"Jian Guo, what does it mean to levy indirect taxes on the circulation of goods?"
Huang Zongxi heard a new term and didn't know what it was, so he didn't feel ashamed to ask.
“Indirect taxes refer to taxes that taxpayers can transfer the tax burden to others...mainly refers to taxes that are siphoned off during the business process.
The new tax system is very cleverly designed, making tax evasion much more difficult! However, this tax system must be implemented step by step, and the process will be relatively long... Don't be anxious, just wait patiently. "
In his previous life, Zhu Heji was a high-quality imitation goods merchant who operated with integrity. His high-quality imitation goods were already on track. He had opened a company and set up a factory. I am fairly knowledgeable about value-added tax, consumption tax, and customs duties.
Therefore, he also designed a quite ingenious taxation method for the circulation link for the new Ming Dynasty in the future.
Specifically, a tax collection method similar to value-added tax is used to collect customs tax in the circulation link-all businessmen who reach a certain scale must register, obtain a license, and obtain a dedicated Arabic numeral tax number. .
Only with a license and tax number can this business be opened!
When they prepare to sell a batch of goods to other places, they have to go to the customs department of the county where they are located to quote prices, accept assessments, and receive tax stamps with corresponding tax numbers.
Each page of this tax stamp book can be stamped with two tax payment stamps - the first tax payment stamp must be stamped when the county customs department pays taxes.
The tax payment stamp at the back is one for each tax card passed.
Of course, the amount of tax paid is very low. For bulk commodities, the tax is 1% of the assessed value, and there is a cap. Once you pay enough, you will not have to pay tax after passing the customs and tax card.
Small traders do not need to register, nor do they need to receive a tax book. When they pass the tax card, they only need to pay a minimum fixed tax and receive a tax stamp... Small-amount trafficking generally does not go through more than two Tax card, a tax stamp is usually enough.
These tax stamps and tax stamp books often go through multiple inspections during the transportation of goods, and finally are handed over to the next owner.
After taking these tax stamps and tax books, you can go to the local customs department to exchange for new tax stamps or apply for commercial tax - commercial tax is the tax that needs to be paid when selling in a store or when using it as raw materials for reprocessing. The tax rate is It’s not high, and it can be deducted from the tax paid by the previous family.
If the tax paid by the previous family has reached the upper limit when passing customs, then the next family does not need to pay commercial tax anymore.
If you want to sell to a distant place, as long as you have a tax stamp marked "Duty Paid at the previous home" obtained from the Customs Department, you don't have to pay tax anymore.
In addition, if the goods are transported long-distance by sea or the Yangtze River, there will be no tax card in between. Then when these goods land, you have to take the tax stamp book from the place of departure to the local customs to handle taxes - the customs will collect taxes based on the distance of transportation.
Of course, it is not easy to establish such a complex tax system... It will take a few steps to complete slowly, and it will probably not take three to five years to complete.
But in order to be able to happily collect taxes in the future, the new tax system must be implemented bit by bit from now on.
However, for the scholar-bureaucrats in southern Zhili, Jiangxi, Zhejiang and other places, this new tax system is not a good thing!
Not only because they are unwilling to pay taxes, but also because if they don’t study hard in the new business school for a while, they won’t know how to correctly collect taxes, pay taxes, and evade taxes... Is this going to happen? Got it!
.......
Xuzhou, Yunlong Mountain, Xinghua Temple, the Emperor of the Qing Dynasty was there.
"Your Majesty, I dare to use my head as a guarantee. Zhu San and his son are really rotten. After they entered Jiangning and before they entered Jiangning, they were completely different! When I was doing hard labor in Xiaoling Mausoleum of the Ming Dynasty, I heard someone say that Zhu San Before the three fathers and sons entered Jiangning, they really shared the joys and sorrows with the people below. Although they each had a few fake queens, they were not too lewd. But after returning to Jiangning, the two fathers and sons stopped pretending at all... ....”
The man who was kneeling in front of Emperor Kangxi and eloquently describing all the corrupt deeds of Zhu Heji and King Zhu Tian after they took over Nanjing was the one who sneaked out of the battlefield with his legacy when Sun Sike committed suicide. Yue Shenglong.
