Coquettish Rebirth

Sure enough, after careful investigation, I found many contacts and found out that it was not the industrial and commercial department that wanted to manage across departments, but the taxation department!

That's right, the tax department.After comparing the information from old man Yang, Jia Hongjian, and even Ye Jing's family contacts, we can find that the taxation department is going to launch a new guidance policy within a week—it is expected to be released at the end of January , starting in February, the company's annual advertising expenses are up to 1% of sales, and the excess cannot be included in the cost, but it can be apportioned and carried forward to future tax years. Not to exceed 2% of sales.

Such a new notice, which is expected to be called the "Measures for Pre-tax Deduction of Enterprise Income Tax", seems to be aimed at the intensified advertising war of state-owned enterprises in the past few years.According to the news that Jia Hongjian and the others got, if the taxation department takes care of this matter across banks, it is not considered that the old Wang from the next door came to educate the children of Lao Li’s family—because it is said that starting from 90, the country’s annual corporate income tax The total amount is rising at a rate of more than 12%, which proves that the total amount of social wealth is also rising, and it is rising rapidly.However, the income tax received from state-owned enterprises has only increased by 2% in ten years!From this point of view, of course, it can be considered that state-owned enterprises are lagging behind, and even some well-known elites say that this is tantamount to the state's policy and taxation being too skewed to state-owned enterprises.

But considering that since the 90s, how many state-owned enterprises have been unable to pay wages, how many state-owned enterprises have been forced to transform, and how many state-owned enterprises have gone bankrupt.How many workers have been laid off? When has there been a period of prosperity in the past ten years?How many state-owned enterprises are able to pay income tax if they are not thriving, or if more than 30 of the more than 18 industries are loss-making?People lose money every year, how much income tax do they expect them to pay?In the past 10 years, the state-owned enterprises were weak, and the state retreated and the people advanced. In the process, the state-owned enterprises lost a lot. Under such circumstances, the income tax of state-owned enterprises can increase, but it is not a policy preference, but it proves that the state-owned enterprises have improved, okay?If the policy is really tilted, then there should be no taxation, and the total taxation of state-owned enterprises should be greatly reduced!

on the other hand.I heard that the tax department is going to engage in such an "event" this time.It was mainly stimulated by the Harbin Pharmaceutical Group, which was "covered in the cover".The Harbin Pharmaceutical Group used to spend 99 million yuan in loans to spend 7 million yuan on advertisements in 7, even though it did not have much money.The money thrown out is more than [-] times their own fixed assets!Is this the attitude of doing business safely?Obviously the risk is too great!You can't just see thieves eating meat but not see thieves being beaten.If there is a mistake in the future.This company boasted all of a sudden, is this irresponsible for national assets?

It is even said that the tax department has been very uncomfortable with the advertising war for a few years, and it even started with Qinchi Liquor Industry - it turns out that Qinchi Liquor Industry itself can be regarded as a county-run enterprise.It is also a public enterprise.As a result, when he first went to sell advertisements, he watched Qin Chi spend a lot of money on CCTV every year, but when he was supposed to pay profits and taxes every year, Qin Chi made all kinds of excuses to procrastinate!That's right, every year I owe the state taxes, and as a result, I spend a lot of money to advertise on CCTV every year!If it wasn't for the fact that the country restricted the production of liquor due to food security considerations, and Qin Chi's incident was discovered, it would definitely be a big tax case if it dragged on until now!

And now the Harbin Pharmaceutical Group seems to be going the same way as Qinchi. Although they are not in arrears with taxes, they still make a lot of loans every year to spend on advertising and hire various celebrities.This kind of move seems really risky, too tightrope walking!Originally, this matter should be managed by the shareholders—the State-owned Assets Supervision and Administration Commission and other units, but it seems that the State-owned Assets Supervision and Administration Commission only cares about central enterprises.So for this matter, in terms of business theory, it should be the head of the board of directors, that is, the local government of Harbin Pharmaceuticals called for the suspension of Harbin Pharmaceuticals.After all, it is normal for the board of directors to stop the dedicating behavior of the CEO and other management!

