Judy Lan, with her secretary and guards, looked at the map of the market and went to the mall of the New Industry Group.

Each of the four major industrial groups has an independent shopping mall, and other private manufacturers share four shopping malls.

The four major industrial groups, in the computer industry, are four large factories with different styles.

The products of Daming Consortium are mainly functionally balanced, the shape and design are relatively mature and serious, and the office has the most users.

The products of Huangzhuang system are mainly stacked and durable, and the design often takes the route of stupid big black and coarse, and many engineers like to use Huangzhuang's products.

The products of the royal consortium focus on high-end image, and the design takes the route of simplicity and elegance, which is most popular with manufacturer executives and owners.

The new industry group highlights a new function, the design style is more avant-garde and cool, and is most popular with young people and enthusiasts in the industry.

When she arrived at the mall of the New Industry Group, Judy Lanan left two guards at the door and entered the mall with her secretary and two guards.

The computer malls of the four major groups are completely different from the computer city in Zhu Jingyuan's previous life.

It is more similar to the large supermarkets and regular shopping malls of later generations.

Customers enter through the entrance, push a trolley to the mall, see what they want put on the cart, go to the door to check out and leave.

Just like the electrical appliances in the mall, there are many open machines for customers to experience and try out.

The four major groups are all big businesses, unless the guests in the back want to experience, but there is no place left, otherwise they will not take the initiative to drive people.

However, there will be a technician on hand to introduce the machine.

As a public place, the trial products offered are suitable for all ages, and there are often children playing games here.

Judy Lanan did not report her identity when she entered the door, but went directly into the mall with her entourage.

Look at the price of the things on the shelf, and listen to the voices of the surrounding technicians to introduce and discuss to other customers.

Occasionally stopping in front of a shelf, the technician next to her would immediately come over to say hello and ask Judy Lanthanum if there was anything she wanted to know.

The first few times she met Judy Lanthan, she directly asked the other party to introduce her casually, and she is now understanding the market.

Those guys are obviously specially trained.

It is still very polite to customers who know the market, or to see that Judy Lanthanum is not like ordinary people.

They continued to enthusiastically explain the equipment they were responsible for.

Judy Lanthanum listened to the introduction, occasionally asking questions about the details.

Judy Lanthanum did come out to understand the market, and he turned around to tell his mother and father that he had understood.

After Judy Lanthanum finished walking around the whole machine on the first floor, when she went to the parts and equipment area on the second floor, she said an additional question:

"It turns out that the government factory also does the kind of assembly products made by private manufacturers as mentioned on the Internet?"

The technician, a man in his early thirties, laughed and responded when he heard this question:

"The group does also make assembled products, but the assembled products of the group are still very different from the assembled products of the private sector.

"The group provides a basic framework, including the chassis, power supply, motherboard, and other basic hardware, which are all designed as a whole.

"On this basis, guests can choose the processor, graphics card, memory, hard drive, etc. they want.

"Equivalent to customization within a specific scope.

"The overall cost is a bit more expensive than that of pure assembly products in the private sector, but it is obviously more stable and durable.

"You can also enjoy the complete after-sales service of our group."

After hearing this, Judy Lanthanum nodded slowly:

"Are there any other differences?"

The technician gave Judy Lanthanum a little second glance and said:

"In addition to the difference in sales methods, the market positioning between the two is actually very different.

"Many of these customized machines from government factories pursue extreme performance at any cost, and they are often sold at a higher price than the finished product.

"For example, the capacity (memory) of the account table, in fact, 32 billion words (32G) is very extreme.

"It's very generous for most civilian computers.

"Therefore, the official finished machine is equipped with an account capacity of 32 billion words.

"However, custom machines can be doubled again.

"Another example is the processor, a civilian computer does not need two processors, but it can be used if it is customized.

"If you use a platform with dedicated workstations, the capacity of the account will be doubled to hundreds of billions again.

"It's the same with the storage capacity (hard drive).

"The top finished machine has two trillion words (2T) fast library (solid) and four trillion words (4T) slow library, which is already a completely sufficient level.

"But there will be at least four or even eight channels on the motherboard that connect to the warehouse.

"So we can multiply the storage capacity several times more.

"Private assembly machines, from the very beginning, have been in pursuit of cheapness, usually to achieve the highest possible performance at the lowest possible price.

"That is, the bar will be raised on the primary hardware and the bar will be lowered on the secondary hardware......

