In order to save taxes, the key for sole proprietorship enterprises registered in some "tax depressions" is that the collection rate of "approved collection" is relatively low, which greatly reduces the tax burden. However, if the "approved collection" method is cancelled, can tax be saved? At present, due to many problems brought by sole proprietorship enterprises, some areas have cancelled the "approved levy" policy and changed it to "audited levy", which means that the "approved levy" policy is likely to be completely cancelled in the future. Once the policy changes, the cost of the enterprise will inevitably increase, and the establishment of a sole proprietorship enterprise requires personnel maintenance, which increases the labor cost.
Second, without real transactions, there will be tax risks.
No matter how tax planning is carried out, there must be real transactions. If there is no actual transaction, the invoice issued is false. Many agency companies directly help customers register sole proprietorship enterprises in tax depressions without considering the actual situation of enterprises, and transfer their profits to sole proprietorship enterprises. However, there is no real transaction between the two enterprises, only concerned about the low tax rate approved by the sole proprietorship enterprise. Making false invoices without actual transactions will bring huge tax risks to enterprises. Once inspected by the tax authorities, the punishment will be considerable, including not only paying taxes, paying late fees, but also administrative punishment, which is not worth the candle.