But the modern service industry, which is mainly based on mental labor, is different from the traditional commerce, accommodation, catering, transportation and warehousing industries, and is mainly represented by finance and insurance, information transmission, computer software, leasing, business services, scientific research and technology, culture and sports, entertainment, real estate, residential community services, etc. If you set up an individual household, you will usually be XX design center, XX studio as the Naming rules (not reflecting the word "company").
Many entrepreneurs in the early days, do not want to hire people (to pay wages, pay five insurance and one gold), usually called the name of the external studio business. For example, many of the more serious UI designers, whether they work in the company's spare time to receive private orders, or their own full-time work, like to "XX design studio" in the name of external solicitation of work.
In fact, the studio in their mouths, is a fake "studio", that is, their own rented house, eat, sleep, work place, ask him if he can provide invoices, only to know, this "studio" is not to go to the business registration, of course! The company's business is not a business, but it is a business.
So, as a new industry entrepreneurs, in the early grassroots stage, strongly go to the industrial and commercial registration with a formal business license "studio", so that you are the name of the "studio"!
How to choose the type of studio business?
Through the above scientific analysis and argumentation, if you are engaged in modern service industry which is mainly based on mental labor, when registering the studio, in the end, you have to choose "individual industrial and commercial enterprise" or "sole proprietorship enterprise", you may be confused again.
According to the experience of MAND enterprise service, if your purpose is not like Huang Xiaoming brother, is to brand, the whole tens of millions of hundreds of millions of dollars of income a year, there is no need to be like his "Beijing TAYAO culture studio", registered as a "sole proprietorship enterprise "
If you don't employ people and want to save on taxes, registering as a "sole proprietor" is fine, because the state's supervision of "sole proprietorships" is getting stronger and stronger, and the cost of maintaining your business will be higher and higher. Of course, if you feel that you want to be a bit more aggressive, then register as a "sole proprietorship", but the cost of registration and maintenance is also relatively high.
Taxes on studios
On the subject of taxes, which is the lifeblood of studios, many people register their studios in order to legitimize their income, invoice it, and not have to worry about not paying taxes on my income. In addition, I certainly hope to pay the tax can be as low as possible, the better.
Business-registered studios, usually also recognized by the state of small and micro-enterprises, the state of small and micro-enterprise tax, there are many tax incentives, but usually focus on the value-added tax, for example, if your quarterly invoicing amount of 90,000 yuan or less, the ordinary value-added tax invoices are exempt from tax, but the scope of exemption from personal income tax is relatively small, and if you make a lot of money in one year, more than 100,000 yuan part is taxed at 35%.
Fortunately, some local governments, under the state's statutory policy, is very favorable tax concessions, within the annual 5 million invoiced amount, the comprehensive tax burden as low as between 0.5% -7%!
The purpose of the studio
Below I use different roles to describe the purpose of having a business license studio:
1, freelance
For example, you are a design industry bull, you do not want to nine to five, to their own design skills will be able to raise a family to be their own boss, you decided to go it alone.
But you can ask you to such a big bull A, usually a regular big companies, big brands, they entrusted you to work, the money to you, usually ask you for invoices, otherwise people are not good to do the accounts ah. You in order to the whole invoice, go to the poles, cell phone text messages, the Internet to find ah, the kind of "invoice" 100% is a fake ticket! Go to find a friend's company to open ah, the other side will usually say, "We do not have enough credit, you really want, even if the 20 points it! If you don't have a ticket, you will be told to go to the tax office or I'll file a tax return for you, but you'll be responsible for 20-40 tax points!
This time you must vomit blood, so, at this moment, they have a home can open the invoice studio is how important ah, if the studio settled in the tax policy of the place, all the tax burden add up to just pay 0.5-7%, that is not the sky falling pie?
2, part-time earn extra money cattle
If you are a business executive, or a college teacher, if no one asked you to do private work, either you are not enough cattle, or you will waste your talent.
