Legal analysis: 1. Establish a sole proprietorship enterprise as a partner during the tax depression. Help enterprises to register and establish sole proprietorship enterprises on the land as business partners of enterprises. As a sole proprietorship enterprise does not collect enterprise income tax according to law, there are only value-added tax and individual tax, and individual tax is based on local preferential tax policies, which are 0.5-3.5 for service industry, 0.35-2.45 for construction industry and 0.25- 1.75 for commerce and trade industry. After paying the above taxes and fees, the funds in the account of the sole proprietorship enterprise can be freely controlled. 2. For individual industrial and commercial households whose monthly personal income tax is approved: if the monthly production and operation income is less than 20,000 yuan, the personal income tax collection rate is 0. If the monthly income from production and operation ranges from 20,000 yuan (inclusive) to 50,000 yuan, individual income tax will be levied at the approved tax rate of 0.5 for the part exceeding 20,000 yuan. If the monthly production and operation income is between 50,000 yuan (inclusive) and 654.38+10,000 yuan, the individual income tax will be levied at the approved tax rate of 0.8 for the part exceeding 20,000 yuan. If the monthly production and operation income is more than 6.5438+10,000 yuan (inclusive), individual income tax will be levied at the approved levy rate of 654.38+ 0.4 for the part exceeding 20,000 yuan. 3. Tianjin tax depression does not need the business entity to go to work, and you can enjoy such a policy by registering your address locally. As long as large taxpayers are willing to register locally and promote economic development, they will be given a great tax policy.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.