how to deal with the tax planning of flexible employment?

Flexible integration of resources on the employment line drives the rational allocation of offline resources, which effectively solves the employment problems in special periods such as off-peak seasons in various industries and realizes a win-win situation for society, enterprises and workers.

Then why do you say that flexible employment can reasonably save taxes? The author will explain this problem to everyone. Flexible employment operation mode:

There are three subjects of flexible employment: enterprises, flexible employment platforms and individuals. The flexible employment platforms sign crowdsourcing service agreements with enterprises and individuals respectively. Enterprises put non-core businesses on the platforms through crowdsourcing, and individuals can pick up packages on the platforms. After completing the task, the enterprise will settle the expenses to the platform, and the platform will call the individual. Practical case of flexible employment:

There are 111 anchors on a domestic live broadcast platform, and the platform pays the anchor fee of RMB 1 million per month, with a monthly income of RMB 1 million per capita (after tax), corresponding to the monthly income of RMB 1.4 million (the settlement ratio between the platform and the anchor is 3:7). The salary paid by the payment platform is: VAT of RMB 792,111, income tax of RMB 3.312 million and individual tax of RMB 3.67. Flexible employment solution:

The payment platform will distribute the salary of RMB 11 million and pay the service fee of 8% of the payment amount through the flexible employment settlement platform.

value-added tax: 169,111 yuan, enterprise income tax: 718,111 yuan

service fee: 1111 * 8% = 811,111 yuan

comprehensive cost: 81+16.9+71.8 = 1677,111 yuan

the platform saves 619 through the "flexible employment" scheme.

The platform can obtain the 6% VAT special invoice issued by the technology company to complete the input deduction, and can also be included in the expenditure cost.