Why are self-employed people suddenly angry? The central bank stipulates that from March 1, 2023, the personal collection code can no longer be used for business collection. That is, roadside stalls, breakfast stores, stalls, street food sellers can not use personal collection code to collect money. All have to use the merchant collection code. What does this have to do with self-employment? You must have a business license to use the merchant payment code to receive money. Registered business license preferred must be self-employed. There are five reasons
First, the self-employed do not have to pay, 25% corporate income tax do not have to pay 20% dividend tax.
The second, self-employed annual invoicing within one million eight hundred thousand, quarterly invoicing, forty-five thousand exempt from VAT. Thirdly, the registration cycle of self-employed is short, and the tax approval and invoicing can be completed in one week.
5. The most important self-employed do not need to open a public account, the bosses are the most headache is the problem of public money to private. Individual households directly transfer money to personal cards, there will be no trouble to transfer private.
Because self-employed people can enjoy the authorized levy and the comprehensive tax rate is very low, both enterprises and individuals will register their self-employed people in order to reduce the tax burden of self-employed people.
Registered self-employed business can be reasonable split business, such as purchasing business. Purchasing on behalf of the business often encounters the situation of no ticket. The business lacks cost tickets, the profit will be inflated, thus paying more tax. So the purchasing business can be split, individual households can purchase on behalf of the individual households can enjoy the approved levy, do not need any cost tickets, are approved in accordance with the tax rate fixed. There is also split other business. Because the self-employed do not have corporate income tax, the comprehensive tax rate is only 1.66%, so the tax rate is very low. If other business can be split to the self-employed to complete, then the tax paid is naturally low.
Value-added tax (VAT) for small-scale taxpayers is 1%, with a monthly VAT of 150,000 yuan, a quarterly VAT of 450,000 yuan, and an annual VAT invoice of 1.8 million yuan exempt from VAT. Individual production and business income tax taxable income of 1 million yuan or less is halved to 2.5%, 1-3 million yuan is reduced to 1 million yuan tax. And personal tax can apply for authorized collection.
Tax burden: 1%, 3% comprehensive tax burden! Compared to the previous tax burden of 40%, can be said to save millions!
The value-added tax of enterprises registered in the park will be supported and rewarded at 30%~60% of the local retained earnings;
Enterprise income tax will be supported and rewarded at 30%~60% of the local retained earnings.
Financial support is returned on a monthly basis, with tax payments made in the same month and support and incentives given in the following month.
Taking the example of an industrial company setting up a branch (subsidiary) in a tax-preferred zone:
Assuming that the paid VAT/EIT in 2020 will be 10 million yuan, the amount of support for the company will be as follows:
Many bosses think that tax matters are the business of the treasurer and the financial accountant, and they don't need to know about taxes. But the boss does not realize how much tax the company pays and what the VAT rate is. It's not the tax office or the accountant, it's the boss.
Because the business operation model of the enterprise is your design program, the workflow is your design program, how do you design the program, how do you pay tax?
In fact, there are many reasonable ways to avoid taxes, we just don't know the legal boundaries that are easy to violate. But if we know them, we can not only avoid them safely and reasonably, but also save a lot of money!
The knowledge and methods of sensible tax avoidance are in the following book:
There is a lot of knowledge about these types of cases in the book Tax Avoidance. Stupid bosses in tax evasion, smart bosses in tax avoidance, smart bosses in reasonable tax savings. Bosses are not financial, but they must understand finance.
This Tax Avoidance must be a must for bosses and finance. From tax planning program to tax risk example analysis, let the company boss away from tax risk, reconstruct the company tax system, reasonable tax saving, away from tax and business risk, let the company steady money.
