At present, many places have clearly cancelled the approval and collection of sole proprietorships, but self-employed individuals can still continue to approve the approval and collection. There is not much difference between sole proprietorships and self-employed businesses, but the reason why many people choose to establish sole proprietorships is because they are more standardized and more corporate. Self-employed individuals are more personal, so the tax bureau naturally has stricter supervision of sole proprietorships than self-employed individuals, and it is more stable to choose to set up self-employed individuals in the tax park. In addition, the park has personal income tax, , which is approved for collection, and the tax rate after approval is only 1.2%.
So what are the advantages of establishing a self-employed person in the tax park?
1. Individual households register in the park to enjoy personal income tax verification
2. You can issue special invoices or general invoices, and you can set up a public account or not. If a special VAT invoice is issued, the comprehensive tax rate is 4.26% (from April 1, the special VAT invoice will be restored to 3%)
If a general VAT invoice is issued, the comprehensive tax rate is 1.2% (from April 1, the general VAT invoice is exempted)
4. A self-employed person can issue an invoice of 5 million a year, and it is no problem to issue a total of 5 million at one time
5. Registration and cancellation of self-employed individuals do not require the legal person to go to the site in person
6. There are no industry restrictions, no regional restrictions, and no need to work on the spot
It should be noted that the annual invoice amount of an individual business cannot exceed 5 million, otherwise it will be automatically transferred to audit and collection. If the invoice amount is really large, you can also consider setting up multiple self-employed businesses. If an individual account has opened public account , then the funds in the public account can be transferred directly to the private account of the legal person and there is no need to pay personal tax.
Example: A general taxpayer company has an annual income profit of 15 million. According to 25% corporate income tax, 15 million requires 3.75 million corporate income tax, and also requires value-added tax and 20% shareholder dividend tax. The tax burden is too heavy. Then we can set up multiple self-employed businesses in the tax park for business subcontracting. Here we take the establishment of 3 self-employed businesses as an example. If the three self-employed businesses are issued a special VAT invoice, the taxes and fees that need to be paid are:
VAT: 15 million * 3% = 450,000 (From April 1, the VAT special invoice will be restored to 3%)
surcharge tax: 450,000 * 6% = 27,000
personal tax: 15 million * 1.2% = 180,000
total tax is 657,000, and the tax paid for 15 million yuan for a business is only 657,000. For taxes that are paid for more than 3.75 million yuan normally, you can save too much. More local tax preferential policies can be moved tax saving guide
