第一百四十九节 工商业税种
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艾志新认为，虽然广州的商铺没有现代会计制度，但是大多数商铺都采用四柱清算法，营业情况有账本可稽。而且明代无论官方还是民间，记账算账基本上是按照这套会计法，懂的人很多，可以找到不少现成的“账房先生”暂时利用。
利用这些特点，他决定采取“自报实缴，轻税重罚”的模式来征收，由工商户自己进行报税，税务部门定期随机抽检各家店铺的营业收入和利润情况……
艾志新正翻看资料，几个士兵搬着几十本硬面本子进来了。一个办事员禀告道：“首长，这是林首长要我移交给您的《广州工商户资料汇编》――请您签收。”
这些册子是市政府根据工商总会上报的名单和城工部收集的材料汇编成的――上面罗列了所有“有固定店面的永久性店铺”，上到高举这样的大海商，下到街头巷尾的杂货铺子……无一不有。里面相当详细的罗列了店铺的地址、经营范围、营业状况、掌柜姓名和雇用情况。除了城工部以前的积累资料之外，这些资料的收集全靠了入城以来的一系列行政工作：清查户口、钉门牌、工商登记……如果没有这些早期工作，艾志新除了靠工商总会去摊派“合理负担”之外，大概也玩不出什么新花样来。
艾志新的皮包里已经作了一份基本的计划，大致来说他准备开征财产税、流通税和印花税这三大类，。
第一列是财产税，征收对象是农地财产，商地财产，巨型宅地财产，以及商船，工矿等相关财产。具体到税种上他准备征收：房产税、城镇土地使用税、车船使用牌照税、车船购置税、契税、遗产税和奴仆税。
第二是流通税，征税理由用于维护商品市场秩序。营业税不分具体细目，大致来说只要发生经营行为，获得营业收入全都列入征税的范围――自然是有一定的免征额度和范围。其中最重要的就是从从新建立起来的广州的批发市场这个流通环节上征收。
第三是印花税，地契更换，契约交易需要元老院的法律认可和保护。征税对象，船只的出航许可证贸易，地契证，房契证，经营许可证，股权证，各种证都需要元老院的威权的维护。
最后是地方的行政附加税，附加在流通税环节上征收。艾志新和刘翔商议下来，决定开征城市清洁费、地方治安费、城市建设费和教育费四项。这四项税收由广州地方政府使用。其余税种全部为国税，征收之后再根据实际情况返还部分。
海关方面的关税、停泊税和吨位税，因为这块不归他负责，他就暂时没有作计划，至于食盐和烟草专卖，他暂时没有什么特殊的想法，因为按照旧时空的专卖做法，是需要一整套班子的，他现在连税务机关都没法健全，当然谈不上搞专卖系统的。所以依然是采取在临高时候的办法：在批发源头环节一次性交税，然后由分销商分销的做法。至于对烟叶和盐场的垄断，这事情就可就复杂了，需要动用的资源也不是他这个财税局长能支配的。
艾志新把册子大概看了几页，心里基本上有了底。这时候市政府派来了通讯员：刘市长请他去开会。
“什么会议？”艾志新刚刚进城，手上事情一大堆，屁股还没坐热就要开会，如果和财税工作没什么关系的，他就敬谢不敏了。
“是关于风俗业整理的会议。”
“你转告刘市长，我手头事情太多，就不来参加了……”艾志新皱眉道。心想这刘翔也是当官当出派头来了，开个会也要凑人头。
“刘市长说了，这会议和您有关。”刘翔大概早就知道他不准备去，特意关照了通讯员，“整顿会议上要讨论广州的风俗税问题……”
艾志新立刻改了主意：“我这就去。”()
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