India: the statutory corporate income tax rate is 34%, and the median tax rate actually paid by multinational companies is only 17%, while that of local companies is 22%;
Canada: The corporate income tax rate in Canada is 36%. After tax reduction, the median tax rate of multinational companies is only 2 1%, while the median tax rate of local companies is 14%.
France: The benchmark tax rate of French enterprises is 35%. After tax reduction, the median effective tax rate of local companies is 25%, and that of multinational companies is 23%.
United States: The corporate income tax of American multinational companies is 35%. After tax reduction, the median tax rate of local companies is 23%, and that of multinational companies is 28%.
Germany: The statutory income tax rate of German local companies and multinational companies is 37%, but the actual median tax rate is 16% and 24% respectively.
UK: The statutory corporate income tax rate for multinational companies and local companies in the UK is 30%. However, after tax reduction, the total tax burden of local companies is around 20%, while that of multinational companies is around 24%.
Japan: Japan's statutory corporate income tax is 40%, the actual tax rate of local companies is 37%, and the actual tax rate of large multinational companies is 38%, both of which are the highest in the world.
Judging from the corporate income tax rates of various countries, the actual tax rate of Japanese local companies is 37%, ranking first. The actual tax rate of local companies in other countries is 16%-24%, while the corporate income tax rate in China is 25%, ranking second in the world! For domestic private enterprises, the pressure is relatively high. Is there a reasonable and legal way to reduce corporate tax burden?
At present, a better way is to set up individual industrial and commercial households in Chongqing tax preferential park, and use individual industrial and commercial households to undertake business and enjoy the approved collection. The income of 5 million self-employed individuals is only about 654.38+10,000. Originally, self-employed individuals only had to pay value-added tax, additional tax and personal business income tax, and there was no enterprise income tax. After paying taxes, they can do whatever they want. At present, individual industrial and commercial households are exempt from value-added tax and only need to pay personal business income tax. Ordinary self-employed individuals are levied according to the audit, and the personal business income tax rate is 5%-35%. Only the self-employed registered in the tax preferential park can enjoy the approved levy. The individual business income tax rate is-1% for self-employed individuals in Chongqing Park.
Self-employed persons registered in Chongqing Park have almost no restrictions on their business scope, basically no investment requirements, and do not need physical office. Self-employed persons and limited companies enjoy the same rights and interests and can conduct business nationwide without geographical restrictions. As the only municipality directly under the central government in southwest China, Chongqing's local tax support policy has been relatively stable, preferential and appropriate. Let's take a self-employed registered in Chongqing Park with an annual ordinary ticket of 5 million as an example. The tax details are as follows.
VAT 0
Additional tax 0
Personal business income tax (calculated by 1%): 5 million *1%= 50,000.
Total tax: the total tax rate is 50,000 yuan 1%, and the remaining 4.95 million yuan after tax payment is discretionary.
If you use self-employed individuals to undertake business, the same business, self-employed individuals are obviously more tax-saving than the general taxpayer's limited company. Therefore, it can reasonably reduce the tax burden of companies or individuals to register self-employed individuals in advance to enjoy the approved collection in Chongqing Park before undertaking business. For details of Chongqing Park policy, please pay attention to Gong Zhong-Tax Saving Wizard.