The Open Secret Of Individual Tax Avoidance

A good enterprise must have a good CFO who is proficient in the tax law. Through the incentive plan for employees, it can increase the post tax income of employees and enterprises, and effectively achieve the double effect of tax saving and incentive.

Enterprises always hope to achieve the best incentive at the lowest cost.

Last year, Individual tax law Most of the public discussions on the revision point to the exemption of personal tax, and some even think that the 3500 yuan personal tax exemption amount is high. As everyone knows, it is not easy for individuals, and enterprises are not easy. For example, in the case of the current 3500 yuan tax exemption, Beijing, for example, should pay a personal tax of 322.70 yuan before the monthly income of 10 thousand yuan. The total amount of social security and provident fund should be 2223 yuan, and the monthly income after tax is about 7454 yuan. On the other hand, the total expenditure of the enterprise is 14410 yuan - about 2 times the actual income of the individual. This undoubtedly reflects the embarrassing situation of the high cost of labor in China's enterprises. We might as well discuss the case of Beijing Wan he company.

Wan Wo is an energy saving industry. Listed company 。 According to the stipulation of "five risks and one gold" payment in Beijing, the cost paid by the company every month is as follows: endowment insurance 20%+ medical insurance 10%+ unemployment insurance 1%+ industrial injury insurance 0.3%+ birth insurance 0.8%+ housing provident fund 12%. The tax is up to 44%! How to do it? The first step in optimizing the salary design of Wan Wo company is to get the year-end bonus.

According to the new tax regulations, there are a total of 7 tax rates in the year-end bonus calculation. Due to the different tax rates corresponding to different monthly taxable income, 6 intervals have been drawn out. It is precisely because of the critical points in these 6 intervals that the year-end bonus has been "less frequently". These critical points are: 18001 yuan to 19283.33 yuan, 54001 yuan to 60187.50 yuan, 108001 yuan to 114600 yuan, 420001 yuan to 447500 yuan, 660001 yuan to 706538.46 yuan, 960001 yuan to 960001 yuan respectively. The way to deal with the problem is to issue the year-end bonus according to the integer number, compare the personal income tax rate table, consider dividing the 12 months, and determine the amount of payment. It is better to send the whole number in full, that is to say, do not spend more than that 1 yuan. This 1 yuan is the critical point in the legend of the year-end bonus.

Wan Wo company has made full use of this critical point technique, so that the company has paid less than 480 thousand yuan of labor cost.

Generally speaking, employees' salaries are usually divided into two parts: monthly salary and year-end bonus. The latter is the main way to motivate employees. However, the difference between monthly salary and year-end bonus payment will result in the difference of personal income tax burden. For enterprises, it is necessary to accurately divide the proportion of monthly salary and year-end bonus, or reduce part of the monthly salary, add to the year-end bonus; or cut down part of the year-end bonus, and distribute it to the monthly salary. The two operations of peak shaving and valley filling should be determined by the trade-off between the enterprise's final salary and the year-end bonus.

For example, the salary income of Zou director of the project Department of Wan he company deducts the tax-free items such as "five risks and one gold", the annual taxable income is 150000 yuan, the monthly income is 12500 yuan, the monthly deduction is 3500 yuan, and the monthly personal income tax should be (12500--3500) x 25% -1005=1245 yuan. Mr. Zou's monthly salary after tax is 11255 yuan, and the annual personal income tax is 1245 yuan 12=14940 yuan.

There is room for planning. If the original Wage income It is divided into two parts: salary income and year-end bonus. According to the maximum applicable low duty rate, that is, the 10% tax rate, it is assumed that 7000 yuan will be paid to Zou's director every month after deducting "five risks and one gold". The annual bonus can be paid at most 66000 yuan, and the monthly salary should be included in personal income tax: (7000-3500) x 20%-555=145 yuan, indicating that the personal income tax should be paid 1740 yuan for the whole year, while the tax payable for the year-end bonus is 66000 20%-6660=6540 yuan, while Zou's annual salary should be 1740+6540=8280 yuan.