Look at the topic. There are three key words here, one is the policy opened by natural persons, the other is the intermediary invoice, and the other is the vacancy of enterprise cost. So how can we solve these two problems through natural persons? Let's analyze it in detail
First, we need to know what a natural person is. When a natural person issues an invoice on behalf of an enterprise, it is necessary to provide the enterprise with the corresponding invoice. However, there is no enterprise under the name of the natural person, so it is impossible to provide the corresponding invoice, and it is necessary to issue an invoice to the local taxation bureau. You have to pay taxes when you invoice, and the labor income tax is 20-40%, which is a kind of individual tax and very high.
In fact, in some parks with preferential tax policies, the local taxation bureau can issue invoices on behalf of them, verify the collection of individual taxes, and issue tax payment certificates with comprehensive tax burden not exceeding 3%.
Then it is applied to intermediary services, that is, after the intermediary signs a contract with the enterprise, the enterprise transfers money to the intermediary, and the intermediary can hold the business contract and run the bank smoothly, and the local taxation bureau issues invoices for the park on behalf of the preferential tax policies.
However, as far as the current tax environment is concerned, only one park that can open a room fee can still open, with 200,000 cases and 5 million caps. For intermediary services of more than 5 million yuan, it is necessary to bring many people to invoice. Individuals will not affect the final settlement at the end of the year, and enterprises do not have to pay other taxes, which are directly used for cost deduction.
But how to apply the enterprise cost vacancy?
At this time, it is necessary to open this part of the business where the cost of the main company is vacant, and use natural persons to solve the problem of missing invoices. With the identity information and contract of the natural person, you can issue invoices on behalf of the tax bureau.
Take chestnuts for example. For example, there is now an intermediary contract of 6 million. If you invoice yourself at the Inland Revenue Department, then
Deduction fee1200,000 yuan.
The taxable income is 4.8 million yuan.
The applicable tax rate is 40%
Quick deduction of 7000 yuan
Taxable amount 19 13000 yuan.
After-tax income is 4087000 yuan.
But if we invoice in a park with preferential tax policies, we only need at most.
Tax point+service charge 180000 yuan
After-tax income is 5.82 million yuan.
The difference between the two is not a little bit. The invoice issued by the park and the invoice issued by the local taxation bureau have the same legal effect. Enterprises directly use it to deduct costs, but many enterprises do not recognize it. Therefore, the specific choice of policy depends on the enterprise's own situation, and controllable risks must be avoided.