"Phew-" With a sound, Huang Hanhua, who had combed his shiny hair, reined in Lusitano's horse under his crotch, then slowly turned over and dismounted, first moved his somewhat sore body, and then handed the whip and reins to a guard standing next to him, and walked forward by himself.

Here is the beautiful environment of the Millin Lake, flowers, green grass, in the distance there are a large number of plum forests, orchards dotted with the earth, sometimes here, sometimes there, flowers and trees, attracting the attention of the newcomer.

Somewhere on dry plateau near the mouth of the Yi River, a vast complex of buildings has been built. The building complex is full of villas, pavilions and pavilions, integrating eastern and western architectural styles, and the end is practical, atmospheric and beautiful. Those who know know that this is an industry belonging to the state-owned Oriental Hotel Group Company, and its main functions are vacation, recuperation, conference, and leisure, and it is usually open to the public, but the fee is more expensive, and it is really difficult for ordinary enterprises to afford the cost. Of course, when there are high-level government meetings, the resort is closed to the public, and it is exclusively for delegates attending the conference.

Officials from the Central Ministry of Finance, the State Administration of Precious Metals, the Ministry of Trade, the General Administration of Taxation, and the major banks, insurance companies, and bond markets gathered here to participate in a meeting led by Wang Yan and Li Qing, members of the Central Executive Committee.

Wang Yan is also over 70 years old this year, and he has worked hard for half his life in Australia, where birds don't poop, and he has worked hard without credit. Many people saw him as pitiful, and there was indeed no more suitable and qualified candidate, so he was elected as a member of the Executive Committee at the meeting of the Founders Conference, in charge of finance, finance, and taxation, which can be regarded as a tribute to his hard work for half his life.

The meeting has been going on for several days now, and the delegates have discussed in detail many major policies for the next stage, and at the same time put forward many specific measures and policies, and evaluated the gains and losses of some of the policies or regulations implemented earlier.

Today is the fifth day of the meeting, and it is also the penultimate day, and Huang Hanhua, who has returned from his post as the head of the Haizhu Island Commercial Station and the deputy general manager of the Bank of Taiwan, has also been called by Wang Yan to the Milin Lake Sanatorium, where he intends to discuss with him the details of the new tax system, so as not to have no purpose at tomorrow's meeting.

By the way, after Huang Hanhua returned from his resignation from the Far East, he is currently the director of the General Administration of Taxation, and has taken over the remarkable third national tax reform work, and has now come up with a preliminary draft. As long as there is no problem after discussion at this meeting, we will start the trial in the next fiscal year, and after the transition is stabilized, it will be rolled out nationwide.

Wang Yan has worked hard in that rotten place in Australia for many years, and all he saw were natives except kangaroos, all of them were dumbfounded, and they couldn't even turn around with their own brains. Therefore, he specially called Huang Hanhua, an important participant in the "third tax reform", over today in order to listen to the opinions of the drafters themselves again and see if he has any misunderstandings, so as not to make jokes when he gets there, which is also well-intentioned.

"Let's start with the three new taxes." Wang Yan asked the secretary to serve tea to Huang Hanhua and his two attachés, then waved his hand and said: "I'm used to fighting, killing and killing, and I don't understand the twists and turns in it too much, you keep it simple for me, don't make it too complicated." ”

Huang Hanhua heard some sweat oozing from his forehead, only to see him signal, a middle-aged man wearing glasses on the right hand took out a stack of documents from his bag, found out the part about tobacco and alcohol tax, inheritance tax, and unified tax, cleared his throat, and was ready to talk - by the way, this gentleman was one of Huang Hanhua's henchmen when he served in the Far East, a person from Huizhou Mansion in Guangdong, who participated in many businesses of Haizhu Island Commercial Station and the Bank of Taiwan.

This will only hear him say in a rather calm tone: "Three generations ago, our country had a very strict ban on wine, and since the time of Emperor Wu of the Han Dynasty, there has been wine. After the Song and Yuan dynasties, the liquor tax gradually increased, and gradually became an important income of the state, but there was no tobacco tax at that time. In the Ming Dynasty, the sea market gradually flourished, and tobacco was introduced into China from Luzon, which was quite popular, and it was widely popular until the Ming season, and the number of growers gradually increased, and it was not yet taxed. ”

After hearing a few words, Wang Yan looked over with a pair of bull's eyes, and some gray beards were also curled, but then he was relieved. This guy probably followed Xiao Huang back from Guangzhou, no wonder he spoke with an old pedantic atmosphere, and the co-author was born and raised in the Ming Kingdom.

