Chapter 404 Tax Planning: Spending Expense
The 180 acres of land on Jiang Yuanshan's side has a floor area ratio of .
According to this indicator, the new factory can construct buildings of approximately 144072 square meters.
In Luo Yang's vision, the future headquarters building of Guangfan Group will definitely be located in the Guangfan wind power plant area, so the office building of the garment factory does not need to be too large, 1 to square meters will be enough.
The dormitory can accommodate 4 to 6 people in square meters, and the building is 2 to 1500 square meters. Even if there are single and double apartments, it is enough to accommodate more than people.
A space of 5000 square meters has been reserved for supporting buildings such as the canteen.
The remaining 10 square meters or so are reserved for production workshops and warehouses, which is more than ten times the area of the current old factory's production area.
By then, it will be more than enough to cope with the production of four brands even if the sales of all of them increase significantly.
We can even consider building it in phase one and phase two.
As for when it can start.
After Guangfan Wind Energy signs the framework agreement tomorrow, the 180 acres of land can proceed with the procedures of change of use and other procedures.
After Su Yutong left, Luo Yang went over the matter in his mind.
"Chairman, I didn't expect you to come here today. I just had something to deal with, so I was a few minutes late."
"It's okay. I just finished talking to Manager Su, so I took this opportunity to change my mind."
Luo Yang smiled and gestured, "Accountant Jian, sit here and talk."
He was also curious.
In terms of finance, usually people don’t proactively seek him out to report things, either because of signing and approving orders, or the monthly or quarterly financial meetings, or because he wants to know some data.
"Chairman, we have too much money in our account. We need to find a way to spend some of it."
Jian Yueqin is not like Shang Guozheng. After sitting down, she can share a cigarette with the boss and exchange a few words.
She got straight to the point right away.
Luo Yang: “.”
"Although all the profits in the first four and a half months of this year were allocated to Fengshang Men's Wear, as of the end of last month, the surplus accumulation has increased again."
Although Jian Yueqin has gray hair, her memory is not bad.
She didn't have a single piece of paper in her hand, but she talked about the company's financial data without any pause.
"The company's current profits come mainly from three major sources: the domestic market for sexy lingerie, overseas markets, and men's clothing."
Jian Yueqin reported: "Since April, the average monthly profit of sexy lingerie in the domestic market has exceeded 2500 million. The profit from this item alone has exceeded million. Although the overseas market was opened up later, it now has 650 million US dollars in foreign exchange. Men's clothing is not as good, but the total profit is more than 3000 million."
According to the numbers just now, Luo Yang simply added them up in his mind and it was already over 2 million.
"There are still two months until the end of the year. If we add in the expected earnings, this year's profit should be more than 3 million yuan."
More than 3 million!
An overseas order for sexy lingerie worth 1000 million yuan should be sent in these few days. As long as the shipment is completed within two months, the profit from this order alone will exceed 7000 million yuan.
As for the domestic market segment of sexy lingerie, because of the price war started by the companies themselves, although the final result is hard to predict, the sales revenue data in November and December will definitely skyrocket, which is far from being able to be sustained by a profit of 11 million.
It doesn’t matter whether the revenue of 10 or 20 million from men’s clothing is counted or not.
The original two-half policy only lasted until July this year
As a financial officer, it is necessary to remind business owners: it’s time to spend some money!
Of course, as the company's financial director, Jian Yueqin will definitely do tax planning for the company. However, compared with the company's own profit scale, conventional tax planning really cannot save much money.
When it comes to taking risks, she is old and has many children and grandchildren. She will not and cannot go astray.
"Accountant Jian, I have an idea in my mind, but I don't know if it will work."
Inspired by Jiang Xiaobai's previous experience, Luo Yang conceived a way to "spend money".
"If the company buys a piece of land before the end of the year for the construction of its own factory, does this money count?"
“The purchase of fixed assets used for production and operation is a reasonable expense and falls within the scope of deductible input tax, which can reasonably reduce profits.”
Jian Yueqin nodded and said, "Moreover, the purchased land will be included in the company's fixed assets. According to the new VAT reform policy promulgated in 09, as a fixed asset of real estate, it does not fall within the scope of VAT, so it does not involve VAT."
"Snapped!"
Luo Yang couldn't help but pat his thigh.
180 acres of industrial land, even if the price is calculated at 70 yuan per acre, it would cost million yuan!
So when he explained the specific matters to Jian Yueqin, the financial director immediately showed an expression of joy on his face.
All ideas are clear.
For example, Su Yutong, didn’t she have the idea of entering the women’s underwear market before?
It’s better to do it in advance.
The purchase of production equipment is a fixed asset investment, and the salary of hired designers is a labor expense.
Anyway, just keep the 100 million yuan that Luo Yang needs.
In the following period, Jian Yueqin even discussed with Luo Yang the matter of making charitable donations before the end of the year.
Although hundreds of thousands are not a lot, a small amount is still meat. What's more, it can leave a good reputation in the local area. Why not do it?
The two chatted for more than half an hour.
Before leaving, Jian Yueqin repeatedly reminded her boss to spend the money for buying the land before the end of December.
As soon as the finance department left, Shang Guozheng walked into Luo Yang's office.
"Mr. Shang, I was just talking to Accountant Jian about the sudden spending. Can you replace the cars?"
