In order to expand the scope of production and operation, a food processing enterprise. The establishment of asparagus planting and processing enterprises is as follows:

Scheme 1: The independent legal person subsidiary shall be responsible for its own profits and losses, so that in the next five years, the loss in the first four years will be 5 million yuan, the profit in the fifth year will be 3 million yuan, and the tax payable will be 750,000 yuan. The head office paid 2.5 million yuan in five years, and the company paid 8.25 million yuan in five years, resulting in a loss.

Option 2: set up branches and consolidate accounts, and the five-year loss will not become 5 million. After five years, the total profit of the company is1000+300-500 = 8 million yuan, and the tax is 2 million yuan. The company lost money for five years and increased taxes by 7 million.

As can be seen from the above, it is beneficial to build asparagus planting and processing enterprises into branches, which can reduce the tax revenue by 6.5438+0.25 million yuan in the case of inconvenient profit and loss. However, there is a ambiguity on this issue. Will the head office earn 10000000 yuan or * * * earn 10000000 yuan every year for five years? The above is the version of total profit 1000000 yuan, and the following is the version of annual profit 1000000 yuan.

1. The head office pays tax for five years12.5 million yuan, the independent subsidiary pays tax for 750,000 yuan, and the enterprise pays tax for five years13.25 million yuan.

Second, consolidated accounts. The five-year tax payment is (800+850+900+950+1300) x 0.25 =120,000. Scheme II can reduce the tax payment1250,000.

The above calculation is limited to the conditions given in the title, and other preferential policies are not considered.