To avoid taxes within the scope permitted by law, legal means, forms and methods must be adopted. For example, through the way of trust, through the establishment of trust institutions in tax preferential areas to achieve preferential tax policies, but also through tax avoidance, such as linked to scientific research, education, welfare and so on.
It is inevitable to pay taxes when large sums of money are involved. Legal tax avoidance means that taxpayers take appropriate measures to evade their tax obligations and reduce tax expenditures on the premise of respecting tax laws and paying taxes according to law. Reasonable tax avoidance is not tax evasion. The tax avoidance method of enterprise income tax can be considered from two angles: narrowing the tax base and reducing the tax rate. Narrowing the income tax base is actually reducing taxable income. The smaller the tax base, the less tax will be paid.
Recommend a method that is not only low in tax rate, but also completely reasonable, compliant and legal. Set up one or more individual studios: the first way can save some taxes, but if the room rate is large, the tax saving effect is obviously very limited. In this case, the establishment of a wholly-owned studio is a very recommended method. After the establishment of the sole proprietorship studio, the agency fee obtained by the middleman becomes the service fee received by the studio. For studios registered in tax preferential areas, the comprehensive corporate tax rate is only 0.5%-3. 16%, which is far lower than the intermediary personal income tax paid normally (regardless of the cost ticket and special VAT invoice).
Legal basis:
According to Article 3 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, except as otherwise provided by the competent departments of finance and taxation of the State Council, the following income, regardless of whether the place of payment is in China, comes from China:
(1) Income from providing labor services in China due to employment, performance, etc. ;
(two) the income obtained by leasing the property to the lessee for use in China;
(3) Income from licensing various franchises for use in China;
(four) income from the transfer of real estate and other property or other property in China;
(5) Income from interest, dividends and bonuses obtained from enterprises, institutions, other organizations and individual residents in China.