"... Tax collection also involves economics. The economic or not of tax usually refers to the administrative aspect. If a tax is required to establish a professional department, and the fees for establishing administrative agencies are very large, and the tax collected on time is not enough to repay the huge establishment fee, then the tax collection is extremely economical. Well, this kind of tax is very rare, but the income of a certain tax is only slightly over the expenses of the tax collection, which has not been seen in ancient times. Since the Ming Dynasty, many harsh and miscellaneous taxes have been slightly increased, and most of them have been earned by corrupt officials and clerks who collect the department, which has caused great harm to the country as a whole, and the people have suffered so much, and eventually led to the disaster of overturning." In Huang Hanhua's office, the conversation between the two continued.

"When adopting new tax, we must also look at whether it can be implemented. If there are extremely fair and implemented in theory, the difficulties will be revealed. Generally, various taxes are completely easy to implement without any obstacles, which is very rare. Therefore, when adopting them, it is advisable to consider them. Even if a tax can be applied to the maximum extent, and if it cannot be practiced, it is limited to a small part, and the country can adopt them. When adopting them, the principles of difficulties should be changed slightly, so that the loss will not be in the taxpayer but in the country will be unharmed by the principle of fairness. For example, the taxes for farmers who entered this dynasty were limited to fields. Their personal income from slack farming work cannot be determined and the collection fee is high, so they are allowed to not be paid. This is the inherent loss of the country, but it is beneficial to the people, so it is not levied. If it is similar to the previous Ming Dynasty court, there are many harsh and miscellaneous taxes like cows and tax collectors are as fierce as tigers, and it is normal for the people to rise up suddenly."

Kong Dahui was still talking, but the waiters came in one after another under the guidance of the secretary and brought today's simple meal. Of course, it was a simple meal, but it was naturally not as simple as Deputy Minister Huang Hanhua. Steamed hake, braised white shrimp, grilled steak, clam tofu soup, stir-fried vegetables, and a tomato and egg soup were indeed relatively simple for Huang. It was a work lunch, but for ordinary civil servants and countless working-class people on the street outside the window, it was not that they could not afford it, but that they could not eat it every day.

For them, the white shrimp imported from the Quito Trial Court District of Spain, hake near the sea of ​​the Namib Desert, tender veal from La Plata, and the famous Chilean dish clam tofu soup are all tooth-beating dishes bought on the market during festivals. Usually, eating some pickled beef transported from the southern Pampa area, salted fish from Patagonia, and red shrimp farmed in cheap saltwater lakes is amazing. Senior civil servants like Huang Hanhua and Kong Dahui are really afraid to eat and drink like this, and there is no need.

Some people may complain that the East Coast government's administrative expenses are huge. Not to mention this kind of "simple meal" that costs a lot. Every official at a certain level has a wine cabinet in the office, providing various beverages ranging from red wine, white wine, beer to coffee, tea, etc., with extremely high quality. Moreover, many smoking officials (which can be said to be the majority) can also receive high-quality Virginia tobacco imported from North America on a monthly basis. It can be said that except for the lack of opium, most of the things you can see on the market are available.

The reason for this may be related to the fact that the East Coast government - especially the central ministries and commissions - middle and high-level officials are generally born into a founding family, born rich and accustomed to high-quality and enjoyable life. It is indeed unlikely that such people will let them eat potatoes and eat salted fish every meal. They are even willing to pay for their own money to buy various foods, cigarettes, alcohol, tea, etc., and are not willing to reduce their quality of life. This is reality.

Kong Dahui is Huang Hanhua's confidant. The two worked together when they were in Guangzhou. Therefore, after his boss was promoted, he also rose. He is now a deputy bureau-level cadre. I don't know how many people he envied. Not to mention, Huang Hanhua is now very likely to replace Wang Yan, who has been in a nursing home for more than an office in the year, and become a member of the State Administration of Finance, Taxation and Precious Metals Administration. That would be a step forward. Thinking about the future, it makes people dizzy and fascinated.

Therefore, Deputy Director Kong is now a not-so-small celebrity in the department. Even some officials with ancestors who were founders were more polite to him, and there were many brothers who called him brothers. Therefore, his daily expenses and enjoyment were difficult for ordinary people to reach. It is indeed nothing to eat a "simple meal" at noon, a bottle of good wine, and a little fragrant tea after the meal. It is really not a big deal.

Of course, he sometimes sighed. In the Ming Dynasty, Guangdong was also a wealthy province, with developed trade and prosperous commerce. But in addition to some people with high positions and power, there were some dishes that could be picked up by the East Coast officials, including spices from South China, seasonings from Persia, pepper from India, and other things produced from faraway places? The Ming Dynasty emperors liked to say that I was rich in all directions, but this was not completely untrue to Kong Dahui. The rulers on the East Coast were really rich in all directions.

