Tax Planning For Special Income (2)

The total amount of the tax is 1 million 10 thousand yuan, the actual income is 3 million 990 thousand yuan, which is the real cash he owns.

If he chooses to own shares in the company, what is the tax burden he will bear? How much is the expected revenue?

He offered the patent right to the pharmaceutical company and owned the company's shares, because the proceeds realized by the equity stake were uncertain and risky. He invested in intangible assets and was exempt from business tax, so he did not have to pay a business tax of 250 thousand yuan.

If the tax is not paid, then where does his income come from? He has to come from the stock he owns.

He can get 5 million yuan profit from the company's after tax profits every year. As to how much money it is, it depends on how much the company's after tax profits and 5 million yuan share account for.

This income is long term, so long as the company exists, he does not pfer shares.

As part of the dividends and dividends obtained from stock ownership, the proceeds should be paid at a rate of 20%.

As a joint stock company, the stock ownership is represented by shares, and shares are usually represented as stocks.

At present, the pharmaceutical company has not yet been listed, but because of its good results, it is very likely to go public.

Once listed, he can have two advantages. First, the stocks are likely to appreciate, that is not only 5 million yuan; two, after the listing, the shares are easier to cash in.

Although there are still many restrictions on the circulation of shares held by the management of the company, it is an inevitable trend to allow circulation from the development trend.

According to the relevant regulations of personal income tax, the pfer of shares is currently exempt from personal income tax.

Therefore, as long as he holds 5 million yuan shares can be preserved, it is much more cost-effective than the direct pfer of patent rights.

The pros and cons of the two schemes are obvious.

The first option is that there is no risk. After paying taxes, we can really hold large sums of money and do what we want to do with this money.

However, the tax paid is too heavy, and the income is fixed, there is no hope of appreciation; the second schemes pay less taxes, and there is the possibility of appreciation, but the risk is also large, is uncertain.

If the person wants to pursue greater interests and change his working environment, he will choose second alternatives.

In addition, during the period, he wrote a book on the principle, value and inventions of the invention at the invitation of a publishing house, earning 6000 yuan of remuneration.

During his writing, his wife provided many suggestions, collected information, and took part in the writing of one chapter and the polish of all the words.

This work can be completed by him alone, only by his name, or by his wife and his co authors.

The man eventually took the names of the two of them, who won the lady's gentle smile and achieved real benefits.

If only one person's work is counted, the 6000 yuan will pay the personal income tax of 6000 x (1 - 20%) x 20% x 70% = 672 (yuan); the two person's work is divided into 3000 yuan, only (3000-800) x 20% x = 20% (yuan). His wife also pays the same number. They jointly pay the income tax of Yuan Yuan and pay less yuan yuan.

The above is only a few special income tax planning methods, hoping to give you an inspiration.

In fact, personal investment and financial management will also encounter other special income, can be planned.

Experts believe that when planning, we should follow the principles of legality, reasonableness, operability and predictability, and make overall arrangements to reduce tax burden, avoid tax risks and balance cash flows.