at the end of each year, when many companies pay dividends, shareholders are happy, but at the same time, they can't help but feel distressed about paying personal income tax. Therefore, many shareholders have a question, how to reduce the personal income tax of shareholders' dividends? How to avoid tax reasonably for shareholders' dividends? It is difficult to be a boss, especially this year. It's not easy to get up early and get greedy all day, but it's rich for the company and bitter for yourself-the company's profits are all lying in the company account, and they dare not pay dividends. Why? This is because the boss wants to take the company's profits into his personal pocket, which is usually achieved through dividends. For dividend income, the boss needs to pay 21% personal income tax. It hurts to think about it. You know, this is the fourth time that the company has paid taxes after paying value-added tax, consumption tax and enterprise income tax. If it was in the past, part of it can be solved through reimbursement by individual consumption companies. However, this year's tax inspection is particularly strict, and the boss dare not expect it again.

So, is there any reasonable way to save taxes? The answer is yes. That is to set up a sole proprietorship enterprise and change the income mode. A sole proprietorship enterprise only needs to pay personal production and operation income tax, and can withdraw the enterprise funds to the private households of legal persons, and the tax burden is extremely low after enjoying the approved tax collection policy.

case study: the following is the calculation of tax burden for the sole proprietorship enterprise in our region: the following is an example of invoicing 5 million yuan: VAT: 511W/1.13*3%=14.56w additional tax: 14.56*3%=1.44w income tax: 511 w/1.13 * 11% * 35%-6.55. Every industry has the same calculation method! The special VAT invoice issued can be deducted normally!

how do enterprises and individuals enjoy tax incentives or approve the collection policy? At present, China's western development or minority autonomous regions have introduced some preferential tax policies to promote local economic development. It is not only tax-saving but also reasonable and legal to register enterprises in tax preferential zones with tax policies. The value-added tax of registered enterprises in the park is supported and rewarded by 31%~61% retained by the local authorities; 31%~61% of the enterprise income tax retained by the local government will be given support and reward, and the financial support will be returned monthly, and the tax will be paid in the current month and the support and reward will be given in the next month; A sole proprietorship enterprise (small-scale) may apply for verification and collection, and the comprehensive tax burden after verification shall be less than 4%; Small-scale limited companies can also be approved, and the comprehensive tax burden is less than 4%. Finally, there are many policies that can be used: for example, the small-scale meager profit policy can reduce the corporate income tax from 25% to 5%; The R&D expenditure plus deduction policy can exempt up to 111% enterprise income tax; Applying for high-tech policy can reduce the enterprise income tax from 25% to 15% ... Secondly, the boss can make personal business connections with the enterprise through reasonable settings. In this case, individuals can issue ordinary VAT invoices to enterprises (which need to be issued by the tax authorities), thus reducing individual tax expenses through overall arrangement.

