I don't know if you have noticed that many bosses will equip themselves with luxury cars regardless of the size of the company. You think bosses are showing off their wealth, but there is a lot of knowledge in it.
Today, with the topic of "buying a car in the name of the company", let's talk about the things that the company buys a car ~ What taxes can be exempted and how much money can be saved!
Suppose the boss of the company wants to buy a Lexus worth 654.38+0 million. Let's take a look at the advantages and disadvantages of buying in the name of the boss and buying in the name of the company:
Buy in your own name:
The boss chooses to buy a luxury car in his own name and take money from the company. Generally speaking, finance will adopt these two methods:
(1) Year-end dividend loan: withdraw 1 10,000 yuan tax to pay 20% dividend tax, that is, 200,000 yuan tax.
(2) Paying the loan with salary: 1 10,000 yuan, 45% of the salary is paid, that is, 260,000 yuan.
To sum up, if you want to buy a car in your own name and get money from the company, you need to spend more than 200 thousand anyway.
Buy in the name of the company:
If the boss chooses to buy in the name of the company, but from the tax point of view, it can save the company a lot of money. Let's take a concrete look:
If the company is a general taxpayer, the VAT invoice obtained by buying a car can deduct the company's expenses.
VAT:
The car purchase VAT invoice can be deducted, which is 6,543.8+0,000 yuan x 654.38+03% = 654.38+0.3+0.3 million yuan.
Enterprise income tax:
The purchased car can be used as the company's fixed assets, and the enterprise income tax is fully deducted by depreciation, 1 10,000 yuan x 25% = 25 250,000 yuan.
And the company has a nominal car, so the expenses incurred by this car can be included in the company's costs, such as refueling fees, maintenance fees, etc., and can also be deducted from the enterprise income tax.
Assuming that the annual fuel and maintenance fee is 654.38+million, the annual enterprise income tax can be deducted as follows:
65438+ 10,000 yuan x25%= 10,000 yuan
Assuming that the car can be used for 6 years, the total deduction is 6.5438+0.5 million yuan.
To sum up, buying a car with a value of 6.5438+0 million in the name of the company can save the company 530,000 yuan in taxes and fees.
Disadvantages of buying a car in the name of the company:
Although buying a car in the name of the company can indeed save taxes and fees for the company, there are also certain risks.
(1) Since the car was bought in the name of the company, if the company goes bankrupt, the car will naturally be included in the liquidation property.
(2) If the vehicle is resold, you need to pay taxes.
(3) In case of a traffic accident, the company shall bear the responsibility.
To sum up: the boss really needs a car. If he buys a low-priced car, it is recommended to buy it in his own name, because the property right of the car belongs to the individual; Will not exist because the company goes bankrupt and the car is included in the property liquidation; The procedure will be simpler; Commercial insurance and purchase tax will also be lower than buying a car in the name of the company.
If you buy more than 1 10,000 luxury cars, it is relatively convenient to buy a car in the name of the company, because it can be exempted from personal income tax; There are also preferential policies for corporate income tax, and corporate income tax will also be reduced or exempted.
Finally, bosses should measure their actual situation and see which way is more convenient for them. If you were a business owner, what would you choose?
Teach you 10 the method of enterprise tax planning.
First: change the company structure.
For example, set up a family company and control all your business companies. Family companies don't need to do any business. Commercial companies make money and pay dividends to family companies without paying enterprise income tax. Family companies can invest in other industries or buy things you need, such as cars, houses and furniture, which are tax-free.
In addition, the family company can also be used as a "firewall" to avoid the personal risks of the boss. Even if the business company has an accident, it will only bear the registered capital of X company. For example, if the registered capital is 65,438+10,000, it will only bear 65,438+10,000.
Second: change the supply chain
Establish a sole proprietorship enterprise between a commercial company and a supplier. In the past, the company directly purchased goods from suppliers, but now it is a single unified purchase and then sold to the company, realizing "four streams in one" and solving the problem that the company has no input invoice.
In addition, the comprehensive tax rate is only 5%.
Third: business split
Air-conditioning products were originally sold, but now they are sold and air-conditioning services are installed. The value-added tax can be changed from 13% to 6%.
Fourth: apply for high-tech enterprises.
Fifth: change the way and place of trading.
Sixth: transfer profits.
Seventh: reorganization, merger and division.
Eighth: make use of preferential tax policies.
Ninth: change the mode of operation.
Tenth: Use external experts.
In 2022, don't blindly transfer official and private affairs. These five methods can transfer money safely and pay taxes in compliance, so you don't have to worry about going to the tax bureau for tea. !
1. Self-paid salary, monthly salary of 10,000, year-end bonus 14. The annual income is 500,000 yuan, and the collection rate is11%;
2. Dismiss employees once a year, and recover 900,000 yuan according to the severance payment. Resignation compensation is less than 3 times the average salary of local employees, tax-free;
3. Establish a service center for a sole proprietorship enterprise to provide service consultation to the company. After recovering 4.75 million yuan, the comprehensive collection rate is 5% (in some areas);
The boss sold the car to the enterprise and got back 600 thousand. The transfer price of used cars is lower than the tax-free price policy. You are driving again;
5. Establish the well-known brand core of the sole proprietorship enterprise, install the company trademark, and recover 2 million yuan. After verification, the comprehensive collection rate is 5% (in some areas).
Private cards can't avoid tax. How should the boss save taxes reasonably and legally?
1. Five ways for the boss to bring money home (remember, the enterprise belongs to the boss, but the company's money is not his)
1, paid by the boss.
Explain that there is a big tax difference between the boss's salary and the dividend at the end of the year.
Methods: Give yourself a monthly salary 1 10,000, a year-end bonus 1 10,000, an annual income of 500,000, and the collection rate is only 1 1%. Compared with the BMW 5 Series 740 in the dividend-paying province at the end of the year!
2. Dismiss employees once a year.
Explain that severance pay is less than three times the average salary of local employees and can be tax-free.
3. Establish a service center for sole proprietorship enterprises.
It shows that the comprehensive levy rate of sole proprietorship enterprises after approval is 5%
Methods: A sole proprietorship enterprise was established to provide service consultation for the company. A sole proprietorship enterprise can safely recover 4.75 million yuan.
The boss sold the car to the enterprise.
Note: The transfer price of used cars is lower than the tax-free policy.
Method: Sell 600,000 yuan of your car to the enterprise, then drive it again, and get it back safely, and all the related expenses of the car can be reimbursed.
5. Build a well-known brand core of a sole proprietorship enterprise.
If you indicate your product or technical expertise, you will deduct the fee according to the authorization.
Methods: Install the company's trademark or patent right, and the enterprise pays the corresponding authorized brand fee. After approval, the comprehensive collection rate was 5%, and 2 million yuan was recovered safely.
The tax environment in China is extremely complicated. Whether it is a boss or an individual, although it is not financial, it is necessary to have a sense of paying taxes.