At present, China's taxation methods for corporate profits are:
Levy 25% enterprise income tax;
After deducting income tax, if the profits are treated as dividends for shareholders, 20% personal income tax will be levied.
For example, if an enterprise realizes a profit of 5 million yuan a year, its payable enterprise income tax is 6,543,800 yuan+0.25 million yuan; As for the remaining 3.75 million yuan, personal income tax of 750,000 yuan must be withheld and 2 million yuan has been paid.
However, you don't know this legal and compliant tax-saving coup:
Enterprise management mainly involves these four taxes: value-added tax, value-added tax, enterprise income tax and personal income tax.
According to the regulations, from June 5438+1 October1day, 2000, sole proprietorship enterprises and partnership enterprises will no longer pay enterprise income tax, and only individual income tax will be levied on the production and operation income obtained by investors. In other words, a sole proprietorship enterprise does not have to pay corporate income tax, but pays personal income tax.
In the same example, the taxable amount of a sole proprietorship enterprise with an annual profit of 5 million is,
VAT 500/1.03 * 3% =145600.
Surtax14.56 * 3% = 440,000.
Income tax is 500/1.03 *10% * 35%-6.55 =104400.
* * * The tax payable is 254,400 yuan, which is only 1/7.9 of the limited company!
No wonder Li Jiaqi, the most popular anchor at present, uses sole proprietorship in his studio. This is a clever way to save taxes legally:
We might as well change the business model and outsource the business of the original company to a sole proprietorship enterprise, which will issue service-oriented invoices to the original company to offset the income tax cost of the original company.
In the case of constant overall profit, the above example of annual profit of 5 million can be seen intuitively that this aspect has obvious effect of reducing tax burden.
Of course, the concept of a sole proprietorship enterprise should also be clear in advance. It refers to an enterprise funded by an individual, owned and controlled by an individual, who bears the business risks and enjoys all the business benefits.
A sole proprietorship enterprise with a simple organizational structure does not have a general meeting of shareholders and a board of directors. It requires the owners to bear unlimited liability for the debts of the enterprise, and needs to be considered clearly according to the actual situation before changing the business model.