Many bosses complain that after working hard for a year, they finally earned 5 million yuan, and found that they had to pay not only value-added tax, but also enterprise income tax. Finally, they wanted to distribute the remaining profits to shareholders, and found that shareholders had to pay 2% personal income tax, and finally they had only 3 million yuan.

Then, if the company is profitable, how can it transfer the money from Gong Hu to shareholders reasonably and legally, and pay less or no taxes?

So, how can high-income people reasonably plan tax avoidance?

1

Pay more provident fund

The way to collect taxes in China is to pay five insurances and one gold before paying taxes. If you deduct five insurances and one gold and your annual income is less than 12,, you will not be qualified for tax increase. Now the provident fund can be withdrawn, and employees can pay the supplementary provident fund, so you can increase the contribution ratio of the provident fund, and then it will be fine to take it out. However, there is an upper limit on the deposit of the provident fund, and each city has its own regulations. For example, the upper limit of the deposit announced by the Beijing Provident Fund Management Office is 5,12 yuan.

2

Choose tax-avoidance wealth management products

With the development of financial market, many new wealth management products not only have higher income than savings, but also do not need to pay taxes. For example, investment funds, national debt, insurance, education savings, P2P financial management, etc. Although these investments do not need to pay a tax, they are at their own risk.

3

Making use of preferential tax policies

There will be preferential tax zones in some parts of China, which will develop the local economy by attracting investment. For example, the parks in our city will have the following preferential policies:

Individual proprietorship enterprises (small-scale) can apply for approval and levy, and the comprehensive tax burden after approval is less than 4%;

Among them, the park also offers tax incentives to ordinary taxpayers:

Case analysis

Mr. Zhang, the company's corporate executive, received a dividend of 1.5 million shareholders. According to the tax rate of 2%, 1,5,,2% = 3,, he should pay 3, yuan.

according to the latest fiscal and taxation policies, the best tax financing scheme. Tax planning plan:

value-added tax (during 221, Small-scale taxpayers can enjoy the preferential policy of 1% value-added tax): 15/1.3* .3 = 43,7

Additional tax: 4.37*5%=.22 million

Individual tax: 15/1.3 * .9 = 13,1

Total tax: 4.37+.22+1.31 = 59,

Tax saving: 3-5.9 = 241,

The tax saving ratio is as high as over 8%

From the case, we can see that the shareholders of the company can reasonably avoid dividend tax of 241,. Only need to pay the tax of 59, yuan

4

Use the year-end bonus to avoid tax

In the unit that implements the annual salary system and performance pay, the annual salary and performance pay cashed by the individual at the end of last year are calculated and taxed according to the one-time bonus obtained by the taxpayer for the whole year, and are separately regarded as one-month salary and salary income. However, all kinds of bonuses obtained by employees except the one-time bonus for the whole year, such as semi-annual bonus, quarterly bonus, overtime bonus, cash bonus, attendance bonus, etc., will be combined with the salary of the current month and pay personal income tax according to the tax law.

according to the preferential policies in Guo shui Fa [25] No.9, taxpayers can ask their units to pay year-end bonuses at the expense of a part of their bonuses, so as to realize tax avoidance. Note that in a tax year, each taxpayer is only allowed to use this tax method once.