"They may use the same highest products as the official manufacturers.

"But the account table is only 16 billion or even 8 billion, and the storage capacity may only be 1 trillion in total."

After listening to this, Judy Lanan suddenly realized:

"I see, I see, I just want a machine like you said.

"Two processors were installed, and the account rack and library channel were all full."

After listening to this, the technician was a little surprised, a little surprised, and a little careful to remind and confirm:

"We have assembled this kind of machine, and the estimated price may be about 1,000 silver bills.

"Childe can start choosing a framework and hardware if he really needs it.

"Then you go to the counter and check out, and I'll have someone put it up for you.

Judy Lanthanum happily agreed:

"Okay, I do need it, let's get started now......

"But I have other things to do, and I can't just wait for you here.

"I'll pay first, you just send me home."

The technician was very happy to say:

"Just leave an address, and our craftsmen will come to you to install and debug."

The technician operates from an on-site office computer, paired with hardware on a specialized option program.

Judy Lanthanum chose the products one by one, not only filling up the memory and hard drive, but also using two processors and two graphics cards.

In the end, the price of the finished product reached 1,260 silver bills.

Judy Lanthanum also feels a little exaggerated when she looks at it.

As a prince, he only had 20,000 silver bills a year, and he went out more than one-twentieth of it all at once.

However, Judy Lanan is still young, and has been living in the palace until now, and most of the expenses in life are not spent on her own money.

Before leaving the palace to take concubines and opening the mansion, these 20,000 silver bills were actually pocket money.

Judy Lanthanum usually doesn't spend much money, and now there is a lot of pocket money left on the card, so she directly decided to pretend to be like this.

The technician prints out the hardware list and price list and hands it to Judy Lanthan.

Judy Lanthanum took it and glanced at a few amounts, and suddenly had a feeling of sudden realization and said:

"Transaction tax turned into VAT?"

The technician smiled and said:

"The computer industry has indeed changed to value-added tax in the past two years, and other industries will gradually use it with the popularization of computers."

Judy Lanthanum learned about taxation in school, and it is also the focus of the absolute key subjects.

The transaction tax before the Ming Dynasty included consumption tax similar to that of the later United States and Japan.

That is, when you buy something, you pay a fixed tax according to the price of the final transaction.

In ancient and modern times, before World War II, most of the commercial taxes in the market were mainly various forms of transaction taxes.

There is a huge flaw in the transaction tax, or consumption tax, that is, it is easy to double taxation.

This defect will also directly contribute to the creation of large industry monopolies.

Take the tax rate of 10 percent, for example.

A textile mill buys a batch of cotton from the farm, and spends a total of 100 silver bills, then it has to pay a transaction tax of 10 silver bills.

The textile mill turned cotton into cotton cloth and sold it to the garment factory for two hundred silver bills, which was subject to a transaction tax of twenty silver bills.

The garment factory made 400 pieces of cotton cloth into garments and sold them to the clothing wholesale house for 400 silver bills, and had to pay a transaction tax of 40 silver bills.

Wholesale banks sell clothes to clothing stores in various places, with a total transaction value of 800 silver banknotes, and a total of 80 silver banknotes have to be paid in transaction tax.

In the end, 400 customers bought the clothes separately, spending a total of 1,200 silver bills and paying a total of 120 silver bills in transaction tax.

The final market value of these products is 1,200 silver notes, and the cumulative transaction tax paid at all links is as high as 270 silver notes.

The total tax rate of the upstream and downstream of the entire industrial chain reached 22.5%.

No matter how much transaction tax is paid by the manufacturer and the functional firm, it will eventually be pressed on the customer's head as a component of the total cost.

At the same time, the general fixed proportion of transaction tax is not conducive to the sales method of small profits and quick turnover.

Taking the previous garment industry chain as an example, if all middlemen double the price, the final effective tax rate will be lower.

One hundred becomes two hundred, two hundred becomes four hundred, four hundred becomes eight hundred, and the final market price is 1,600 silver bills, and the total tax amount is 310 silver bills.

In the end, the total transaction tax rate of the industry was reduced to 19.375%.

But the total amount spent by all customers increased from 1,200 to 1,600 bills.

More money becomes manufacturer profits, diluting the final total tax rate.

Therefore, the imperial court imposed a tax on the fixed transaction amount, which would encourage manufacturers to tend to increase the selling price roughly.

