Rebirth: Fan Debiao rises from the Liaobei land

Four or five days later, Old Qian's anger subsided by half.

In the opulent private room on the third floor, the ashtray was full again. Li the gap-toothed and Zhou the planner stood to the side, barely daring to breathe.

"What did the Industry and Commerce Bureau say?" Old Qian asked, his voice a little hoarse.

Zhou, the planner, pushed up his glasses: "Zhang Laosan was released, supposedly due to insufficient evidence. However, Section Chief Wang privately sent someone to say that if anyone does this kind of thing again, they'll all be caught in the crossfire."

Old Qian slammed his hand on the table again: "Damn it! Fan Debiao's become a star in the Industry and Commerce Bureau now? A fucking industry role model?"

"Mr. Qian, calm down." Planner Zhou leaned forward. "Last time, we were unprofessional and got caught by the experts. This time, we'll try a different approach. No matter how capable Fan Debiao is, he still has to follow the law."

"What approach?"

"Taxes," Zhou said in a low voice. "How much does Dexing Communications make a daily turnover? At least tens of thousands. With such a big business, how can there be no tax evasion? Let's send someone to buy phones, without an invoice, and get a discount. He'll definitely be happy—no invoice means no accounting entries, and less tax."

Old Qian squinted: "And then?"

"Then we'll go to the tax bureau and report him for tax evasion," Zhou, the planner, laughed. "That's much tougher than the business registration bureau. If it's verified, he'll have to pay back the taxes and be fined, which will be a real headache for him. Even if it's not verified, it'll still keep him busy for ten days to half a month."

This time, Li Huoya learned his lesson: "Planner Zhou, is this going to work? Fan Debiao is so shrewd..."

"Smarter? Smarter than the tax bureau?" Zhou waved his hand. "Businessmen all have a gambler's mentality. Who wouldn't be happy to pay less tax? We bought three mobile phones, which is enough to file a case. As long as he didn't issue an invoice, we'll sue him without hesitation."

Old Qian pondered for a while, then became cautious: "Don't come up with some kind of laser patch again, making us a laughing stock."

"No way!" Zhou, the planner, patted his chest confidently. "The tax issue is a done deal. No matter how capable Fan Debiao is, can he possibly change the tax bureau's system?"

Old Qian stubbed out his cigarette: "If this doesn't work, you two get the hell out of here."

Two days later, around 9 a.m., Dexing Communications had just started operating.

"Boss, do you have a Nokia 8850 in stock?" A middle-aged man who looked respectable stood in front of the counter and spoke loudly.

Xiao Juan looked up and said, "Yes, gold is 5,200 and silver is 5,000."

"Give me three gold ones." The man pulled a wad of cash from his bag. "Well, our company has a process for reimbursement, and it's troublesome to issue too many receipts. I don't need receipts for these three, so give me a discount."

Xiao Juan turned to look at Fan Debiao.

Fan Debiao was talking to Gangzi when he walked over and looked at the man: "Doesn't TV station require tickets?"

"Yes, no tickets needed," my cousin said. "Give me a fair price, and we'll settle in cash. Let's get this over with."

Fan Debiao lit a cigarette and took two puffs: "Three units, fifteen thousand three. No invoice. But buddy, without an invoice, there's no nationwide warranty!"

"I know, I know, it's for the company. If it breaks, we'll fix it ourselves." The man waved his hand. "Just tell me if it's okay or not."

Fan Debiao lit a cigarette, took two puffs, and then raised his voice by half: "So, three units, fifteen thousand. No invoice, I'll write you a receipt. You're voluntarily opting for the discount, right?"

The man paused for a moment, then shouted back, "Why are you yelling like that? Want to fight?"

Fan Debiao laughed and said, "Tiezi, I'm naturally loud. You're voluntarily opting for the discount instead of a receipt, right?"

The man was somewhat annoyed and said impatiently, "Yes, yes, I don't need an invoice. Just hurry up and issue one, stop dawdling!"

