Under 453 Service Charges
"Personal person purchases two stones at a limited time?"
"It's not complete, but the price is different after two stones. For example, there are two silver dollars and one stone below two stones, two and a half stones, two and a half stones, five and ten stones, three and a stone, and ten to hundreds of stones, four and a stone. If you want to buy more than one hundred stones, you have to get five and a stone."
"Hey, this trick is good. Ordinary people can buy the food they need at a low price. If grain merchants want to buy grain storage in shopping malls, the price will be very high."
"That's right, who is the prince? The god of war. He is always a war with a god and is invincible. Isn't it easy to deal with a few grain merchants?"
This is someone who cares more about salt.
"Salt is four silver dollars per 100 kilograms, is it also restricted to supply?"
"There is no limit on salt, the price is four yuan and 100 kilograms of silver dollars, and it can be sold or approved. Even if you buy more than 1,000 kilograms, there is a discount."
The merchants in the private room all sighed that the capital had changed a lot. If the Tartars had invaded and the epidemic spread, the capital would have been extremely panicked, and various prices would have continued to rise, but now prices would have been greatly reduced.
"The capital is now much more stable, there are fewer refugees and beggars, fewer thieves and robbers, and even more gangsters and gangsters."
"That's because many workshops were built in the suburbs, and most of these people were recruited to work. In fact, those people were not born to beg for theft, but just to survive. In the past, they wanted to make money by making money and support themselves and their families. Now, with the opportunity, there are still many people who are willing to work and make money. The only thing they really want to get without work is a small number."
"Yes, it was the prince who gave them this opportunity."
The fat businessman shook the folding fan, "Recently, the outer city was renovated, and the brothels and casinos in the capital have been moved there, and they are built separately in Yiban District. Many restaurants, tea and inns have also been opened there. After a while, we will go there to have fun. How about staying at home every day to prevent the epidemic during this period, it is really boring."
"Okay, but you have to treat you."
"No problem. I'm working on the job, it's your turn next time, haha."
"What are you waiting for? Let's go now." Someone said impatiently.
Several people called the waiter to check out.
The waiter quickly brought a bill, "Dear Master, this is what you spent in the store today, a total of twenty-two silver dollars."
The fat businessman took out his wallet and paid the bills very casually. He drew two ten-dollar coupons and gave them to the waiter. The waiter took the money and took a closer look. After confirming that it was not a fake bill, he was about to leave, but another businessman called him.
"No, I just calculated that this meal is only twenty yuan, and the wine and vegetables are all over the place. Why do you charge us two more yuan?"
"Oh, you don't know anything. From this month on, our restaurant will pay business tax, urban construction tax, education surcharge, income tax and other taxes to the Taxation Bureau. If you spend money in our restaurant, we will charge a service fee of 10% of the bill. This service fee is actually equivalent to the tax paid by the guests to the court."
"What, we have to pay taxes for a meal, and we pay two silver dollars in a meal?"
The waiter nodded aside, "According to the latest regulations of the government, this is the case. For several guests, we are a high-end restaurant, and the taxes are not as good as ordinary shops, so we have to charge 10% of the service fee. In fact, we pay taxes from top to top, which is equivalent to paying for you on your behalf."
"Wait, why can't I understand?"
At this time, the shopkeeper of the restaurant came up and explained to the fat merchants himself. According to the latest tax law, the restaurant belongs to the service industry and needs to pay several taxes, including business tax, urban construction tax, education surcharge, income tax, etc. Among them, the business tax is 5% of the business income, the urban construction tax is 7% of the business tax, the education surcharge is 3% of the business tax, and there is also a place where the education surcharge is 2% of the business tax. As a business place, this restaurant also has to pay property tax. Because it is their property, he also has to pay property tax. This tax is calculated based on one percent of the value of the property in the restaurant, and in addition, he has to pay the income tax of the restaurant, which is 15% of the profit of the restaurant.
The fat businessman spent 20 silver dollars on this meal, which is also the restaurant's operating income. Five percent of the business tax is one yuan, and then there is a 7% urban construction tax on the basis of this yuan, and a 5% education and local education surcharge. The sum of these three items is one cent and two cents.
This does not include the restaurant property tax and the restaurant's income tax that the restaurant has to pay every year.
The service fee is charged according to 10% consumption, which is also the above provision. This money is actually equivalent to the tax paid by the guests to the court. When they spend, they pay 10% service fee to the restaurant. Then the taxes paid by the restaurant actually include the part paid by the guests.
