Port communicationRegistered Shenzhen approved collection enterprise，Exemption from corporate income tax and registration of Shenzhen approved collection enterprise，Exemption from corporate income tax For corporate income tax、The current situation of excessive personal income tax burden，We provide tax planning plans as follows:： one、Principles of tax planning According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Issuing (Regulations on the Collection of Personal Income Tax for Investors in Sole Proprietorships and Partnership Enterprises)" (Finance and Taxation[2000]91No.) for individual proprietorships settled in，A preferential tax rate is implemented based on a profit margin of 10% of income，By converting the personal income tax “wages and salaries” and “labor remuneration” tax items into the “production and business income” of sole proprietorships，You only need to sign a cooperation agreement with the company by establishing a one-person enterprise，Changed the business model and the name of personal gain，You can enjoy the policy。
The annual income of a sole proprietorship does not exceed 5 million，Also subject to 3% value-added tax and 0.3% surcharge，Special VAT invoices can be issued，3%The value-added tax can be deducted。 Sole proprietorships with annual income exceeding RMB 5 million，Convert to general taxpayer，Also subject to 3.5% personal income tax，Need to pay 6% value-added tax and 0.6% surcharge (6% value-added tax coupon can be used for deduction)。
The latest personal income tax rate table for sole proprietorships. In order to implement the "Individual Income Tax Law of the People's Republic of China" and its implementation regulations，According to the "Measures for the Calculation of Individual Income Tax for Individual Industrial and Commercial Households" (State Administration of Taxation Order No. 35, 2014)、"Notice of the Ministry of Finance and the State Administration of Taxation on the Issuance of Provisions on the Collection of Personal Income Tax on Investors in Sole Proprietorships and Partnership Enterprises" (Finance and Taxation[2000]91No.) and other documents，Now I am a self-employed individual business owner、Investors in sole proprietorships and partners in partnerships obtain "individual industrial and commercial household production" in China.、Issues related to the taxable income rate of personal income tax from “business income” are clarified as follows:： Taxable income rate (minimum value)： Five-level excess progressive tax rate table Personal income tax rate table (individual industrial and commercial household production、Applicable to business income) Taxable income = total income * taxable income rate (no threshold) Taxable amount = taxable income * applicable tax rate - quick calculation deduction 0-5 million (excluding tax income) Tax burden change table list Remarks：Calculated based on the service tax rate of 10%，Monthly sales of less than RMB 30,000 are exempt from VAT。
two、How to operate：Establish a sole proprietorship in a tax depression area as a partner to help companies register and establish a sole proprietorship in a tax depression area，As a business partner of an enterprise。 Because sole proprietorships do not levy corporate income tax according to law，Only VAT and personal tax exist，Individual income tax is based on local preferential tax policies，The service industry is based on 0.5%-3.5%，The construction industry is based on 0.35%-2.45%，For business and trade categories, the rate is 0.25%-1.75%。
After paying the above taxes and fees，The money in the sole proprietorship account can be used freely。 For businesses，How to register a sole proprietorship in a tax depression，It not only solves the problem of enterprises bearing excessive tax burdens，You can also obtain legal and compliant VAT invoices as input。and，Enterprises only need to cooperate and provide registration materials throughout the process.，Other matters are fully managed by Hui’an Finance and Taxation，Safe and worry-free。
three、Applicable scenarios 1、pricing transfer：The company has high profits，Use individually，As a business partner of the company。 2、business transfer：Directly transfer existing business to Gedu，Enjoy the dual benefits of unique low tax rate + high support。 3、Wage distribution (salary/labor/commission bonus, etc.)：Change income type，income from salary、labor income、Commission bonus income turns into operating income，to enjoy low tax rates。
(for example：executive、shareholder、freelancer、high net worth individuals、internet celebrity、entertainment sports star、lecturer、Industry experts、Professional consultant、designer、lawyer、private equity manager、Fund managers, etc.) 4、Case Description Example 1 (Personal Income Tax Savings Case)： Ordinary model Sole proprietorship model Mr. Wang is an expert in real estate，Signed a real estate project intermediary agreement with Company A，Before Company A transferred 5 million commissions to Mr. Wang，Relevant personal income tax has been deducted，The tax rate is as high as 32%. The sole proprietorship model provided by Mr. Wang is Example 2 (Corporate Income Tax Savings Case)： Assume that Shenzhen Shencheng Architectural Design Co., Ltd. is a small-scale taxpayer in the service industry (hereinafter referred to as Company A) with an annual income of 5 million.，Calculable operating costs and
cost
in 2 million，Profit 3 million。
Shenzhen Shencheng Architectural Design Office (hereinafter referred to as Company B) is now established，And operate the same business through Company B，Let’s compare the tax saving effects of the two methods:： Remark：The higher the industry profit margin, the more obvious the tax saving effect will be.，Such as technology、Consulting and services。
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