Shang Guozheng currently drives an Audi A6, and has also bought two Passats, a Buick Business, and a Santana 2000. It's not shabby, but it's definitely not luxurious. "Huh?"
Even if Shang Guozheng was willing to do this, he couldn't show any joy on his face.
Only 1 million was spent in the first half of the year!
When Luo Yang saw his expression, he came to his senses and started laughing.
He handed him a cigarette and continued, "Okay, I won't ask you about this. I'll ask the administration to do the centralized purchasing later!"
As for the factory's original cars, they were being depreciated at the end of the year and were sold at a low price.
The buyer must be a family member. My mother has so many brothers and sisters, so I can just consider it as a half-sale and half-gift.
Unlike discussing business with Jian Yueqin, his chat with Shang Guozheng was relatively casual.
Luo Yang moved to the tea table and listened to his work report while drinking tea.
"Chairman, the layout of Fengshang men's wear has been completed in 16 major cities in the Yangtze River Delta, plus several surrounding provincial capitals. The next step is to deepen the market."
Shang Guozheng did not act casually because of Luo Yang's attitude. After sitting down, he went straight to the point.
"Then what are you going to do next?"
The completion of the layout of Fengshang men's clothing also means that the store layout of Coolpad men's clothing has also been completed. Since the intention is to deeply penetrate the market, there must be corresponding plans.
“Although brand awareness is not something that can be achieved overnight, necessary advertising is also an effective means.”
Shang Guozheng showed a trace of embarrassment on his face: "The relevant advertising contracts signed in the first half of the year will expire in December. I would like to expand the scope of subsequent media publicity and make the investment more intensive!"
“What was the original plan, and what is the current plan?”
Luo Yang asked patiently: "Is the profit from the two men's clothing stores enough to support your plan?"
"The original annual advertising expenses for 12 were 1800 million, of which 1200 million was for Fengshang Men's Wear and 600 million for Coolpad Men's Wear."
Shang Guozheng was observing Luo Yang's expression as he spoke.
Seeing that he was smiling all the time, I had no choice but to bite the bullet and say, "We want to increase the annual advertising expenses to around 2500 million. Our own profits can support it."
I saw that men's clothing could make money, although the speed was not fast, but at least I made money.
Now we have to take money out of the boss's pocket, even beyond the plan. If it were a more slippery subordinate, he wouldn't even mention it.
It can be seen that Shang Guozheng is still devoted to his work and wants to develop men's clothing business.
"I have no objection in principle."
Luo Yang was silent for a moment and then replied: "But during the bidding process, the group audit must intervene!"
When he was the marketing director of Jincheng Real Estate, he had dealt with advertising companies and knew that there were a lot of tricks involved, it was just a matter of a little more or a little less.
With an advertising contract worth 2500 million being handed out without any supervision, it would be no problem to make a few million if you are a little ruthless.
It is impossible to take nothing at all. The involvement of audit can at least make sure that the money spent is worth it.
I chose the people myself and gave them considerable trust.
Luo Yang hopes that he and Shang Guozheng can have a good beginning and a good ending.
"Chairman, rest assured. Even if you don't tell me, I will take the initiative to ask the audit department to intervene."
Shang Guozheng was not stupid, and he knew what Luo Yang meant by this: "Fengshang Men's Wear has invested so much money and energy, aiming to become a well-known domestic business men's wear brand. You will give me a bonus in proportion to the year-end profit. This is what I am striving for!"
When a team is in a thriving stage, its internal management mechanism must operate in an orderly and smooth manner.
And the mental outlook of employees will be relatively positive.
When the structure is stable and the expansion is basically over, and the company starts to talk about factions and seniority, management costs will definitely surge and internal friction will increase accordingly. The company's mechanisms will no longer be updated frequently, but will operate by inertia.
This is not only true in enterprises, but also in a country as large as a country. It is inevitable.
So it is not surprising that Shang State has such a mental outlook at this stage.
“It’s good to have this kind of spirit.”
Luo Yang smiled and said, "Work hard and try to get Fengshang Men's Wear listed within five years. I will definitely not be stingy with incentive shares by then!"
Song Wan can give Kunpeng Technology 5% of its equity.
If Shang Guozheng can get Fengshang Men's Wear to the stage of going public, what would be wrong in giving him a few points of equity incentives?
Luo Yang is obviously almost two years younger than Shang Guozheng, but when he said these words, there was no sense of incongruity at all.
"Oh, that's right. I can give you a suggestion."
The topic just now was a bit heavy, so Luo Yang switched to something else: "Some time ago, I invested in a TV series about urban white-collar workers' emotions. We can provide the male lead's costumes for this drama for free. I don't know if it's too late now."
"Hey, the chairman has this kind of connection?"
Shang Guozheng's eyes lit up: "This is what I wish for. If the TV series becomes popular, our clothing brand will be promoted repeatedly during the broadcast cycle. It's a typical example of spending little money to achieve great things!"
"Well, I happen to be going to the capital for some business next week. I'll ask then."
Monday is almost over anyway, so there’s no need to rush for one or two days.
When it comes to the topic of going to the capital, Luo Yang's thoughts can't help but drift away.
Who will I meet this time?
It’s the end of the month now, so don’t be stingy with your monthly tickets, give them all to me. I can handle the filling of your tickets!
(End of this chapter)
