The project funds paid will also be used as the profit part, and the enterprise income tax and dividend tax shall also be paid.
Corporate income tax 20%, dividend tax 20%, comprehensive tax 40%.
The tax to be paid for invoicing of 4 million individual industrial and commercial households is: VAT: 4 million / 1.01 * 1% = 39600.
The approved collection tax rate is 0.6%, value-added tax is 1%, additional tax is 0.06%, and the total tax rate is only 1.66%.
If the company does not have a cost invoice, it will pay 25% of the enterprise income tax and 20% of the dividend tax.
Individual industrial and commercial households only need to pay 65600 tickets and open 4 million tickets.
The Contractor shall issue the invoice in the tax hall, but the individual income tax is too high and it is not recommended to do so.
4 million will always need to pay 1.6 million, so it is very cost-effective to register individual industrial and commercial households to issue invoices.
Individual business income tax can be approved in a fixed amount.
They paid the contractor for the project, but the contractor could not provide invoices.
For example: the construction company pays 4 million project funds to Xiao Li, Xiao Li goes to register an individual industrial and commercial household, the construction company pays 4 million project funds to the individual industrial and commercial household, the individual industrial and commercial household then issues a special ticket for 400 thousand counting to the construction company, and the construction company obtains a special ticket for 400 thousand counting, which can deduct 40000 value-added tax, and another 4 million cost tickets can deduct enterprise income tax.
It is also a big problem for construction companies to get labor cost tickets.
Individual industrial and commercial households enjoy verification, will issue a verification letter, and can issue a special ticket to offset value-added tax.
Individual industrial and commercial households pay individual business income tax based on business income and enjoy the approved collection.
Therefore, the construction industry lacks labor cost invoices, registers individual industrial and commercial households, enjoys approved collection, and saves taxes reasonably- End-。.
Additional tax: 39600 * 6% = 2300.
It is the best way for contractors to register and establish individual industrial and commercial households in tax depressions and enjoy the approved collection policy.
So how to deal with this situation? 1.
The common solution is to cooperate with the labor service company and issue an invoice to the labor service company, but this is risky and is not recommended.
Without invoices, the project funds paid by the company cannot be deducted from the enterprise income tax.
Individual income tax: 4 million / 1.01 * 0.6% = 23700.
Total tax: 65600.