After Yue Shenglong rushed into the woods that day, he first found a place to hide Sun Sike's secret bag, and then went down the mountain to surrender to the Ming army.
He thought he would receive ten taels of silver as travel expenses immediately after surrendering, but he was told that he had to "work to atone for his sins." He had to clean up the Xiaoling Mausoleum first, and then repair it to the best of his ability before he could be released.
Yue Shenglong had no choice but to bite the bullet and start working hard. However, working hard in Xiaoling also had its advantages. He could easily find Sun Sike's legacy that he had hidden before.
After two or three months of hard labor, he finally received ten taels of silver before the twelfth lunar month of the thirteenth year of Kangxi's reign, and was sent to Guabu Town on the north bank of the Yangtze River, which was already controlled by the Ming army, for release.
After leaving Guabu Town, Yue Shenglong immediately went to Yangzhou, which was still under the control of the Jiangbei Camp of the Qing Army. He found the local Qing Dynasty official with Sun Sike's legacy, and was then sent to Yunlong Mountain in Xuzhou where Emperor Kangxi was stationed.
After meeting Kangxi on Yunlong Mountain, Kang Mazi did not immediately look at Sun Sike's legacy. Instead, he asked about the situation in Nanjing and what the father and son Zhu Cijiong and Zhu Heji were busy with.
Of course Yue Shenglong knew everything... Although he had been working hard in Xiaoling Tomb of Ming Dynasty. But because he is literate and can speak Mandarin that everyone can understand, and he treats people well.
Therefore, he was often sent to receive counselors who visited Xiaoling. From the conversations with these people, Yue Shenglong heard many rumors about the decay of Zhu Cijiong, Zhu Heji and his son.
Why build a palace? What a talent show girl! The most exaggerated thing is that there is news that Zhu Heji is still playing with weaving...
"What? Weaving?" Emperor Kangxi was stunned, "What's so fun about weaving? And he's a big man... playing with weaving?"
This scene is really unimaginable!
Zhu Heji, a handsome man with a big beard, is now sitting in front of the spinning machine and "chirping again and again"?
"Your Majesty, maybe Zhu Heji is hiding his power and biding his time?" Xiong Cilu, the Minister of the South Study, knelt down and said, "Liu Bei planted vegetables when he was trapped at Cao Mengde's place."
"Can growing vegetables be the same as weaving?" Kangxi said, "If Liu Bei were to do the same thing, and the emperor's uncle would be the weaver, Guan Yu and Zhang Fei would have to join the Ming Dynasty!"
With that said, Kangxi asked Zhou Peigong, who was walking in Nan Study next to him, "Pei Gong, what do you think?"
Zhou Peigong hurriedly knelt down and said, "Your Majesty, I think that Zhu Heji and the Weaver Girl are being debauched and immoral...The Zhu family often has some ridiculous lords. Compared with them, the father and son Zhu Cijiong and Zhu Heji... It’s not too ridiculous.”
Kangxi nodded, noncommittal.
Zhou Peigong then analyzed: "Your Majesty, with Zhu Heji's actions, one thing is certain... He will not launch a large-scale Northern Expedition for the time being. We can concentrate our efforts on Wu Sangui's Northern Expedition army!"
"Wu Sangui's army will go north in winter?" Kangxi asked.
Zhou Peigong said: "Has Your Majesty forgotten that you once threatened to dig up the embankment of the Yellow River...Wu Sangui dare not think that you are just talking!"
Only then did Kangxi remember that he had indeed said this!
And it is indeed not just a casual statement. If Wu Sangui dared to send troops when the Yellow River was full of water and forced Kangxi into a panic, what would Kangxi not be able to do?
Kangxi thought for a while and said: "It's okay to fight in the Central Plains in winter... Zhu Heji's troops are all Cantonese and Fujianese and can't stand the cold. Most of them won't go north, so we can have a few Have a good fight with Wu Sangui in a month!
As long as Wu Sangui can be defeated... half of our Qing Dynasty will still be in this world! "
"Your Majesty!"
"Your Majesty, as long as we can concentrate our efforts, Wu Sangui will definitely be defeated!"
Kangxi frowned: "But the troops I have are still a bit thin!"
Zhou Peigong reminded in a low voice: "Your Majesty, you still have tens of thousands of troops in Beijing who have not moved!"