As long as the total price of each transaction is doubled, the total tax rate will not exceed 20 percent, no matter how many times the commodity has been transferred.

Once the entire industry chain adopts the strategy of small profits and quick turnover, the tax rate will quickly exceed 25%.

Transaction tax in the original sense is such that a tax is charged once for a transaction.

At the beginning of the Ming Dynasty, Zhu Yuanzhang set a commercial tax rate of 30 taxes and 1, but the actual total tax rate was not low.

Because from production to the final transaction, it takes several lots, and theoretically, every time you pass a lot, you can receive one-thirtieth.

Even if the sales are long and you have to pass the customs, it will be one-thirtieth every time.

Ideally, many 30 taxes add up, and there is a chance that they can pile up to more than 10%.

It's just that the control over the local government in the middle and late Ming Dynasty is getting weaker and weaker, and this tax can't be collected.

In ancient times, the imperial court did not attach much importance to commercial taxes, and the main attention was paid to agricultural taxes.

There were many ways for ancient merchants to evade the multi-transaction tax.

In modern times, the imperial court became more and more capable of management, and more and more attention was paid to commercial taxes.

Merchants could not easily avoid taxes, so they thought of a new solution according to the logic of the imperial court's transaction tax.

Originally, from the raw materials to the final selling firm, there were four or five trading houses and factories in between, and four or five times of tax had to be charged for four or five transactions.

If the four or five factories and firms from raw materials to sales are merged into one company, they only need to pay the transaction tax once.

The tax rate is directly reduced to 10 percent, and all the value added in the middle becomes the company's profit.

Thus came the era of the monopoly bourgeoisie and imperialism......

VAT is to solve the problem of double taxation and at the same time delay the trend of upstream and downstream mergers of industry manufacturers.

Only the increase in the value of the item is taxed.

If the purchase price of the merchant house is two hundred silver bills, and when it sells three hundred silver bills, then only the additional one hundred silver bills will be taxed.

There is no double taxation on the value of goods, so that even if the upstream and downstream manufacturers of the industrial chain do not take the initiative to merge, they will not be taxed multiple times.

At the same time, the form of small profits and quick sales is encouraged, because the less the dealer increases the price, the less the final tax will be paid.

If the VAT rate is set at 10 per cent, the VAT paid by the end customer will not exceed 10 per cent of the total price.

The theory of VAT, compared to the original transaction tax, is a very advanced and modern tax system.

The main difficulty is how to implement it.

Therefore, there must be a management agency and bills that flow with the transaction.

The firm will hand over the countercopy of the invoice given to the previous family and the upper copy of the invoice issued by the subordinate to the tax authority for inspection.

The number of the two invoices subtracted from the price is the part of the price increase of the firm itself.

Comptoirs only pay taxes on this part of the figures.

The idea of value-added tax was first proposed by scholars in the United States, the most prosperous commercialization of the United States, in the post-World War I period.

The Germans perfected its theory, which was eventually first implemented by the French after World War II.

Since then, most countries in Europa, and indeed most countries around the world, have gradually replaced excise tax with VAT.

On the contrary, Americans do not have access to the VAT system......

This is because VAT requires a unified authority among manufacturers across the country.

Mutual bills and data should be mutually corroborative.

The Commonwealth Court of America did not have the authority to require the states to enforce a uniform system.

Even the Länder do not have the power to require the lower counties to adopt the same system.

We can only continue to make various patches on the basis of transaction tax.

Additional conditions are used to exempt the part that may be subject to double taxation.

There are some things that are not subject to transaction tax in some places.

Unprocessed vegetables, for example, may be considered raw materials for the production of catering companies, so there is no transaction tax.

Prepare to collect taxes when the restaurant company sells the finished product to customers.

There are some things that are worth more than a certain amount and are not taxed.

For example, if the value of gold exceeds $1,500, there is no transaction tax, which means that gold above $150 is considered an industrial raw material.

The original intention or reason for these regulations is to exempt manufacturers from paying double taxes when purchasing raw materials.

In reality, however, a large number of tax avoidance loopholes have been created.

Ordinary families in the United States even need to hire a special financial company to calculate the amount of tax payable for themselves.

Financial and legal practitioners in the United States are both elite groups with high incomes.

Only they can navigate America's legal and tax systems, which are as complex as the Mountain Code.

