How to save tax on 60 million room rate

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, the following income, regardless of whether the place of payment is in China or not, comes from China: (1) income from providing labor services in China due to employment, employment and performance; (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 by enterprises, institutions, other organizations and individual residents in China without delay.