Chapter 97: Little Clever Ghost Li Weidong

Reborn Industrial Tycoon () Find the latest chapter!

On the bulletin board of the garment factory, notices about the training of weaving techniques are posted.

Auntie Wang passed by the bulletin board and saw a large group of people surrounding her, so she immediately joined up.

Among the workers in the garment factory, Auntie Wang is the oldest. She was born in the early 1940s and is approaching the retirement age of 50.

Auntie Wang's age did not have the opportunity to go to school when she was a child, and her education level was not high. She only knew a few characters by participating in some literacy classes after liberation.

Since there is not much literacy, Aunt Wang didn't bother to squeeze in to read the announcement, and directly asked the colleague next to her: Xiao Zhang, what is written on this announcement?

The factory will hold a business training class, it is said to teach weaving techniques. Xiao Zhang replied.

Hearing the business training, Auntie Wang frowned and said in a conflicted voice, I'm so old, and I'm about to retire, but I can't learn such new things.

It's alright, the announcement said that registration is voluntary and will never be forced. Sister Wang, if you don't want to learn, don't sign up. Xiao Zhang said.

Aunt Wang breathed a sigh of relief and said, It turned out to be a voluntary application, so I won't go. Anyway, I am so old, I will definitely not learn it.

The announcement also said that after the training, there will be an exam. Xiao Zhang continued.

My level of proficiency is so low that I didn't even go to school when I was a child. If I take the exam, I will definitely fail! It seems that this kind of business training must be attended by young people! Aunt Wang said with a smile.

At the end of the announcement, it said that employees who pass the exam will be given a bonus of 100 yuan as a reward. Xiao Zhang continued.

Hearing that there was a 100 yuan bonus, Auntie Wang immediately asked, Where can I sign up for this training class?

Sister Wang, aren't you planning to participate? I'm afraid you won't be able to learn when you're old. Xiao Zhang asked cautiously.

Aunt Wang smiled awkwardly and replied, Although I'm old, I hope to improve my business level! It's always good to learn more and enrich myself! I'm not for that. A hundred bucks bonus.

...

The moment the 100-dollar bonus appeared, words like voluntary registration became nonsense.

It's all about money, but it's hypocritical to talk about voluntary or not! How sad!

There was an instant long queue at the registration office. For the sake of the 100 yuan bonus, it was an older employee like Auntie Wang who also chose to register immediately.

There are even some administrative and logistics personnel who want to sign up to learn weaving skills. 100 yuan is too tempting.

Li Weidong had long expected that employees of state-owned enterprises are full of inertia, and everyone is used to eating a big pot of rice. If there is no incentive at all, no one will be willing to learn new technologies.

In order to launch new products, Li Weidong must have employees mastering the weaving technology, so Li Weidong simply came up with the tactic of throwing money, and it turned out to be unsatisfactory.

Li Weidong has never been stingy about giving bonuses to employees. After all, employees can work hard when they have enough money.

According to the regulations at the time, as long as workers’ salaries, bonuses, allowances, etc. do not exceed the national standards, they can be deducted from the taxable income of enterprises and can legally avoid taxes.

In a small city like Qinghe, the per capita income is not high, so even if the bonus is given to the workers, it does not exceed the national standard.

Li Weidong Garment Factory is still a state-owned enterprise. It sold so many leather jackets before. The taxable income this year has safely exceeded 200,000 yuan. The corporate income tax rate has reached 55%. Legal tax avoidance has become a must for Li Weidong. things to consider.

...

Weaving technique training begins.

Aunt Wang was a little nervous. After all, she was almost fifty years old, and she hadn't gone to school seriously. Now that she was asked to learn a technique again, she was obviously overwhelmed.

But when Auntie Wang remembered the 100 yuan bonus, she felt that she had to try anyway.

However, Aunt Wang soon discovered that the knitting technique is not difficult, at least simpler than knitting sweaters.

Auntie Wang knows how to knit sweaters, and her knitting skills are very good, and she can knit a variety of different textures. Auntie Wang brought sweater knitting skills into the knitting technique, and soon learned several different knitting techniques.

