Interpretation Of The Secrets Of Corporate Tax Avoidance

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

Last year's revision of the tax law, most of the public discussion focused on the exemption of personal tax, and some even thought that the 3500 yuan personal tax exemption amount was 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 a quasi listed company in the energy saving industry.

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 strategy for enterprises is to issue

When it comes to an integer, it is necessary to compare the personal income tax rate table, consider dividing it into 12 months, and determine the amount of payment. It is better to send a full integer, that is to say, do not do more than that. Do not pay more than that 1 yuan! This 1 yuan is the critical point in the legend of the year-end bonus.

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 to divide the months accurately.

And the year-end bonus ratio, either to cut part of the monthly salary, add to the year-end bonus, or to cut part of the year-end bonus and distribute it to the monthly salary. These two "peak shaving" operations should be determined by the final salary and year-end bonus of the enterprise.

If the original wage income can be divided into two parts: the wage income and the year-end bonus, according to the maximum application of the low tax rate, that is, the 10% tax rate, it is assumed that 7000 yuan of wages will be paid to Zou 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 the personal income tax: (7000-3500) * 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.

That is to say, tax planning can save 6660 yuan for Zou director, and from the enterprise's point of view, the 6660 yuan is actually saved for enterprises.

In fact, the 6660 yuan saved is only the tip of the iceberg for total savings.

That is to say, enterprises not only pay less than 6660 yuan in cash by adjusting the ratio of salary to year-end bonus, but also reduce the wage base of "five risks and one gold" by lowering the real wages of Zou.

Besides,

There is also a tax equalization point between dividends and dividends.

This tax equalization point is: how much X (Z) is paid (Z) is the same as that of Y.

We found this equilibrium point Z, if the tax amount is less than Z, we will pay the bonus, because the applicable tax rate of the bonus is less than 20% at the moment. If the dividend is paid, it will be taxable at the rate of 20%; if the tax amount is greater than Z, we will pay dividends, because more tax rates are calculated by 20%, if the bonus is paid, the tax rate should be calculated at a tax rate of more than 20%.