Aggregate shares are taxed before the IPO. For a long time, in order to avoid taxes for the sales team, the company asked the sales team to set up a partnership in the tax depression, and then carried out an approved collection. Originally, the company had to pay sales bonuses to individuals, but this time it was changed to a sales service contract between the company and the partnership, and the company paid the service fee to the partnership.
If the company pays sales bonuses, it belongs to wages and salaries, and the individual income tax rate is up to 45%, the profits of the partnership are divided first and then taxed, and the natural person partners pay the individual income tax directly, and the tax rate is only about 3% after verification. The company paid a total of 8.37 million sales commissions in this way.
Assuming that everyone in the sales team has the highest tax rate, this operation can save about 2 million individual income tax. This kind of operation has a proper term in taxation called false conversion of income nature.
Before the IPO, the company should conduct a comprehensive financial and tax compliance review, and all kinds of historical and old accounts must be cleared. This operation was obviously very problematic, and the company restored the service fee and asked the tax bureau to pay the tax. Interestingly, the company apparently communicated fully with the administrative department, and there was neither a fine nor a late fee, which is very abnormal. In fact, this kind of operation is a typical tax evasion.
Some people will ask, we provide sales services in the form of enterprises, so how can it be considered tax evasion? The crux of the problem lies in the sales team, these people must still have labor relations in the company, the company does not give you bonuses, but through outside companies to send you money, do you say reasonable? Purely for tax avoidance.
If all of you quit your job, have nothing to do with the company, and provide sales services to the company in the name of an independent third party, then there will be no problem, and then there will be no need to pay taxes. Since it is determined that there is a problem here, in fact, a late fee should be added. If it is found to be tax evasion, then there must be a fine, and the company's IPO can be suspended. So the company should have done an adequate PR job.