How to deal with the community group purchase tax

First, plan ahead. As mentioned earlier, the way of tax inspection has changed, from people to the system, and most people may not feel it. In fact, it has a particularly important influence. In the past, if you encounter a situation, find someone to spend some money and things will be handled. It's not that easy now. Because it is a systematic early warning, the local taxation bureau must give a reasonable answer to the content of the early warning. This reasonable answer cannot be explained by the tax bureau alone. If you don't plan ahead, it will be very troublesome. Therefore, there is a particularly important concept in tax planning now, which is to do a good job of risk investigation in advance to avoid the occurrence of tax early warning indicators. In this form, compliance is not an option, but a necessity.

Second, avoid blind obedience. What is blind obedience? For example, 16, a company in Hubei wants to go public and hired a firm as a consultant. After coming, I found that there are many tax problems, and I need to pay back 10 million. The boss calculated an account and thought that100000 yuan was worth paying, so he paid it with a wave of his hand. As a result, a few days later, there was no ambiguity about listing, and the tax bureau came to you first. Why? This is100000 yuan. Make up for it. How big is the pit ahead? Tax evasion? Who knows if there are any other problems and late fees? Ok, don't go public yet, deal with taxes first. If you don't handle it properly, you may go to jail.

Therefore, although the dust settled later, this delay, fiscal and tax compliance must have left problems, and the listing also missed the opportunity. Therefore, compliance is necessary, but it also avoids such reckless behavior for the sake of goals. Compliance is a long-term work, which is not only a matter of the finance department, but also involves equity, business operation and contract processing. It is impossible for any enterprise to quickly complete the compliance transformation from the past non-compliance in a short time.

Third, there are differences in compliance standards. If you don't plan to go public, you have to make some money, so the relative compliance standards should be relaxed, mainly to avoid being checked by taxes and banks, which is generally enough. If you want to take the capital route to go public, then you need to lay a good foundation for compliance from the beginning as much as possible to avoid serious injuries. What are the serious injuries? If the tax penalty is counted as one, the capital withdrawal is counted as one, and the ownership structure is chaotic as one, then the requirements for taxation and capital handling are bound to be higher. Therefore, to comply with the rules, we must first think clearly about whether to go left or right.

Of course, this is not absolute. If the compliance flaw is not big, it can still be reformed after being merged by the giants. However, the first one costs more. Secondly, the fiscal and taxation compliance is flawed, which actually gives up part of the initiative in the negotiations.

These are three basic principles that need to be mastered in the face of compliance. Next, I will talk about the handling of several practical problems that may often be encountered, which may involve your interests. I'll say it one by one.

▲ Problem solving: Private account collection

The first problem to be dealt with is the financing of private families. This thing is actually very common, and it will happen in all industries that directly face end consumers. Customers don't need tickets, and they don't need Gong Hu to collect money. As bosses, they are also happy to pay less taxes. But now things have changed. First, bank supervision has been tightened. Just after the Spring Festival this year, three customers in Beijing, Shanghai and Dongguan who used private households to collect money all encountered problems. Basically, banks come to ask what this large-scale frequent inflow and outflow of funds is, where it comes from and what is the use. Handle it better, the situation is slight, and it will pass for the time being; If it is not handled well, directly restrict or freeze the account.

Secondly, the tax risk has also become greater. 17, a boss in Wuxi was reported. The tax authorities directly found that the boss had five bank cards and chose two joint banks to check, so the account number was1100,000. Explain, this explanation is not clear. Just follow the tax evasion and make up the tax, and a quarter will be gone. This is still at the mercy of the tax bureau, and there are still a few cards left. Therefore, collecting money from private households has a direct impact on the boss, that is, if it is found out, it is impossible to pay taxes. If you add fines and late fees, double the money is not too much. Last year, the amount as large as Goddess Fan was not all tax arrears, and nearly two-thirds was fines.

In addition, the income went into private households, so it was not recorded. In other words, your company's income is not reflected. From the perspective of capital, this income is invisible, which not only affects your valuation, but also has great compliance defects. Even if you don't have to do scale in recent years, your income may not be reflected, but if you want to enter the reporting period, your income will never be small. At this time, if the income fluctuates too much, it will easily lead to the blind compliance problem just mentioned.

To sum up briefly, the problem of private households collecting money is very common, but the risk is getting bigger and bigger. This problem concerns the immediate interests of all bosses, so it is the first thing to pay attention to.

Then all the money went into the company account, and the bosses wanted to use it for themselves. What should we do?

Several situations: the most normal channel is dividend, and the company pays 20% tax on the profits after paying enterprise income tax, and these two taxes are basically 40%. This is the most compliant and the most expensive.

If you want to pay taxes, there are several options: you can set up the company in a place with government preferential treatment, you can also use a partnership as a shareholder, and the partnership can also find a place with government preferential treatment. These two levels of incentives can save 20%-30% of tax revenue. This tax saving method has no hidden dangers and the effect is relatively low.

The second channel: borrow money from the company, use the money first and then pay it back after use. It should be noted here that investors should not borrow money for the New Year. If found, it will be regarded as dividends, and the loan amount will be taxed at 20%. This is not negotiable. Therefore, if you need to borrow a loan for the New Year, you should return it before the end of the year, and then lend it in 65438+ 10. This way, there is no cost, but the money actually belongs to the company and is only borrowed temporarily.

