The night was getting darker and darker, but Zhu Yunzhen was not sleepy at all.
He asked Ying'er to get a pen and paper and began to record what he thought.
Ying'er obediently stood by and waited on him, helping Zhu Yunxi polish his ink, and from time to time she would help him tidy up the table.
As if she was afraid of disturbing Zhu Yunzhen's thoughts, Ying'er remained silent.
Regarding the matter of commercial tax, Zhu Yunxuan thought of two things.
First of all, a special taxation agency must be established, similar to the tax bureau of later generations.
This organization is placed in this era, although it seems to have less effect than you.
Because there are so many yamen that can do this.
If nothing else, any local government can do it.
However, Zhu Yunzhen did not intend to let the local government do this.
If this is the case, there will be a lot of trouble,
On the one hand, the government may take the opportunity to exploit the people.
On the other hand, large households collude with the government to evade taxes.
This kind of thing happened from time to time in the past, let alone in the future?
If the business tax collection is left to local governments, it can easily backfire, and in serious cases it may even cause economic collapse.
Zhu Yunxuan picked up his pen and put a cross on the characters "local government".
If you want to collect commercial taxes, you must have a specialized agency, which is directly managed by the central government and not under the supervision of local governments.
Moreover, the people inside must go through heavy selection and special training...
While thinking about it, Zhu Yunzhen's stomach growled.
Only then did he realize that it had already reached late at night without realizing it.
When eating in the evening, all he could think about was Lao Zhu's arrangements and intentions. He was so absent-minded that he didn't eat much at all.
Now that I have come to my senses, I am so hungry that my chest is touching my back.
"Ying'er, go and prepare some food. It doesn't have to be too much trouble, it's just convenient." Zhu Yunxu said softly.
Ying'er obediently agreed: "Yes, Ying'er will go right away."
Not long after, Ying'er came back with a plate of tempting pastries.
Zhu Yunxuan picked up a piece of pure white and put it in his mouth. It was soft, waxy and sweet, and it tasted really good.
At this time, Zhu Yunzhen noticed from the corner of his eye that Ying'er swallowed her saliva unconsciously.
Zhu Yunxu looked at Ying'er, who quickly looked away in embarrassment.
She lowered her head and looked at her toes, her face turning slightly red.
Zhu Yunzhen suddenly remembered that he had been thinking about it for half the night, and Yinger had been waiting here for half the night, and he was probably hungry.
Thinking of this, Zhu Yunzhen said softly: "Ying'er, you are hungry too, let's eat something together."
"Ah? Young Master..." Ying'er was flattered by Zhu Yunzhen's words.
After all, she is just a palace maid.
And Zhu Yunzhen is now the most favored grandson around Lao Zhu.
It seemed that because Zhu Yunzhen noticed that she was hungry, Ying'er's face suddenly turned redder.
Like a ripe peach.
She quickly lowered her head and said, "Ying'er doesn't dare."
After all, no matter how you say it, the palace maid is not qualified to dine at the same table as Zhu Yunzhen.
But Zhu Yunxuan didn't care at all and said, "You're welcome. Just eat when you're hungry. Don't worry, I won't tell others."
Ying'er seemed to be scared and whispered quickly: "Ying'er thanks His Highness the Emperor and Grandson, but... Ying'er is just a palace maid and is not worthy..."
"You can eat whatever is worthy or not." Zhu Yunzhen interrupted, then took Ying'er's hand, asked her to sit next to him, and said, "This is an order."
Ying'er looked troubled: "This..."
"Eat quickly, hehe, don't worry, only we know." Zhu Yunzhen said with a smile.
"Thank you..." Ying'er said in a voice almost as loud as a mosquito.
Zhu Yunxuan nodded and said, "Eat quickly. Only when you are full can you have the strength to do things."
Yinger then hesitantly reached out her hand, carefully picked up a piece of pastry and put it into her mouth.
The sweet smell made her eyebrows curl up unconsciously, like the crescent moon in the sky.
Only then did Zhu Yunzhen smile with satisfaction: "That's right."
"Thank you... thank you." Ying'er also blushed and smiled sheepishly.
While eating, Zhu Yunxi continued to think about the business tax.
Tax evasion has been a problem that cannot be completely solved since ancient times.
Therefore, in order to prevent people from evading taxes, it is not enough to just set up special agencies.
Soon, Zhu Yunzhen thought of something.
Double-entry accounting.
Double-entry accounting is a specialized method that links and records each economic business through two or more relevant accounts.
There is an objective correspondence between each account, and a trial balance can be carried out on the results recorded in the accounts.
For example, a businessman purchases a batch of goods worth three hundred thousand taels.
Not only does it need to record the possible increase of 300,000 taels, but the bank also needs to record the 300,000 taels and register the ins and outs of the money to facilitate auditing.
The merchant bought this batch of goods to Jiamou with interest, and the gross profit was 500,000 taels. The merchant's income was 500,000 taels, and the net profit was 200,000 taels.
Similarly, it is also necessary to record the expenditure of 500,000 taels by A, and the ins and outs of the 500,000 taels have also been clearly recorded.
As a result, it is basically impossible for businessmen to make false accounts.
Every financial transaction of a businessman, and even every business transaction, will become relatively transparent.
In this way, the possibility of taking advantage of loopholes is greatly reduced.
Simply put, the double-entry accounting method can clearly record the ins and outs of every financial flow of a businessman.
It can also visually display the increase or decrease in funds.
Using this accounting method, it is impossible for businessmen to unilaterally change capital records, and there is no way to evade taxes.
In the previous life, it was precisely because of the double-entry accounting method that a clear audit of the books was possible, which gave rise to companies whose shares could be traded publicly - the stock market.
"Yes, just use double-entry accounting!" Zhu Yunzhen's eyes lit up, and he felt his thoughts pouring out like running water.
Ying'er on the side was confused when she heard this, thinking that she was knowledgeable, but she couldn't understand what Zhu Yunzhen was thinking at all.
Connecting in one place, connecting everywhere. After thinking of the double-entry accounting method, Zhu Yunxu thought of another thing.
The double-entry accounting method is not enough. This method can only reduce the possibility of taking advantage of loopholes, but it cannot completely eliminate it.
If someone bribes a bank or tax agency, they can also evade taxes.
Although this process is extremely troublesome and dangerous, no matter what age, there are always people who take risks for money.
"bill!"
Zhu Yunxuan slapped his thigh.
right! Make an invoice!
Looking back at the history of taxation in human society, invoices can be said to be the most important invention.
As long as you have an invoice, you can further improve your taxation!
Taxation in later generations is basically inseparable from invoicing, whether it is paper invoices or electronic invoices.
What ordinary people hear the most is value-added tax invoices and ordinary invoices.
But in fact, there are many more types of invoices than this.
If you want to collect taxes well, you cannot do without invoicing!
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