Natural person agency mainly solves the cost problem of the company and effectively reduces the tax burden.

For example, some gray expenditures have no invoices, and some companies have no cost or too little cost, which leads to the problem of high income tax. For example, many service companies have basically no investment, and the cost is only some personnel costs, office supplies and so on.

At this time, natural persons can subcontract the profitable part of the company and the part lacking cost to natural persons, such as design fees, consulting fees, service fees, material fees, living expenses, labor costs, etc. Then the natural person only needs to go to the relevant tax bureau to issue an invoice to ensure the authenticity of the business. The taxes and fees that natural persons need to pay on their behalf are: value-added tax: 1% (affected by the epidemic); Additional tax: 0.06% (levied by half); Personal business income tax: 0.5% (approved); After paying taxes, a tax payment certificate is issued. Only a copy of the natural person's ID card and billing information are needed for opening, and it is not necessary to go to the site in person.

Here is a knowledge point for everyone: some friends will say that natural persons will still pay 20% tax, and of course they will also pay 20% tax under normal circumstances. Here, like many places, we need to handle natural persons in some tax parks. After enjoying the approved levy, enjoy the comprehensive tax rate of about 1.56%.

Second, the advantages of natural person generation

1, enterprises and self-employed individuals do not need to handle it, and cancellation is not involved.

2. The funds are paid directly by the payer to the individual without going through a third party.

3, directly by the tax agent, build official seal, online inspection, one vote, one tax.

Third, some details that natural persons may pay attention to, I hope to help everyone.

(1) Is it legal for a natural person to drive?

Legitimacy, as one of the important tools of tax collection, the natural person has a tax payment certificate on behalf of him, which ensures that the invoice flow, capital flow and contract flow are consistent, safe, reliable, reasonable and legal.

(2) Natural persons need to prepare business information.

Drawee's name: tax number: address and telephone number: bank: bank account number: billing category and amount: category: amount: applicant: ID number: mobile phone number: front and back of ID card: (The original photo is clear) Some areas need to register with the local electronic tax bureau for real-name authentication, and no natural person is required to be present when handling it.

③ Is the invoice issued by a natural person true?

The invoice is issued by the tax hall, and its authenticity can be guaranteed. After the bill comes out, they will issue a tax payment certificate. The invoices are all networked and can be found in official website, the tax bureau.

(3) Can natural persons open in different places?

After business occurs between enterprises and individuals, individuals can open it on behalf of residents, the location of identity cards, the location of enterprises and the location of business. There is no requirement that it must be opened in the local tax authorities of the enterprise. Modern enterprises do not have any business all over the country, so there is no restriction on the location of ID cards.

(4) Is it possible for a natural person to open a VAT invoice in the tax hall?

Yes, as long as there is no real business, issuing invoices on behalf of the applicant is a false phenomenon, and the applicant should be investigated for responsibility.

Therefore, natural persons must ensure the consistency of three streams (invoice stream, capital stream and contract stream).

⑤ If a natural person goes to the tax hall to issue an invoice for labor remuneration, is there any risk if the payment unit fails to fulfill the obligation of withholding and paying personal income tax?

If there are risks, if a natural person obtains the income from labor remuneration, royalties and royalties and applies for invoicing, personal income tax will not be levied in the process of invoicing.

Invoice issuing units (including tax authorities and units entrusted by tax authorities to issue invoices) uniformly indicate in the remarks column of invoices that "individual income tax is withheld and remitted by the payer according to law".

According to the provisions of Article 30 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations.

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.

Article 69 Where a withholding agent withholds or receivable unpaid taxes, the tax authorities shall recover the taxes from the taxpayers and impose a fine of not less than 50% but not more than three times the unpaid taxes on the withholding agent.

The above are the problems that natural persons must pay attention to when they go to the local tax hall on their own.

⑥ Do natural persons need to settle the approved individual tax by themselves?

If a natural person goes to the local tax hall to open it, then it needs to be settled at the end of the year. However, if the local tax preferential policies are adopted and the collection has been approved, there is no need to face the final settlement at the end of the year.

The following categories can be used for reference.

Business: hardware materials, building materials, cement, sand, cables, wires, mechanical equipment, gypsum boards, tiles, radiators, decorative materials, square pipes, building materials, rubber products, wood, plastic products, daily necessities, screws, switches, water pipes, plastic products, cartons, computer accessories, office supplies, electronic products, daily necessities, etc.

Services: Modern services: R&D services, research services, contract energy management fees, engineering exploration fees, professional technical services, circuit design and testing services, business process management, information system value-added fees, certification services and certification services.

Life services: cultural and sports services, recording fees, planning fees, cultural and creative fees, sports services, education services, training fees, information services, lecture fees, class fees, medical services, nursing fees, inspection services, etc.

Tourism and entertainment services: tourism services, catering fees and accommodation services.

Cultural and creative services: intellectual property services-registration, identification, evaluation, certification, retrieval services, production, distribution and broadcasting services of patents, trademarks, copyrights, software and integrated circuit layout designs.

Other modern services: maintenance fee, handling fee, project promotion fee, project promotion fee, market research fee, new product development fee and public relations fee.

Commodity auxiliary services: headquarters management, investment and asset management, market management, property management, daily comprehensive management fee and supply chain management service fee.

Other living services: weeding service fee, repair fee, landscaping fee, etc.

Security protection services: security system monitoring and other security services.

Transport services: land transport services, railway transport services, other land transport services, management fees,

Waterway transportation service, (journey lease, time lease), air transportation service, (wet lease), pipeline transportation service, logistics auxiliary service, aviation service, port terminal service, freight passenger station service, rescue service, loading and unloading service, warehousing service, receiving and dispatching service, etc.