First, self-employed individuals do not have to pay, and 25% of corporate income tax does not have to pay 20% of dividend tax.
2. Self-employed individuals within1800,000 shall be invoiced quarterly, and 450,000 shall be exempted from VAT. Third, the registration period of self-employed households is short, and tax verification and invoicing can be completed in one week.
The most important self-employed people don't need to open company accounts, and the biggest headache for bosses is the problem of transferring public funds to private ones. Self-employed individuals directly transfer money to their personal cards, and there will be no trouble in transferring money to individuals.
Because the self-employed can enjoy the approved levy and the comprehensive tax rate is very low, both enterprises and individuals will register the self-employed to reduce their tax burden.
Registered self-employed enterprises can reasonably split their businesses, such as purchasing business. Purchasing often encounters the situation that there is no ticket. Enterprises lack cost tickets, profits will be inflated, thus paying more taxes. Therefore, the purchasing business can be split, self-employed individuals can purchase, and self-employed individuals can enjoy the approved collection without any cost tickets, all of which are approved according to the tax rate quota. There is also splitting other businesses. Because the self-employed have no enterprise income tax and the comprehensive tax rate is only 1.66%, the tax rate is very low. If other businesses can be split into individual enterprises to complete, then the tax paid will naturally be low.
The value-added tax of small-scale taxpayers is 1%, the monthly value-added tax is/kloc-0.5 million yuan, the quarterly value-added tax is 450,000 yuan, and the annual value-added tax invoice is/kloc-0.8 million yuan. If the taxable income of individual production and operation income tax is within 6,543.8+0,000 yuan, it will be reduced by 2.5% to 654.38+0-3,000 yuan. And you can apply for tax approval.
Tax burden: 1%, and the comprehensive tax burden is 3%! Compared with the previous 40% tax burden, it can be said that it has saved millions!
Among them, the value-added tax of registered enterprises in the park is supported and rewarded according to 30%~60% of local retention;
Enterprise income tax shall be supported and rewarded according to 30%~60% of local retention.
Financial support is returned on a monthly basis, tax is paid in the current month, and support and reward are given in the next month.
Take the establishment of a branch (subsidiary) of an industrial company in a tax preferential zone as an example;
Assuming that the paid-in value-added tax/enterprise income tax is100000 yuan in 2020, the amount of supported enterprises is as follows:
Many bosses think that taxation is a matter for financial directors and financial accountants, and they don't need to know about taxation. But the boss didn't realize how much tax the company paid and what the value-added tax rate was. Not the tax bureau, not the accountant, but the boss.
Because the business operation mode of the enterprise is your design scheme and the workflow is your design scheme, how do you design the scheme and how do you pay taxes?
In fact, there are many reasonable ways to avoid taxes, but we don't know the legal boundaries that are easy to violate. But if we know them, we can not only avoid them safely and reasonably, but also save a lot of money!
The knowledge and methods of reasonable tax avoidance are all in the following book:
In the book "Tax Avoidance", there are many explanations about this kind of case knowledge. Stupid bosses are evading taxes, smart bosses are avoiding taxes, and smart bosses are saving taxes reasonably. The boss is not financial, but he must understand finance.
This "tax avoidance" must be a compulsory course for bosses and finance. From tax planning scheme to tax risk case analysis, let the company boss stay away from tax risks, reconstruct the company tax system, save taxes reasonably, stay away from tax and business risks, and let the company make a steady profit.
The boss doesn't need to know about finance, but he must.
Related Questions and Answers: Tax Standards for Individual Industrial and Commercial Households in 2023 I. Tax Obligations of Individual Industrial and Commercial Households After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately account for them. Self-employed individuals with sound reconciliation vouchers and accurate accounting shall be collected by the tax authorities through audit; For self-employed individuals with small scale of production and operation and no ability to set up accounts, the tax authorities will impose a fixed amount on them regularly; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection. So how do self-employed people pay taxes? Let's take a look at the tax standards of self-employed. Second, the self-employed tax standard 1, sales of goods pay 3% value-added tax, services pay 5% business tax. 2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax. 3. There is about 2% personal income tax. 4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge. 3. Regular fixed-rate tax payment for self-employed individuals The tax authorities generally implement a regular fixed-rate tax payment method for self-employed, that is, the tax payable for one month is verified according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge. The tax measures stipulate the deduction standards for some major items as follows: (1) The deduction standards for the expenses of individual industrial and commercial households and the wages of employees are determined by the provincial local tax bureaus, but the wages of individual owners shall not be deducted. (2) All expenses incurred by self-employed individuals from the date of applying for a business license to the date of starting production and operation, except the expenses for obtaining fixed assets and intangible assets, exchange gains and losses and interest expenses included in the value of assets, can be used as start-up expenses, which shall be amortized in installments for a period of not less than five years from the date of starting production and operation. (3) The loan interest expenses incurred during production and operation can be deducted if they do not exceed the amount calculated according to the loan interest rate of the same kind and the same period stipulated by the People's Bank of China. (4) In principle, the purchase fee of low-value consumables shall be amortized at one time; If the one-time purchase value is large, it will be amortized by stages (the value standard and amortization period will be determined by the provincial local taxation bureau). The expenses for purchasing tax-controlled cash registers by self-employed individuals shall be deducted by stages within two to five years, and the