The so-called shareholder dividend is "net profit", which is the embodiment of the company's operating results for one year. General net profit should also be set aside as statutory surplus reserve and arbitrary surplus reserve to make up for the losses in previous years. Dividends are the distribution of after-tax profits. In the distribution, if the shareholders are natural persons, personal income tax will be involved (dividends, the tax rate is 20%, which is very high).
How to avoid taxes reasonably?
Note: As shareholders, enterprises do not need to pay individual tax.
1, rational use of wages and expenses: We must make full use of wages and avoid taxes reasonably. Note: both social security and provident fund incentives have standards, and the part that exceeds the standards will not give you tax credit.
2. Reasonable large consumption expenditure: for example, from the company's point of view, on the one hand, it can deduct a lot from the current VAT declaration; On the other hand, it has increased a lot of expenses for the company. If you buy a car, you have to pay insurance, gas and maintenance fees, which is also a big expense. These reasonable expenses can save a lot of taxes.
3. Reasonably improve employee welfare: from the employee's point of view, the improvement of employees' quality of life can mobilize their salary enthusiasm; From the company's point of view, increase expenses and reduce profits.
For example, in 2020, the company will realize a total profit of 6.5438+0.2 million, and after the shareholders' meeting, all after-tax profits will be distributed. So how can companies distribute profits to achieve the lowest tax burden?
The finance department put forward two distribution schemes:
The first method: adopt net profit. 6.5438+0.2 million yuan is 300,000 yuan after paying enterprise income tax, and the net profit of 900,000 yuan is distributed in the form of dividends and bonuses.
The second type: the monthly salary is 654.38+10,000 yuan, and1February * * * pays 1.2 million yuan to achieve the purpose of tax saving.
Two schemes to declare tax situation:
The first kind:
Enterprise income tax payable by the company =120x25% = 300,000 yuan.
Individual income tax payable by shareholders = (120-30) x 20% =180,000 yuan.
After-tax income of shareholders =120-30-18 = 720,000 yuan.
The second type:
Annual wage increase =10x12 =1.2000 yuan.
Total profit of the enterprise after salary payment = 120- 120=0.
Individual income tax shall be paid on the remuneration of shareholders = (120-0.5x12) x45%-18.192 = 33108,000 yuan.
After-tax income of shareholders =120-33108 = 8689200 yuan.
Pay taxes in the above two ways:
The second income is more than the first one 1489200 yuan, and the monthly salary 10000 yuan can lead to zero corporate profits, that is, the company does not need to pay corporate income tax.
Although the second tax rate is 45%, it is a higher tax rate, but the adjustment of basic tax deduction and quick deduction leads to the overall tax burden being lower than the first dividend and dividend distribution tax burden. Finally, it is concluded that reasonable tax avoidance is not tax evasion, but professionals pay taxes according to the company situation and tax policy.