Chapter 1990 - New Australian Tricks
"Regarding this," Wang Qiyi flipped a page forward in his notebook, "I inquired with Pei Xiuli after Liu Xiang finished discussing Special Taxes that day. You weren't wrong—that Su Ai is genuinely talented. You see, these hangyuan are still quite different from the brothels we typically conceptualize..."
"Key points, key points."
"Right, right." Wang Qiyi, unperturbed by the interruption, continued marking his notebook with deliberate pen strokes. "Hangyuan industry can't be simply defined as brothel. 'High-end Club' seems more precise terminology. But actually, in the old timeline, I genuinely can't identify which industry benchmarks against hangyuan—there's truly no equivalent."
In Ming Dynasty hangyuan, "sex transactions" constituted merely one component of business operations. The establishments more closely resembled "Entertainment Industry" venues. Dignitaries, wealthy men, and major households regularly feasted and amused themselves here—listening to songs, watching operas, playing Double Six [backgammon-like games], playing Go... Not only did hangyuan maintain "small troupes" capable of performing operas independently, but they also employed "chess attendants," "ball society" [yuan she - football/cuju] members, and other idle attendants for patrons' leisure amusement.
Supporting this entertainment infrastructure, major hangyuan also operated comprehensive logistics departments—not merely cooks excelling at preparing dishes and tea snacks, but also tailors capable of designing and cutting the finest garments, skilled craftsmen producing various jewelry and playthings...
This "small and complete" business model rendered hangyuan tax categories and rates somewhat controversial. But Wang Qiyi felt that rather than debating these business distinctions, starting directly from operating income proved superior.
"...Through our investigation: Hangyuan income basically divides into three categories. First is prostitution fees—nothing much to elaborate. Second is service income: musical performances, singing, banquet provision, et cetera. Third is merchandise sales income—ready-made garments, jewelry, and food sold in hangyuan possess excellent quality, command premium prices, and enjoy considerable market reputation. As for arrangements like long-term mistress-keeping, those also count in prostitution fees. Additionally there's income from comb-up [virginity auctions], but currently this constitutes human trafficking—heavy sentences if caught. It's basically nonexistent now. I think we need not subdivide so meticulously. Directly categorize into two groups: income with sex transactions and income without sex transactions."
"Old Wang, I somewhat grasp your meaning. For transactions involving sex, directly employ Yellow Tickets to inversely conduct this cost to hangyuan from bottom to top, compressing their profit margins in this aspect."
"Precisely. And compared to us investigating hangyuan or hangyuan self-reporting, starting from Yellow Tickets can be characterized as Precision Strike."
"Then regarding hangyuan themselves? Don't tell me—" Ai Zhixin propped his head, raising a hand to halt Wang Qiyi. "Is hangyuan managed as normal enterprise? Impose some heavy taxation, but unnecessary to make it ridiculously prohibitive. After all, service income and sales income constitute legitimate business, correct?"
"Director Ai, correct. My thinking aligns with yours. We must provide hangyuan theoretical transformation opportunities too." Wang Qiyi sensed they could conclude. "Hangyuan themselves don't merely rely on flesh-selling to earn sustenance..."
"Excellent. You'll return and organize this Special Tax Plan?"
"No problem. Anyway I'm idle being idle..."
"Hahahaha, Old Wang, you and your wife truly dedicate yourselves to the Senate."
"Haha, Director Ai, you also take care of your health." Wang Qiyi pretended to glance toward Ai Xinyi's direction. "But this 'Special Tax' Liu Xiang mentioned sounds excessively vulgar. Like being thieves."
"Could we call it Flower Donation?" Ai Zhixin retained lingering apprehension from painful experiences being criticized during the initial Tax Farming debates.
"I propose: tax collected when auditing Yellow Tickets should also classify under Stamp Tax. But the tax item is 'Custom Industry License.' By then, having special Stamps affixed on Yellow Tickets also facilitates inspection. As for hangyuan, simply follow Entertainment Industry classification. Entertainment Industry item under Circulation Tax—old timeline was twenty percent; we'll assign thirty percent. Thus, for entire Custom Industry collection, the tax categories contain no element possibly revealing we're collecting flesh money. Anyway, according to Third Assembly Resolution, only Tax Categories require full Senator General Assembly approval. Tax Items only need Administration Council and Standing Committee passage."
"Brilliant, truly brilliant!" Ai Zhixin's admiration for Wang Qiyi was genuinely sincere this time. Working at grassroots level made the difference—techniques for managing leadership came in sets, also leak-proof. "But stating it this way, our tax item reform should also be placed on the agenda."
"Agreed. If not, let's push it forward seizing this opportunity. Then get Deed Tax implemented too. Give Liu Xiang a Joy on Joy—how about that?"
"Hahaha, excellent. We'll proceed as Elder Brother suggests. But this way, calling tax collected by hangyuan 'Circulation Tax' is inappropriate. I propose better following original old timeline nomenclature—Business Tax [Ying Ye Shui]. Pay tax as long as you're operating business. Regardless what you do. Very appropriate—coverage scope is also extensive."
"That's optimal." Wang Qiyi thought to himself: Big Brother, you've finally discovered Circulation Tax terminology has problems.