Fan Debiao asked Xiao Juan to issue a receipt, which stated: "Received 15,000 yuan in cash today for the sale of three Nokia 8850 mobile phones, serial numbers ×××, ×××, and ×××."

Gangzi came in from outside and looked at the man's back: "Brother Biao, this guy looks unfamiliar."

"Write it down." Fan Debiao clipped the receipt into the ledger. "Three Nokia 8850s, serial numbers recorded. Money deposited, taxes collected as usual."

While registering the documents, Xiao Juan asked, "Mr. Fan, are you really filing taxes? There's no invoice yet..."

"Even without an invoice, you still have to get reimbursed," Fan Debiao said firmly. "You have to pay whatever you're owed, not a penny less."

Three days later, at 2 PM.

There were a lot of people inside Dexing Communications when two people in tax uniforms came in.

"Is Fan Debiao here?"

Fan Debiao came out from behind: "That's me."

The leader was a middle-aged man wearing glasses, surnamed Zheng, from the inspection department: "Boss Fan, someone has reported that your store is evading taxes. This is the inspection notice; please cooperate."

A buzz of discussion erupted in the store.

Fan Debiao took the notice, glanced at it, and smiled: "Section Chief Zheng, all our store's income has been accurately recorded and taxes have been paid in accordance with the law. We welcome your inspection."

"Alright." Section Chief Zheng didn't waste any more words. "The whistleblower said that he bought three Nokia 8850s from you three days ago without getting an invoice. Is that true?"

"Yes," Fan Debiao nodded. "The customer voluntarily opted not to use an invoice and enjoyed the discount."

"Voluntary?" Section Chief Zheng looked at him. "Boss Fan, not issuing invoices and not recording transactions isn't a matter of voluntariness. It's illegal."

Fan Debiao remained calm and said, "Section Chief Zheng, let's talk inside. Let's not disturb the customers."

"Let's say it right here," Section Chief Zheng said in a low voice, but everyone in the room could hear him. "Tax inspections must be open and transparent."

Fan Debiao nodded: "Xiao Juan, bring me the sales ledger from the 3rd. Also, pull up the surveillance footage from that day."

Xiao Juan quickly ran inside and came out a moment later carrying the account book. In the back office, Gangzi had already started checking the surveillance footage.

Fan Debiao opened the ledger: "Section Chief Zheng, look, three days ago, on November 5th, our store sold a total of eleven mobile phones. Among them were three Nokia 8850s, priced at 5000 yuan each, totaling 15,000 yuan. The income has been recorded in the books, and it's here."

Section Chief Zheng took the ledger and examined it carefully. Indeed, 15,000 yuan was recorded in the daily income column. He then turned to the tax accrual page and saw that the corresponding business tax and urban construction tax for that income had been accrued.

"These accounts are quite well-maintained," Section Chief Zheng said, looking up. "How can you prove that this revenue came from those three mobile phones? And how can you prove that the customer voluntarily opted not to submit an invoice?"

"The surveillance footage can prove it." Fan Debiao had Gangzi bring out the monitor.

The black-and-white footage begins to play. Three days ago, at 9:23 AM, a well-dressed man entered the store and wanted three Nokia 8850 phones. After some haggling, Fan Debiao finally quoted 15,000 yuan and issued a receipt.

The video is crystal clear, and the audio is recorded even more clearly. The conversation between Fan Debiao and the man sounds like they are about to fight, arguing and trying to provoke each other.

"This is the receipt stub." Fan Debiao took the paper out of the ledger. "According to our regulations, our store records all income without issuing invoices and accrues taxes accordingly."

Section Chief Zheng took the receipt, examined it carefully, compared it with the surveillance footage, and nodded.

But he wasn't finished: "Just having the books isn't enough; we need to check the system. Did you report this income for taxes?"

"It's been filed." Fan Debiao asked Xiao Juan to bring a copy of the tax return. "We filed and paid the tax on the 10th of this month. You can check it in the system."

