The root of the problem is the large-scale boom in Shandong to open factories. Pen % fun % Pavilion www.biquge.info

Originally, Chinese companies were concentrated in various ports, and the customs controlled by the British had always wanted to intervene in this area.

However, the Qing government was also worried, the Qing government had always wanted to tax these factories, but the Chinese factories were easy to collect, and the foreigners' factories were not easy to collect.

The Westernists were also very opposed to taxing Chinese factories, and star companies like Zhang Jian made a lot of money, but they never paid a penny in taxes.

If you can't tax the Chinese, it's not good to tax the foreigners, and this matter has been dragging on.

During this period, several plans were proposed, such as agreeing to levy a factory tax of 10 percent according to the ex-factory price, this tax rate is grounded, at this time the foreigners' import tariffs are pitifully low, called 5 percent of the value, that is, 5 percent, plus 5 percent of the gold, and then foreign goods can enter the Chinese mainland, but the Chinese will suffer heavy exploitation in all provinces, in this case, large and small Chinese factories are actually unable to compete with foreigners, and the result is that foreigners have squeezed Chinese businessmen bankrupt in the traditional industry of tea making.

In the end, it was repeated many times, and the implementation of this tax law was very incomplete, in fact, tax evasion was very serious, and most of them were not paid.

The Qing government itself did not have a strict auditing system, in fact, in the entire Qing government yamen, only the British controlled the customs, which was the only modern institution, and handed over the power to collect factory tax to the customs, hoping that Hurd could use the diplomatic power of the British to force foreigners to pay taxes obediently.

However, according to the terms of the Treaty of Shimonoseki, the Japanese enjoyed the right to exempt 5 percent of the gold, that is, they only had to pay a total tax rate of 5 percent, and the foreigners paid 5 percent according to the most-favored-nation treatment, but the Chinese businessmen had to pay 10 percent.

However, since last year, the British have brought up this matter again, and Hurd has also entered the department that has substantially established the factory tax at the port, and set up the factory tax department in each province and sent personnel to verify and collect it.

At this time, Shandong has become the place with the most factories outside of Shanghai, so this is the focus of HD's work.

Hurd has sent letters several times, and has talked about it a few times, but Yang Chao has shirked it in various ways, but this time it can't be pushed back, Hurd and the imperial court jointly sent an official letter, and the imperial court asked Yang Chao to cooperate with the customs work, and Yang Chao can't do it if he doesn't cooperate.

Hurd sent a senior customs officer named Tan An, but this was actually a Frenchman with the rank of super-assistant pre-shift.

The tax department of HD is divided into two shifts and three types of Chinese: the inner shift is the management personnel, the outer shift is generally the staff of the inspector, the inspector, the chief inspector and other staff, and the inner shift is generally the assistant and the senior management personnel such as the tax department. Chinese members are generally auxiliary personnel such as generalists.

The level of the inner class is divided into three classes, each class is divided into five levels: super, first, second, third, and fourth.

This Tan An was originally appointed as the acting tax department of the Chongqing Tax Department, but because of personal matters, he did not make the trip, so Hurd transferred him to Shandong to act as the factory tax department.

"No! Of course, I will actively cooperate with the customs. But I do not accept the appointment of the tax department by the customs, and since I want to collect taxes in Shandong, I should have the right to appoint the tax department. Otherwise, it will be difficult to coordinate Sino-foreign relations! ”

Yang Chao said to a stubborn old British man.

Hurd then began to recite the article to Yang Chao, saying that their tax department was authorized by the imperial court and had the right to appoint and dismiss the management personnel of the factory tax department.

Yang Chao waved his hand: "I don't want to challenge the power of the customs, I just hope to appoint a Chinese, I think the super equivalent of Tianjin Customs, Li Fuan, is good." If you send a foreigner, I'm sorry, the official is not at ease. ”

Hurd then explained to Yang Chao how suitable Tan An was, from his qualifications to his character, he praised him a lot.

