Tax planning of service industry

Service industry tax planning scheme: service-oriented enterprises account for an increasing proportion of small and medium-sized enterprises in China. At present, the service industry has developed from traditional service industries such as accommodation, catering, transportation, commerce and warehousing to diversified knowledge and technology modern service industries such as cultural and creative services, information technology services, tangible movable property leasing services, legal services and business assistance.

Problems faced by service industry: 1. Enterprise's input of value-added tax is small, it is difficult to obtain and there is a lack of deductible invoices, the input of value-added tax is insufficient, the expenditure is not compliant, and the profit is inflated.

2.25% of business service enterprises have great income tax pressure and low residual actual profit.

3. The high cost of human resources and the high personal income of employees and shareholders lead to high income tax burden.

4. The company's shareholders, executives and other individuals have a high income tax: dividend payment.

Tax planning for business services: business services can register companies in regional tax preferential zones, and tax preferential policies in parks can reduce corporate tax burden.

Some slow-developing places have introduced a series of preferential tax policies to promote local economic development. The establishment of enterprises in these preferential tax zones can reasonably save taxes and be rewarded and returned by local finance:

1. The value-added tax reward will be returned to the local finance: 30%-80%, and the value-added tax will be retained by the local finance for 50%;

2. If the enterprise income tax reward is returned to the local fiscal retained portion: 30%-80%, and the local retained income tax is 40%;

Moreover, economic incentives are issued every month, and the policy is stable and effective for a long time.

Tips: The local preferential tax policy is to attract investment through the headquarters economy. There is no need for enterprises to register offices locally. Enterprises only need to set up a company in the tax preferential park to enjoy the preferential policies there.

In addition, service enterprises can also choose sole proprietorship enterprises for verification and collection according to their own conditions. After verification, the income tax rate is 0.5%-2. 1%, and the comprehensive tax rate is 0.5%-3. 16%, which can also save taxes for enterprises. Learn more about corporate tax planning and sole proprietorship. Welcome to discuss with the author.

I hope my answer can help you, and I hope to adopt it ~