In some activities or cooperation, intermediaries provide intermediary services to clients, and the remuneration charged to clients in the process of providing intermediary services is called "intermediary fee".
Through the intermediary service of the intermediary, the client can reach the final cooperation with the third party, and the client needs to pay the corresponding remuneration according to the agreement. After paying the remuneration, the remuneration received by the broker needs to be taxed at the tax rate. According to the tax law, the huge room fee belongs to personal labor income, and brokers need to pay taxes at the tax rate of 20% to 40% of labor remuneration income.
For example, the living expenses of 1 10,000 yuan are:100000 * (1-20%) * 40%-7000 = 3 13000 yuan, and the tax payable is 313000 yuan.
The tax also participates in the annual settlement together with wages, wage income, royalties and royalties. The total income of these four items, after deducting expenses of 60,000 yuan and special additional deductions, additional deductions and other deductions determined according to law, shall be regarded as taxable income.
Therefore, if you pay taxes according to the labor service fee, you need to pay one-third of your income, and the tax rate is very high, which will eventually greatly reduce the living expenses of the middleman.
Therefore, in order to maximize the after-tax profits of intermediaries, we can actually avoid taxes reasonably through tax planning and save taxes in compliance.
For intermediaries, the best, simplest and most effective tax planning method is to reasonably reduce their tax payment by enjoying various tax preferential policies in tax preferential areas.
There are mainly two kinds of tax policies, which are very suitable for intermediary agencies to carry out tax planning.
1. The "broker" can set up a sole proprietorship enterprise in a tax preferential area and apply to the local tax authorities for verification and collection, sign an intermediary service agreement with the client or a third party, and the client or the third party will pay the intermediary service fee to the sole proprietorship enterprise. After all the individual-owned enterprises established in the tax preferential zone pay taxes, the paid-in funds will be transferred from the company basic account to the corporate personal bank card. Maximum comprehensive tax rate: 3. 16%
Value-added tax: 1% Additional tax: 0.06% Income tax: 0.5%-2. 1%
2. Intermediaries go to tax preferential areas for tax agency, where there are special tax preferential policies, and their individual taxes can be approved and collected, and labor remuneration can be converted into personal business income in compliance. After verification, the individual tax is 0.5%, and it will not be settled with salary income at the end of the year; Nor is it linked to the income from remuneration; Royalties shall be settled. Withholding agents do not need to withhold and remit. Compared with 20%-40% of labor remuneration, this tax rate can be said to be very low, and the tax is saved by more than 90%.
Through two kinds of tax preferential policies in the field of tax preference, the comprehensive tax burden of intermediaries can be greatly reduced and the actual profits finally obtained by intermediaries can be greatly improved.