Tax Time

At six in the morning, Ning Yifan changed into his running clothes and headed out.

Unlike usual, today he wasn't going out alone.

Dressed in a tracksuit and white sneakers, Android No. 18 kept close behind Ning Yifan, staying alert to their surroundings and ready to protect him at the first sign of trouble.

After running five kilometers, they passed the guardhouse on their way back. Ning Yifan saw Teacher Saitama, dressed in a security uniform, sprawled across the desk and pretending to sleep.

As Ning Yifan approached, the automatic gate at the entrance opened to let him and Android No. 18 through.

Back at the three-story building where he lived, Ning Yifan went to wash up while Android No. 18 got busy in the kitchen.

She made a simple pot of porridge, then took the sour long beans and stir-fried pork Ning Yifan had made the day before from the fridge and warmed them in the microwave.

By the time Ning Yifan had finished washing up, the hot meal was ready.

After breakfast, Ning Yifan headed out with the documents he had prepared.

Today's destination was the Dujiangyan Local Taxation Bureau.

It was the end of the year, which meant it was time to pay this quarter's taxes.

As usual, they took a taxi. Ning Yifan got in first, followed by No. 18. When she climbed aboard, the car visibly sank under her weight, making the driver glance at Ning Yifan and Android No. 18 in surprise.

Aside from marveling at Android No. 18's exquisite looks, however, the driver noticed nothing unusual.

"The car feels so sluggish today, like it's packed with passengers!" the driver muttered, baffled. He even wondered whether something was wrong with the car.

Only after Ning Yifan and Android No. 18 got out and the driver started the car again did it suddenly feel like it was back to normal.

Watching the confused taxi driver pull away, Ning Yifan thought, Maybe I should buy a car?

Android No. 18 weighed 350 pounds—about as much as two or three adults!

Adding a driving program for No. 18 wouldn't be difficult for Ning Yifan.

I'll think about it later. I'll probably be buying Dad a gift in a few days, so I can pick up a car for myself then.

With the New Year fast approaching, Ning Yifan had spent almost the entire year away from home and hadn't visited much. During this traditional Daxia holiday, he planned to set aside about a month to spend more time with his parents and family.

Wearing an ordinary insulated tracksuit and carrying the tax forms and supporting documents he had prepared, Ning Yifan walked into the Dujiangyan Taxation Bureau.

Android No. 18 waited for him on the street outside.

With the year drawing to a close, quite a few people were at the bureau to handle their affairs. Ning Yifan took a number and found a seat to wait.

About half an hour later, his number was called. He picked up his documents and went to Counter Seven to take care of his business.

The clerk at Counter Seven was a young woman in her twenties. When Ning Yifan walked straight up and sat down in front of her, her cheeks flushed. In a sweet voice, she asked, "Hello, how can I help you?" As she spoke, one thought echoed through her mind: So handsome, so handsome, so handsome.

"I'm here to pay this quarter's tax on my company's business income. These are our company documents and accounts." Ning Yifan handed them over.

"Of course. Let me take a look." The clerk picked up the documents. The first thing she saw was the declared amount for the sole proprietorship's business income: a nine followed by a long string of digits.

Shenma Technology Company's earnings this quarter, after costs, came to nine billion.

The clerk looked at the figure, then looked up at Ning Yifan.

He's so young, and he's already sick. He's so handsome, too, yet he imagines he's a billionaire!

Still, out of a sense of duty, the clerk patiently continued reviewing the documents.

The company's business orders and purchase expenses had all been documented with impressive care!

Then she noticed the name Shenma Technology Company on the paperwork and suddenly remembered the big-screen projector her family had recently bought. Wasn't that made by this company?

"Um, sir, please wait a moment. I need to report a case like yours to my supervisor."

Carrying Ning Yifan's documents, the clerk hurried off to find her superior. The two of them spent five minutes reviewing everything, confirmed that the documents were genuine, then went to speak with the bureau director.

Looking over the documents Ning Yifan had submitted, the director couldn't help exclaiming, "So this small sole proprietorship has declared taxes of as much as 3.1 billion for the quarter!"

