Reborn Industrial Tycoon

On the bulletin board of the garment factory, there is a notice about knitting technology training.

Aunt Wang passed by the bulletin board and saw a large group of people gathered around her, so she immediately joined them.

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

People of Aunt 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 words after attending some literacy classes after liberation.

Since she didn't know much about literacy, Aunt Wang didn't bother to squeeze in to read the announcement. She asked the colleague next to her: "Xiao Zhang, what is written on this announcement?"

"The factory is going to hold a business training class to teach weaving techniques." Xiao Zhang opened his mouth and answered.

When she heard about the business training, Aunt Wang frowned and said with great resistance: "I am so old and about to retire, but I can't learn such new things."

"It's okay, 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 opened his mouth and said.

Aunt Wang breathed a sigh of relief and said, "It turns out that you signed up voluntarily, so I won't go. Anyway, at my age, I definitely won't be able to learn."

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

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

"The announcement finally said that employees who pass the exam will be given a bonus of 100 yuan as a reward." Xiao Zhang continued.

After hearing that there was a bonus of 100 yuan, Aunt Wang immediately asked: "Where can I sign up for this training class?"

"Sister Wang, don't you plan to participate? You're afraid that you won't be able to learn when you get older." Xiao Zhang asked cautiously.

Aunt Wang smiled awkwardly and replied: "Although I am older, I still hope to improve my professional level! It is always good to learn more and enrich yourself! I am not here for that.

One hundred dollar bonus.”

…

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

We’re already talking about money, but we’re still talking about voluntary or not. How hypocritical! How hurtful!

There was a long queue at the registration office. For the sake of the 100 yuan bonus, even older employees like Aunt Wang chose to register immediately.

There are even some administrative and logistics staff who want to sign up to learn knitting skills. The 100 yuan is really too tempting.

Li Weidong had long expected that employees in state-owned enterprises were full of inertia. Everyone was used to eating from the same big pot. Without some incentives, no one would be willing to learn new technologies.

If Li Weidong wanted to launch new products, his employees must master the preparation technology, so Li Weidong simply came up with the tactic of throwing money at it, and it turned out to be successful time and time again.

Li Weidong is never stingy when it comes to giving bonuses to employees. After all, only when enough money is given can employees work well.

According to the regulations at the time, workers' salaries, bonuses, allowances, etc., as long as they did not exceed national standards, could be deducted from the company's taxable income and could legally avoid taxes.

In a small city like Qinghe, per capita income is not high, so even if bonuses are given to workers, they do not exceed national standards.

After all, Li Weidong Garment Factory is still a state-owned enterprise. It has sold so many leather jackets before, and its 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 technology training has begun.

Aunt Wang was a little nervous. After all, she was almost fifty years old, and she had never gone to school seriously. Now she was asked to learn a skill again, and she was obviously at a loss.

But when Aunt Wang thought of the 100 yuan bonus, she felt she had to give it a try no matter what.

However, Aunt Wang soon discovered that knitting technology is not difficult, at least it is easier than knitting sweaters.

Aunt Wang can knit sweaters, and her sweater knitting skills are very good, and she can knit various textures. Aunt Wang brought her sweater knitting skills into knitting technology, and quickly learned several different knitting techniques.

.

Aunt Wang's confidence suddenly increased, and she had already begun to plan what to buy after getting 100 yuan.

All employees in the garment factory have tailoring skills. At least those who are clumsy cannot enter the garment factory. These employees have strong hands-on skills, and learning knitting skills will get twice the result with half the effort.

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

…

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

It was at dinner time that Xiao Yuanzheng met his old man.

The old man of the Xiao family is very busy at work on weekdays. It is not an exaggeration to say that he has many things to do every day. Being able to go home for a dinner is also a very luxurious thing. If Xiao Yuanzheng had not come back today, the old man would still be busy in the office.

The father and son didn't have many topics in common. As they chatted, they talked about work matters.

"Preliminary statistics on the country's foreign trade last year have been released. Imports were US$42.9 billion and exports were US$30.9 billion, a trade deficit of close to US$12 billion! If this continues, the country's foreign exchange reserves will be emptied." The old man said.

Said worriedly.

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

"Is it getting better? Imports have not decreased at all, but have increased by several billion dollars. Thanks to the relatively large increase in exports, the trade deficit is not 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 based on the seller! In a country as big as ours, with billions of mouths to eat, we can’t expect to sell our ancestors.

Can the family you left behind live a decent life?"

"What you are saying is that we have no industrial products to export." Xiao Yuanzheng nodded.

"Look at little Japan next to us. They can earn a surplus of 80 billion U.S. dollars a year. Look at us, losing more than 10 billion U.S. dollars a year. Hey..." The old man felt a little depressed and drank the wine in his glass.

After finishing it, he had to pour the wine again.

