Extended data
1, what is the approved levy of individual households?
(1) Self-employed: The organizational forms of Chinese enterprises are generally divided into corporate enterprises and non-corporate enterprises. Among them, the self-employed are non-corporate enterprises, the full name is individual industrial and commercial households, and their operators bear unlimited joint liability, which is different from corporate enterprises. The shareholders of a corporate enterprise shall bear limited liability.
(2) From the perspective of tax income tax, individual industrial and commercial households belong to individuals in tax law and pay personal income tax. Their tax item is "operating income" and they don't pay enterprise income tax.
(3) Approved self-employed:
① Compliance process: the main company signs a service agreement with the self-employed.
(2) Capital flow: the main company makes money for the self-employed (pay attention to some expenses)
(3) Invoice flow: self-employed individuals issue invoices to the head office (special tickets can be issued).
2. What is the application of the approved levy?
From the perspective of tax planning, the approved levy is generally applicable to sole proprietorship enterprises, individual industrial and commercial households and partnership enterprises. The above three types of enterprises do not need to pay corporate income tax, but only pay personal income tax according to "operating income". If they enjoy personal income tax, the tax payment cost will be much lower.
The approved levy is very suitable for some industries with high personnel cost or hidden cost, such as advertising industry, design industry, internet industry, real estate agency, consulting management industry, cultural communication, some projects, architectural design and so on.
3. What are the advantages of self-employment approval levy?
(1) Less tax and low tax rate: Individual industrial and commercial households do not need to pay enterprise income tax and dividend tax, but only pay individual business income tax, value-added tax and additional tax, with value-added tax 1% and additional tax of 0.06%. Personal business income tax is between 0.25% and 2.19% after approval, so the comprehensive tax rate generally does not exceed 3%. Effectively solve the problems such as year-end bonus, shareholder dividend, high equity transfer tax and high pressure on social security fees;
(2) Private transfer: after paying the tax, you can directly transfer the private transfer to a private card without paying other dividend taxes, which solves the problem that the shareholder's loan is not returned in time;
(3) Solve the invoice problem: The income tax on individual production and operation of an enterprise can also be verified and collected, regardless of the income, cost and profit of the enterprise, and it is directly verified according to the invoice amount of the enterprise, so as to solve the problems of no ticket for enterprise input, no ticket for rebate and irregular logistics ticket.