Audit collection: the taxable income is equal to the balance of the total income in each tax year after deducting costs, expenses and losses, and the progressive tax rate of 5%-35% is applicable according to the enterprise income tax items.

Approved collection: calculate the taxable income according to the taxable income rate, and then calculate and collect personal income tax at the five-level excessive progressive tax rate of 5%-35% according to the size of the taxable income.

Advantages and problems of tax planning in sole proprietorship enterprises

1, Advantages of tax planning of sole proprietorship enterprises

Regarding the benefits of tax planning to such companies, the main points are as follows:

(1) It is very easy and simple to apply for a sole proprietorship enterprise. Compared with limited liability companies and other companies, sole proprietorship enterprises have simpler steps in registration application and account cancellation, and wider internal control management, which is more suitable for entrepreneurs to join and start businesses.

(2) The sole proprietorship enterprise has income tax. In daily life, compared with other types of enterprises, a sole proprietorship enterprise does not have to pay income tax, income tax and other tax expenses, but only needs to pay one tax. Therefore, when the company's profit is too low, the sole proprietorship enterprise can enjoy a lower income tax rate, so its tax burden is lighter.

(3) The production and operation of a sole proprietorship enterprise is convenient at ordinary times, and it can be used to carry out preparatory work when necessary. Generally speaking, in this way, a wholly-owned enterprise can register the theme activities of enterprise safety production to scientific research institutions or civil affairs departments, so as to benefit the company and enjoy relevant tax policies.

(4) Distribute profits and reduce the collection rate. Now the sole proprietorship enterprise adopts progressive tax rate, that is, the greater the profit, the higher the levy rate. Therefore, for such companies, it is the top priority of tax planning for such companies to diversify profits and reduce personal income tax to a low collection rate.

2 issues of special concern to the tax planning office of the sole proprietorship enterprise.

In fact, tax planning is the actual operation of this technical specialty, and it is the same for sole proprietorship enterprises. Therefore, a wholly-owned enterprise should pay attention to:

(1) adopt the tax planning scheme of technical specialty to promote the implementation of this work. This is because all kinds of companies in various manufacturing industries have special operating modes and business process characteristics, and exclusive tax planning schemes must be implemented in order to receive ideal tax avoidance effects. This requires State Taxation Administration of The People's Republic of China's outstanding personnel to make technical professional analysis on the actual operation of the company, and put forward the exclusive preparation scheme according to the actual production and operation of the company.

(2) The unit tax planning should be carried out under the premise of rationality and legality. It can be said that the most essential difference between tax planning and tax saving and tax evasion is that it is carried out within the scope permitted by laws and regulations. Therefore, when conducting tax planning, a sole proprietorship enterprise should try its best to abide by the "green line" of laws and regulations, so that the company can operate and manage reasonably and legally, and increase the actual personal income reasonably. Otherwise, it will bring risks to State Taxation Administration of The People's Republic of China.

The answer about how to pay individual tax for sole proprietorship enterprises comes here first, mainly to see how much income, dividends and bonuses the sole proprietorship enterprises have each month. They are also calculated according to the corresponding tax rate, and can be calculated clearly with reference to the specific tax rate when dealing with individual taxes. It can be seen that the tax revenue of a single enterprise is also relatively heavy, and the financial department can consider making tax planning for the enterprise.