1, the tax pain of trading enterprises
False increase in real profits: Due to the high Mao Lijiao of products, the tax burden of value-added tax and enterprise income tax has been high, and some invisible expenditures cannot obtain bills, so it is impossible to carry out cost accounting, and the tax burden of enterprises is much higher than that on the actual books.
In fact, enterprises can't get bills: because enterprises often face different purchase prices when purchasing, in order to obtain more profits, enterprises often have no goods to invest; Some expenses need to be used for market public relations and relationship maintenance, and most of them are individuals, so they can't provide formal investment and can't be deducted reasonably.
The tax rate is high and there are many taxes to be paid: according to China's current tax system, the purchase and sale of goods are managed by value-added tax, and the difference between purchase and sale is paid by 13% value-added tax. Pay 25% enterprise income tax on enterprise profits at the end of the year; Shareholders pay dividends and then collect 20% personal income tax. The tax burden is really not small, and the actual profits obtained by enterprises are greatly reduced.
2. Tax schemes suitable for trading enterprises
Tax refund for limited parks: set up branches or subsidiaries in places with preferential tax, and then the enterprises will divert their business according to their own conditions and pay relevant taxes in the parks, and then the local finance will give the enterprises a certain return reward according to the implementation of payment.
Quota collection of individual industrial and commercial households: set up individual industrial and commercial households in tax preferential parks and apply for quota collection. The tax rate is as low as %-3%, and 4.5 million yuan can be invoiced. There is no need for an enterprise entity to work, and the existing business model and business address of the enterprise are not changed.
Special invoice for the park: individuals can issue invoices to trading companies through the tax park, check individual taxes in the tax park, apply for invoices in their own names, and pay taxes at 2%-3% of the comprehensive tax burden. Individual taxes are not included in the annual final settlement, and tax payment certificates are issued, so enterprises and individuals will no longer pay other taxes.