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In the field of engineering, intermediaries play an indispensable role, and they provide important intermediary services for the smooth progress of engineering projects. However, tax issues often become a major challenge for intermediaries when dealing with intermediary costs for construction types.
This article will provide intermediaries with practical guidance on how to comply with the tax of intermediary expenses for construction types in light of the latest tax policies.
First of all, the intermediary needs to fully understand the relevant tax laws and regulations when dealing with the intermediary fee tax.
For intermediaries who conduct business in the form of individuals, when collecting intermediary fees, they must go to the tax bureau to issue invoices in complianceThe taxes involved are generally VAT, surtax and personal income tax.
Among them, the payment of individual income tax is particularly crucial, and it needs to be paid according to the category of income from labor remuneration. The individual income tax threshold for remuneration for labor services is 20%, and the tax rate can reach up to 45% when the annual final settlement is made.
For the intermediary cost of the project type, it often involves a large amount, often millions or even more. In this context, the 20% to 45% personal income tax burden undoubtedly poses a huge pressure for intermediaries.
Planning Suggestions:
1. For individuals who charge intermediary fees of less than 5 million, it is recommended that intermediaries use the scheme of opening or registering individual industrial and commercial households on behalf of natural persons in the preferential tax park to solve tax problems.
In order to attract enterprises to settle in, some local parks in China have provided a series of preferential tax policiesIncluding the verification and collection policy of personal business income. According to this policy, when a natural person opens on behalf of a person, the individual income tax can be assessed and levied according to the business incomeThe tax rate is usually 0About 5%, the comprehensive tax burden can be controlled within 3%.。Similarly, registered individual industrial and commercial households can also enjoy similar preferential tax policies, and the comprehensive tax burden can also be controlled within 3%.
Take a specific case to illustrate: suppose Xiaohui has a project intermediary fee of 3 million yuan and needs to issue a cost invoice to the enterprise.
She can choose to be a natural person through a park in Henan*** or register an individual industrial and commercial household through a park in Hubei for invoicing. No matter which way she chooses, her comprehensive tax payment can be controlled within 90,000 yuan, which greatly reduces the tax burden.
2. For individuals who charge more than 5 million intermediary fees, it is recommended that the intermediary consider using the method of registering a company in the headquarters economic investment park to solve the tax problem.
Since there is usually a quota limit for natural persons to open on behalf of natural persons or individual industrial and commercial households, and the annual limit generally needs to be controlled within 5 million, when the intermediary fee exceeds 5 million, these plans may not be able to meet the demand and appear inadequate.
In contrast,Through the registration of the headquarters economic investment park, it is basically not subject to quota restrictions. Such parks usually provide a certain percentage of VAT and corporate income tax rebates, which effectively reduces the tax burden of enterprises and improves their profitability. This can not only help intermediaries deal with high intermediary fees in compliance, but also provide strong support for the development and growth of enterprises.
In general, for the treatment of high intermediary fees, intermediaries should fully consider the advantages, disadvantages and applicability of various tax planning schemes, and choose the most suitable method for themselves, so as to ensure tax compliance and minimize the tax burden. If you need specific park information and operation methods, you can contact us to get it!
This article is written by:"Comprehensive Financial and Taxation Services for Grain and Salary Cooperatives".Written, this content is for reference only, **Please indicate the source, more tax preferential policies, cases can be moved to understand!