Then, if the company is profitable, how can it transfer the money from Gong Hu to shareholders reasonably and legally, and pay less or no taxes?
Then, how can high-income people reasonably plan tax avoidance?
1
Pay more provident fund
The method of collecting individual tax in China is to pay five insurances and one gold before paying taxes. If you deduct five insurances and one gold and the annual income is less than120,000, you will not be qualified for tax increase. Now the provident fund can be withdrawn, and employees can pay the supplementary provident fund, so you can increase the contribution ratio of the provident fund, and then it will be fine to take it out. However, there is an upper limit on the deposit of the provident fund, and each city has its own regulations. For example, the upper limit of the deposit announced by the Beijing Provident Fund Management Office is 5 102 yuan.
2
Choose tax avoidance financial products
With the development of financial market, many new wealth management products not only have higher income than savings, but also do not have to pay taxes. For example, investment funds, national debt, insurance, education savings, P2P financial management, etc. Although these investments do not need to pay a tax, they are at their own risk.
three
Take advantage of preferential tax policies
There will be tax preferential zones in some parts of China, which will develop the local economy by attracting investment. For example, the parks in our city will have the following preferential policies:
A sole proprietorship enterprise (small-scale) may apply for verification and collection, and the comprehensive tax burden after verification shall be less than 4%;
Among them, the park also has tax incentives for general taxpayers:
Case analysis
Mr. Zhang, the company's corporate executive, received a dividend of1500,000, and should pay 300,000 tax according to the tax rate of 20%,1500,000 20% = 300,000.
According to the latest fiscal and taxation policies, the best tax financing scheme. Tax planning scheme:
Value-added tax (during 202 1 year, small-scale taxpayers can enjoy the preferential policy of 1%):150/1.03 * 0.03 = 43,700.
Additional tax: 4.37*5%=0.22 million.
Individual tax:150/1.03 * 0.9 =1.31ten thousand.
Total tax: 4.37+0.22+1.31= 59,000.
Tax saving: 30-5.9=24. 1 ten thousand.
The tax saving ratio is as high as 80% or more.
From the case, we can see that the shareholders of the company can reasonably avoid the dividend tax of 24. 1 10,000, and only need to pay the tax of 59,000.
four
Tax avoidance by year-end bonus
According to the tax law, the annual salary and performance salary paid by individuals at the end of last year are calculated and taxed separately as one-month salary and salary income according to the annual one-time bonus obtained by taxpayers. However, all kinds of bonuses obtained by employees except the one-time bonus for the whole year, such as semi-annual bonus, quarterly bonus, overtime bonus, cash bonus, attendance bonus, etc., will be combined with the salary of the current month and pay personal income tax according to the tax law.
According to the preferential policies in Guo Shui Fa [2005] No.9 document, taxpayers can ask their units to issue year-end bonuses at the expense of a part of their bonuses to realize tax avoidance. Note that in a tax year, each taxpayer is only allowed to use this tax method once.