How to privatize public affairs?
Privatization is not an untouchable red line for enterprises, but it must be done properly. In other words, there must be a reasonable commercial purpose and reason. I have arranged 9 kinds of situations where you can boldly turn around in public and private occasions. You are welcome to take them away!
1, salary, year-end bonus
Pay salary year-end bonus refers to pay salary bonus to employees on the company roster. If the proprietress and mother-in-law are also on the employee roster, you can rest assured that you are bold.
Note: When paying employees, the company should fulfill the obligation of withholding and remitting personal income tax, and the personal income tax rate is 3%-45%.
2. Reimbursement of employee travel expenses
Expenses paid in advance by employees on business trips will be reimbursed with invoices after returning to the company. The company can directly transfer the reimbursed travel expenses to the employee's personal account without withholding tax.
Note: Eligible travel subsidies are not wages and salaries, and personal income tax is not levied.
3. Business dealings with individual operators
The company has business dealings with self-employed individuals. If the self-employed does not have a company account, the company can directly transfer it to the personal card of the self-employed boss.
4. Pay personal labor remuneration
Individuals outside the company provide consulting, training, design and other services for the company. After withholding personal income tax, the company can directly transfer it to the individual who provides labor services through Gong Hu.
Note: When an invoice is needed, the company can obtain the invoice by paying through the employment platform; Individuals who provide labor services may apply to the tax bureau for issuing invoices.
5. Dividends to shareholders of limited companies
Companies can repay personal loans through Gong Hu, including loans from shareholders and natural persons. For interest expenses, the company needs to withhold and pay 20% tax and obtain a compliant invoice before it can be charged before enterprise income tax.
6. Pay employee severance pay.
When the company terminates the labor contract with the employee, the employee resignation compensation paid can be directly transferred to the employee's personal card. If the severance payment does not exceed 3 times the average salary of local employees in the previous year, the individual tax is 0.
7. Doing business with individuals, such as purchasing, renting and car.
It is reasonable and legal for companies to rent personal houses and cars and buy them from individuals. After obtaining the compliant invoice, it can be deducted before the enterprise income tax, and the corresponding rent and house purchase money can be paid directly to the individual.
8. Profit distribution of self-employed and sole proprietorship enterprises
Self-employed or sole proprietorship enterprises only need to pay personal income tax without paying corporate income tax. After paying the five-level excess progressive tax rate of operating income, the after-tax profit can be directly transferred to the personal account of the operator without paying dividends and taxes.
9. Year-end bonus plan:
Personal income tax can be applied to the annual one-time bonus, and we can make rational use of this preferential policy to plan the year-end bonus for the boss, proprietress and mother-in-law.
Note: Each employee can only apply for this preferential policy once in a tax year. For example, a bonus in June 65438+a bonus in February can only be selected once.