The intermediary fee cannot exceed 5% of the contract amount, which many people misunderstand. In fact, as long as the payer is willing, even if it is 10% or 20%, it is fine.
The "restriction" here is mainly for the payment method, if the intermediary fee exceeds 5% of the total contract amount, it can only be deducted at 5% before the corporate income tax, which is only an impact. For example, if the total amount of the intermediary contract is 1 million yuan, and the intermediary fee is 100,000 yuan, the proportion of the intermediary fee is 10%, then when the annual final settlement is made, the statement will have to be adjusted. Because of the intermediary fee of 100,000 yuan, only 50,000 yuan can be deducted before the enterprise income tax, and the other 50,000 yuan will have to make up the enterprise income tax, which is probably this concept.
As for how to collect this intermediary fee, it can be analyzed from three dimensions
The first,Frequency。If you only collect it once in a while, you don't have to register a self-employed person or set up a company, you can directly collect it personally, and then go to the tax bureau to issue an invoice to the company and pay taxes normally. If it is often charged and the frequency is relatively high, it is necessary to consider registering as a self-employed person or registering ***.
The second,Amount。If the amount is relatively small, how simple is it. If the amount is slightly larger, but does not exceed 5 million, you can consider registering as a self-employed person to collect it. If the amount is relatively large, more than 5 million, and the frequency is high, it is still necessary to register a *** in one step
The third,Tax burden。If it is an individual to collect intermediary fees, it is essentially a labor fee, and the individual income tax should be withheld according to 20% and 40% of the income from labor remuneration.
If it is collected by self-employed individuals, it is necessary to pay value-added tax, additional tax and personal income tax, of which the tax rate of this individual income tax is between 5% and 35%, and the individual income tax rate is 05%-1.About 8% is still a comparative advantage in the case of approved collection.
If it's *** to collect. You need to pay value-added tax, additional tax, corporate income tax and personal income tax, and the tax burden may be as high as about 46%.
On the surface, the cost of taxes and fees is higher to collect intermediary fees, but in terms of practicality, there is more room for planning, such as the corresponding costs can all be entered into this company, and the real tax rate may not be high.