Personal account receipts are not taxed: more than 5 million yuan in back taxes and nearly 3 million yuan in fines!
In 20021year, private households' tax avoidance really didn't work. In addition to the above cases, there are many enterprises that have been punished.
The residual profits of a sole proprietorship enterprise after tax payment are allowed to be distributed to investors' private accounts, and 20% dividend tax is not required.
Since the transfer between companies is so sensitive, how can we use tax planning to reduce risks and tax burden? In fact, we all know that banks strictly control "public ownership and private ownership", how to transfer profits to shareholders reasonably and legally, pay less taxes under the premise of legal compliance, and avoid tax risks reasonably. Next, we will explain in detail how to carry out tax planning on the issue of shareholder dividends.
Some types of enterprises can be approved and levied by registered sole proprietorship enterprises, especially for those enterprises with incomplete information, difficult audit, difficult cost accounting and imperfect financial system, the adoption of audit means that personal income tax is relatively high. If you apply for approval and levy in the park, the tax burden of enterprises can be greatly reduced, and the highest comprehensive tax rate is about 5. 18%.
Value-added tax (VAT can enjoy the tax rate of 1% according to the preferential policies of the state for small-scale taxpayers after the epidemic)
As a sole proprietorship enterprise does not levy enterprise income tax according to law, there are only value-added tax and individual tax. Individual tax is subject to local preferential tax policies, and the industry profit rate (mostly 10% or 5%, which is different according to different industries, 5% for commerce and trade, and 10% for service) is verified, and then the tax is paid according to the five-level progressive system.
Individual tax in service industry is approved and levied, with small-scale taxpayers 0.5%-2. 1% (the maximum is 2. 1% in small scale) and general taxpayers 0.5%-3. 1%. The approved individual tax for commerce and trade is 0.25%~ 1.75% (small-scale taxpayers &; -general taxpayers can approve)
An Internet company has an annual income of 5 million, a cost of 2 million and an actual profit of nearly 3 million. It needs to pay 25% corporate income tax and 20% dividend tax. The company set up a sole proprietorship enterprise (network studio) in the park, outsourced its original business to a single enterprise, and turned profits into income.
Original company:
VAT: about14.56W.
Corporate income tax: about 75W
Dividend tax: about 45W
Total tax burden: about134.56 w.
Comprehensive tax rate: 26.94%
Sole proprietorship studio:
Value-added tax: 5 million/1.03 * 3% =145,600 (small-scale taxpayers can enjoy the preferential policy of 1% during the period of 202 1 year).
Additional tax:145,600 *6%=0.87 million.
Personal business income tax: 5 million/1.03 *10% * 30%-4.05 =10.51ten thousand.
Individual proprietorship does not need to pay enterprise income and shareholder dividends:10.51+0.87+14.56 = 259,400.
After comparison, the tax saving ratio of enterprises after planning is as high as over 80%.
There is no shortcut to taxation, and any planning is based on real business. We should make good use of various preferential tax policies to help enterprises reduce more tax burden.