If you really want to calculate it, the restaurant will pay more than two yuan in taxes in the end, and the customer's service fee is equivalent to sharing part of the taxes and fees for the restaurant.
The fat merchants ate twenty yuan for a meal, and paid two yuan in taxes. The restaurant's business income was twenty yuan, and the other two were service fees. The tax he had to pay to the government included one yuan in business tax, as well as one cent and two cents in urban construction tax and education surcharges, etc. In addition, they had to pay real estate tax, restaurant income tax, and some public security fees, sanitation fees and other fees every year. After all, the money was paid a lot. However, all taxes and fees were formally named, and there were formal tax bills, which were not much higher than the original random levy asking for free food and drink.
After listening for a long time, the fat businessmen finally figured it out.
"After working for a long time, we will help you pay taxes when you open a store."
"The new tax law does mean that restaurants and guests are responsible for some taxes and fees."
The fat businessman is also a businessman, but they are businessmen and don’t open shops, so they don’t know the new tax system for a while. But the fat man is still very smart, and he immediately discovered a problem in the new tax law.
"Shopkeeper, if you charge us 10% of the service fee, we have paid tax to the court. But how do we know that you will give this tax to the court truthfully?"
The government cannot know everything about business tax. You have a turnover of 1,000 yuan, but you say you only have 100 yuan, so wouldn’t you pay a lot of tax less?
But the guests paid the service fee after the meal. If the store did not pay the tax, wouldn’t they be greedy for the tax they paid to the court?
The shopkeeper quickly said, "Don't worry, you can't evade taxes, and we will issue a ticket to the client."
"Ticket? What is this?"
"There are three copies of the tickets and one copy of the stub, which we keep for reference. The second copy is the ticket couplet, which is the voucher after you pay, and the third copy is the accounting couplet, which we use as accounting voucher."
The shopkeeper explained with a smile, "If you pay for your consumption, we will give the ticket. We have to buy this ticket from the Taxation Department first, and each book must be paid with stamp duty. Each book is specially printed by the Taxation Department, with a unique mark and serial number. After we issued the invoice, the Taxation Department will use it as a voucher to check the business tax and collect taxes based on it."
"Hey, so that's it. But what's the use of us asking for this ticket? The shopkeeper, why don't we not want the ticket? How about you waive us this service fee?" The fat businessman was smart and suddenly hit the loophole.
The shopkeeper coughed, "Customer, this is not good. Paying taxes is the obligation of every business. If we do this and are revealed, it will be very miserable. At the least, the fine will be fined, and at the worst, the business license will be revoked. You must know that now that everyone has to apply for a business license when doing business, it is not easy."
The fat businessman paid twenty-two silver dollars coupons and left with his companions, staining them all the way.
"I didn't dare to think about paying two yuan for a meal."
"Yes, the restaurant pays a lot of taxes. When we have a meal, he will have to pay one yuan, one cent and two cents for a year. The property tax and income tax in the restaurant will not be less. In this way, they will have to pay at least thousands or more a year."
"I think this tax system is good. It is not a simple and rough levy. At least it is paying taxes based on turnover and profit. No matter how much tax is paid, the merchant will make money first."
The fat businessman said, "It's good, but it's too troublesome to collect taxes. If it's all up to this ticket, I think it's not reliable. How many people still remember to ask for tickets when buying things for dinner? If the store tells the customer that if you don't have tickets, you can get discounts, or even give some gifts, I guess many people would rather not have tickets."
"Well, this is indeed a problem."
"You are just eating carrots and worrying about it. I think, since the court can come up with such a tax method, can't they think of how to prevent tax evasion? We are just small businessmen, so why bother the court ministers to worry about."
The fat businessman shook his fan, "I think, now the court has relaxed the ban on salt, and the official property and the official fortune are allowed to sell. The price is not expensive, and the price of four taels of silver per lever is really good. This is not official salt mixed with mud and sand, nor is it unfinished coarse salt. They are all top-quality salt. You say we can buy a batch of salt and then ship it to the prefectures below. How about it?"
"Every household has to eat salt. Since the salt ban has been lifted, I think this deal can be tried."
"Then let's try it together?"
"Try it!"
The fat merchants and their gangs are all businessmen, doing reselling business, traveling around the world, transporting freight from the north to the south, selling from the east to the west, and running everywhere anyway. Although they made some money, the transaction was not big.
Chapter completed!