Guangzhou's summer in the Little Ice Age remained unbearably hot. Even changed into short-sleeve summer wear, Li Ziyu was drenched in sweat. Watching coolies shaking palm fans awaiting work under roadside shade with chests exposed, Li Ziyu felt his uniform sticking uncomfortably.
Nearly half a month since returning from Lingao. Neither the Bureau nor the Chief had announced his promotion appointment. Though more than one person had patted their chest claiming his "Commission" sat ready in the Bureau Personnel Section, till now this legendary "Deputy Director Commission" hadn't been read to him.
He remained Security Section ordinary staff as usual. Concurrent Patrol Police work—one morning, one afternoon every other day—left him with a breath faintly blocked in his chest. But work still required completion, streets still demanded patrolling. Currently the entire Police Bureau operated as one radish filling many holes—no opportunity for slacking. He could only chat aimlessly with Zhao Gui following behind listlessly.
"Brother Yu, are there Senate ships at Xiangshan Ao currently?"
"Perhaps. That place was originally desolate—just some Dan households [boat people]. Later heard the Chiefs constructed a wharf there."
"I heard Mother Wu say her unworthy son now goes to Xiangshan Ao to be some Navy Student..."
"Oh..." Li Ziyu cared not at all. Too many people joining the military for sustenance these years. Moreover, the Senate's pay was considerably higher—also never defaulted.
"Mother Wu said her son receives at least two yuan payment monthly..."
"How much?!"
"Two yuan, two yuan..." Zhao Gui startled at Li Ziyu's reaction.
Two yuan? Two yuan monthly payment! These illiterate qiuba [soldiers]—on what basis do they receive so much? I, a dignified Police Bureau staff member, literate, busy from dawn to dark, exhausted like a dog daily, only receive two yuan monthly salary. Need to use silver feeding these Dan people begging living on water? The Senate is truly blind! Li Ziyu thought resentfully.
"Ah Gui! Don't scratch anymore!" Seeing Zhao Gui's hand reaching toward his crotch again, Li Ziyu grabbed his baton, delivering a very standard backhand strike.
"Brother Yu, don't hit!" Zhao Gui, fearing pain, hastily retracted his hand. "Brother Yu, ahead is Dong Family Shop. We've wandered all morning—let's rest our feet."
Fair enough. Li Ziyu glanced at the blazing sun overhead. Visiting Miss Dong in this heat wouldn't be unpleasant.
Dong Family Shop bore no resemblance to its former incarnation selling Shandong Pancakes from street stalls with two small huts. Since Dong Mingdang reorganized the establishment under Zhang Xiaoqi's guidance, engaging several new dishes, business had visibly prospered day by day. Plus naturalized citizens in Guangzhou increasing, Dong Mingdang had simply hired two female workers in one breath and taken over an adjacent frontage to expand business area.
Yesterday that room had just been tidied. According to Australian terminology, "Renovation" was complete. Miss Dong was organizing accounts behind the counter awaiting Health Police establishment inspection. Looking up to see Li Ziyu and Zhao Gui approaching, she hurriedly circled to the shop entrance to greet them.
Regarding Dong Mingdang, Li Ziyu felt his emotions were difficult to characterize in one sentence. Initially he'd looked down somewhat—after all, an unmarried daughter showing her face on streets conducting business seemed excessively improper. Later, following contact, he recognized this Miss Dong as a maverick unusual woman; his heart had begun harboring certain other notions. Now, this Miss Dong was both "Model" appointed by Chief Zheng and had cultivated friendship with Chief Zhang of the Finance and Tax Bureau—unknowably superior to himself, a mere patrolman. Seeing her, he felt discouraged. On what basis are some people so fortunate?
Today Dong Mingdang wore a standard Australian outfit—blue and white one-piece long dress. Lotus-root-like white arms exposed completely. For Li Ziyu, who'd witnessed the broader world in Lingao, this wasn't originally rare. Just—just why did seeing Miss Dong dressed thus make him want to swallow saliva? Li Ziyu hastily retracted his thoughts, shifting his eyes to the shop wall. There, besides the previous Health Permit and Tax Registration Certificate, a copper-coin-like sticker had been added below.
"This was just affixed by the Finance and Tax Bureau the day before yesterday." Dong Mingdang's eyesight was exceptionally keen. Observing Li Ziyu's slight puzzlement, she initiated explanation. "This seems to be a Chief's concept—saying whether tax was paid can be seen and known."
This was novel. Li Ziyu leaned forward, examining carefully. Correct—the intricate pattern on this sticker only Chiefs could produce.
"Pay tax and collect this to affix back?"
"Nowhere so simple." Not yet mealtime, the shop was empty. Dong Mingdang arranged Li Ziyu and the other to sit while instructing Lan'er to pour tea. "This sticker is affixed door-to-door by tax officers from the Finance and Tax Bureau after tax payment. All shops paying tax in the first half-year possess them. But these few nearby are different..."
"How different?" Li Ziyu's interest immediately sparked. During his studies originally, he most enjoyed watching these Australians deploying elaborate tricks in ostensibly inconspicuous places.
"Look at mine—white." Dong Mingdang pointed at her wall, then indicated the street opposite. "Shopkeeper Tong over there has green."
"Is there specific meaning?" The Senate excelled most at crafting systems, often striking vital management points. Consequently Li Ziyu knew this new trick inevitably embodied certain new measures.
(End of Chapter)