"Dad, please drink less. The doctor said that if you drink, this small cup is enough." Xiao Yuanzheng immediately advised.

However, the old man was a stubborn person. He obviously ignored the doctor's advice and continued to drink. 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 look at the Japanese people dancing for joy now, but their economy is a bubble, which will burst with just a little poke, and then the entire Japanese economy will collapse.

"

"Where did you hear the gossip again?" the old man asked.

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

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

"What you said is completely contrary 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 now appeared. Is this the analysis given by foreign economists?" The old man

Asked.

"I recently met a friend who has a unique view on Japan's economy. These are what he said." Xiao Yuanzheng did not dare to hide anything from the old man.

"This analysis may not be correct, but the logic is very clear and the train of thought is very clear. It can be used as a reference. Let's go back and ask the secretary to sort it out and form a written report. Then take it to me and circulate it. It can also be regarded as providing a kind of reference.

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 will be equivalent to an internal reference.

…

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

“Look at the paint, it’s so bright, it’s an imported knitting machine!” Wang Jing, the deputy director, shouted in a loud voice.

"Yes, I have been a workshop director for so many years, and this is the first time I have seen imported equipment." The director of the first workshop said.

The director of the second workshop also said: "Our factory now also has imported equipment, so it can be regarded as replacing a shotgun with 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 people in our factory will not dare to debug it easily. We will have to go to the National Cotton Factory to hire an engineer."

Li Weidong, a tertiary industry garment factory, definitely does not have mechanical engineers. The only people in the factory who know mechanics are the two repairmen. They can repair the sewing machines on a regular basis, but let them debug the imported machine equipment. They are afraid that the equipment is not debugged well and will be damaged first.

Okay. Li Weidong couldn't bear to let the repairman play with the imported equipment.

Li Weidong nodded: "That's right. 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'll go to the National Cotton Factory and ask the engineer to come over.

, Director Wang, please help keep an eye on it, no one is allowed to touch this equipment until the engineer comes back!"

"Don't worry. When I was in the army, I was the best at standing guard! Even the head of the military region praised me for how well I stood guard." Wang Jing replied.

Li Weidong waved his hand again, called accountant Wang Kaiping closer, and said, "I'll prepare an equipment rental 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 them and managed to get them from abroad. There is no reason why the factory should use them 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 and then said: "Director, there is no need to go to such trouble. You are the director of the garment factory. You will have to sign the equipment rental contract when the time comes, and then you will rent the equipment. Party A and Party B are on this contract."

It's all you, the left hand is the right hand, why do you have to go to all this trouble?"

"Do you think I took off my pants and farted, asking for trouble?" Li Weidong chuckled, and then reminded: "Did you forget that when calculating taxable income, fixed asset rental costs must be calculated before tax?"

Deducted!”

"I understand! I'm going to prepare the equipment rental contract now." Wang Kaiping nodded with sudden realization.

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

According to regulations, the leasing expenses incurred by leasing fixed assets during the production and operation of an enterprise can be deducted before tax.

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

Of course, production equipment is a fixed asset of the company, so the money spent by the company on leasing equipment will be deducted before tax, which is equivalent to deducting part of the corporate income tax; while the money spent on buying equipment is not tax deductible.

Therefore, when Li Weidong bought these four sets of imported equipment, he did not go through the garment factory's accounts at all. Now if the garment factory wants to use these equipment, it must rent them from Li Weidong, and the leasing fees can be deducted from part of the corporate income tax.

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

Moreover, in that era, individual taxation was basically just a talk, and it was difficult to implement it. Even in 2020, how many landlords actually paid taxes?

In addition, the 500,000 yuan that Li Weidong invested in the clothing factory before was also lent to the clothing factory in the form of a loan by the accountant. It seemed that the left hand was exchanging the right hand, but in fact it was also a legal

means of tax avoidance.

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

In the mid-1980s, the country's tax policy still had many imperfections. The profit-to-tax reform had only been implemented for a few years, and there were also many loopholes in it.

Old Yin coins like Li Weidong naturally have many legal ways to avoid taxes. How can a boss not avoid taxes? A few thousand will be deducted here and a few thousand will be deducted elsewhere. When the taxable income is finally calculated, it will be only a few hundred thousand.

Saved. Rounded up, it’s equivalent to earning 100 million!

Those naive accountants in the 1980s definitely didn't understand these methods, so Li Weidong had to slowly teach Wang Kaiping.

Fortunately, Wang Kaiping is not stupid. He understood Li Weidong's intention with a little digging, and then made the accounts flawless.

Of course, this is also thanks to the fact that Wang Kaiping is one of his own. If it were another accountant, Li Weidong would not dare to leave the tax avoidance matter to him.

Looking at Wang Kaiping's leaving figure, Li Weidong chuckled: "Another saving, I'm really a clever little guy!"