And then find suitable ways to help employers avoid taxes.

America's tax apparatus is too strong precisely because of their backward tax system.

Therefore, we have to rely on more manpower to personalize the execution.

Although the value-added tax is advanced, the imperial court will not refuse to collect more taxes if conditions permit.

Therefore, when the major countries of Europa replace the consumption tax with VAT, many of them have adopted the final rate of transaction tax as a matter of course.

Most of them are around 20 percent.

20% in the UK, 19% in Germany, 20% in France, 22% in Italy, 21% in Spain.

Da Ming is doing the same now.

Before the Ming Dynasty, the transaction tax was 10 percent, and now the value-added tax is set at 20 percent.

As the prince, Zhu Di Lanan knows a lot about tax matters, and she is also a little sensitive:

"Since this consumption tax has been changed to value-added tax, why is the tax rate 10% of the original consumption tax?

"It stands to reason that the amount of VAT should appear to be twice as high as the consumption tax in order to be quite ...... in fact"

The technician smiled and said:

"In fact, it is 20 percent, but the computer industry is still a project supported by the imperial court, so the value-added tax is halved.

"If other industries are enabled, there may be a lot of direct 20% ......"

Judy Lanthanum was stunned again, and then asked a little curiously:

"In the eyes of the customer who bought the item, the proportion of tax on the purchase receipt was directly doubled, reaching 20% of the price of the item.

"Won't they be hard to accept ......?"

The technician thought for a moment and said:

"It's hard to watch, but it's just the total price.

"Twenty percent VAT is not much different from 10 percent transaction tax.

"So the price of the final product should not rise, and the total amount of money spent by customers will not change.

"But industries with exemption and exemption will feel cheaper."

Judy Lanthanum immediately smiled and said:

"I don't think computers are cheaper......"

The technician was a little embarrassed and said:

"After the computer industry was rolled out, it was basically charged according to the value-added tax, and it was normal for the son to feel it......"

Zhu Dilanan smiled, asked the technician to install the machine for herself, and followed Xu Wenyan to the counter not far away to pay the bill.

Zhu Di Lan can't help but go to Xu Wenyan by herself, because Daming's current card swiping machine has a screen, and the avatar on the card owner's household registration will appear.

It also shows the card owner's first and last segment numbers, as well as the first and last characters of the name.

If the name has only two characters, only the last word will be displayed.

The trader must confirm that the cardholder is the person in order to make a transaction.

On the information of Judy Lanthanum, the word "Di" is not displayed, the front is a Zhu, and the back is a lanthanum.

The Ming people are familiar with the name rules of the emperor's family, and at a glance they know that Zhu * Lan is a clan.

However, the middle character is hidden, so it is impossible to confirm which line it is, and it is not possible to confirm that it is a member of the royal family.

The Ming Dynasty's royal family is in the millions, and many of them are no different from ordinary people.

But there are also many rich officials or knights.

Ordinary people have long been surprised.

Judy Lanthanum signed the slip, and the deal was considered a success.

In terms of the legal restrictions of the Ming Dynasty, the provisions on adulthood and capacity are relatively broad.

Capable at the age of 12, the parents did not deny the transaction that the child had completed on the grounds that they did not approve of the child's payment.

However, after the year of the Grand Duke, the imperial court became more meticulous in the management of personal wealth.

Children cannot pay directly with their parents' bank cards.

Twelve-year-olds can even buy their own house, but they have to pay with a bank card in their own name.

You can get married directly from the age of sixteen.

But you don't have until you're twenty years old to reach adulthood.

There is no clear correlation between marriage and adulthood.

Zhu Di Lan put the signed slip to Xu Wenyan next to her.

Xu Wenyan skillfully set it up and put it in her bag, and then asked in a small puzzled whisper:

"Your Highness, why don't we just call and ask the supplier to send you directly to the palace?"

When Judy Lanan heard this question, she seemed a little helpless and said:

"What I did today was to buy something, but my purpose was not to buy something.

"It's about experiencing the feeling of communicating with ordinary people and observing the lives of people from all walks of life through the process of shopping.

"My father asked me to understand the people, so I can't do nothing, I'll start now.

"My daily records, Sister Xu has to record these things, lest my father and mother think that I am just playing."

Xu Wenyan didn't know how to react, so she could only honestly agree:

"The ...... that my subordinates will write down"

(End of chapter)