When you take on private work, you run into the same problem as freelancers, either you give a ticket or you take cash at the tax point! This adds a lot of hassle on top of your professional work.
Of course, some people will raise both hands and feet against the words of MAND Enterprise Services, the owner of the clearly expressed, there is indeed no invoice, it's okay, they will go to find a ticket, you report a bank card number to directly transfer money to you at that time is. Indeed, so reasonable words, I can only pretend to be surprisingly speechless. I just want to say, for the high-income people, the peak stare is more and more tight, your bank water records back to check, did not pay personal taxes, penalty!
3, already have a company, want to earn money boss
You said I already have a company, for example, I am a photography industry bull, I do not want to work in the studio, I set up their own company, recruited a few juniors specializing in the company's image photo, if the A party to the invoice, my company can be opened ah!
Yes, that's right, your company can be invoiced, but the problem is that you have many expenditures are not formal invoices, for example, you have a single invoice of 10,000 yuan, the wages of the minions spent 3,000 yuan (tax returns), rented a car spent 5,000, the problem is that 5,000 yuan of the rental of the car didn't give you a ticket ah, then your books on the net 7,000 yuan (the actual is 2,000 yuan). Then your company want to pay corporate income tax (25%) at 7000 dollars? You then dividends out of the money to pay another 20% personal income tax?
In practice, if you register a studio, you will not be able to get invoices for some of the business expenses, through the studio to invoice, not to save a lot of money?
Then the question comes up again, this way, I have both a company and at the same time there is a studio, operating the same business, so to speak will not be unscientific?
If you're going to contradict me like that, then let me ASK you, is it true that a person can only start one company? A person can only sell shares of a public company?!!!! Please look at this scientific reasoning seriously, you know!
4, the company wants to go to the capital market boss
Again, for example, if you are an entrepreneurial world of bulls, melted a lot of money, the company to the formalization of the development of the company, the tax will be paid. But the company is a company, the individual is an individual, if someone asked you to lecture lecture, or you help your friends to melt a large sum of money obtained FA commission, this income is certainly your personal ah, with the company's name invoicing, that is not become the company's income, and you have no gross relationship ah!
This situation, if you have a studio, the ticket out, the income is your personal, cool ah!
The studio taboo
The above said a whole lot, through the studio invoicing, the tax burden can save up to 96.88%, then, is it not possible to abuse it? No, Mandel enterprise service is a law-abiding citizen, not to teach you to make bad, set up a studio invoicing, there are still many taboos Oh.
1, can not salary tax avoidance
You in the company's income is very high, for example, a month has 50,000 salary, personal tax to pay more than 10,000 yuan, does not mean that you set up a studio, and then through the studio to the company invoicing, your salary set out, you can save a lot of tax?
You when the tax office is a fool ah, you that is the company's employees, take a salary, and then set up a studio, and the company's business relations, you are not eating outside?
This kind of thing let the tax discovery certainly to be arrested and hit!
2, can not bonus tax avoidance
Once a pharmaceutical company asked me, many of their company's sales performance is very good, to the end of the year are divided into millions of sales commission awards, is it possible to set up a studio to those sales, the bonus to the studio, the studio to the company to invoice it?
The essence of this issue and the same salary, do not take the tax office as a fool, you set up a studio, a year all the tickets are only open to a company, the company is your home money printing machine ah!
3, can not dividends to avoid taxes
You are a shareholder of a company, the company earned a good this year, to share 2 million dividends, the normal 20% (400,000) of the tax, is not it, I can set up a studio, the use of the studio to the company's invoices, so that you can save hundreds of thousands of dollars in taxes Oh.
We invoice is also to reside in the real business is not it? What is your real business? Since I am a shareholder of the company, and then to the company to provide consulting business? Even if it is true that there is consulting business, you and the company is not a related party?
To summarize, your studio, do not have business dealings with the company in your name, which is a related party, obviously fake. The studio's invoiced income must come from a third party that has nothing to do with you!
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