"And the supporting documents are very thorough!"

"Shenma Technology Company is in our jurisdiction? This young man, Ning Yifan, made that much in just one quarter!"

"But I remember seeing a post on Weibo about several major companies trying to acquire Shenma Technology Company and offering an astronomical price. It seems those companies had a good eye for opportunity!"

"This man's a god of wealth. We need to treat him with care!"

"Let's work overtime tonight and calculate this company's exact tax obligations!"

"All right, don't keep him waiting too long. Get back to him as soon as possible."

With the director's instructions, the clerk hurried back. When she looked at the handsome young man sitting at the counter again, she could only marvel at his looks and his age. All other thoughts were gone. Sometimes, a person's success could be so overwhelming that others felt they weren't good enough for him.

"We've received your documents. The tax bureau will calculate your personal tax obligations as soon as possible. Please wait while we complete the calculations. After that, the bureau will contact you again to coordinate the payment with your bank. You can leave the rest to the bank; there's no need for you to come in person again."

"Understood!" After handing over the relevant documents, Ning Yifan returned to Shenma Technology Company to pack his things for the trip home.

That evening, at the Taxation Bureau, the director and a large group of civil servants worked overtime to audit Shenma Technology Company's accounts.

They finished reviewing the company's accounts in less than an hour, much faster than the director had expected.

Shenma Technology Company's tax records were clear and straightforward, with no debts, equity issues, or anything of the sort.

As a sole proprietorship, Shenma Technology Company's every source of income was clearly documented, from early sales through its Taobao and JD.com flagship stores to its later work as a key component supplier for the five major home appliance companies. Every transaction was clearly recorded.

There were few expenses, too. Aside from raw materials, the only significant costs were the equipment and factory buildings. These purchases were all backed by invoices or other records.

The money flowing through Ning Yifan's personal account, checked against his company's account, matched up perfectly.

After several rounds of verification, the audited tax amount matched what Ning Yifan had declared: a total of 3.156 billion yuan in taxes.

Shenma Technology Company alone contributed as much as hundreds or even thousands of small companies in Dujiangyan City.

A sole proprietorship is a for-profit economic entity invested in by a single natural person, with all assets owned by the investor.

The sole proprietorship is one of the oldest forms of business and is still widely used in commerce today. Its defining features are that one person invests and one person operates it.

The proprietor is personally responsible for profits, losses, and risks, making it a privately owned business. Along with companies and partnerships, sole proprietorships are a form of business entity, but they carry unlimited liability.

The personal income tax threshold for a sole proprietorship is the same as that for individual income tax: 5,000 yuan. A sole proprietorship is one type of business entity.

Shenma Technology Company was subject to the highest tax rate of 35%.

The next morning, Ning Yifan returned to the Taxation Bureau. With a bank customer service representative guiding him, he completed payment of the quarter's taxes, totaling more than 3.156 billion yuan.

After paying his taxes, Ning Yifan had earned a little over 5.853 billion yuan this quarter.

That afternoon, after paying his taxes, Ning Yifan took a car to the high-speed rail station and boarded a train home for the New Year.

While waiting for the train, Ning Yifan called his mother at home. "Hey, Mom, I want sweet-and-sour carp for dinner tonight!"

His mother asked curiously, "Are you on vacation?"

"Yeah, my break started today!"

There were nine days left before the New Year.

Even though Ning Yifan had given himself time off early, the factory continued to run fully automatically. Every evening, trucks from the major home appliance companies brought in raw materials and took away the finished Phantom Projector components.

Over the phone, his mother happily said, "No problem. I'll go buy fish in a little while."

"By the way, what time's your train? I'll ask your dad to pick you up."

"It gets to the East City high-speed rail station a little after five. Don't worry, I'll just get a taxi."

"Why take a taxi? It's almost New Year, so they're hard to find. Besides, your dad's home for the holidays and doesn't have anything to do. I'll have him drop me off at the market, then he can pick you up. After he gets you, he can pick me up on the way home."

"All right, then..."