Let's take an example to analyze it: for example, Xiaojin and Xiao Wang set up a limited company (general taxpayer), with equity ratios of 565,438+0% and 49% respectively.
Assume that the total profit of the company in 20 19 is 5 million, and all the net profits are distributed to shareholders.
20 19 corporate income tax = 500 * 25% = 1.25 million; 20 19 net profit = 500-125 = 3.75 million; Personal income tax of shareholder Xiaojin for 20 19 years = 375 * 51%* 20% = 382,500; Personal income tax of shareholder Xiao Wang 20 19 = 375 * 49% * 20% = 367,500; The sum of corporate income tax and personal income tax of shareholders in 20 19 years =125+38.25+36.75 = 2 million.
Example 2 If the company type established by example 1 is a partnership, other basic conditions are the same.
Since the partnership enterprise does not pay enterprise income tax, but only pays individual income tax for the partners, then: the individual income tax of the partner Xiaojin in 20 19 years = 500 * 51%* 35%-6.55 = 827,000; Partner Xiao Wang 20 19 personal income tax = 500 * 49% * 35%-6.55.
To sum up, the total tax paid by Example 1 China Limited Company is 2 million, and the total tax paid by the partnership in Example 2 is 16 19000. Therefore, partnerships pay less taxes.
There is no difference between dividends and bonuses distributed to enterprises' foreign investment, or between dividends and bonuses: there is no need to pay enterprise income tax, only the personal income tax of partners (shareholders).
Limited liability companies pay taxes according to enterprises, and partnership enterprises pay personal income tax according to natural persons. Individual income tax shall be levied at the five-level progressive tax rate of 5% ~ 35% for partnership enterprises.
That is to say, when the number of "partners" in a partnership increases, the less income each investor gets, the lower the applicable tax rate, and increasing the number of partners (such as increasing the number of wives and children as partners) is equivalent to reducing the tax burden.
You need to be careful when choosing a business model.
Extended data:
According to the policy basis 1 and Caishui [2000] No.91,Article 4 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing the Individual Income Tax Provisions for Investors of Sole proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) stipulates: "The total income of sole proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) in each tax year shall be deducted from costs, expenses and losses.
2. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementation (Guo [20065438+0] No.84): This part of income is not incorporated into the income of the partnership, but is used as the income of individual investors from interest, dividends and bonuses, and personal income tax is calculated and paid according to the tax item of "income from interest, dividends and bonuses", and the tax rate is 20%.
3. Articles 2 and 3 of Caishui [2008] 159 "Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Income Tax of Partners in Partnership Enterprises" stipulate: "The partnership enterprise takes each partner as the taxpayer.
If the partners of a partnership are natural persons, they shall pay individual income tax; If the partners are legal persons or other organizations, they shall pay enterprise income tax.
4. Caishui [20 18] No.98 "Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Application of Individual Income Tax Deduction Fees and Tax Rates in the Fourth Quarter of 20 18": "For individual industrial and commercial households, sole proprietorship enterprises, natural person investors in partnership enterprises, enterprises and institutions, the deduction fees are as follows.
5. Article 1 of the Enterprise Income Tax Law stipulates: "In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law.
"6. Paragraph (3) of Article 3 of the Individual Income Tax Law stipulates:" Income from interest, dividends, bonuses, property leasing, property transfer and accidental income shall be subject to a proportional tax rate of 20%.
Baidu Encyclopedia-People's Republic of China (PRC) Enterprise Income Tax Law