Besides these two situations, is there any other way? Actually, there is. If you don't go public, you can still get money with higher compliance and lower cost through some methods. This topic is not easy to discuss openly, so it will not be discussed today. Let's communicate with the boss in need alone.

▲ Question response: insufficient investment

The second problem is insufficient investment. Many of our products are bought without an input invoice. In the past few years, it was often solved by buying tickets, or it doesn't matter if there is no cost at all. Now, on the one hand, the third phase of Golden Tax can directly compare the irrationality of input and output items through the system, which saves a lot of channels for buying tickets. It can be said that the biggest risk of taxation now is to buy tickets, especially invoices for physical trade. On the other hand, as mentioned just now, we need to pay attention to the collection of private households and reduce the collection of private households as slowly as possible. At this time, insufficient investment will become a very fatal thing. One in and one out, the difference is 13%. Perhaps the profits of many companies are not enough to pay taxes. How to deal with this problem?

There is no particularly good solution to this problem, which will definitely increase the cost. However, the method is simple. First, get as many tickets as possible. Even if it will increase the cost, as long as the company's profit can cover the extra cost of the ticket, it is still recommended to take the ticket. If it is purchased directly from farmers, you can go to the local area to issue agricultural product purchase invoices, which is completely compliant. However, it should be noted that it must be aimed at farmers, not through any cooperatives or supply and marketing cooperatives.

▲ Solve the problem: Head Committee

The third issue is the commission of the head of the delegation. In fact, the previous analysis has almost said this question, and now I will talk about it in detail. First of all, there is an important premise to be clear. If most of the income is in private households, there is actually no money in the company account, and the commission for the head of the delegation is paid by private households, so there is no problem of paying taxes. Therefore, the schemes mentioned just now are all based on the premise that the income will enter Gong Hu.

If you are an employee, don't think too much, it must be based on salary; If it is a part-time job, it must be paid by labor; If you are self-employed, then make out an invoice, corresponding to the specific transaction. As far as I know, the reason why the commission of the head of delegation is a problem is actually easy to determine, but the difficulty lies in the high tax. Whether it is wages or labor remuneration, taxes are relatively high. How to solve this problem? Let's distinguish between different situations.

If it is an employee, first of all, this person must be paid. If you want to save taxes, you must divide all the income of this person, part of which will be paid as wages, and the other part will be transferred to the company through transactions. The object of this transaction can be the business entity with low tax burden or the entity with special tax policy. In other words, there will be more room and possibility for flexible operation if the tax pressure of this part of funds is transferred to another entity.

What's the theme outside? There are many schemes, which can be friends' companies or individuals, but the core is to design a good transaction structure, that is to say, the funds to go out should be reasonable, match the company's business, and explain the rationality of the business to the tax authorities. Generally speaking, this needs to be designed according to the business of the enterprise. Many enterprises have begun to do this, but often only make a contract and issue an invoice, just to achieve the so-called "third-rate consistency."

I want to explain here that third-rate consistency is only a general way to judge. The third-rate inconsistency is more likely to cause problems, but the third-rate consistency does not mean business compliance. To be able to explain clearly to the tax, you need a lot of certificates to prove the rationality and authenticity of the business. It is easy to understand if any boss has the experience of being asked by tax to conduct self-examination or risk statement.

If the head of the team works part-time, there are two situations: one is that the monthly income is relatively low, such as less than 5,000 yuan. At this time, you can sign a part-time labor contract with the company, and the tax is less than 5,000 yuan. However, it should be noted that there are risks in this way. According to the new tax law, part-time wages and wages are considered comprehensive income and must be settled at the end of the year. So this tax is not paid, but deferred. The taxation system of the State Administration of Taxation was launched in March. According to the docking progress of provincial tax bureaus, it is still very possible to complete the collection of national tax information this year.

In addition, for people with higher incomes, it is not cost-effective to use labor remuneration or wages. The best way is to set up self-employed households in approved places. Everyone who may be concerned about this field knows that there was an article in Beijing last year that canceled the verification of self-employed, which had a great impact on all localities. Later, they explained that those who meet the verification requirements can continue to check, but what do you mean by meeting the verification conditions? There is no specific explanation. In fact, this explanation is in the tax bureau. I don't know about other places, at least in Beijing, where there are actual business premises, there is almost no need to consider approval. Coupled with the influence of the film and television industry last year, it is difficult for many sole proprietorship enterprises to be approved in the past this year. Of course, there are still such places, but the requirements have become higher and there are fewer places, most of which are concentrated in remote places.

The team leader is a self-employed person or a company. Whether providing services for the company or selling goods directly as a distributor, it can better solve the problem of the company's funds going out. This situation is easier to handle, and it is nothing more than determining the trading relationship with the platform company in a reasonable way.

If the company intends to go public in recent years, it is suggested to adjust the above situation to the third category, that is, the person in charge of the company as an independent business entity. In fact, in recent years, Haier is engaged in the integration of people and individuals, and many companies are engaged in amoeba, which is reflected in taxation as an independent business entity. Through the division of business responsibilities, encourage employees to create performance and get more for more work.

To sum up briefly, the handling of the principal's commission mainly depends on the relationship between the principal and the platform company. There are many methods, focusing on what is the business model of the platform and how the business operates.