"The current trade trend in Western Europe coincided with the prevalence of domestic infrastructure and the shortage of treasury funds, so a special tax on tobacco and alcohol was set up, which was separated from the consumption tax and focused on collection to inject funds. China's tobacco and alcohol tax revenue is divided into two categories, namely tobacco and alcohol tax and tobacco and alcohol license tax, of which the latter is similar to business tax. The middle-aged man with glasses continued to tell the story: "The standards for wine in our country are extremely inconsistent in ancient times, and there are those who use containers as standards, such as baskets and jars; There are those who take the quantity of goods as the standard, such as the pound of wine; There are those that are based on the standard of shops, such as the shops of wine shops and so on. As for cigarettes, all over Western European countries, they are basically levied according to bundles or boxes, while in our country they are levied according to standard bags. In addition, in ancient and modern Chinese and foreign countries, there are still those who are expensive and cheap according to the level of tobacco and alcohol, and the standard of goods; According to the number of shops settled, and the amount of purchase and sales money as the standard, the legislation is arbitrary, unorganized, and the tax law is complicated, which hinders the business of businessmen. ”

"According to the General Administration of Taxation in 1678, the county officials, the management of trading enterprises, and the experts of the Ministry of Finance convened a meeting to discuss the special tax on tobacco and alcohol, which was separated from the consumption tax and set a separate tax rate; In mid-1679, the Tobacco and Alcohol Tax Sorting Committee of the General Administration of Taxation was established to discuss the "Regulations for the Tobacco and Alcohol Tax Collection", which was planned to be levied on a trial basis in 15 counties, including Changshun, Hue, Jiaohe, Dongfang, Zhenhai, Ping'an, Luocha, and Qingdao. At the beginning of 1680, the "Regulations for the Taxation" of Tobacco and Alcohol Tax was officially completed, stipulating that for every net weight of 100 catties, 4 yuan, 1 dime and 5 cents were levied; The fixed tax rate of liquor shall be determined according to the value of all the main liquors in each county, and the fixed tax payable on each city shall be determined according to their value and grade. As to whether the liquor tax rate is appropriate, it is advisable to revise it from time to time after the implementation of the regulations in light of the actual production and sales situation. The middle-aged man continued: "This alone can add 600,000 yuan to the national fiscal revenue, which has a huge effect. ”

"Is 600,000 an estimate from you? Is it accurate? Wang Yan suddenly interjected and asked.

"This, which is basically accurate, is our reverse estimation based on the excise tax on tobacco and alcohol, which is roughly the same." At this time, Huang Hanhua also spoke up: "Moreover, considering that the current tobacco and alcohol consumption tax is part of the fixed income, there must be a lot of businesses in various counties that conceal and omit reports, so we have also made reasonable calculations, and finally came up with a figure of 600,000 yuan, which I think is credible." ”

"Xiao Huang, you and I are trusted, if you say it is credible, it is probably credible." Wang Yan took out a cigarette from his pocket, lit it with a match, and said with a smile: "Go on, I'll listen." ”

"The second largest tax to be levied in this tax reform is called the unified tax, which is tentatively levied on four categories of commodities: timber, flour, cotton cloth, and salt. These five kinds of unified taxes, in terms of their nature, are all ex-factory taxes on bulk goods, and their collection procedures are levied on the place of origin, and after one tax, they are allowed to pass through the whole country and are not re-levied, with the principle of one thing and one tax. The man with glasses said: "Among them, the scope of the unified special tax on flour is that all flour produced in China or imported from abroad is of a profitable nature, and the flour of non-mechanism flour is not levied; The flat tax rate on flour is levied at 5%, with barrels as the unit of taxation, and if the domestic mechanism flour is sold abroad, the flat special tax will be refunded at 2.5% per barrel at the time of export; Domestic flour is collected locally when it is packaged and shipped, and flour imported from abroad is collected at customs. This tax is estimated to be worth millions of dollars, because flour is a food source for the people, and it is necessary for the rich and poor, so the tax is huge. ”

"The three unified taxes on timber, cotton, and salt are levied similarly to the unified taxes on flour. Among them, the cotton cloth tax is divided into two categories according to the quality (cotton yarn count), the tax rate of Class A is 4%, and the tax rate of Class B is 6%, which is levied locally in the factory of origin, and half of the tax is refunded as usual when exporting; Salt is also levied on a barrel basis, with a tax rate of 5%, and half of the tax will be refunded when exported; The timber tax rate is divided into A, B and C according to quality, and the tax rate is set at 5%, 4% and 3% respectively, and half of the tax will be refunded as usual when exporting. The General Administration is expected to collect about 800,000 yuan for these three types of commodities, plus the unified tax on flour, so the total amount of unified tax to be levied this time should exceed 1.8 million yuan, which is a lot of harvest. ”

"Well, there are more than 1.8 million taxes and more than 600,000 taxes on tobacco and alcohol, which adds up to a lot, and you can do a lot of things. So what about this inheritance tax, how to say it? That's the big deal! Wang Yan asked.

