First, I suggest that a trade-oriented sole proprietorship enterprise can be established to undertake the procurement business and supplier trade of the original company, and then the independent company will sell it to the original company at a higher price, so that the original company can keep part of its profits in the independent enterprise. This is equivalent to business diversion and reducing tax pressure sharing.
Second, choose to set up a service-oriented sole proprietorship enterprise to provide professional services such as design, market expansion and market research system development for the original enterprise. A sole proprietorship enterprise issues a labor invoice to the company to deduct enterprise income tax. At the same time, the company will transfer the funds to a sole proprietorship enterprise. After the individual income tax is paid by a sole proprietorship enterprise, the funds flow to individuals, which avoids the illegal risks of sales without invoices and the funds entering private accounts, and also achieves the goal of reducing the tax burden as a whole.
Here, let's give another example to briefly describe the benefits of setting up a transfer business in a sole proprietorship enterprise:
A clothing production company has a business of 30 million this year and a book profit of 20 million. There are 3 million because the last company can't open a ticket for business.
1) paid by limited company.
The enterprise income tax to be paid in this way: 300× 25% = 750,000.
2) Sole proprietorship enterprise (subject to approval, enterprise income tax will not be paid)
If you go through a sole proprietorship enterprise, the tax you need to pay is
Value-added tax is 300 ÷1.03× 3% = 87,400.
Additional tax: 8.74×6%=0.52 million.
Individual tax is 300 ÷1.03× 0.9% = 26,200.
The total is 8.74+0.52+2.62 =11.9 million. We can see that the company can solve the loss caused by the inability to collect tickets in this way! Tax savings as high as 90%
At present, China's western development or emerging cities have introduced some preferential tax policies to promote local economic development. It is not only tax-saving, but also reasonable and legal to register enterprises in tax preferential zones with tax policies.
70%~85% of the local value-added tax retained by registered enterprises in the park supports incentives;
70%~85% of the local retained enterprise income tax shall be supported and rewarded.
Financial support is returned on a monthly basis, tax is paid in the current month, and support awards are issued in the next month;
Sole proprietorship enterprises (small-scale) can apply for approval and collection, and the comprehensive tax burden after approval is less than 4%;
Therefore, whether it is a limited company or a sole proprietorship enterprise, it can be supported and rewarded through the park policy.
Through these methods, the business structure is simply adjusted, which not only does not change the company's office address and existing business model, but also reduces taxes and burdens reasonably and legally.
However, no matter how to carry out tax planning, we should pay attention to the authenticity and rationality of each link. Control the purchase, sale, deposit and capital flow, adhere to reasonable and legal tax saving, and promote the long-term development of the company.