Why is it said that individual industrial and commercial households have become a new choice for tax saving? Mainly because of these 7 points

Individual industrial and commercial households have become a new choice for tax saving. Why do you say this?

Because sole proprietorships and limited partnerships are now being canceled on a large scale, individual industrial and commercial households can still be assessed and levied, and there is a document that says this: For individual industrial and commercial households, the annual tax payable Personal income tax can be halved for income not exceeding RMB 1 million.

For example, if there is an income of 5 million yuan that is assessed and levied, and the profit rate is 10%, it means that with a profit of 500,000 yuan, you can enjoy a halved personal income tax, like this The personal income tax you pay will be very low!

The advantages of self-employment are not limited to this. The following advantages are summarized:

First, 90% of local governments across the country do not need to establish accounts by law.

Although it is not difficult to do accounting, it is necessary to establish and improve various financial rules and regulations. This requires comprehensive accounting based on the accounting system adopted by the company, accounting methods and the types of taxes involved. At the same time, accounting is also a test of the professional abilities of accountants. Not only must they keep in mind the method of calculating the value-added tax amount, but they also need to clearly draw up the types of taxes that the company will involve.

Therefore, it would be much more convenient for self-employed individuals if they did not need to keep accounts.

Second, self-employed individuals do not need to pay 25% corporate income tax and 20% personal income tax.

To put it simply, if a company earns 10 million, the 25% corporate income tax will be 2.5 million, and the 20% personal income tax will be 1.5 million. The total of the two is Paying 4 million in taxes, but self-employed people will not have such troubles.

Third, tax depression plus approved collection.

Generally speaking, if a self-employed person registers in a tax depression and applies for approved collection, the comprehensive tax rate will be very low, around 2%. Coupled with some preferential policies supporting tax depressions, you basically don’t have to pay any tax.

Fourth, there is no need to open a public account.

There is no need to open a legal person card associated with the public account. Once the registration is completed, you can directly verify taxes and issue invoices.

After paying taxes, profits can be distributed freely, and there is no need to worry about transferring money from public to private. There is no need to worry about how many times the transfer exceeds tens of thousands, or how many times, the bank will put you at risk of being monitored.

Fifth, the scope of invoicing is wide.

Whether it is various building materials, intermediary fees, consulting fees, design fees, or technical service fees, etc., all can be invoiced.

However, it is precisely because of the wide range of invoicing that it is more necessary to issue invoices for real business rather than false invoicing.

Sixth, logging out is simple.

Because self-employed businesses do not have as many structures as companies, and they may not need to keep accounts, so if you no longer want to operate, it is really simple to cancel the self-employed business.

Personal accounts will be strictly inspected, and cases exceeding 100,000 will be monitored closely!

Big news! The large-amount cash management measures have officially ended for public comment. Starting from January, transfers of more than 100,000 yuan will be monitored intensively! Wholesale and retail, real estate sales, construction, and automobile sales industries are key industries! The boss and accountant must know!

Sudden! The People's Bank of China announced!

Recently, the People's Bank of China issued the "Notice of the People's Bank of China on piloting large-amount cash management in Hebei Province, Zhejiang Province, and Shenzhen City (Draft for Public Comments)> Notice for Public Comments."

The 7 key contents are as follows:

1. What is the standard for large amounts?

1. Public accounts: the starting point for management amount is 500,000 yuan.

2. For private accounts: the starting points for management amounts are 100,000 yuan in Hebei Province, 300,000 yuan in Zhejiang Province, and 200,000 yuan in Shenzhen City.

2. How to monitor?

1. Customers who withdraw or deposit cash above the starting amount should be registered when handling business.

2. The pilot bank determines the information elements for customer registration in the region and requires banking financial institutions to collect, save, statistically report registration information.

3. Strictly investigate evasive behaviors such as splitting and hidden cash postings!

Some people say that only 100,000 yuan will be subject to key monitoring. Can’t I just split it into smaller amounts? You are thinking too much!

Preventive measures will be formulated to avoid supervision and "fake large cash transactions" such as splitting and hidden cash postings. We will monitor not only a single transaction that exceeds the starting amount, but also multiple transactions that exceed the starting amount in total. trade.

4. High-risk industries, extremely large transaction amounts, abnormal transaction frequency, etc. are given special attention!

For situations where the customer comes from a higher-risk industry, the transaction amount is particularly large, the transaction frequency or amount does not match the customer’s identity and daily transaction characteristics, etc., we will strictly review the authenticity and standardization of the information, and find that there may be reasonable If there are reasons to suspect that a customer is involved in criminal activities such as money laundering, a suspicious transaction report should be submitted, risk labeling, follow-up tracking, and records should be made for future reference.

5. Where is the pilot area? What are the main contents?

1. Comprehensively standardize the large-amount cash business of commercial banks in Hebei Province, and explore the recording and reporting of large-amount cash transactions by enterprises in the real estate industry in Xingtai City and the medical industry in Qinhuangdao City.

3. In Shenzhen, explore and strengthen the management of large-amount cash use in private accounts, strengthen the monitoring of large-amount cash entry and exit and RMB cash business in Hong Kong, and select appropriate cities to explore and promote personal income reporting measures.

6. When will it be implemented?

It is only a pilot draft for comments now. It will be launched after it is approved next month. The pilot period will be 2 years.

It is worth mentioning that after two years, if the pilot effect is good, it is likely to be implemented nationwide.

7. Will it affect cash transactions of individuals and businesses?

It will not affect normal and reasonable current needs, but it will be subject to strict review, management, and registration. Bank customers who deposit and withdraw cash above the starting amount need to register when handling business, and enterprises need to provide standardized cash journals.

At present, banks will monitor large-value payments and suspicious transactions, fulfill their obligations to report large-value transactions and suspicious transactions, and submit large-value transaction and suspicious transaction reports to the China Anti-Money Laundering Monitoring and Analysis Center

So private cards cannot avoid taxes, so how can the boss legally save taxes?

1. Three ways for the boss to safely take the money home (remember, the company belongs to the boss, but the company’s money does not belong to the boss)

1. Fire employees once a year

Note: The severance compensation is less than 3 times the local average salary and is tax-free

2. Establish a consultation center for a sole proprietorship

Note: A sole proprietorship After verification, the comprehensive tax rate is 5%

Method: Set up a sole proprietorship to provide consulting services to the company. A sole proprietorship can safely get back 4.75 million

3. The boss takes his car Sell ??to the company

Note: The transfer price of the second-hand car is lower than the original price and is tax-free

Method: Sell your car to the company for 600,000, and you can continue to drive the car and get back the 600,000 safely. , and all car-related expenses can be reimbursed.

2. Eight major methods of tax-saving planning:

1. Use the nature of the enterprise to save taxes

2. Split the business (for example: split the air-conditioning business into Selling air conditioners and installing them)

3. Change the supply chain (reshape, shorten, extend the supply chain)

4. Change the way of doing business

5. Change the transaction Method and location (tax depression)

6. Reorganization, merger and division

7. Taking advantage of preferential tax policies

8. Conquering the enemy without fighting

When it comes to taxation, apart from individuals, it can be said that this is also a big issue that all companies need to consider, including Jack Ma and Liu Qiangdong. Otherwise, how could Jack Ma have no salary, while Liu Qiangdong’s annual salary What if there is only one dollar?