To be honest, from his standpoint, he doesn't like inheritance tax very much, and Guy is scraping his skin from him, which is unbearable. However, the so-called inheritance tax proposed by the General Administration of Taxation this time is very different from the inheritance tax he imagined, and it is even ridiculous to say, so he reluctantly agreed, and it is expected that there will not be much resistance to passing.

"In ancient Rome, there was an inheritance tax, which was 5% of the value of the inheritance as a pension for warriors. In the Middle Ages of Europe, the heir of the lord wanted to inherit the title and estate, and he had to pay money to the superior lord; When a lord dies, his heirs also need to pay money in kind to the lord, which is called the inheritance tax in the feudal era of the Middle Ages. The man with glasses introduced the third type of tax added this time, only to hear him say: "There is no general situation in the history of our country that inheritance tax is levied, so when formulating the regulations, we decided to establish an inheritance tax in our country with reference to China and foreign countries, which is different from that of European countries." According to the four provisions of the "Estate Duty Ordinance" promulgated by the General Administration in the autumn of 1679, the scope of inheritance tax is that if there are no children and heirs, when their heirs inherit the property of the latter, they shall pay inheritance duty in accordance with the Ordinance to determine the right to inherit the property. As for the tax rate, it is stipulated that any inheritance with an amount of more than 2,000 yuan shall pay an inheritance tax rate of 5%; If the amount exceeds 100,000 yuan, 10% of the tax shall be paid. In addition, the debts and funeral expenses of the heirs, as well as the education expenses of the heirs, can be deducted in advance. Finally, the regulations stipulate that if the heirs conceal and fail to report, the succession letters, wills, succession agreements or family separation letters made by the heirs shall have no legal effect. If the report is false, the concealed part of it will be invalid. Of course, if the estate is donated to a public utility, it is tax-deductible. ”

"Well, this inheritance tax is quite realistic, taking into account the national conditions." Wang Yan commented: "In our country, if even biological children have to be taxed on inheritance, most people are afraid that they will not have to jump their feet, and there will be great resistance. Only collecting taxes for the children of the heirs seems to be acceptable to the people, but in this way, I am afraid that I will not be able to collect a few dollars. ”

"Easy first, then difficult, simple first and then complex." Huang Hanhua said on the side: "When the heir suddenly inherits a large amount of inheritance, his ability to pay taxes is greatly increased, and he can naturally be asked to collect taxes at one time. Moreover, it is reasonable to say that these taxes are used for state expenditures for the benefit of the general public. In addition, we have also considered the exemption amount to ensure that it does not unduly disturb civil order and cause resentment among the people. ”

"Well, it's better than nothing, over the course of a year, it's more or less an entry, although you can't be ashamed, but you should have a few thousand yuan, and you can pay the salaries of many people in your department, not bad. However, if the scope of this inheritance tax is to be extended to biological children in the future, I am afraid that it will encounter great resistance. My Lao Wang here is also a bright person who doesn't say dark words, I am reluctant, but a lot of money, it is still not as open-minded as Xiao Huang You young people, alas. Wang Yan stood up, smoked a cigarette, and shook his head and said: "Well, there is no need to count on the inheritance tax, it will not be of much help to the country's finances for the time being, and the focus is still on the unified tax and the tobacco and alcohol tax." In this way, our country can have 12 major taxes, including deed tax, business tax, consumption tax, customs duties, movable property tax, real estate tax, personal income tax, land tax, stamp duty, tobacco and alcohol tax, unified tax and inheritance tax. Back then, when the first tax reform was carried out, we only talked about several kinds of taxes, and they were still very non-standardized; After the second tax reform, it has increased to six or seven kinds, which is a little more standardized, and the tax has gradually improved, during which the profits contributed by state-owned enterprises have exceeded for the first time, which is a milestone event in the history of our country's finance and taxation; In the blink of an eye, after the third tax reform, the tax revenue has increased so much at once, and the country's financial budget has been greatly relaxed, and many projects can be started again, which is good. ”

Speaking of which, Wang Yan was also a little proud, this is all a business founded by us, and now there are four million people, and the annual income is 20 million yuan. I really don't know how far the second and third generations with better conditions will go when their pioneering generation passes away, and I really want to see this day, if only God could give us another 500 years. 410