"I know he's good and I know he's up to the job, but it's not the same in Shandong, it's complicated here. Therefore, I hope to send a Chinese officer, which is not to resist the work of the customs, but to better cooperate with the work of the customs. Mr. Hurd, you have been in China for decades, and you should know that doing things in China is actually being a human being. So I also hope that you will listen carefully to the opinions of our Shandong government. ”

After speaking, Yang Chao stood up and shook hands with Hurd in a friendly manner.

It depends on how Hurd chooses, and the reason why this old man is successful is that he knows how to respect Chinese traditions. And very patient, his predecessor Li Taitai was as arrogant as him, but not as smart as him, Li Taitai completely looked down on the Chinese, completely ignored the culture of Chinese officialdom, and forcefully implemented British-style customs, and was quickly deposed by the Qing government and appointed Hurd. Hurd reformed step by step, trying not to move what could not be moved, and even the names of customs officials had a lot of Chinese characteristics. Basically the Chinese form, the modern kernel.

Hurd was really smart, he chose to give up his insistence and really appointed Li Fuan.

Hurd is not smart and can't do it, because after sending him away, Yang Chao communicated with the British consul and told the British consul that he was considering issuing the first issue of 10 million pounds of bonds in London, and the British consul knew what to do.

After this Li Fuan arrived, Yang Chao immediately summoned him.

"Congratulations, Comrade Li Fuan. You are the first Chinese tax officer to be appointed by the Customs. ”

"Thank you for the promotion."

Li Fuan is short in stature, his eyes are bright, and his voice is very calm, but it also exudes a penetrating force, as if he is exerting himself somewhere.

"Don't thank me. You have good qualifications, and you are our comrade, and I trust you very much. But I hope you don't do things that go against your identity. Especially, don't embezzle! ”

"Don't worry, you won't dare to embezzle."

"That's good. When I negotiated with Hurd yesterday, the biggest reason why he refused to use Chinese soldiers was that he could not guarantee integrity, and I was harsh. If you make a mistake in this area, do you know what I would do? ”

"I don't know, and I don't need to know, because I would never do anything wrong in this regard."

"But I'm still going to tell you, if you make a mistake in this regard, I'll kill you. Because not only did you make mistakes, you also humiliated me! ”

Li Fuan was stunned for a moment and nodded slightly.

Yang Chao's words changed: "Your tax department has been established now, but in fact, you will have no taxes to collect for a long time." Because a large number of businesses are exempt from tax, all you have to do is register your books and prepare for the tax work in three years' time. So you're going to be very idle, and I guess that's something you don't want to see. So if you want, I'll have another job for you. ”

Li Fuan said: "Please command." ”

Yang Chao casually threw him a series of documents.

"This is a set of administrative regulations that I have just printed, mainly for Shandong cities."

After Li Fuan took it, he looked at it carefully, and found that it was mainly for the content of various industrial and commercial enterprises, and there was a set of standard formats and processes around the establishment of a company, from the beginning of the application to the final bankruptcy, that is, this is a complete set of rules and regulations.

What amazed Li Fuan was the use of various forms, because each step has a standardized table style.

"Your lord's statute is perfect."

Li Fuan praised.

Yang Chao waved his hand and said, "Actually, this set of procedures is still very crude. It's just that I set it up first with my own experience. So what you have to do is to help try out the program, and then find out what is missing and make up for it. As for the system of your tax department, in fact, Hurd has already found a way, and it can be completely applied. Of course, if you want to change, I guess Hurd won't agree. ”

Yang Chao has never been an official, nor has he managed the government, but he has managed the company, and he has thousands of people, so many procedures are the same as the system in his company, and modern management is the same, and the organizational procedures and processes are universal.

Li Fuan said: "Your Excellency is polite, it's really perfect." ”

Yang Chao nodded: "Whether it's true or fake, the procedure is just like the legal meaning, you only have the meaning of serious implementation, if no one respects it, it will only be a formality, and everyone will feel very troublesome." If the program can't regulate everyone's behavior, everyone will be in trouble at that time, and they will find acquaintances and relationships, because it will be convenient to go through the back door. ”

Li Fuan had a deep understanding of Yang Chao's words, and he felt a lot in Hurd's yamen.

