First of all, you can't set up a company, because once the company is established, all the project funds and wages need to go to the public account, and migrant workers also need to pay personal salary income and social security, which is definitely not cost-effective. Secondly, even if the company is established, it still needs a lot of expenses to maintain the company, and basic personnel such as finance, administration and personnel should be available, which is another expense. There is also a very important reason: both contractors and construction workers are worldwide, and it is still a bit unrealistic to set up a company and lock it in one place. Focus: How can migrant workers be exempted from personal income tax?

It's actually quite simple. At present, China's policy towards taxpayers is very favorable, and some areas even introduce preferential policies with low tax rates for natural persons. With regard to the "fat tax", the author understands that both Chongqing and Shandong have policies of natural persons, and each person can pay 5 million yuan a year, and the comprehensive tax rate is only between 3% and 3.5%. According to this policy, each contractor can reasonably collect the project payment and solve the problem. Not only is this solution, but many self-employed or wholly-owned enterprises are set up in "tax depressions" when necessary, and will be cancelled after the project payment is completed. The tax rate is not much different from that of natural persons. It is simple and convenient, and the risk is absolutely controlled through the operation of "tax fat".

Whether it is a natural person, a self-employed person or a sole proprietorship enterprise established in a tax depression, you can enjoy the local preferential tax policies. There are many problems that can be solved, such as corporate income tax burden, dividend tax burden and personal tax burden. As long as the tax burden is too heavy, you can first reduce or exempt taxes by transferring to tax depressions. Under reasonable and legal circumstances, it is the basis of tax planning to minimize corporate tax payment.