specific time limit shall be determined by the local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government. (5) All kinds of insurance expenses related to production and operation, such as property insurance, transportation insurance, employee pension insurance, medical insurance and other insurance premiums, shall be deducted in accordance with the relevant provisions of the state. (six) repair costs related to production and operation can be deducted according to the facts; If the repair cost is unbalanced or the amount is large, it shall be deducted by stages (the deduction standard and time limit shall be determined by the provincial local taxation bureau). (7) Business tax, consumption tax, urban maintenance and construction tax, resource tax, land use tax, land value-added tax, property tax, vehicle and vessel use tax, stamp duty, farmland occupation tax, education surcharge and other taxes paid by self-employed individuals according to regulations are allowed to be deducted according to regulations. (eight) according to the provisions of the industrial and commercial management fees, membership fees, booth fees, can be deducted; How to deduct other fees paid shall be determined by the provincial local taxation bureau. (9) If the expenses incurred in the production and operation of leased fixed assets belong to the operating lease (that is, temporary lease, and the fixed assets are still returned to the lessor after the lease expires), the lease fees can be deducted according to the facts; If it is a financial lease (that is, the lease contract stipulates that the fixed assets will be owned by the lessee after the lease expires and the lessee pays the last rent), the lease fee should be included in the value of the fixed assets and cannot be directly deducted. (10) The development expenses incurred in the research and development of new products, new technologies and new processes, as well as the purchase expenses of a single test instrument and experimental device with a value of less than 50,000 yuan, are allowed to be deducted. Test instruments and experimental devices with a single value of more than 50,000 yuan, as well as other equipment whose purchase cost reaches the standard of fixed assets, shall be managed as fixed assets and shall not be directly deducted. (1 1) The inventory data of fixed assets and current assets provided by individual industrial and commercial households can be deducted in the current period after being audited by the competent tax authorities. (12) The current account settled in foreign currency in the process of production and operation, which is converted into RMB due to exchange rate changes, is regarded as exchange gain or exchange loss, and is included in the current income or deducted in the current period. (13) Irrecoverable accounts receivable related to production and operation (refers to accounts receivable that cannot be recovered after being paid off with bankrupt property or inheritance due to the bankruptcy or death of the debtor; Or accounts receivable that cannot be recovered due to the debtor's failure to perform debt repayment obligations for more than three years overdue), valid vouchers shall be provided, which can be deducted according to the facts after being audited by the competent tax authorities. (14) Donations made by social organizations and state organs in China to social welfare undertakings such as education, and areas suffering from serious natural disasters and poverty-stricken areas shall be deducted according to the facts. Donations made directly to beneficiaries shall not be deducted. (15) Business entertainment expenses related to production and operation shall be provided with legal credentials, which shall be 5% of the total income after being audited by the competent tax authorities. Infer from facts. (16) The expenses incurred by individual industrial and commercial households in the process of production and operation mixed with their family life shall be assessed by the competent tax authorities, and the expenses incurred in the process of production and operation shall be calculated and determined accordingly; Deduction is allowed. (17) For the annual operating loss, after being audited by the competent tax authorities, it can be made up with the operating income of the next year; If the operating income in the next year is insufficient to make up for it, it can be made up year by year, but at most it will not exceed 5 years. (18) Depreciation of fixed assets. According to the regulations, houses, buildings, machines, equipment, transportation tools and other equipment and tools related to production and operation that are used by individual self-employed individuals for more than 1 year and the unit value is more than 1 000 yuan belong to fixed assets. According to the regulations, depreciation is allowed for self-operated houses and buildings, machinery and equipment in use, various tools and instruments, equipment that is out of repair in the current season, fixed assets leased out from operating lease and financial lease; Unused and unnecessary fixed assets other than buildings, fixed assets rented by way of operating lease and fixed assets that have been fully depreciated and continue to be used shall not be depreciated. The residual value of fixed assets shall be estimated before depreciation is accrued and deducted from the original value of fixed assets, and the residual value shall be determined according to 5% of the original value of fixed assets. The depreciation of fixed assets of self-employed households shall be implemented within a period of not less than the following provisions after examination and approval by the competent tax authorities: 20 years for houses and buildings; Ships, machinery, machinery and other equipment are 10 year; Electronic equipment, vehicles (excluding ships) and appliances, tools and furniture related to production and operation are 5 years. If it is necessary to shorten the depreciation period for special reasons, an application may be submitted to the Provincial Local Taxation Bureau for examination and approval. Fixed assets depreciation adopts straight-line method and workload method. (19) Inventory reserved by self-employed individuals for sale or consumption during production and operation, including raw materials, auxiliary materials, fuels, low-value consumables, packaging materials, products in process, purchased goods, self-made semi-finished products, finished products, etc. , should be priced according to the actual cost. In principle, the weighted average method is adopted for the receipt and delivery accounting of inventory. (20) Intangible assets used in the process of production and operation, including patents, trademarks, non-patented technologies, goodwill, copyrights, site use rights, etc. , should be deducted in equal amount within the effective use period from the date of use.