Auntie Wang's confidence suddenly increased. She had already started to plan. After getting the 100 yuan, she should buy something.

The workers of the garment factory are all skilled as tailors, at least the kind of clumsy people who cannot enter the garment factory. These employees have strong hands-on ability, and learning weaving techniques is more effective.

In particular, many lesbians know how to knit sweaters. Knitting is also a kind of knitting technique. With the theoretical foundation of knitting, it is very easy to learn to knit.

...

During the Spring Festival, Xiao Yuanzheng returned to his home in the capital.

When it was dinner time, Xiao Yuanzheng saw his old man.

The old man of the Xiao family is very busy with work on weekdays. It is not an exaggeration to say that he has a lot of opportunities. It is also a very luxurious thing to be able to go home for dinner. If Xiao Yuanzheng hadn't come back today, the old man would still be busy in the office.

The father and son did not have much in common, and they talked about work.

The preliminary statistics of the country's foreign trade have come out last year. The import was 42.9 billion US dollars, and the export was 30.9 billion US dollars, which is close to the trade deficit of 12 billion US dollars! If this continues, the country's foreign exchange reserves will be hollowed out. The old man said worriedly.

Xiao Yuanzheng nodded: I remember that the deficit the previous year was even bigger, it seemed to be close to 15 billion US dollars. Compared with the previous year, last year was better.

Getting better? Imports haven't decreased at all. Instead, they have increased by billions of dollars. Thanks to the relatively large increase in exports, the trade deficit has not been as big as last year. The old man sighed and continued: But what we export are all raw materials! Oil, coal, iron ore, these are all left by our ancestors, and this is the foundation of the seller! In a country as big as ours, billions of mouths need to eat, and we can't expect to sell our ancestors. Living with the family that is left behind, right?

What you said is that we don't have any industrial products to export. Xiao Yuanzheng nodded.

Look at the little Japan next to us, we can earn a surplus of 80 billion US dollars a year, and look at us, we lose more than 10 billion US dollars a year, hey... The old man was a little depressed, and drank the wine in his glass. And finished, and then poured the wine again.

Dad, drink less, the doctor said, if you drink, this small cup is enough. Xiao Yuanzheng immediately persuaded.

However, the old man is a stubborn person, obviously he ignored the doctor's suggestion at first, and continued to pour wine. As an old man, he had to drink, and no one could stop him.

In desperation, Xiao Yuanzheng had no choice but to say: Dad, don't watch the Japanese jumping for joy now, but their economy is a bubble, and it will burst with a little poke, and the entire Japanese economy will collapse by then.

Where did you hear the gossip? the old man asked

In order to make the old man happier, Xiao Yuanzheng quickly explained Li Weidong's analysis of the surprise bubble in Japan.

The old man didn't care at first, but as the analysis deepened, the old man's expression became solemn.

What you said is completely opposite to the analysis of our domestic economists, but if you think about it carefully, it seems to make more sense. Some of the signs have already appeared. Is this the analysis given by foreign economists? asked.

I met a friend recently. He has unique insights into Japan's economy. These are what he said. Xiao Yuanzheng did not dare to hide something from the old man.

This analysis may not be correct, but the logic is very clear and the thinking is also very clear, and it can be used as a reference. Let's go back and let the secretary sort it out, form a written report, and take it to me for circulation. It can be regarded as providing a kind of Different ideas. The old man said.

Xiao Yuanzheng nodded. Once this thing is formed into a written report and circulated to the old man, it is equivalent to an internal reference.

...

The four imported knitting machines were finally shipped to the garment factory and then brought closer to the workshop.

Looking at the paint, the paint is really bright, as expected of an imported knitting machine! Wang Jing, the deputy director of the factory, shouted loudly.

Yeah, I've been a workshop director for so many years, and this is the first time I've seen imported equipment. A workshop director said.

The director of the second workshop also said, Our factory now also has imported equipment, which can be regarded as a shotgun for a cannon!

Li Weidong came to Wang Jing and said, Director Wang, hurry up and debug it, so that we can start production as soon as possible.

Wang Jing said:

This knitting machine is imported. I guess the people in our factory can't easily debug it. They have to go to the No. 1 National Cotton Factory to hire an engineer.

