The reason for the heavy corporate income tax burden is that it is difficult to obtain the corresponding cost invoice for some income, which leads to the inflated book profit of the company and the heavy corporate income tax pressure. In fact, most enterprises will have real business but it is difficult to obtain the corresponding cost invoice, especially the general taxpayer enterprises. These problems need to be solved urgently.
The general taxpayers in the service industry are mainly in high-profit industries such as software, design, consulting and marketing, and their main cost expenditure comes from employees' salaries. However, because wages cannot be deducted as income costs, the company's comprehensive tax burden increases.
A sole proprietorship enterprise (such and such service center, such and such studio or firm)
So-and-so service center, so-and-so studio or firm, which is common to everyone, is in the form of a sole proprietorship enterprise, which can reasonably reduce the tax pressure of the enterprise itself and solve the problem of high profit through verification and collection.
In the park, sole proprietorship enterprises, approved collection, greatly reduce the income tax burden!
Quota verification: the tax is verified to be 1.5%, but the enterprise is required to make an annual invoice of more than 4 million before applying for enjoyment;
Fixed rate verification: verification of individual tax is 0.5%-2. 1%, value-added tax 1%, additional tax is 0.06%, and comprehensive tax rate is 0.5%-3. 16%.
General taxpayer enterprises, with high income tax burden, can find parks with preferential tax policies to settle in and enjoy local preferential tax policies. In order to promote economic development, these parks will have some policies to attract investment and increase local fiscal revenue. Enterprises can enjoy financial incentives and support policies by entering the park, and in addition, they can enjoy the approved tax collection policy, saving taxes as high as 90%!
Two, limited company, tax incentives to support the return
Enterprises that set up a limited company (general taxpayer) and register a limited company in the park, in the form of branches, subsidiaries or new companies, can enjoy high financial incentives and support policies when paying taxes in the park. The local government will provide financial incentives and support to the parks where the value-added tax and enterprise income tax are retained locally, and reward enterprises by 70%-90% on the basis of local retention.
A limited company in the service industry can set up a company or a small-scale sole proprietorship enterprise according to its own body size, and calculate the individual business income tax according to the national five-level progressive system after the profit rate of the service industry is approved. The company can subcontract the actual profits to the enterprise, and use the sole proprietorship enterprise to sign business contracts with the main company. For example, an architectural design company can subcontract design business, and a software sales company can subcontract technical services, software development and other services.
1. VAT: 70%-90% retained by local finance will be refunded;
If the enterprise pays value-added tax/kloc-0.00 million, the local government will return 350,000-450,000 to the corporate account.
2. Enterprise income tax: 70%-90% retained by local finance;
If the enterprise100000 enterprise income tax, the local government will return 280000-360000 to the corporate account.
3. The enterprise pays taxes in the current month, and supports and rewards the next month. Big taxpayer, one thing at a time!
Case study:
A company in the architectural design industry, if the company's annual sales10 million, the cost is 4 million.
A: In general, the company should pay the following taxes:
VAT:1000 * 6% = 600,000.
Enterprise income tax: (1000-400) * 25% =1500,000.
Surcharge: 60 *12% = 72,000.
Dividend tax: (600-7.2-150-60) * 20% = 765,600 yuan.
Total: 76.56+7.2+150+60 = 2,937,600.
B: the tax saving effect of a sole proprietorship enterprise:
At present, a design service center of a sole proprietorship enterprise is established in Shandong, Henan, Chongqing, Shanxi, Fujian and other places. After the service center undertakes 4 million businesses, the taxes paid by the service center are as follows.
Value-added tax: 4 million/1.01*1%= 39,600.
Personal business income tax: 4 million/1.01*10% * 30%-4.05 = 78,300.
Additional tax: 3.96*6%=0.24 million.
Comprehensive tax: 3.96+7.83+0.24 =120300.
After paying the tax of about120,000, this 4 million business can be directly transferred to the personal account of the legal person for free disposal, and the sole proprietorship enterprise can issue invoices for service types to the company or special tickets, which can reduce the tax by nearly 10 times compared with the audit collection.
Enterprises can use preferential tax policies to reduce the tax burden of enterprises reasonably and legally, optimize the tax structure of enterprises, solve the tax cost structure of enterprises, solve the problem of insufficient input of enterprises and optimize the enterprise income tax. At the same time, enterprises will also need to choose the right park to enjoy preferential tax policies according to the actual situation.