Consumer manufacturing export industries

real wages of the staff for the value. This gives the boss out of a problem, or pay a higher salary, or only allow the company to risk tax evasion. In fact, another thought, a reasonable tax avoidance can be a win-win.

Shenzhen Wang Xiaobing, senior business manager of a medical device, a monthly salary of 20,000 yuan, in many people's eyes, this is a great number, but Wang Xiaobing feel 有苦说不出, although monthly salary of two million, may be the actual hand, only 10,775 yuan, and 8,000, quietly lost.

let's look at Wang Xiaobing 8,000 where that went.

Wang Xiaobing of twenty thousand yuan monthly salary is deducted pension, health care, unemployment insurance after the count was. According to the monthly number of personal income tax should be deducted Xiaobing (20000-2000) × 20% -375 = 3225 yuan, so the actual monthly salary should be 16,775 yuan, including the housing provident fund amount $ 2000 (according to the housing fund for the wages of 10 %).

In addition, Wang Xiaobing have a Jetta car, primarily for the unit to run business-related expenses of about 5,000 yuan a month (as calculated monthly by eight years of vehicle depreciation as 1,300 yuan, related to gasoline, insurance and repair of 2700 yuan, 1000 yuan for public relations); Wang Xiaobing individuals afford the monthly phone fee is 1,000 yuan; deducting related expenses for the 16775-5000-1000 = 10,775 yuan. This number, which is able to get our hands on a month Xiaobing number. By this calculation, we find that, up to 3225 yuan in personal income tax is the most distressed people go.

However, there is no way this plate in the personal income tax Wang Xiaobing a long time thinking about this question. Wang Xiaobing once with a friend talking about any financial planner, a friend told him that a higher personal income also means a higher consumption, application of scientific and rational shift of personal consumption and business costs, not only can effectively reduce the high-income individual income tax, units can save a certain corporate income tax, so that personal and business tax saving win.

Wang Xiaobing and units have signed a friend suggested another way of calculating wages, that is, Wang Xiaobing daily expenses associated with production and operations onto the consumer business to pay, can reduce the expense and corporate income tax Xiaobing income tax expense.

friend gave him to find out the theory, January 1, 2008 effective as the Chinese laws, administrative regulations established in China enterprises, institutions, social organizations and other organizations to obtain income. The regulations referred to income, including proceeds of sale of goods, providing labor income, transfer of property income, dividends, bonuses and other equity investments, interest income, rental income, royalty income from donations and other income.

for Wang Xiaobing where the company's specific situation, his salary paid by an enterprise belonging to the company's expenses in operating income, corporate income tax rate required to pay in accordance with, due to wage and salary rates are fixed, unit burden for staff accommodation, transportation, communications, officesac chanel prix supplies and other expenses can not be reduced, if consultation with the unit on the basis of salary adjustments, the adjustments reduced the amount of taxable income and pay less corporate income tax, can be described as the two sides benefit. That is, enterprises pay lower wages to Wang Xiaobing, the need to pay the lower tax rate, and Wang Xiaobing required to pay personal income tax is also lower.

Wang Xiaobing and businesses in the payment of wages agreed upon way before, he and business depreciation charges, respectively, assume the car, related gas, insurance and repair costs, phone charges for the production of consumer spending, tax In some ways, a

if the vehicle use fees, phone charges with the consumption with production and operations transferred to the burden of enterprises, the collection of personal income tax is greatly reduced. At a friend's more suggestion, Wang Xiaobing and business agreed to pay another way to pay.

Wang Xiaobing will sell its own cars, instead of using the unit to provide him with another car, car depreciation, related to gasoline, insurance and repair costs and the expense of the public relations unit for reimbursement (in 5000 yuan lump sum, a monthly deduction of 5000), including transfer costs to Xiaobing phone unit, a monthly flat fee for his cell phone to deliver 1,000 yuan (more than the burden in part by Wang Xiaobing); according to housing fund to pay 10% Wang Xiaobing total monthly housing fund $ 2000 (including units of the burden of $ 1000, Wang Xiaobing pay $ 1000).

way, Wang Xiaobing real wages fell 20000-5000-2000 = 13,000 yuan, personal income tax payable for the [(13000-2000) × * 20% -375 = 1825], which Wang Xiaobing calculate after-tax wage 13000-1825 = 11,175 yuan, the actual housing fund for the Wang Xiaobing all, but are exempt from tax items, Wang Xiaobing real after-tax wage of 13,175 yuan, more than the original monthly income of 1400 (13175-- 10,775) dollars, more than a year income 16800 (1400 × 12) respectively.

taxable wages by 2,000 yuan per month per person basis, the original monthly wages Xiaobing 18000 (20000-2000) can not appear in the forefront of support income tax, the unit required to pay an annual corporate income tax 54 000 [(20000 -2000) × 12 × 25% = 54000] dollars.

adjust the company paid out, the unit cost of cars, mobile phones most of the cost of housing provident fund and income tax at the forefront of support units, units of an annual payment of corporate income tax 36000 [(14000-2000) × 12 × 25% = 36,000 yuan], pay less than the previous year corporate income tax 18 000 (54000-36000) dollars.

table: Wang Xiaobing payroll forms before and after adjustment, the amount of personal and corporate income tax collection amount levied comparison



As a result, Wang Xiaobing annual income of 18,000 yuan to increase, and businesses to reduce the 18,000 yuan every year corporate income tax, really serve two purposes.

2008 August, Wang Xiaobing is about three years, in accordance with the provisions of the company, for every increase of 2000 yuan monthly salary of three years, then to August 2008, when Wang Xiaobing net pension, health care , unemployment insurance, an average monthly salary of 22,000 yuan, while the vehicle depreciation, related to gasoline, insurance and repair costs reimbursed by the unit cost to maintain 5,000, his salary paid in theSacs à main Chane form before and after adjustment, the amount of personal and corporate income tax collection charge will be the difference between the amount of will become more apparent.

in accordance with the above ideas, let us count an account.

Prior to the issuance of wage adjustment, Wang Xiaobing of a tax levy amount (22000-2000) × 25% -1375 = 3625 yuan; adjustments after the payment of wages, real wages fell Xiaobing 22000-5000-- 2200 = 14,800 yuan, personal income tax payable for the [(14800-2000) × 20% -375 = 2185 yuan], then calculate Wang Xiaobing of a tax levy will reduce the amount of the monthly 3625-2185 = 1440 yuan.

visible, four months later, Wang Xiaobing increase the monthly salary of 2,000 yuan a month but the amount of tax levy, but a difference of 1440 yuan, it is because Wang Xiaobing salaries in personal income tax rate of 20% -25% boundary, if consumer spending increases the work, then calculated the 25% tax rate, if consumer spending will be passed on to corporate work, a 20% tax rate calculated in accordance with, the difference between the amount can not be underestimated.