Planning scheme of individual proprietorship enterprise's tax verification and collection
First, the concept and characteristics of a sole proprietorship enterprise
1. The concept of a sole proprietorship enterprise: that is, it is operated, owned and controlled by individuals, and individuals bear the business risks and enjoy all.
Enterprises with operating income.
2. Characteristics of a sole proprietorship enterprise: The establishment and dissolution procedures of the enterprise are simple, and the funds after tax are equivalent to all investors.
Funds can be directly transferred from public to private.
Second, the concept and conditions of the approved levy
1. The concept of approved collection: approved collection refers to the fact that the taxpayer's accounting books are not perfect and the information is incomplete, so it is difficult to check the accounts, or
If it is difficult to accurately determine the taxpayer's tax payable for other reasons, the tax authorities shall adopt reasonable methods to verify the taxpayer's tax payable according to law, which is referred to as approved collection.
2. Approved collection conditions: Article 35 of the Tax Administration Law stipulates that although the taxpayer has set up account books, the accounts are confusing or running.
The tax authorities with incomplete information and difficult verification of income vouchers and expense vouchers have the right to verify their tax payable.
Three, independent verification and collection of billing and tax rates
Industry case
First, CSO services in the pharmaceutical industry.
[Applicable] Two-ticket reserve price investment promotion enterprises are forced to switch to high commission system, and the real marketing promotion activities are unreasonable.
Accounting vouchers and expenses cannot be reasonably spent.
[Solution] Establish a wholly-owned CSO company, such as market research and promotion activities (departmental meetings, academic conferences, etc. ),
Medical consulting services and other real daily marketing tasks that must be carried out, and finally through the project acceptance with commission services.
Declaration type, income tax application for approval and collection, small-scale and general taxpayers can.
Two, the commercial industry approved levy
[Applicable] The profit of the product is high, some expenses can't get reasonable accounting vouchers, and the VAT deduction chain is broken.
[Solution] Set up a sole proprietorship enterprise to undertake product sales business and apply for income tax verification and collection, which can be used by small-scale and general taxpayers.
Three, the construction industry approved separately planning
1. Architectural design services
[Applicable] Designers have high income, high taxes, high labor costs and social security pressure of construction enterprises, and they cannot obtain reasonable accounting vouchers.
[Solution] Set up a sole proprietorship enterprise to undertake architectural design projects and handle income tax verification and collection, which can be used by small-scale and general taxpayers.
2. Mechanical leasing service
[Applicable to] The lessor is unable to provide effective service invoices, the lessor has no financial and taxation expertise, and the lessee's deduction chain is broken.
[Solution] The lessor establishes a sole proprietorship enterprise, and the income tax application is approved and levied, which can be used by small-scale and general taxpayers.
3. Labor consulting services
[Applicable] Enterprises are under great pressure of labor costs and social security, so they cannot obtain reasonable accounting vouchers and pay agency fees or commissions reasonably.
[Solution] Set up a sole proprietorship enterprise to undertake labor consulting services and apply for income tax verification and collection, which can be used by both small-scale and ordinary taxpayers.
Fourth, real estate agency services.
[Applicable to] enterprises with high income but heavy tax burden, unable to obtain reasonable accounting vouchers and pay agency fees and commissions reasonably.
[Solution] Set up a sole proprietorship enterprise to undertake real estate marketing planning services and handle income tax verification and collection, which can be used by small-scale and general taxpayers.
Five, logistics platform agency services
[Applicable to] enterprises with high income but heavy tax burden, unable to obtain reasonable accounting vouchers and pay agency fees and commissions reasonably.
[Solution] Set up a sole proprietorship enterprise to undertake real estate marketing planning services and handle income tax verification and collection, which can be used by small-scale and general taxpayers.
Sixth, the live broadcast platform anchor income planning
[Applicable] The anchor has a high tax burden and cannot provide invoices. The VAT deduction chain of the company platform is broken.
[Solution] The anchor establishes a sole proprietorship enterprise, and the income tax application is approved and collected. After tax, the funds are equivalent to the funds of the legal person, which can be directly transferred to the personal account of the legal person and can be used by small-scale and general taxpayers.
Seven, medical service manpower cost planning.
[Applicable to] Private hospitals with high labor costs should rationally plan the company's human resource costs, appropriately reduce the human resource costs, and appropriately reduce the personal income tax of high-income groups.
[Solution] The employment and labor relationship of high-income earners can be transformed into a project cooperation relationship, and a sole proprietorship enterprise can be established, and the income tax application can be approved and levied.
Eight, executive compensation planning
[Applicable] Senior executives have high income, high tax burden, high labor cost and high social security pressure. [Solution] The employment-labor relationship of high-income earners can be transformed into a project cooperation relationship, and a sole proprietorship enterprise can be established to undertake the company's business, thus reducing the burden of employees' expenses and reducing the legal risks of labor and employment.
-Star of tax increase