In practice, many enterprises have the problem of insufficient cost tickets, but their business is real. In this case, for high-profit enterprises, tax pressure will increase, tax costs will be spent more, and profits will be further compressed. Especially for many service-oriented enterprises, there are not many sources of cost tickets, and enterprises cannot obtain cost tickets, but their business is real. How should enterprises reasonably save taxes?
There are two ways: small-scale enterprises approve the collection and natural persons open insurance policies on their behalf.
Case study:
Science and technology service enterprises actually have a business of 4.5 million yuan, but due to other reasons, they can set up small-scale sole proprietorship enterprises in the park, apply for verification and levy, enjoy the verification policy, and directly convert the original enterprise income tax and dividends paid into personal production and operation income tax. There are two verification methods for enterprises to choose from:
1.？ Fixed rate verification: comprehensive tax rate 1.56%-3. 16%.
VAT payable: 4.5 million/1.01*1%= 44500.
Additional tax payable: 44,500 *6%=0.26 million.
Personal income tax payable for production and operation: 4.5 million/1.01*10% * 30%-4.05 = 93200.
Comprehensive tax payment: 44,500+26,000+94,500 = 654,380,403.
Look at this picture, please.
2.？ Approved quota: the comprehensive tax rate is 2.56%
VAT payable: 4.5 million/1.01*1%= 44500.
Additional tax payable: 44,500 *6%=0.26 million.
Personal income tax payable for production and operation: 4.5 million/1.01%*1.5% = 66,800; Comprehensive tax: 44,500 +0.26 million+66,800 = 1 1.39 million.
After paying taxes, the enterprise can directly withdraw the remaining profits to the legal person account, and does not bear the dividend tax.
It is more convenient and faster for natural persons to open an account. You don't need to register an enterprise, you can complete it by providing the identity information of a natural person, the information of the bill payee, the invoice amount and the project, and there is no one-time limit on the amount of money, and a natural person can only be less than 5 million a year. Of course, only ordinary tickets can be issued, and it is more convenient and faster for enterprises that can receive ordinary tickets to use natural persons to issue invoices on their behalf. At the same time, the tax bureau will issue corresponding tax payment vouchers, and the tax will not be settled.
Whether it is a natural person policy or a small-scale examination and approval policy, there is no geographical restriction, and enterprises all over the country can enjoy the policy of reducing corporate tax burden and reasonably saving taxes.