The boss does not need to know about finance, but must understand
Related Q&A: 2023 tax standards for individual business households I. Individual households' tax obligations Individual households should register for taxation according to the law after obtaining a business license. Individual households should be in accordance with the provisions of the tax department to correctly establish the books of account, accurate accounting. For individual households with sound accounts and accurate accounting, the tax department implements checking and levying; for individual households with small scale of production and operation and no ability to set up accounts, the tax department implements regular and fixed levying; for individual households with certain circumstances, the tax department has the right to authorize the amount of tax payable, and implements approved levying. So how to pay taxes for individual households? Take a look at the individual household tax standard. The standard of individual household tax 1, the sale of goods to pay 3% value-added tax, to provide services to pay 5% business tax. 2, at the same time, according to the payment of value-added tax and business tax and pay the urban construction tax, education surcharge. 3, there is to pay about 2% of the personal income tax. 4, if the monthly income of less than 5000 yuan, is exempted from value-added tax or business tax, the urban construction tax, education surcharge is exempted. 5, if the monthly income of less than 5000 yuan, is exempted from value-added tax or business tax, urban construction tax, education surcharge is exempted. Third, the regular fixed amount of individual tax tax department for individual households generally implement the regular fixed amount approach to implementation, that is, according to the region, lot, area, equipment, etc. Approved to give you a month should pay the amount of tax. If the amount of invoice is less than the fixed amount, the tax will be paid according to the fixed amount, and if the invoice is more than the fixed amount, the exceeding part of the tax will be paid according to the regulations. If the VAT threshold is not reached (monthly sales of 5,000-20,000 RMB, varying from province to province), you can be exempted from VAT, urban construction tax and education surcharge. The Taxation Measures provide for the deduction standards for some major items as follows: (1) The standards for deduction of expenses for owners of individual businesses and the standards for deduction of wages for employees shall be determined by the local tax bureaus at the provincial level, but no deduction shall be made for the wages of owners of individual businesses. (2) The expenses incurred by an individual business owner from the date of application for a business license to the date of commencement of production and operation, except for the expenses incurred for the acquisition of fixed assets and intangible assets as well as exchange gains and losses and interest expenses which are included in the value of the assets, may be treated as start-up expenses and amortized over a period of not shorter than five years from the date of commencement of production and operation. (3) Interest expenses on borrowings incurred during the period of production and operation may be deducted to the extent that they do not exceed the amount calculated in accordance with the interest rates for loans of the same type and for the same period prescribed by the People's Bank of China. (4) Expenditures on the purchase of low value consumables should be amortized at one time in principle; one-time purchase of a larger value should be amortized in installments (the value standard and amortization period is determined by the provincial local tax bureaus). Expenditures for the acquisition of tax-controlled cash registers by individual households shall be deducted in installments within two to five years, with the specific period to be determined by the local tax bureaus of each province, autonomous region and municipality directly under the central government. (5) Expenditures on various types of insurance premiums related to production and operation, such as property insurance, transportation insurance, and insurance premiums for employees' pension and medical insurance as well as other insurances, shall be calculated and deducted in accordance with the relevant provisions of the State. (6) Repair expenses related to production and operation can be deducted according to the facts; repair expenses incurred unevenly or in larger amounts should be deducted in installments (the deduction standard and period shall be determined by the provincial local tax bureaus). (7) Taxes paid by individual households in accordance with regulations, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land use tax, land value-added tax, property tax, vehicle and vessel use tax, stamp duty, cultivated land occupation tax and education surcharge are allowed to be deducted in accordance with regulations. (8) The industrial and commercial management fees, individual workers' association dues and stall fees paid in accordance with the regulations can be deducted according to the facts; how to deduct the other fees and charges paid shall be determined by the provincial local tax bureaus. (9) In the production and operation of fixed assets leased and incurred expenses, all belong to the operating lease (i.e., temporary lease, the expiration of the lease term of the fixed assets are still returned to the lessor), the lease fee can be deducted; all belong to the financial lease (i.e., the lease contract, the expiration of the lease term, the lessee to pay the last rent in the fixed assets that is the lessee's ownership), the lease fee should be