Individual industrial and commercial households have become a new choice for tax saving. Why do you say that?

Because both sole proprietorship enterprises and limited partnership enterprises are canceling the examination and approval on a large scale, individual industrial and commercial households can still examine and approve the collection, and there is a document that says: individual industrial and commercial households whose annual taxable income does not exceed 654.38+00,000 can collect personal income tax by half.

For example, if the income of 5 million yuan is approved, the profit rate is 10%, that is to say, if there is a profit of 500,000 yuan, you can enjoy the personal income tax levied by half, so the personal income tax will be very low!

The advantages of the self-employed are not only here, but also the following advantages:

First, 90% of local laws in the country do not require the establishment of accounts.

Although it is not difficult for accounting to make accounts, it is necessary to establish and improve various financial rules and regulations, and to make accounts in combination with the accounting system, accounting methods and taxation involved in the company. At the same time, accounting also tests the professional ability of accountants. We should not only keep in mind the calculation method of value-added tax, but also make clear the taxes that the company will involve.

Therefore, it will be much more convenient for self-employed people if they don't have to do accounts.

Second, self-employed individuals do not have to pay 25% corporate income tax and 20% personal income tax.

Simply put, if a company's income is 1 10,000, 25% of the corporate income tax is 2.5 million, and 20% of the personal income tax is10.5 million, which adds up to 4 million, but the self-employed will not have such troubles.

Third, the tax depression is added to the approved collection.

Generally speaking, self-employed individuals register in tax depressions and apply for approval, and the comprehensive tax rate will be very low, around 2%. Plus some preferential policies to support tax depressions, basically you don't have to pay any taxes.

Fourth, there is no need to open a company account.

There is no need to open the relevant legal person card for Gong Hu. After registration, you can directly audit the accounts and issue invoices.

After paying taxes, profits are distributed freely, and there is no trouble in business and personal affairs at all. There is no need to worry about tens of thousands of transfers and how many times they will be pushed to the risk of being monitored by banks.

Fifth, the scope of invoicing is wide.

Whether it is all kinds of building materials, living expenses, consulting fees, design fees, technical service fees and so on. , you can invoice.

But it is precisely because of the wide range of invoicing that it is more necessary for real merchants to invoice, rather than falsely invoicing.

Sixth, the cancellation is simple.

Because the self-employed people don't have so many structures compared with the company, and they may be areas that don't need to keep accounts, it's really easy to cancel if the self-employed people don't want to operate.

Strict investigation of personal accounts will monitor 65438+ 10,000 cases!

Big news! The "Measures for the Management of Large Cash" has officially stopped soliciting public opinions. From June+10, 65438, transfers exceeding RMB 654.38 million will be monitored! Wholesale and retail, real estate sales, construction and automobile sales are key industries! Bosses and accountants must know!

Suddenly! The People's Bank of China announced!

Recently, the People's Bank of China issued the Notice of the People's Bank of China on Piloting Large Cash Management in Hebei, Zhejiang and Shenzhen (draft for public comment) >; Public consultation notice.

The seven key contents are as follows:

1. What is the standard of large sum?

1. Company account: the starting point of management amount is 500,000 yuan.

2. Private account: the starting point of management amount is 654.38 million yuan in Hebei Province, 300,000 yuan in Zhejiang Province and 200,000 yuan in Shenzhen.

Second, how to monitor?

1. Customers who withdraw and deposit cash exceeding the initial amount shall register when handling business.

2. The pilot banks determine the information elements of customer registration in the local area, and require banking financial institutions to collect, save and report the registration information.

Third, strictly investigate the behavior of splitting, hiding cash, posting and other evasion!

Some people say that only 65438+ million will be monitored. Can't I divide it into small portions? You think too much!

Precautionary measures will be taken to avoid supervision and "pseudo-large cash transactions", such as splitting and hiding cash posting, monitoring not only a single transaction exceeding the initial amount, but also a number of transactions exceeding the initial amount cumulatively.

Fourth, high-risk industries, with huge transaction amount and abnormal transaction frequency. Take special care of them!

If the customer comes from a high-risk industry and the transaction amount is extremely huge, and the transaction frequency or amount is inconsistent with the identity of the customer and the characteristics of daily transactions, the authenticity and standardization of the information should be strictly examined. If a customer is found or reasonably suspected to be involved in criminal activities such as money laundering, a suspicious transaction report shall be submitted, and risks shall be marked, tracked and recorded for future reference.

5. Where is the pilot area? What are the main contents?

1. Fully standardize the large-sum cash business of commercial banks in Hebei Province, mine the enterprise records of Xingtai real estate industry and Qinhuangdao medical industry and report large-sum cash transactions.

3. Explore and strengthen the management of large cash use in private accounts in Shenzhen, strengthen the monitoring of large cash entry and exit and RMB cash business in Hong Kong, and choose suitable cities to explore measures to promote personal income declaration.

6. When will it be implemented?

Now it's just a pilot draft for comments, which will be launched after it is passed next month. The pilot period is 2 years.

It is worth mentioning that after two years, if the pilot effect is good, it is likely to be implemented nationwide.

7. Will it affect the cash transactions of individuals and enterprises?

It will not affect the normal and reasonable use requirements, but it will be strictly reviewed, managed and registered. Bank customers need to register to deposit and withdraw cash above the initial amount, and enterprises need to provide standardized cash books.

At present, banks will monitor large-sum payments and suspicious transactions, fulfill the obligation of reporting large-sum transactions and suspicious transactions, and submit large-sum transactions and suspicious transactions reports to China Anti-Money Laundering Monitoring and Analysis Center.

Then private cards can't avoid tax, and how can the boss legally avoid tax?

1. Three ways for the boss to take the money home safely (remember, the company belongs to the boss, but the company's money is not his)

1, dismiss employees once a year.

Note: The severance payment is less than 3 times of the local average wage, which is tax-free.

2, the establishment of a sole proprietorship enterprise consulting center

Note: The comprehensive tax rate of a sole proprietorship enterprise after approval is 5%.

Methods: A sole proprietorship enterprise was established to provide consulting services for the company, and the sole proprietorship enterprise could safely get back 4.75 million yuan.

The boss sold his car to the company.

Note: The transfer price of used cars is lower than the original price, excluding tax.

Method: Sell your car to the company for 600,000 yuan, and you can drive it back safely, and all the related expenses of the car will be reimbursed.

Two, eight methods of tax planning:

1, using the nature of enterprises to save taxes

2. Business split (such as air conditioning business split into short selling and installation)

3. Change the supply chain (reshape, shorten and extend the supply chain)

4, change the mode of operation

5. Change the transaction mode and place (tax relief)

6. Reorganization, merger and division

7, the use of preferential tax policies

8. Win without a fight

When it comes to taxation, besides individuals, it can be said that this is also a big issue that all enterprises need to consider, even Ma Yun and Liu Ye are among them. Otherwise, how can Ma Yun have no salary and Liu's annual salary is only one yuan?