100000 yuan How to avoid tax reasonably?

The income sources and types of high-income people are different, and the tax rate is basically 25%-45%, which is really distressing. Here, @ Caishuiyige has compiled several ingenious and reasonable tax avoidance schemes, and the minimum tax burden is only 3% (with the latest case):

First, we can reasonably use the distribution of transportation, travel, meals and communication fees to avoid taxes and avoid taxes reasonably.

The tax law stipulates that communication subsidies, transportation subsidies and meal subsidies paid in cash or together with wages are regarded as wages and salary income, and are included in the total wages to pay personal income tax.

What actually happens and legal invoices are obtained belongs to the normal operating expenses of the enterprise, and personal income tax is not levied, which can be used as a deduction of enterprise income tax.

Second, the year-end bonus can be reissued by improving benefits and reducing employees' wages.

The company employs senior executives with a planned annual salary of 6,543,800+0.2 million. However, after consulting the tax agency, it reached an agreement with the executives to reduce the annual salary to 800,000 and provide them with an existing house and a car.

In addition, if the employees of the company are mostly skilled employees and the employment contract period is relatively long, the nominal salary of employees should be appropriately reduced, and at the same time, dormitories should be provided for employees and the amount of provident fund and endowment insurance should be appropriately increased, thus improving employee welfare.

Tax planning should proceed from the overall situation. If you are interested, you can consult @ Caishuiyige to learn more about the tax benefits of the park, the tax avoidance guide of various places, and the national 18 branches. At present, it has served 20W+ enterprises. Poke the card below for quick consultation.

The third is to use regional preferential tax policies.

At present, China's western development or minority autonomous areas have introduced certain preferential tax policies to promote local economic development. By registering enterprises in areas with low tax policies, enterprises can obtain preferential regional tax policies, which are not only the most tax-saving, but also reasonable and legal.

Enterprises set up a limited company in the park, subcontract part of the business of the main company to the park company, and pay taxes in the park, so enterprises can get high financial reward support. The enterprise pays taxes in the current month and receives financial rewards in the next month. It is a super taxpayer.

Value-added tax is supported by 70%-90% retained by local governments.

Enterprise income tax is supported by 70%-90% retained by local governments.

By entering the park, enterprises can save more than 70% of taxes.

Fourth, individual proprietorship can be used to approve the collection policy.

The examination and approval policy of a sole proprietorship enterprise does not need to consider the profit of the enterprise, but directly determines the profit rate of the industry, and the comprehensive tax rate does not exceed 90% of the tax savings.

VAT: 1%

The comprehensive tax rate of the approved additional tax on income tax only needs to be approved and levied, regardless of the cost invoice, and can be deducted by issuing a special ticket, which is very suitable for enterprises with high profits and insufficient costs, as well as high-net-worth people such as executives, shareholders and online celebrities and artists)

Case study:

Li, a senior manager of an enterprise, earns an annual salary of 3.6 million yuan, which translates into a monthly salary of 300,000 yuan. If the tax is calculated according to the wage income,

Then the tax payable: 300,000 * 45%-13505 = ten thousand; the tax payable in the first year:121495 *12 = ten thousand yuan;

Then, if we change the way of cooperation with the company, we will no longer sign labor contracts and employment relations, but set up a sole proprietorship enterprise for Li in the tax preferential area and sign relevant contracts with the original company in the name of a sole proprietorship enterprise. At this time, the approved tax rate is what you need to pay:

VAT amount: 360/(1+3%) *1%=1ten thousand yuan.

Should pay the local surcharge of ten thousand yuan.

Personal income tax payable: 360/( 1+3%)* ten thousand yuan.

Total tax:

Ten thousand yuan+ten thousand yuan+ten thousand yuan = ten thousand yuan.

Tax saving10.3 million yuan, with tax saving as high as 90%.

In the face of high tax burden, high-income people can save taxes reasonably and legally through the above methods.

However, it is not recommended at present. One is high cost, and the other is high risk. It is recommended to consider self-employed tax avoidance!

Fourth, use the year-end bonus to avoid taxes.

The tax law stipulates that the annual salary system and

Taking performance pay as the unit, the annual salary and performance pay paid by individuals at the end of last year are calculated and taxed as one month's salary and salary income respectively according to the annual one-time bonus obtained by taxpayers. However, employees get all kinds of bonuses except the one-time bonus for the whole year, such as half-year bonus, quarterly bonus, overtime bonus, cash bonus, attendance bonus, etc. , will be combined with the salary of the month and pay personal income tax according to the tax law.

According to the preferential policies in the document No.9 issued by the State Administration of Taxation [2005], the taxpayer can ask the unit to pay the year-end bonus at the expense of a part of the bonus to realize tax avoidance. Please note that each taxpayer is only allowed to use this tax payment method once in a tax year.

5. Transform the income mode through the sole proprietorship enterprise.

Through independent enterprises, the wages of high-income people are converted into service income obtained by independent enterprises. Individual enterprises do not have to pay enterprise income tax, but only pay value-added tax, relevant additional tax and individual tax. If you register an independent enterprise in a park with preferential tax policies and apply for approval and collection, the tax rate of an independent enterprise with an annual income of 3.6-5 million yuan only needs six overseas tax depressions to save tax.

Mainland employees who are employed in Hong Kong and have resided in Chinese mainland for less than 65,438+083 days are subject to salaries tax at the highest rate of 65,438+05% in that year, which is not paid or borne by mainland enterprises.

Seventh, the tax planning path in the implementation of equity incentive.

Since the income from equity incentives is subject to a progressive tax rate of 3%-45%, exceeding the applicable tax rate has become an important factor affecting the tax burden. Exercise some options in different tax years, so that a relatively low tax rate may be applied to achieve the effect of tax saving.

Finally, if you have any related needs in tax planning, please leave a message or a private letter (I will reply as soon as possible). You can also pay attention to it

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