Summary: Dividends to shareholders are a lot of income, and reasonable tax financing can save a lot of money for shareholders. The above is how to reduce the personal income tax of shareholders' dividends and how to reasonably avoid taxes on shareholders' dividends. Six tips for bosses to realize cash from the company. 1. Clever use of personal compensation means that enterprises have to pay corporate income tax and dividend tax, which can reduce the company's tax burden. For example, there was once a boss who only gave himself 5,111 yuan a month, which was equivalent to 61,111 yuan a year. However, because the company lacked tickets, he bought 311,111 tickets from the outside at three tax points to cover it for the company. Two years later, he fled home and was investigated, and the company was fined to pay taxes. He regretted it very much. And if he gives himself an annual salary of 361,111 yuan, the extra 311,111 yuan can not only be deducted from the enterprise income tax, but also be used in corporate public relations or other aspects if he really doesn't want to take so much, so there will be more flexibility in handling it. Why do you say that this annual salary is more tax-saving? For example, the boss gets an annual salary of 361,111 yuan, some of which is monthly salary and some is year-end bonus. After reasonable splitting, the personal income tax that should be paid is about 24,111 yuan, and the tax rate is 6.67%. At the same time, the profit of the enterprise decreased by 361,111, and the corresponding corporate income tax and dividend tax totaled 144,111. The difference between the two is 1.2 million, which is saved by tax saving. Therefore, in this range, it is more tax-saving to pay wages. Salary and bonus Therefore, the first legal way to save taxes is to get more salary from the company. 2. Owners or KFC who have skillfully used trademarks to make catering milk tea and other franchisees should have an experience, and they must pay brand management fees when joining, and this brand management fee includes trademark licensing fees. When starting a business, the boss can first register a sole proprietorship enterprise+approve the collection, use this sole proprietorship enterprise to hold the company trademark, and then authorize the company to use it, and charge a certain fee every year. This fee can be charged in a fixed way, or in a fixed way+percentage of sales, such as 1% or 3% of annual sales. Why do you want to set it like this? In this way, if an individual collects the trademark license fee, only about 3.2% of the tax will be paid for 5 million a year, and only 9,811 yuan will be paid for 1 million a year. In addition to trademarks, patents can also be considered in this way. At present, the cost of registering a trademark is only about 311 yuan. Is this investment very worthwhile? 3. Clever business spin-off In the organizational form of the company, in addition to limited companies, there is also a form of sole proprietorship, which has three characteristics: 1) no corporate income tax of 25%; 2) Individual tax can be approved, and it is only about 2% after approval. Compared with the 21% tax on dividends, it saves not a little. 3) After the sole proprietorship enterprise declares its operating income, it can directly transfer the money to its personal card without paying taxes. Each of the above points is very important, especially the third point. Using it skillfully, the company's money can be legally turned into its own. How to do it specifically? We checked 2111 new enterprises registered in Shanghai every day, and found that 51% of them are sole proprietorships. We found that this practice is very common, but to comply with the regulations, we need to change the business model of enterprises and split their business. For example, an advertising company has three design departments, corresponding to industrial design, engineering design and exhibition design respectively. Now it only needs to make independent accounting for these three departments and adopt the amoeba model to set up three sole proprietorship enterprises. In this way, after receiving the design business, the company subcontracts it to these three independent enterprises and pays them the corresponding money. Let's take each enterprise as an example. It turns out that this 5 million profit needs to be paid 25% corporate income tax and 21% individual tax at the headquarters, and the total tax needs to be paid 2 million. Now, after entering a sole proprietorship enterprise, 5 million only needs to pay 51,111 value-added tax and 119,511 individual tax, totaling only about 1.61 million tax, saving 1.84 million compared with the company's tax payment! Who else has adopted this method? For example, Weiya in Guangzhou has registered seven sole proprietorship enterprises in Shanghai, and Li Jiaqi in Shanghai has registered five studios, all of which are sole proprietorship enterprises. So, when your business can be split up, you might as well try this way. 4. Sell the boss's luxury car to the company. If the boss has a luxury car that has been in operation for 2 years, the original price is 1 million, and now 991,111 is sold to the company, then it is equivalent to realizing 991,111 yuan, and the car is still driven by itself, and all miscellaneous expenses such as refueling fees and crossing the bridge can be fully reimbursed. Because there are relevant policies for individuals to sell second-hand equipment: 1) There is no VAT for individuals to sell used second-hand equipment. 2) If the price is not higher than the original price, there is no need to pay personal income tax. That is, it only needs a transfer fee of several hundred yuan. This way is very simple and rude. Of course, some bosses use the company's money to buy a car first, then sell it to the boss after a period of time, and then sell it to the company after the boss drives it for a period of time, thus achieving this effect. 5. Use multiple architectures skillfully. Some bosses don't want to change the enterprise, and at the same time, they don't want to take the money into their personal pockets, but they will reinvest it after taking the money, so they need to use the X company model to achieve it. In this model, the boss first establishes a limited company wholly-owned, which can be controlled by the boss's family, and then uses this limited company to invest in a company at the actual business level. For example, first set up a company A with a registered capital of 31,111, and then use this 31,111 company to invest in a company B with a capital of 21 million. After the company B earns profits, it does not need to pay dividend tax when paying dividends. The boss can use A to invest in more companies such as D/C/E, so that the funds don't need to be invested by individuals, which will lose 21% of the tax. In fact, this method is to design an extra layer of structure, using the principle of tax deferral, that is, when dividends are not distributed to individuals, this tax is not paid, and only when individuals are involved, this tax is paid again. However, by deferring in this way, the tax that should be paid at present can be changed to be paid in 11 or 21 years, and this value will be different. At the same time, if the dividend is 11 million, it is impossible to spend it all. Even if cash is needed occasionally, it is enough to raise tens of thousands every month, so you only need to pay these tens of thousands of taxes instead of paying 11 million taxes immediately. 6. Cleverly using the company to rent a house to change the boss to rent a house. Take Shanghai as an example. The company is going to change to a new floor and needs to be renovated. Many invoices in the renovation process are not available, which is difficult to handle financially. At the same time, this office building is going to be rented for 5-11 years, and the current rental price is low. In a few years, the rental price will definitely rise, and there will be value-added income in the middle. If it is given to the company, it means that the company has more profits, and it has to pay 25% corporate income tax and 21% dividend tax. Now we just need to make a change, from the company rent to the boss's personal name, and then sublet it to the company. Example: The original rent is 2 million, and the sublease price after renovation by the boss is 2.5 million. If the highest comprehensive personal tax rate is 4%, the taxable amount is 2.5 million * * * 4% = 1 million. (The second-hand landlord does not pay the property tax, but the first-hand landlord has paid it, and the tax will not be repeated. The boss transferred 511,111 yuan of profits, and if the 511,111 yuan stays in the company, the company needs to pay 511,111 * 41% = 211,111 yuan. This not only saves 211-11 = 111,111 yuan, but also the boss easily takes away 511,111 yuan, and can continue to earn this income every year. This kind of tax saving effect is obvious, and it also solves many practical problems: for example, the decoration team does not invoice, so their price can be lower, saving a lot of decoration expenses; At the same time, the lease period is long, the rental price can be increased year by year with the market, and the tax saving effect is more obvious. 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 Qiangdong are among them. Otherwise, how can there be such a thing that Ma Yun has no salary and Liu Qiangdong's annual salary is only one yuan? In fact, the tax-saving tax avoidance method used above is one of the many tax avoidance methods in the book "Tax Avoidance". This book uses hundreds of real cases, and the combination of various tax avoidance methods tells you how to avoid taxes correctly and reasonably. Do many people think that only those excellent accountants will know about tax avoidance? Actually, it is not. The boss should also know some knowledge about tax saving, so as to help the company save expenses reasonably and maximize your income.