But the problem is that the local government did not stop it, but the tax department came out and stopped it.Then the tax department's way of stopping is also quite strange. The way they adopt is not to use administrative orders to stop rigidly, but to adopt a setting similar to the salary cap of the nba-according to them, only one salary per year can be paid. 2% of the marketing amount can be used as advertising, if it is too much, it will not be included in the cost.It means that if a company has annual sales of 10 billion, then their "salary cap" is only 2000 million yuan.If 2000 million yuan is spent next year, then the tax department will treat the 2000 million yuan in advertising costs as costs, and will not charge corresponding taxes.But if the company spends 1 million yuan a year on advertising, it’s not impossible, but in the eyes of the tax department, 8000 million yuan is not considered a cost investment, which means it has an extra income of 8000 million yuan in sales. Income, and then the 8000 million yuan will also be taxed accordingly!Isn't this very similar to the salary cap of the nba? In the nba team, each team also has a salary cap, and if it exceeds it, a luxury tax will be paid, so as to prevent a team from searching for stars without integrity to form an all-star team!

From this point of view, the level of the tax department is still much smarter than the industry and commerce department in the previous rumors. At least they have learned not to use administrative orders to force them to stop, but to use indirect, more "market" administrative orders to indirectly Influence, it is not like the pattern of parents saying to their son "no matter what your reason is, just don't do it", it has been changed to "I don't recommend you to do this, but if you do it, you will bear the consequences yourself, You want as much money as you want, so you can do it or not.” This kind of effect at least looks a lot more free, doesn’t it?

So at least here, I want to give the tax department 32 likes!But on the other hand, after Jia Hongjian thought about it a bit deeper, he felt like scolding his mother again!Why do you say that?Because don't forget that Jia Hongjian owns a TV station!And the bid price of this TV station is higher than that of CCTV!That's right!If this is done, many state-owned enterprises will pay a lower price when they buy the advertised price. Relatively speaking, the total price may drop, right?Relatively speaking, China Satellite TV will also be affected indirectly, making less money!Does this make Jia Hongjian not want to scold his mother?

But if you want to scold your mother, you want to scold your mother. Jia Hongjian has one advantage, that is, he understands the truth.He won't ignore 21's better policy just because he makes less money. This is mainly because he is not in a hurry to use money, and at the same time, he doesn't just rely on the profit of the TV station.But having said that, Jia Hongjian felt that he couldn't decide whether such a new regulation from the tax department was good or not.It’s hard to say, but this plan is at least quite clever, and it deserves praise.But on the other hand, Jia Hongjian has always been so one-size-fits-all, which is a bit too simple and rude. Can every industry be directly regarded as the same?As far as IBM and GE are concerned, after these two companies started to embrace the thighs of the mainland government, they basically only had one or two advertisements throughout the year to build their image.People make money by making hydropower and thermal power generation equipment. Is this useful for ordinary people to advertise?Therefore, people’s advertising expenses can really be reduced to a mess. One ten thousandth or even one hundred thousandth of the annual operating income is used for advertising, which is already a super high advertising fee.

However, fast-moving consumer goods such as shampoo cannot be like this. Today P&G does not advertise, and if they fail to do so within two years, they will be squeezed out by other companies and withdraw from the Chinese market!Then, the home appliance industry has entered a stage of market saturation. If you don’t develop foreign markets, you can only engage in price wars and advertising wars in the domestic market. What people need is to advertise!Otherwise, the company will lose a lot of money if it is not done well!Once the product is produced, it cannot be sold!

Comparing these few examples, we can find that because different industries target different users, how can they be treated equally?Even in the field of pharmaceuticals, if pharmaceutical companies do not spend their money on advertising, but spend it on "public relations" for doctors in various hospitals, the money paid is the same, and the effect is better. More hidden!Do you really think that enterprises will be as obedient as they were in the planned economy period?Oh, by the way, localities were not very obedient during the planned economy period—don’t forget that in the earliest days, after the central government made some plans, they started projects in one locality, but other localities were jealous, regardless of whether the central government approved it or not. , I first raised funds to start the project, but after I got on the project and lost money, then I had to go to the central government to ask for a name and rescue... This kind of thing is rare?The so-called upper policy has countermeasures, the upper wants to restrict the lower, and the lower really has 100 million ways to bypass it!

By this time, the theme of Jia Hongjian's next special program had already been decided, which was "how long can the tax department's new policy last".After one year, I don’t know how many companies will use various methods to circumvent the regulations of the tax department. What will the tax department do then?Do you just sigh and turn a blind eye, just pretend that such a new policy has never been introduced, or tirelessly add various new regulations?Then the newly added regulations are bypassed?

And just like Jia Hongjian's previous analysis, although the specific handling techniques of such a New Deal are much smarter, the main idea is still simple and crude.It’s really not fair to say so, it can even be said that there is no strong enforceability, or it is full of loopholes!It was too easy for Jia Hongjian to find fault!As for the special program this time, Jia Hongjian wanted China Satellite TV to find fault with the new regulation, and then let the whole country watch how long the new policy lasted until it died down!

However, would this offend people too much? (To be continued..)