Li Weidong, a tertiary garment factory, definitely has no mechanical engineers. The two repairmen who understand machinery in the factory can usually repair sewing machines. Let them debug the imported machine equipment. . Li Weidong was reluctant to let the repairman fiddle with imported equipment.

Li Weidong nodded: That's true, I finally spent money to buy imported equipment, but I can't break it. I have to find an engineer from the National Cotton Factory. Then I will go to the National Cotton Factory and ask the engineer to come over. , Director Wang, please help to watch, until the engineer comes back, no one is allowed to touch this equipment!

Don't worry, when I was in the army, I was the best at standing guard! Even the chief of the military region praised me for standing guard. Wang Jing replied.

Li Weidong waved his hand again, called accountant Wang Kaiping to him, and said, I'll prepare an equipment lease contract later.

Equipment rental contract? Are you talking about these four knitting machines? Wang Kaiping asked.

Nonsense, I bought these four pieces of equipment without going through our factory's accounts. I personally paid for it and got it from abroad. There's no reason to let the factory use it without paying a penny! So this lease is necessary. Yes, the lease contract must also be signed. Li Weidong said.

Wang Kaiping hesitated for a moment, then said, Director, there's no need to be so troublesome, you are the manager of a garment factory. When the time comes, the equipment rental contract will have to be signed by you, and then the equipment will be rented out by you. In this contract, Party A and Party B It's all about you, the left hand is the right hand, why do you have to work so hard?

Do you think I'm taking off my pants and farting and asking for trouble? Li Weidong laughed and reminded: Have you forgotten that when calculating taxable income, the rental fee of fixed assets must be paid before tax. deducted!

I see! I'm going to prepare the equipment lease contract now. Wang Kaiping nodded suddenly.

Corporate income tax is calculated based on taxable income, and in the specific calculation process, there are many items that can be deducted before tax.

According to regulations, the lease expenses incurred by the leased fixed assets during the production and operation of enterprises can be deducted before tax.

The fixed assets purchased directly by enterprises are not included in the pre-tax deduction items.

Production equipment is of course the fixed asset of the enterprise, so the money spent by the enterprise leasing equipment will be deducted before tax, which is equivalent to deducting part of the enterprise income tax; and the money purchased equipment cannot be deducted.

Therefore, when Li Weidong bought these four sets of imported equipment, he did not go to the account of the garment factory at all. Now, if the garment factory wants to use these equipments, he has to lease it from Li Weidong, and the rental fee can be deducted from part of the corporate income tax.

Of course, income from property leasing is also subject to taxation, but the tax rate for income from property leasing is 20%, which is much lower than the 55% tax rate for state-owned enterprises.

And in those days, taxing individuals was basically just talk, and it was difficult to implement. Even in 2020, how many of those landlords actually pay taxes?

In addition, the 500,000 RMB invested by Li Weidong to the garment factory was also made by the accountant to make an IOU, which was lent to the garment factory in the form of a loan. means of tax avoidance.

As long as the interest is not higher than the loan interest rate of the bank during the production and operation period of the enterprise, the interest can also be deducted before tax.

In the mid-1980s, there were still many imperfections in the country's tax policy. The tax reform was just implemented a few years ago, and there were huge loopholes.

An old Yin coin like Li Weidong naturally has many legal means of tax avoidance. How can a boss not avoid tax! A few thousand are deducted here, and a few thousand are deducted elsewhere. When the taxable income is finally calculated, hundreds of thousands are saved. Rounding up is equivalent to earning one hundred million!

Those foolish accountants in the 1980s certainly did not understand these methods, so Li Weidong had to slowly teach them to Wang Kaiping.

Fortunately, Wang Kaiping was not stupid, he understood Li Weidong's intentions with a little bit of fiddling, and then made the accounts flawlessly.

Of course, this is also thanks to Wang Kaiping being his own person. If he changed to another accountant, Li Weidong would not dare to hand over tax avoidance to him.

Looking at the back of Wang Kaiping's departure, Li Weidong chuckled: I saved another fortune, I'm really a clever little ghost!