What is tax superiority?

tax optimization is tax optimization, also known as tax planning or tax planning. Tax planning refers to a series of planning activities to achieve the goal of paying less taxes or delaying taxes by making prior arrangements for tax-related matters such as business activities or investment activities of taxpayers (legal persons or natural persons) before tax payment occurs, without violating laws and regulations (tax laws and other relevant laws and regulations). In other words, the purpose of tax optimization and tax planning is to reduce costs and increase efficiency for enterprises by combing policy preferences, making excellent accounts, reducing non-ticket expenditures and reducing tax burden expenditures under the premise of rationality and legality. Flexible employment is a way of tax planning, and the purpose is of course to reduce costs and increase efficiency. Flexible employment mainly provides flexible employment mode for enterprises through post outsourcing, in other words, it means that enterprises transfer the execution of a task or function or the service content to a third party. In order to solve the problem that enterprises reduce the cost of human resources and devote themselves to the cultivation and promotion of core competitiveness. For example, the current cooperation of live broadcast of online celebrities with goods, the promotion cooperation of big V, and the employment cooperation of take-away riders, cleaning staff and domestic servants are all common forms of flexible employment. In recent years, the rising labor cost has brought great cost pressure to enterprises. Therefore, the demand of enterprises in reducing the cost of employing people and improving operating efficiency is increasingly strong. Under such circumstances, compared with the traditional employment mode, flexible employment has become the best choice for the benign and sustainable development of enterprises. At present, there are two main types of "flexible employment" mode in the market: 1. Natural person collecting mode 1. Enterprises and employees change their labor relations, and employees become freelancers 2. Enterprise projects are outsourced to platform companies, and the company issues 6% special VAT invoices (which can be deducted) to enterprises 3. Then the company subcontracts the work to freelancers, pays relevant remuneration and collects taxes in tax-favorable places (tax depressions). 4. The right to organize and manage freelancers is in the enterprise. Second, the self-employed mode 1. Enterprises and employees change their labor relations and employees become self-employed; 2. The enterprise projects are outsourced to the platform company, and the relevant project fees are paid through the company platform, and the company issues a 6% special VAT invoice to the enterprise (which can be deducted); 3. The company subcontracts the work to the self-employed, pays relevant remuneration and collects a tax in tax-favorable places (tax depressions). 4, the organization and management of self-employed in the enterprise. For enterprises, flexible employment can not only make talents serve the enterprise in a mobile way, but also reduce the cost of human resource management, such as labor expenditure cost and instant use, to meet the various flexible needs of enterprises for labor. In the past, most units directly signed contracts with workers, which caused a series of problems such as headcount, contract disputes, employee dismissal, accidents and work injuries. Adopting flexible employment methods can reduce the risk of enterprise employment and provide new ideas for enterprise labor management mode. For individual employees, individuals have more rights and opportunities to choose their own jobs, more fragmentation time, greater flexibility and autonomy, and diversified income. Let's take a case: a payment platform recruits 1 POS promoters with an average monthly after-tax salary of 1, yuan and a total monthly salary of 1 million yuan. Without the flexible employment platform, the salary paid by the payment platform is: 1 million yuan+(1 million yuan * 25%) = 1.25 million yuan. The platform needs to spend an additional 25, yuan. Risk point: the platform makes settlement through public-private transactions, and the business transactions are reflected in the corporate accounts in a non-compliant manner, which will cause security risks for enterprises. At the same time, it is difficult for these promoters to provide compliance bills, enterprises can't get VAT input deduction, and expenses can't be charged. Use flexible employment platform: the payment platform will pay 1 million salary and 8% service fee through the flexible employment settlement platform. Actual expenditure: 1.8 million-VAT deduction = 1,18,9. The expenditure was reduced from 25, to 18,9, which directly saved 18.4% for the payment platform, and the 6% VAT special invoice issued by the technology company was obtained to complete the input deduction, which can also be included in the expenditure cost. It can be seen that flexible employment is a way to reduce costs and increase efficiency for enterprises through tax planning. In addition, these enterprises are also suitable for using tax planning to save costs: 1. Lack of cost invoices leads to inflated corporate profits and more tax risks; 2. The corporate income tax burden is heavy, the corporate profits are greatly reduced, and the competitiveness is gradually declining; 3. Personal income tax is too high, and the after-tax remuneration is far lower than the labor; 4. Enterprises are concerned about paying 2% of personal income tax for dividends, and the general financial personnel cannot master it well. Therefore, it is necessary to consult professional tax planning institutions.