This should be differentiated according to your business scale, gross profit ratio and personal relationship handling ability.

1. Personal income tax (no company is established)

In this case, the general tax bureau adopts approved collection, including: fixed collection and approved taxable income rate collection. The competent tax bureau (tax collector) has great power. Generally suitable for small scale, high gross profit and strong personal adaptability.

II. Corporate income tax (establishment of a company)

Generally, the actual tax burden ratio will increase after the establishment of a company. The corporate income tax rate is 25% (based on the amount of profits), which is generally much higher than the approved tax rate. However, after the establishment of the enterprise, it is convenient for standardized management and reasonable tax avoidance (through financial means). Generally applicable to large scale and low gross profit.

In fact, the tax issue is not a decisive factor in the initial stage of an enterprise. We should choose whether to set up a company according to the management and operation needs of enterprise development.