See which investment method is the most taxation, effective planning personal tax is becoming a new hotspot for many investors. Due to the same tax negative due to different investment methods, under the same conditions, investors should bear, especially the income tax, which has become the key to investment income. At present, the investment methods that individuals can choose from: as an individual industrial and commercial households engaged in production and operation, engaged in contractual rental business, establish individual wholly-owned enterprises, form a partnership, and set private enterprises. Here we compare them one by one on tax planning of different investment methods. Individual industrial and commercial households: Planning individual industrial and commercial industrial and commercial industrial and commercial industrial households and individuals to investigate the contractual operation of enterprises and institutions, and apply 5% to 35% of the five-level excess progressive tax rate. Such as the individual industrial and commercial households, the annual operating income is 600,000 yuan, the operating cost is 450,000 yuan, the other can deduct the fee, the transfer tax is 20,000 yuan, the annual tax payment is (600000-450000-20000) × 35% -6750 (individual The income tax speed calculation is = 38750 yuan, the post-tax revenue is 130000-38750 = 91250 yuan. The actual tax burden of individual industrial and commercial households is 28.8% (38750 ÷ (600000-450000-20000) × 100%), which can be planned for specific tax. Solar-owned enterprises: After planning, postpartum tax, from January 1, 2000, stop the investment income of individual-owned enterprises, individual-owned enterprise investors, compared to individual industrial and commercial households, and operate personal income tax. In this way, the tax burden assumed by individual wholly-owned enterprise investors is different from the application of taxable income and applicable tax rate. For example, the annual tax income is 60,000 yuan, the applicable tax rate is 35%, and the personal income tax 6000 × 35% -6750 (personal income tax speed calculation) = 14250 yuan, the actual tax negative is 14250/60000 × 100% = 23.75%. If you plan to plan, you can play a good feast effect. For example, Mr. Wang has opened a company that runs decoration materials and is responsible for management. He himself also often undertakes some decoration projects. The annual sales of renovation materials is 40,000 yuan, and the decoration revenue is 20,000 yuan. The annual invalidation tax is 60000 × 35% -6750 (personal income tax quick buckle division) = 14250 yuan. Now Mr. Wang and his wife have decided to set up two individuals wholly-owned enterprises, and the king's company specially undertakes the decoration project, and the wife's company only sells the decoration materials. In this case, it is assumed that the income is in the same, Mr. Wang and his wife's annual income tax are 20000 × 20% -1250 (personal income tax speed calculation) = 2750 yuan and 40000 × 30% -4250 = 7750 yuan, two Total taxation 2750 7750 = 10,500 yuan, annual tax 14250-10500 = 3750 yuan. Actual tax is reduced by 23.75% to 17.5% (10500/60000 × 100%), and the tax burden has dropped 6.25 percentage points. Partnership: Partnership by paying the proportion of partnerships in accordance with the proportional distribution and sharing agreement in accordance with the partnership agreement. After the partnership is established, the proportion of various investors to obtain income and responsibility is determined. Like someone else 's own alien, from January 1, 2000, the partnership has stopped collecting corporate income taxes, and various partners' investment income, the production of individual industrial and commercial households, and the income tax. However, because partnerships have two and more partners, it is actually that each partner will pay personal income tax on its income. For example, a partnership has 5 partners, and the proportion of funders of each partner is 20%. The production and operation income of this year is 300,000 yuan, and each partner is divided according to the proportion of capital.
