First, the problems that can be solved by natural person's agency

The main problems that natural person's agency can solve are: solving the cost problems of the company and effectively reducing the tax burden.

For example, some gray expenditures have no invoices, and some companies have no or too little costs, which leads to the problem that the income tax is too high. For example, in many service companies, there is basically no input, and the cost is just some personnel costs, office supplies and so on.

at this time, the natural person can subcontract the profit part and the part lacking cost of the company to natural persons to operate, such as design fees, consulting fees, service fees, materials fees, living expenses, labor fees, etc., and then the natural person only needs to go to the relevant tax bureau to issue an invoice to ensure the authenticity of the business. The taxes and fees to be paid by natural persons on behalf of the company are: value-added tax: 1% (affected by epidemic situation); Additional tax: 1.16% (levied by half); Individual business income tax: 1.5% (approved); After paying the tax, a tax payment certificate will be issued, and only a copy of the ID card of the natural person and the billing information will be needed for the opening, and it is not necessary to go to the scene in person.

here is a general knowledge point for everyone: some friends will say that natural persons will pay 21% tax, and of course they will pay 21% tax under normal circumstances. Here, we need to handle natural persons' behalf in some tax parks, like many places, which will enjoy the approved levy. After enjoying the approved levy, we will enjoy the comprehensive tax rate of about 1.56%.

2. Advantages of natural person acting as agent

1. There is no need to handle enterprises and self-employed individuals, and cancellation is not involved

2. The funds are paid directly to individuals by the drawee

3. It is directly opened by the tax authorities, with official seal, which can be checked online, with one vote and one tax payment

3. Some details that may be paid attention to by natural person acting as agent.

② materials that need to be prepared on behalf of a natural person

Name of bill receiver: tax number: address and telephone number: bank account number: billing category and amount: category: amount: applicant: ID number: mobile phone number: front and back of ID card: (The original photo is clear) Some areas need to register with the local electronic tax bureau for real-name authentication, and no natural person is required to be present for processing.

③ Is the invoice issued by the natural person true?

The invoices are issued by the tax hall, so the authenticity can be guaranteed. After the bills come out, a tax payment certificate will be issued. The invoices are all networked and can be found in official website, the tax bureau.

(3) Can a natural person do it in another place?

after a business happens between an enterprise and an individual, the individual can open it on behalf of the resident, the location of the ID card, the location of the enterprise and the place where the business happens. It is not stipulated that the business must be opened in the tax authority where the enterprise is located. What business of a modern enterprise is not all over the country, so there is no restriction on the location of the ID card.

④ is it possible that a natural person goes to the tax hall to issue VAT invoices on his behalf?

yes. As long as there is no real business and invoices are issued on behalf of the applicant, all of them belong to the phenomenon of false issuance, so the applicant should be investigated for responsibility.

therefore, the natural person must ensure the consistency of the three streams (invoice stream, capital stream and contract stream).

⑤ If a natural person goes to the tax hall to invoice for labor remuneration, is there any risk if the payment unit fails to fulfill the obligation of withholding personal income tax?

if there are risks, if a natural person obtains income from labor remuneration, royalties and royalties and applies for invoicing on his behalf, personal income tax will not be levied in the process of invoicing on his behalf.

invoice issuing units (including tax authorities and units entrusted by tax authorities to issue invoices on their behalf) uniformly indicate in the remarks column of invoices that "individual income tax is withheld by the payer according to law".

according to article 31 of the law of the people's Republic of China on the administration of tax collection, withholding agents perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations.

article 32. if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of 1.5% of the overdue tax on a daily basis from the date when the tax payment is overdue.

article 69. if a withholding agent fails to collect taxes due to withholding, the tax authorities shall recover the taxes from the taxpayer and impose a fine of not less than 51% but not more than three times the unpaid taxes due to withholding.

the above is a problem that natural persons should pay attention to when they go to the local tax hall to open it on their own.

⑥ whether it is necessary for a natural person to settle the tax on his behalf

If a natural person goes to the local tax hall to settle the tax on his behalf, it is necessary to settle the tax at the end of the year. However, if it is through the local preferential tax policy and the approved tax collection method, it is not necessary to face the settlement at the end of the year.

the following categories are replaceable.

commercial category: hardware materials, building materials, cement, sand and gravel, cables, wires, mechanical equipment, gypsum boards, tiles, radiators, decorative materials, square pipes, building materials, rubber products, wood, plastic products, daily necessities, screws, switches, water pipes, plastic products, cartons, computer accessories, and office supplies. Clothing processing, flower seedlings, stone products, ceramic products, leather products, seafood, aquatic products, labor insurance supplies, glass products, stainless steel products, communication equipment, food, etc.

services: modern services: R&D services, research services, contract energy management fees, engineering survey and exploration fees, professional technical services, circuit design and testing services, business process management, information system value-added fees, authentication services and certification services.

Life services: cultural and sports services, recording fees, planning fees, cultural and creative fees, sports services, educational services, training fees, information services, lecture fees, class fees, medical service fees, nursing fees, inspection service fees, etc.

tourism and entertainment services: tourism services, catering fees and accommodation services.

cultural and creative services: intellectual property services-registration, identification, evaluation, authentication, retrieval services of patents, trademarks, copyrights, software and integrated circuit layout designs, production, distribution and broadcasting services of radio programs.

other modern services: maintenance fee, handling fee, project publicity fee, project promotion fee, market research fee, new product development fee and public relations fee

commodity auxiliary services: headquarters management, investment and asset management, market management, property management, daily comprehensive management fee and supply chain management service fee

other life services: weeding service fee, repair fee and landscaping fee

Other security services

transportation services: land transportation services, railway transportation services, other land transportation services, management fees,

water transportation services, (journey rental, time rental), air transportation services, (wet lease), pipeline transportation services, logistics auxiliary services, aviation services, port terminal services, freight passenger station services, salvage and rescue services, loading and unloading services, warehousing services, and so on.