1. Apply for invoice from natural person.
Method of issuance by natural persons: direct natural persons apply to the tax bureau for issuance, issue 1 VAT ordinary invoices, pay taxes in one lump sum and issue tax payment certificates. Enterprises only need to bear 2.5%-3% of the invoiced amount, including taxes and service fees, which solves the problem of high taxes and fees for intermediary services.
2. Apply for the establishment of a small-scale sole proprietorship enterprise (individual studio) and apply for approval of expropriation.
If the intermediary fee is too high, it is not suitable for the above-mentioned natural persons to invoice on their behalf. For some small-scale enterprises, the amount of invoices accepted by natural persons is limited. At this time, we can consider setting up a sole proprietorship enterprise in the tax depression, changing the original business structure, and transforming the income of natural persons into independent business expenses, thus transforming the high tax rate of intermediary services into independent tax rates. The taxes and tax rates that individuals need to pay are as follows:
Personal income tax: apply for approval, and the approved tax rate is 0.5%-2.1%of the invoiced amount;
Additional tax: 0.06%;
VAT:1%;
Comprehensive tax rate: 0.5%-3. 16%.