The boss thinks the company's money is his own, doesn't he? Take whatever you want! Is it still wrong to take your own money home? What a mistake it was for the owner to carelessly take the money home! If you don't do it right, you'll have the perfect set of three: surtaxes, penalties, and late fees! The boss takes the money from the company, and must wait for the plan in advance, and cannot do it arbitrarily, let's take a look at what are the ways for the boss to get money? Which method is the most cost-effective?
1.Employee severance benefits.
Every year, some "special" employees, such as the boss lady, can be "dismissed" and receive a severance pay of 200,000 yuan (the part of the severance pay that is less than 3 letters below the local average salary of the previous year is exempt from personal income tax), which is not paid in each round, and 200,000 yuan can be taken home as a deposit.
2.Set up individual industrial and commercial households.
Brand patent licensing: The owner places the patent or trademark in an individual enterprise, authorizes the main business every year, and collects a royalty for the use of the brand patent. Sole proprietorships are not required to pay corporate income tax and the approved personal income tax rate is less than 25%, you can easily save at least 500,000 yuan in taxes every year.
3.Gross salary.
Don't refuse or only receive a salary of $5,000. Wages and salaries can be deducted before corporate income tax. Without considering the special additional deduction, the company withdraws 210,000 yuan of salary every year and pays individual income tax 1If it is less than 30,000 yuan, the tax rate shall not exceed 10%.
4.Borrowing money from a company.
The boss can borrow money from the company, but it needs to be repaid at the end of each year. Note: Do not refuse to repay after the New Year, otherwise the tax office will levy a 20% personal income tax on the dividends you receive.
5.Buying a car in the name of a company.
Buying a car in the name of the company, gas costs, tolls, insurance premiums and maintenance fees can all be reimbursed by the company, depreciation can be used to offset profits, can meet the car owner's car needs, you don't have to take money from your own home, you can kill two birds with one stone. But this must be noted that the car is used for official purposes. It can't be used every day at home to buy groceries.
6.Annual bonus distribution.
For the same salary, the year-end bonus can be deducted before corporate income tax. At the end of the year, a bonus of 140,000 yuan was issued, and nearly 1 personal income tax was paid40,000 yuan, the tax rate does not exceed 10%. Note: From January 1, 2024, this preferential policy will no longer be enjoyed.
7.The owner personally bought the house and rented it to the company.
The boss rents his house to the company for office, and the monthly rent is settled at the market price. If the monthly rent is less than 150,000 yuan, it is exempt from VAT; Property tax is levied at 4% of rent minus 50%, the effective tax rate is 2%, and personal income tax is levied at 10% of rent. In the past, many bosses gave their houses to the company for free, but I feel like I lost 1 million painfully!
8.Outsourcing the company's business to individual businesses.
The boss can register as a sole proprietor and outsource the company's operations, successfully transferring profits to an individual business that has been approved for taxation. They can also enjoy the preferential treatment of not paying corporate income tax for sole proprietorships. After paying a very small amount of personal income tax, the money earned can be taken home directly, which is not much cheaper than dividends!
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9.The boss sold the car he bought in his name to the company.
As mentioned above, the boss should buy the car in the name of the company. What if I've already bought it in my own name? Sell to the company! If an individual** has used a used car, as long as the selling price is lower than the purchase price, it can be exempted from VAT and personal income tax. They only need to pay 005% stamp duty, that's really a big savings. If they receive a vehicle purchase tax deduction when they buy a car, they can make it up when they sell the car. What about invoices? You only need to go to the used car market to get the vehicle information and issue an invoice.
10.Reserve**.
The owner travels a lot and has to pay for transportation, accommodation, and entertaining clients. It is legal for the boss to withdraw some reserve money for business trips and shopping. But it's important to pay attention to offsetting in time and not to be reimbursed before the end of the year.
Now the self-employed and individual individuals in the park can enjoy the approved collection policy, according to the industry matching park, for the natural person shareholders of listed companies to provide financial support policies, up to 36% of the actual tax paid, such as 1 million tax can be returned 360,000, 50 million tax can be returned 18 million, more tax questions welcome to leave a message.