone now.

"System?"

Zhu Yijun wondered.

In his education, he always said that "let officials not dare to be corrupt and take bribes", and he has never heard of anything "can't".

"How can I not be greedy?"

Zhu Yijun has always been curious about fresh knowledge, and since he met Shi Yiwen, he has indeed learned a lot of fresh knowledge. Now I am also full of curiosity about "not being greedy".

"First of all, it must be structurally independent, so that it is completely independent from the officialdom, so that it can not be affected by the vices of officialdom, but there is no problem with this, after all, after the money is recovered, it is the private business of the royal family, and it can naturally remain independent."

The banknote is independent of other departments and isolated from corrupt officialdom, not just for the purpose of taxation, but also for the sake of taxation, and what he wants is an "officialdom" that is independent of officialdom and can even fight against traditional officialdom in the future.

"The General Department of Taxation reports directly to you. One of the main reasons for the main management positions of the banknotes is that the lords are not afraid of the intervention and pressure of the magistrates. ”

In this regard, Shi Yiwen borrowed from the customs of the late Qing Dynasty, and even in the whole structure and system of the future banknote customs, he fully borrowed from the customs of the late Qing Dynasty, that is, the customs of the late Qing Dynasty relied on its system to maintain a clean and honest official in the highly corrupt late Qing Dynasty, so it is always right to learn from their system.

"Those lords are not afraid of the magistrate's intervention and pressure, but what if they are in league with those people?"

Obviously, even Zhu Yijun knows who those lords are, and the lords are also human beings, and they can also be corrupt and take bribes.

"So, this requires the introduction of a certain system."

Facing the emperor's inquiry, Shi Yiwen said seriously.

"An independent monitoring system needs to be introduced within the banknote customs. I plan to abandon the traditional Chinese bookkeeping method and introduce the current accounting, auditing, and statistics system of Yulon Bank, which will make it very difficult to make false accounts inside the banknote customs. ”

Listening to Shi Yiwen's explanation of the establishment and operation of the banknote customs in the future, Zhu Yijun nodded from time to time, and he didn't ask about the banknotes for a while. After all, as the emperor, he naturally can't sit idly by and watch the annual income of a few million taels, more than tens of millions of taels, and even tens of millions of taels in the future.

"Of course, in addition to the supervision system, we should also introduce a humanized salary and welfare system, such as the introduction of a detailed appraisal system, and those who perform well will receive additional salaries ranging from 1 to 6 months. A rational system of rank promotion has been drawn up. Then there are high salaries and generous pensions. This is a very generous remuneration, which is directly linked to the integrity of the staff, and if they are found to have committed dereliction of duty or corruption, they will be dismissed and will not receive a cent of the pension. The cherishing of high-quality welfare benefits can also greatly weaken people's desire to violate the law and be corrupt. ”

Then, Shi Yiwen looked at Zhu Yijun and explained.

"The reason why I designed such an integrity mechanism is because I don't like what others say about the "inherent goodness of human nature". I think human nature is evil, so it is necessary to increase the risk and cost of employee corruption. Of course, I think that in addition to these, when the banknote customs show its role, there will inevitably be external supervision, such as the imperial court and local officials, who will inevitably pay close attention to the income and whereabouts of the banknote customs in the name of supervision, in order to wait for an opportunity to seize the banknotes. ”

Although Shi Yiwen's explanation of "human nature is evil" will definitely cause a lot of uproar if it is spread, Zhu Yijun doesn't care, compared to this, he cares more about the benefits that the "money pass" will bring to him in the future.

"Zhiyuan, these ideas of yours are not bad, but there is still a problem!"