Section Chief Zheng instructed his assistant to make the call on the spot. A few minutes later, the assistant hung up and nodded: "Section Chief, I checked. Dexing Communications' declared revenue matches the accounts, and the taxes have been paid in full."

The shop was quiet.

Section Chief Zheng was silent for a moment, then returned the receipt to Fan Debiao: "Boss Fan, your practice... is very standard."

He turned around, addressed all the customers in the store, and raised his voice: "After inspection, Dexing Communications has been found to operate in a standardized manner, pay taxes in accordance with the law, and even declare all income for which no invoices were issued. They are a model taxpayer in Kaiyuan!"

A round of applause erupted.

Section Chief Zheng then turned to Fan Debiao and lowered his voice: "Boss Fan, we will deal with the whistleblower seriously. Malicious reporting and interference with normal business operations are illegal."

"I understand, thank you, Section Chief Zheng." Fan Debiao offered him a cigarette.

After the tax officials left, the store erupted in chaos: "My God, they're reporting taxes even without invoices?"

"This boss is so honest!"

"I'll definitely buy my phone here from now on, no worries!"

Fan Debiao cupped his hands in greeting: "Gentlemen, doing business is all about integrity; not a penny of tax should be missed. Today, we thank the tax bureau comrades for clearing our names! Here's the deal—everyone who buys a phone today will receive a free original phone charm!"

On the glittering third floor, Old Qian kicked the coffee table, yelling, "You bunch of good-for-nothings! You failed to report it once, but you bought four phones! You've thrown in almost 20,000 yuan!"

Li, with his gap-toothed grin, counted on his fingers: "Mr. Qian, a Motorola V8088 costs 5,800 yuan, and three Nokia 8850s cost 15,000 yuan, totaling 20,800 yuan..."

"You think you can calculate this?!" Old Qian's eyes were bloodshot. "Do I own a karaoke bar or a mobile phone shop? Huh?"

No one dared to utter a sound inside.

"A model taxpayer?" Old Qian squeezed out the words through gritted teeth. "Fan Debiao has become a model taxpayer?"

"Mr. Qian, I...I really didn't expect this..." Zhou, the planner, was sweating profusely. "What kind of business owner doesn't issue invoices but voluntarily declares taxes? Isn't that stupid?"

"You're the idiot!" Old Qian stood up, pointing at Zhou the planner's nose. "That's called following the rules! That's called professionalism! You, wearing glasses like a four-eyed dog, know nothing about business!"

"The Industry and Commerce Bureau and the Tax Bureau have now become Fan Debiao's shields! He's even touted as an industry role model and a model taxpayer! Am I just going to get myself killed by him?"

Zhou, the planner, pushed up his glasses, his small eyes darting around again: "President Qian... I, I have another plan."

Old Qian glanced at him sideways, his eyes looking at him like he was looking at a dead man.

"If this doesn't work out this time, I'm really fired." Zhou, the planner, swallowed hard. "What's Fan Debiao's hottest topic right now? It's the pre-sales of TCL and Xiaxin. They'll be launched in October, and he's already collected several hundred deposits..."

"What about a deposit?" Old Qian asked irritably.

"We've collected the deposits, but what if the goods don't arrive?" Zhou, the planner, lowered his voice. "Or what if the goods arrive but there are problems? Won't those who paid the deposits cause a huge uproar?"

Old Qian squinted: "Be more specific."

Zhou, the planner, leaned close to Lao Qian's ear and whispered something for a while.

As Lao Qian listened, the anger on his face gradually subsided, replaced by a sinister expression.

"That's a pretty underhanded move."

"I guarantee he'll go out of business," Zhou the planner said. "Then it won't be as simple as the tax bureau praising him."

Old Qian remained silent for a long time before finally nodding.

"Okay, that's settled. If we mess this up again..."

"I'll jump into the Liao River myself," Zhou said through gritted teeth.