"Limit to two stones per person?"

"It's not quite, but the price is different if it exceeds two stones, for example, two silver dollars and one stone below two stones for pearl rice, two and a half stones for more than two stones to five stones, three pieces for five stones to ten stones, four pieces for ten stones to one stone, and if you want to buy more than one hundred stones, then you have to get five pieces for one stone."

"Hey, this trick is good, ordinary people can buy the food they need at a low price. If the grain merchants want to come and buy the grain stockpiles in the mall, the price is very high. ”

"That is, who is the king of the county, the god of war. Fighting a war is like a god with soldiers, invincible, is it not easy to deal with a few grain merchants? ”

It's a matter of someone who is more concerned about salt.

"Salt is four silver dollars a hundred catties, and the supply is also restricted?"

"There is no limit to the amount of salt, the uniform price is four silver dollars and one hundred catties, and it can be retailed or wholesaled, and even if you buy more than 1,000 catties, there is a discount."

The businessmen in the private room all sighed that Jingshi had changed a lot. If in the past, the Tartars invaded and the epidemic spread, the Jingshi would definitely panic, and all kinds of prices would definitely continue to rise, but now the prices will be greatly reduced.

"The law and order in Jingshi is much better now, there are fewer homeless beggars, fewer thieves and robbers, and hooligans and ruffians are rarer."

"That's because there are a lot of workshops built in the suburbs, and most of these people have been recruited to work. In fact, those people are not born with the desire to beg and steal, but just to survive. In the past, there was no chance to make money to support yourself and your family, but now that you have the opportunity, there are still many people who are willing to work and make money, and only a few really want to get something for nothing. ”

"Yes, it was the county king who gave them this opportunity."

The fat merchant shook his folding fan, "Recently, the outer city has been renovated, and the Qinglou and casino in Jingshi have been moved over there and built separately in a square area. A lot of restaurants and inns have also opened over there, after a while, we go there to play how to play, this time to stay at home every day to prevent the epidemic, it is really stuffy. ”

"Okay, but you'll have to have a treat."

"No problem, I'll be the east, next time it's your turn, haha."

"Then what are you waiting for, let's go now." Someone said impatiently.

A few people called Xiao Er to settle the bill.

Xiao Er quickly got a bill. "Ladies and gentlemen, this is what you spent in the shop today, a total of twenty-two silver dollars."

The fat merchant took out his wallet to pay the money very chicly, he drew two ten-dollar coupons, and then drew two pieces of one and handed them to Xiao Er. Xiao Er took the money and examined it carefully, and was about to leave after confirming that it was not a counterfeit banknote, when another businessman called out to him.

"No, I just calculated, this meal is only twenty yuan with wine and food, why do you charge us two more yuan?"

"Oh. Do you know that from this month, our restaurant will have to pay business tax, urban construction tax, education surcharge, income tax and other taxes to the tax office. If the guest officer spends money in our restaurant, we will charge a service fee of 10% of the bill. This service fee. In fact, it is equivalent to the guest officials paying taxes to the imperial court. ”

"What, we have to pay taxes for a meal, and we pay taxes for two silver dollars for a meal?"

Xiao Er nodded on the side, "According to the latest regulations of the government, this is the case. A few guest officers, we are a high-end restaurant here, and the tax is not as good as the average small shop. Therefore, we have to charge a 10% service fee, in fact, we go back to pay the tax to the top, which is equivalent to paying it for you. ”

"Wait, why can't I understand?"

At this time, the shopkeeper of the restaurant came up and explained to the fat businessman and the gang in person. According to the latest tax law, restaurants belong to the service industry, and there are several taxes to be paid, such as business tax, urban construction tax, education surcharge, income tax, etc. Among them, the business tax is 5 percent of the business income, the urban construction tax is 7 percent of the business tax, the education surcharge is 3 percent of the business tax, and the education surcharge is 2 percent of the business tax. As a business place, this restaurant also has to pay real estate tax, because it is their family's property, so he also has to pay real estate tax, which is calculated according to 1% of the value of the restaurant's real estate, and he also has to pay the restaurant's income tax, which is 15% of the restaurant's profits.

The fat merchant spent 20 silver dollars on this meal, which is also the business income of the restaurant, and 5 percent of the business tax is one dollar, and then on the basis of this dollar, 7 percent of the urban construction tax, 5 percent of the education and local education surcharges, these three add up to one dime and two cents.

This does not include the annual property tax of the restaurant and the income tax of the restaurant.

According to the consumption of 10% of the service charge, is also the above provisions, this money is actually equivalent to the guests to pay the court tax, they pay 10% of the service fee to the restaurant, and then the restaurant paid those taxes, in fact, also include the part paid by the guest.