The two of them were just eating and chatting, and soon turned the topic to what new tax types were added. Kong Dahui was practicing and proposed a tax similar to later capital gains tax, that is, taxing stocks and bond investments, not only dividends but dividends must be taxed, but also profits from buying and selling stock price differences must be taxed. To put it bluntly, this is to tax the financial industry, which is now increasingly prosperous in Qingdao and West Lake markets, to enrich the treasury.

In fact, the tax on profits from bond investments in this kind of securities has been levied as early as the personal income tax. Of course, this is limited to theoretically. In fact, due to various reasons, such as statistical difficulties, it is difficult to actually collect. It is very common for concealment and underreporting, and the country has lost a large amount of taxes in vain.

This time, Kong Dahui proposed to simply list it separately and collect it separately, and cooperate with the industrial and commercial department. If all equity changes are forcibly required, detailed transaction information must be reported, and the tax department will evaluate it to determine the actual amount of tax. If the equity transaction is not registered and submitted to the industrial and commercial administration department, the state will not recognize it, and it will not be protected by law when disputes arise in the future.

To be honest, this tax is actually a bit sensitive. To put it lightly, it is to plunder the wealth of the people, and to put it heavily, it is to curb the development of industry and commerce. Therefore, the tax rate must be adjusted very low so that there is a possibility of implementation. In addition, considering that the company that invests the most frequently in equity in the East Coast Republic is undoubtedly the famous East Coast Company, it has been established since its establishment and has made a lot of profits through withdrawal of shares. If you want to collect capital gains tax, wouldn’t it be a catch of the East Coast companies to make money? If you really do this, you have to consider the consequences carefully.

However, the benefits of collecting this tax are also very obvious. Because the East Coast economy is developing rapidly, industry and commerce are booming, the transaction behavior of enterprises transferring and selling part of their equity is still very common, and the total amount is very high. Even if only a very low tax rate is set, it will be a very generous income in general. Moreover, Huang Hanhua also wonders whether the scope of capital gains tax can be further expanded, not only profits and dividends for stock trading, but also taxes on bond dividends, such as houses and land (mainly commercial land, agricultural land has a limit of 30 acres, so there is almost no transaction between private individuals) and profits can also be taxed, so the taxes that can be collected will be further expanded.

In addition, there is another practical benefit to capital gains tax, which is that it can greatly make up for the deficit of the movable property tax that is being discussed. As we all know, movable property tax has been levied on the East Coast for many years, but its reputation is extremely poor. Many people call it robbing money, which is actually a bad policy in bad politics. Even many members of the Founding Party cliched their teeth at it and must be cancelled soon. Therefore, this tax is probably levied for a few years, and we must find new sources of taxes to make up for it. Now the capital gains tax proposed by Kong Dahui seems to be a very good idea. Although in terms of total amount, it may not be enough to make up for the big holes caused by the cancellation of movable property tax, it is better to make up for a little bit than not.

Huang Hanhua generally holds a positive attitude towards the increase of this tax. He actually wants to do something, but considering the sensitivity of this tax, he hesitated a little. He is afraid that he will be jealous of many people and will affect his career. However, perhaps the cancellation of the movable property tax can restore the view of the upper class on him, which depends on how to operate it. After all, the movable property tax is too dark. Even if the high-ranking officials and wealthy businessmen conceal the underreport, they are still charged a lot. Therefore, if they can be cancelled, they will definitely cheer.

In addition, Kong Dahui also proposed to impose personal income tax on foreigners working on the East Coast. In order to reduce the impact of this tax on curbing immigration, Kong also proposed a suggestion of "reduction and exemption of income from hard work". In short, Deputy Director Kong suggested: First, East Coast people who have worked abroad for more than one year still have the obligation to pay taxes; second, foreigners who have lived on the East Coast for more than six months and have a legitimate job will also be given; third, the personal income tax collected by foreigners is divided into hard work and property income. Hard work income is caused by personal labor, with a reduction and exemption, ranging from 20% to all reductions and exemptions, depending on the nature of the work, but the maximum must not exceed 200 yuan, which is basically a green light to the vast majority of non-national labor workers.

The last of the above three items will not be ruled out in the future to all the East Coast citizens, that is, to reduce and exempt part of personal income tax for those who earn income from honest work to better encourage people to use labor to create wealth, rather than relying on property income (such as collecting rent, etc.) to enjoy their success. This article can actually increase the expectations of Huang Han and Chinese, and he is quite tempted, but it is not suitable to implement it in the near future. Let's talk about it later.
Chapter completed!