Yang Chao said: "So this supervision and management is very necessary. I still have very little manpower. So I found you, first of all, you are our like-minded comrades, and we all share the same ideals. Second, your study background and work qualifications are also very important, since you are studying administrative management, then you must know how many shortcomings there are in our government agencies. It is a bloated, slow-running governing body, not a well-functioning governing body. ”

The formation of the government is divided into two kinds, one is dominating and oppressive, just like China, it is called fighting the world, it is a powerful person, who subdues everyone step by step by force, and the purpose of establishing the government is to force the people to pay taxes, satisfy the emperor's various pleasures, and of course, the needs of national defense, etc.; The other is managerial, which conceptually believes that the government is formed by the transfer of a part of the power by the owner, that is to say, the government is equivalent to a public service department authorized by the owner. The power to levy taxes, including taxation, is also transferred by the owner, so that the parliament representing the people has jurisdiction over taxation and laws.

In the final analysis, it is the difference between the feudal ruling institution and the modern management institution, the traditional Chinese government is naturally a feudal type, with oppression and coercion institutions, and it will take many, many years to transform into a modern management institution, until the era in which Yang Chao lived, the transformation has not been completely completed.

So this kind of thing can't be rushed, it's not through one or two revolutions that you can change the concept of the people, you need to be down-to-earth step by step, the British Hurd can set up an agency like customs in a political environment like China, I have to say that it is a miracle.

"So you may need to take on two sets of positions, one is the tax department led by Hurd, and on the other hand, you will be the manager responsible for managing all the cities in Shandong, and as for the name of your management, use the Shandong State Administration for Industry and Commerce."

"Step by step, you will take over the power of the old government in the city. In particular, the power to manage industrial and commercial institutions, the taxation of Chinese shops and transportation, will also be gradually collected from the old government, and as compensation, we will pay a lump sum of bond to the imperial court. Of course, there will be a lot of strong opposition from these moths who rely on these moths to make a fortune, and your pressure will be very great, and even your life will be in danger, but you are shouldering the mission of forming a modern Chinese government, and I hope you will have a sense of mission. ”

Needless to say, Li Fu'an's translucent eyes already have something like fire, and some people are like this, when they know that what he does is meaningful, they will burst out with amazing power.

"As for manpower, as I said earlier, I am also lacking. So I can't provide it to you, I have a suggestion, aren't there many Chinese people at the customs who are dissatisfied with the differential treatment, you can dig it, the salary can be increased, in our place, the same position, we are all according to the standards of foreigners! ”

Yang Chao said sinisterly. He knew that Hurd pretended to be humble in front of the high-ranking officials of the Qing court, but the arrogance in his bones was more intense than ordinary people, and it was impossible for the Chinese to achieve a high-level position under him, no matter how good they were, and it was impossible to achieve such a high position as the Department of Customs and Excise. This is the reason why Yang Chao wants to fight for a position for Li Fu'an, and he spends so much effort.

This kind of discrimination will naturally make many people dissatisfied, such as Li Fuan, who has experience in studying abroad, and there are many such personnel, after all, Hurd's salary is still very generous, and the annual salary of the lowest-level hammer hand is also 600 taels, which is higher than that of Zhixian.

As for how much Li Fuan can dig, Yang Chao will not interfere, theoretically speaking, Yang Chao is still managing Shandong in the way of managing the company, he is the chairman or general manager, Li Fuan is a department manager, he only needs to be held accountable, and does not participate in their specific affairs.

Yang Chao doesn't think there is anything wrong with this approach, isn't the reason why the Dutch were the first to establish a modern government is because the Dutch are running the country in the way of managing companies.

After talking to Li Fuan for a long time, when he was sent away, it was dark, but Yang Chao still called another department manager.

Li Sidi, who helped Yang Chao manage the company's finances.

Before Li Fuan, another set of system documents had been handed over to Li Sidi, which was actually a set of fund management procedures for departments at all levels, including the declaration of funds, examination and approval, accounting and auditing, etc., and the current operation is not bad.

"Li Sidi, how much money do we have in our account now?"

After Li Sidi arrived, Yang Chao immediately asked.

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