The Type Of Organization To Invest Should Be Tailored (2).

We assume that a partnership and a limited liability company have the same scale of operation. The partners of the partnership are 3, and the shareholders of the company are 3. They work in the enterprise and 10 other employees.

In 2000, the sales revenue was 5 million yuan, and the profit after deducting the cost and expenses of excluding wages, salaries and advertising expenses was 1 million yuan.

We assume that the above items are not included because the two parties have different provisions in the tax law when deducting the above items.

"The pre tax deduction method for enterprise income tax" stipulates that the salaries of enterprise employees are allowed to be paid according to the standard of the taxable wage standard. The employees include the shareholders who work in the company. The regulations on Levying personal income tax for individual proprietorship enterprises and partnership investors clearly indicate that the salaries of individual proprietorship and partnership employees can be deducted according to the standard before tax, but the wages of investors should not be deducted before tax.

We assume that the total annual salary of shareholders is 50 thousand yuan, the wages of other employees are 30 thousand yuan, and the monthly wage is 800 yuan.

After deducting the tax paid wages, the partnership's income is 904 thousand yuan, the company is 875 thousand and 200 yuan, and the company can deduct the total amount of tax before tax, which is 28 thousand and 800 yuan more than that of the partnership enterprise.

The two standards of deduction are different for advertising fees and business publicity fees.

Assuming that the partnership spends 150 thousand yuan on advertising and business publicity in 2000, the company spends 125 thousand yuan on advertising expenses and 25 thousand yuan in business publicity fees, and these advertising fees and business publicity fees can be deducted according to certain standards before tax.

The advertising expenses and business promotion fees of the partnership shall not be deducted from the 2% of the sales (business) income of that year. For the company, the business publicity fee can not be deducted from the sales (business) income of 5 per thousand, and the advertising fee does not exceed 2%. It does not belong to the industry scope specified in the Circular of the State Administration of Taxation on adjusting the pre tax deduction standard for the advertising expenses of some industries. Therefore, the company can deduct more than 5 yuan of sales (business) income, which is 25 thousand yuan.

After deducting the above fees, the company's taxable income is 750 thousand and 200 yuan (87.52 - 12.5), and the company should receive an enterprise income tax of 75.02 x 33% = 247 thousand and 600 yuan.

The profit after tax is 1 million yuan minus wages, advertising fees, business publicity fees and income tax after the balance, that is 152 thousand and 400 yuan.

If dividends are distributed to 3 shareholders, each person gets 50 thousand and 800 yuan after tax, plus 45 thousand yuan after the 50 thousand yuan salary, which amounts to about 100 thousand yuan.

The total business income of the partnership is 804 thousand yuan (90.4 - 10), and the cost of deducting 3 partners is equivalent to 775 thousand and 200 yuan after 28 thousand and 800 yuan. The partnership business gets 258 thousand and 400 yuan of business income per person, its taxable amount is 25.84 * 35% - 0.675 = 83 thousand and 700 yuan, and the total tax revenue is 0.675 yuan.

The partnership's profit after tax is 1 million yuan minus wages, advertising fees, business publicity fees and the balance after income tax, that is, 298 thousand and 900 yuan, with an average of 99 thousand and 600 yuan per person.

From the above calculations, we can see that partners are not in the interest of taxation because of various factors.

Of course, the above analysis is under certain conditions of analysis, is not suitable for all situations, just to give investors a way of thinking.

That is to say, the tax burden of individual proprietorship enterprises, partnership enterprises and general companies should take into account various factors.