included in the value of the fixed asset and cannot be directly deducted. (10) Research and development of new products, new technologies, new processes incurred in the development costs, as well as research and development of new products, new processes and the purchase of a single unit of value of less than 50,000 yuan of the purchase of testing instruments and experimental devices, are allowed to deduct. Testing instruments and experimental devices with a single unit value of more than 50,000 yuan, and other equipment whose acquisition cost reaches the standard of fixed assets, are managed as fixed assets and cannot be directly deducted. (11) The net loss of fixed assets and current assets incurred in the course of production and operation, as well as the net loss of destruction, can be deducted in the current period after the individual industrial and commercial enterprise provides the inventory information and is examined and approved by the competent tax authorities. (12) For transactions settled in foreign currencies in the course of production and operation, the difference in the conversion to RMB due to exchange rate changes shall be recognized as exchange gain or exchange loss, and shall be included in the current income or deducted in the current period. (13) For uncollectible accounts incurred in connection with production and operation (referring to accounts receivable that are still uncollectible after being settled by the bankruptcy or estate of the debtor due to the debtor's bankruptcy or death; or accounts receivable that are still uncollectible due to the debtor's overdue obligation of repaying the debt for more than 3 years), valid proofs should be provided, and deductions may be made on a case-by-case basis after examination and approval by the competent tax authorities. (14) For donations to education and other social welfare undertakings, as well as to areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China, donations not exceeding 30% of their taxable income are allowed to be deducted accordingly. Donations directly to the beneficiaries shall not be deducted. (15) Business hospitality expenses related to production and operation shall be provided with legal documents and, after examination by the competent tax authorities, shall be deducted in accordance with the facts within 5% of its total income. Deductions shall be made according to the facts. (16) The expenses incurred by an individual industrial and commercial enterprise in the course of production and operation and mixed with his family life shall be deducted by the competent tax authorities after approving the proportion of apportionment, according to which the expenses incurred in the course of production and operation as determined by calculation shall be deducted. (17) For annual operating losses, after examination and approval by the competent tax authorities, they can be made up with the operating income of the following year; if the operating income of the following year is insufficient to make up for the loss, it can be continued to make up for the loss year by year, but at most, it can not exceed 5 years. (18) Depreciation of fixed assets. According to the regulations, houses, buildings, machines, equipment, means of transportation and other equipment and tools related to production and operation used by self-employed persons in the course of production and operation for a period of more than one year and with a unit value of more than 1,000 yuan are fixed assets. According to the regulations, the houses and buildings of individual households, in-use machinery and equipment, instruments and meters, all kinds of work tools, seasonal out-of-service and repair of out-of-service equipment, as well as fixed assets leased out under operating leases and leased under finance leases are allowed to be depreciated; while the fixed assets other than houses and buildings that are not in use and do not need to be used, and fixed assets leased under operating leases and fixed assets which have already been depreciated and continue to be used, are not allowed to be depreciated. Depreciation is not allowed for fixed assets. The residual value of fixed assets shall be estimated and deducted from the original value of fixed assets before depreciation, and the residual value shall be determined at 5% of the original value of fixed assets. Depreciation of fixed assets of individual households shall be carried out after examination and approval by the competent tax authorities within a period not shorter than the following: 20 years for houses and buildings; 10 years for ships, machines, machinery and other equipment; and 5 years for electronic equipment, means of transportation (excluding ships), and apparatus, tools and furniture related to production and operation. If there is a need to shorten the depreciation period due to special reasons, an application can be made and reported to the provincial local tax bureau for approval. Fixed assets are depreciated by straight-line method and workload method. (19) Inventories stocked by individual households for sale or consumption in the course of production and operation, including raw materials, auxiliary materials, fuels, low-value consumables, packages, products-in-process, purchased commodities, homemade semi-finished products, finished products, etc., shall be valued according to actual costs. Accounting for inventories claimed or issued shall, in principle, adopt the weighted-average method. (20) Intangible assets used in the course of production and operation, including patents, trademarks, non-proprietary technologies, goodwill, copyrights, site use rights, etc., are deducted in equal installments over the effective period of use from the date of commencement of use.