The Commercial Tax Training School is on, and my mother no longer has to worry about my studies...

Uh, but Gan Qi was very worried about their study. More than 200 invitations were sent out, and many people came, about 70 to 80.

Most of these people, Gan Qi, are not familiar with each other. Logically speaking, there should be many familiar with each other, because many of these big shopkeepers have met Gan Qi, mainly during the football match. But today, Gan Qi has not seen even the big shopkeepers of Fanlou and Yuxianlou.

No need to guess, most of the people here are sent perfunctorily.

This is a very poor learning attitude.

Mr. Gan expressed his dissatisfaction. What if he had a big face in his dark face? It can’t be done. This lesson must be taught. However, Gan Qi has a small notebook that can be used for revenge. Chinese people are best at holding revenge, and Gan Qi is no exception.

Today, there are not only these business representatives, but also those from Gan Qi's own yamen. Wang Anshi sent seven officials to come in, and Gan Qi himself arranged another person to come in, that is, Confucius, the rich man in his family, who also passed the Jinshi this year, and ranked very low, almost at the tail of the crane. However, the tail of the crane is also an official. Now, under Gan Qi, there are a lot of deputy chiefs and several judges.

Gan Qi temporarily transferred more than a dozen accountants from his various industries, as well as Zhe Kexing and Shi Honglei, who were all students from today's training school.

Gan Qi prepared a lot of handmade ppts and wrote them on more than a dozen large wooden boards, and dozens of military men were responsible for turning the pages.

Mr. Gan went to class with a dark face: "Businessmen benefit a lot, and they should do their best for the country. You are the most successful merchants in Tokyo, and you should contribute to the country. Every man is responsible for the rise and fall of the world. Therefore, the court now attaches importance to business taxation, which is also a benefit to the country and the people. It is built internally on water conservancy roads, schools and yamen, externally defending strong enemies, and raising troops to prepare for war, all of them need money and food. Now the court is in trouble, and it is time for you to be loyal to the country..."

Gan Qi delivered a speech, and heard an official nodding repeatedly, and a merchant representative was covered in dust.

Some merchants expressed their agreement, such as Ren's shopkeeper, who is one of the few shopkeepers who came here in person today, and replied with a smile: "What Mr. Gan said is very true, and it is reasonable."

Gan Qi praised this student with a good learning attitude: "Ren Dashangguan is unparalleled in loyalty and righteousness."

"It should be." Ren Dashangguan is very skillful.

Gan Qi even more praised: "A merchant like Renda Shopkeeper should make a fortune! Renda's store will not be able to make a fortune."

This kind of good student is not stingy with praise. This kind of student is the treasure in the eyes of teachers, the heart and the role model for students to learn from. Tsinghua University and Peking University are the only ones.

"Borrowing Mr. Gan's auspicious words!" Ren Dashangguan's academic master possessed him.

Mr. Gan was in a good mood when he talked: "The so-called invoices are transaction certificates, tax certificates, and even more so in the future, the government will be responsible for the government's management. In the future, there are major grain merchants in Tokyo. In particular, the imperial court will buy grain, especially the Privy Council, so there must be invoices as evidence, otherwise the grain merchants will not be able to get money. The same is true for major cloth stores. Each military uniform, bedding, felt hat must correspond to invoices. If one wrong money is made, it will not be able to get the payment. The same is true for the production of the Ministry of Personnel's official uniforms..."

After Gan Qi was dry and he paused for a moment to drink some tea, the shopkeeper Ren asked: "I dare to ask the sir, what if I forget to issue the invoice when I am busy?"

Gan Qi picked up the tea, and even though his mouth was dry, he was not in a hurry to drink it. He immediately replied: "The tax in the Commercial Taxation Supervision Bureau will patrol the city and find out about tax evasion. He verbally warns and makes invoices. If he finds the second time, he will be fined. If he finds the third time, he will be punished. Don't worry, he will issue detailed trial measures for commercial tax. This is a law promulgated by the official. There are detailed provisions and should be taken back for details."

The shopkeeper Ren Da turned black, and after one tenth of a second, he immediately turned a smile: "I'll feel relieved..."

"The desire of the shopkeeper to be the country is worth encouraging, but there are still some confusions. Let me tell you all, and I know everything." After saying that, Gan Qi finally took a sip of water.

The shopkeeper Ren Da did not disappoint Gan Qi, and asked again: "Will the cost of this invoice be paid by the merchant or by the court?"

"The cost of invoices should have been paid by merchants, but I also think that it is difficult for you to make a living, so I think it is better for the court to pay, so there is no need to worry about Ren Dashang. But then again, the number of invoices received is limited. If you want to collect them again, you have to settle the tax on the last invoice issued together, otherwise you cannot receive the invoices, and at least once a month, or you will have to pay a fine." Gan Qi was a bit fooling around. The cost of invoices should not be borne by merchants no matter what.

The shopkeeper Ren Da smiled and said, "Reasonable and reasonable, thank you Mr. Gan for his consideration for our merchants."

"Well, you are all good people of my Song Dynasty. Many shopkeepers have not been present today. I hope you will take them back and convey them well. The law is ruthless, so don't say that you are not prepared for it. When that person asks for guilt, don't blame me for being ruthless. It's really a responsibilities. The official has high hopes for you. The emperor's grace is so great that he will not dare to bear it." Gan Qi's lesson is almost done. For these merchants, there is nothing complicated, just collect invoices, issue invoices, and pay taxes.

Don’t receive invoices, don’t issue invoices, and don’t pay taxes. Don’t say that you don’t make any predictions, which means don’t blame me for not saying ugly things in front of you and you will bear the consequences.

The shopkeeper Ren Da stood up and bowed: "I'm here for Mr. Gan."

"Everything is hard and hard, and I'm working hard for you. I'll be here today. If you don't know anything, there is still a second phase of this training school, so you can actively sign up to listen to the lecture." Gan Qi was a smiling tiger and smiled happily. The first phase of the training school was training large profit and tax investors, the second phase was medium-sized merchants, and the third phase was smaller merchants. Forget it, most small merchants earn hard money and can just live by. Let's talk about the personal income tax reform in the future.

The personal income tax in the Song Dynasty was actually agricultural tax. Gan Qi had some ideas about the direction of reform, which was to remove the head tax based on the acres, and all personal taxes were spread to the fields. Whoever had more land would pay more. This was actually beneficial, that was, it could liberate productivity, solve the problem of black households, and indirectly manage the problem of land annexation.

Another advantage is that the poorest people can receive tax-free treatment. Without assets, there will naturally be no tax revenue. If they really need to be implemented, they can also indirectly alleviate the numerous rebellions of the Song Dynasty.

The policy of digging into a mu was only implemented in the Qing Dynasty, but it actually has its own advanced points. Its main policy is not only to spread the head tax into the land, but also to spread all other population taxes into it.

It means that there is no need to collect so many miscellaneous tax items anymore. All taxes are merged into one, that is, land tax. In the future, the imperial court could almost only collect two types of taxes, one is land tax, and the other is commercial tax. It has also been much more convenient in administration.

This is the reform method that Gan Qi will make suggestions in the future.

The shopkeeper Ren smiled and said goodbye to Gan Qi. After receiving the "Trial Measures for Commercial Taxation in Kaifeng Prefecture", he left Gan Qi, a shabby yamen, and his face immediately became dark.

I frowned and found that things were not that simple!
Chapter completed!