The middleman contributed to the success of a business, and obtained a lot of intermediary service fees (intermediary fees/commissions) from several million to tens of millions. If calculated according to the income from labor remuneration, he will face the personal income tax rate of 20%~40%. At the time of final settlement, the marginal tax as high as 45% can be said to be insignificant. Then, how can intermediaries collect and pay taxes and save taxes in a reasonable and compliant manner?

1, created by a natural person

Brokers sign intermediary contracts in their own names, and after receiving the money, they issue invoices and pay taxes through natural persons in tax parks. In the relevant parks, the approved individual tax rate can be as low as single digits, and different tax rates in the parks are different. It is very convenient for a natural person to open it on his behalf, without registering a company, in the name of an individual, but there is a restriction that only ordinary VAT tickets can be opened.

2, the establishment of small-scale individual industrial and commercial households

Establish small self-employed households and sign business contracts with payers. Small-scale taxpayers are not required to pay value-added tax according to the latest policy if the annual or single billing limit is less than 5 million. After establishing small-scale self-employed individuals in the tax park to enjoy the approved preferential collection, there is no need to pay enterprise income tax, and the comprehensive tax rate can be as low as single digits.

However, there are also some problems in this way, such as the tightening of approval and collection, such as the order of intermediary business and self-employed. After the establishment of self-employed, only a large number of businesses are completed and then there is no business.

Moreover, the middleman should also consider the various circumstances of the payer, such as:

(1) The payer requires the company to pay the company.

(2) The payer requires the intermediary to provide a special VAT invoice.

(3) The payer pays in installments, with a long period.

(4) Due to audit difficulties, the payer can't accept invoices issued by natural persons.

3. Small and low-profit enterprises

Small and low-profit enterprises are also a situation that can be considered. Although the company will have an extra layer of corporate income tax, the actual corporate income tax rate is very low for small and low-profit enterprises. According to the current preferential policies, the effective tax rate is 5% for the portion of 6.5438+0 million to 3 million.

According to the cost and dividend planning, the tax rate of small and low-profit enterprises can also be relatively low. However, there is a problem with this situation, that is, if it exceeds 3 million yuan, the enterprise income tax will be paid in full at 25%. In addition, small-scale low-profit enterprises are enterprise forms, which require higher compliance and tax treatment than self-employed individuals or natural persons. If there are mistakes in the intermediary process, it may also cause the tax bureau to pay attention to the rationality of living expenses.

In practice, "accommodation fee" is a general term. If the actual category can be classified into other items, such as service charge, you can open a special ticket of 6%, and the space is small and not so complicated. If it really belongs to the living expenses in the traditional sense, it should be clarified here that the state recognizes and allows the existence of living expenses and records them in taxes.

If it is handled normally and the intermediary service contract is signed in advance, then the company can make generous public-to-public payments, and the payee can also issue service invoices normally, which is no different from the regular enterprises and regular income. You can also enjoy value-added tax exemption and qualified income tax-related benefits if you are less than 5 million yuan a year.

For the payer, the part of the occupation fee that does not exceed 5% of the contract confirmation amount can also be deducted from the enterprise income tax. Specific analysis of specific problems shows that most of the living expenses can be solved legally and in compliance.