How to make tax planning in modern service industry from the perspective of tax rate

2 1 century is an era of informationization and rapid economic development. There are more and more high-tech things, which make life and work more and more convenient. These are inseparable from the development of researchers and the Internet industry.

There are more and more enterprises in service industry, which is regarded as the main industry. The value-added tax rate of the service industry is relatively low, only 6%, but if the enterprise is well managed, there will definitely be tax burden. If the enterprise operates normally, it can reasonably obtain invoices for later deduction, which can reduce the tax amount of the enterprise to a certain extent. Input tickets can be used for input deduction of general taxpayers, and cost tickets can be used for deduction when calculating income tax. Therefore, as long as the enterprise operates normally, obtains invoices and matches the output items, the tax burden will naturally decrease.

But in fact, most enterprises do not reasonably match input-output projects and obtain cost tickets. Because in the actual operation process, in fact, there will be some businesses without input tickets, and there is no way to deduct this part later, so the value-added tax of enterprises will be on the high side, and the cost tickets of enterprises will not be enough. There is no way to deduct the cost invoice of income tax in the later period, and the income tax is also high, so the comprehensive tax burden of enterprises will increase.

First of all, the problems faced by service industry companies are as follows:

1, that is, the above-mentioned input tickets are not enough, the VAT deduction is not much, and the human resource cost is relatively high.

2. Enterprises get too few bills, the profits are too high, and the income tax is paid at a high rate of 25%, so the income after tax payment is lower.

3. The personal income tax rate of shareholders, senior managers or shareholders of the enterprise is high.

Second, the solution to these problems

1, the income tax is high, and the sole proprietorship enterprise is often used to solve the problem and reduce the enterprise income tax payment, thus reducing the overall tax burden. When the income tax is approved and collected, it is calculated according to the five-level progressive system, and the approved income tax can be obtained after deducting the quick deduction.

After approval, the tax rate is 0.5%-2. 1%, and the comprehensive tax burden will not exceed 3. 16%. Now small-scale taxpayers pay 1% value-added tax.

Approved collection is divided into statutory collection and fixed collection. According to the industry profit rate 10%, the income tax rate after verification shall not exceed 2. 1%. The quota is approved according to the income tax rate of 1.5%.

2. The service industry has a high value-added tax, which is suitable for entering the park to enjoy policies and solve problems.

Local retention of value-added tax is 50%, local retention of income tax is 40%, and the proportion of reward and support is 70%-90%.

At present, the policy in northern Jiangsu is very good, which is conducive to the development of enterprises.

Rewards and support will arrive next month, which is different from other parks. The return cycle is shorter and more timely!

The service industry includes the present service industry and technical service industry, with a very wide range.