If you really want to calculate it, the final tax paid by the restaurant is more than two yuan, and the service fee of the guest is equivalent to sharing part of the tax for the restaurant.

For a meal of twenty yuan, the fat businessmen ate twenty yuan and paid two yuan in taxes. The business income of the restaurant is 20 yuan, and the other two are service fees, and the taxes he has to pay to the government include a business tax of one dollar, as well as a dime and a half of the urban construction tax and education surcharges, etc., in addition, he has to pay real estate tax, restaurant income tax, and some security fees, sanitation fees and other expenses, which is a lot of money. However, all taxes and fees are officially named, and there will be official tax bills, which are not much compared to the original indiscriminate apportionment of asking for free food and drink.

The fat businessman and his gang listened for a long time, and finally figured it out.

"It's been a long time, you open a store, we come to eat and help you pay taxes."

"The new tax law is indeed that both the restaurant and the guest bear part of the tax."

The fat merchants were also merchants, but they were merchants, and they did not open shops, and they did not know about the new tax system for a while. But the fat man was shrewd, and he immediately spotted a problem with the new tax law.

"Shopkeeper, if you charge us 10% of the service fee, it means that we have paid taxes to the imperial court. But how do we know that you will truthfully hand over this tax to the imperial court? ”

The government can't know everything about business tax. If you have a turnover of 1,000 yuan, and you say that it is only 100 yuan, then you will pay a lot less tax?

However, after the meal, the guests paid the service fee, and if the restaurant did not pay the tax, wouldn't they be greedy for the tax they handed over to the imperial court?

The shopkeeper hurriedly said, "Don't worry, we will never evade taxes, and we will issue an invoice to the guest officer." ”

"Invoices? What is it? ”

"There are three copies of the invoice, one of which is a stub, which we keep for future reference. The second copy is the invoice copy, which is the voucher after your payment, and the third copy is the accounting copy, which we use as the accounting voucher. ”

The shopkeeper explained with a smile, "You pay for consumption, and we will give the invoice." Our invoices are all bought from the tax office first, and each invoice has to pay stamp duty, and each invoice is specially printed by the tax office, with a unique mark and serial number. We issued an invoice, and then the tax office used it as a voucher to check the business tax and collect the tax accordingly. ”

"Hey, I see. But what's the use of us asking for this invoice, shopkeeper, or we don't want an invoice, how about you give us this service fee?" The fat businessman has a shrewd head, and he hits the hole in one fell swoop.

The shopkeeper coughed, "Guest officer, this is not good, this tax is the obligation of every business, if we do this, if we are discovered, it will be very miserable, the light will be fined, and the business license will be revoked." You must know that it is not easy for everyone to apply for a business license to start a business nowadays. ”

The fat merchant paid twenty-two silver dollars and left with his companions, stained along the way.

"I didn't dare to think about paying two dollars for a meal."

"Yes, the restaurant pays a lot of taxes, we have a meal, he has to pay a dime and two for business tax, and the property tax and income tax of the restaurant will not be less in a year, so they have to pay at least a thousand or more a year."

"I think this kind of tax system is good, it is not a simple and crude apportionment, at least it is also taxed according to the ratio of turnover and profit, no matter how to pay taxes, first of all, the merchants themselves still make money."

The fat merchant sighed, "It's good, but it's too troublesome to collect taxes, and if you rely on this invoice, I don't think it's very reliable." How many people still remember to ask for an invoice when they buy something to eat? If the store tells the customer that you can give a discount or even a gift without an invoice, I think many people would rather not have an invoice. ”

"Well, that's a real problem."

"You guys are just salty and eating radishes and worrying about it, I think, since the imperial court can come up with such a tax method, can't they think of how to prevent tax evasion? We're just a bunch of small businessmen, so why bother with the things that the ministers of the court have to worry about. ”

The fat merchant shook his fan, "I think ah, now that the imperial court has lifted the ban on salt, official property and official transportation, and commercial sales are allowed." The price is not expensive, the price of four taels of silver is really good, this is not the official salt mixed with sediment, nor is it the coarse salt that has not been refined, it is all high-grade salt, you said that we also go to buy a batch of salt, and then transport it to the following prefectures and counties, how about it? ”

"Everyone has to eat salt, and now that the ban on salt has been lifted, I think this business can be tried."

"Then let's try it together?"

"Try it!"

The fat merchants and the gang are all merchants, and they are all reselling businesses, going south to north, transporting goods from the north to the south to sell, trafficking from the east to the west, anyway, they are running around. Although he made some money, the business was not big.

Nowadays, this salt reform has broken the monopoly of the old big salt merchants, although the official property and official transportation, they can only be regarded as small wholesalers, but salt is a necessity of life, and it is a new business route to buy salt and sell it in the following prefectures and counties. (To be continued.) )