February and March of each year are the most intensive days for the introduction of new regulations, and this year is no exception, there are also many new regulations in February and March, many of which are closely related to our lives, but for the vast majority of people, the most concerned about the provisions related to the money bag.
For example, according to the notice of the central bank and other three departments, from March 1, the "Financial Institutions Customer Due Diligence and Customer Identity Information and Transaction Record Preservation Management Measures" will be formally implemented, although the bank to implement, in fact, the main depositors are affected, because according to the provisions of the "Measures", from March 1, "individuals who deposit and withdraw more than 50,000 yuan in cash need to register the source of funds".
The reason why the central bank has such regulations is mainly to strengthen and improve the anti-money laundering supervision system and reduce crime. Of course, as long as the source of funds is legal, depositors will not be affected, because before this provision, depositors also need to make an appointment to withdraw large amounts of cash, but there is one more step after the implementation of the new regulations, and registration is required.
However, on the evening of the 21st, the central bank issued an announcement showing that the "Administrative Measures for Customer Due Diligence and Customer Identity Information and Transaction Record Preservation of Financial Institutions", which was originally scheduled to be implemented on March 1, "personal deposit and withdrawal of cash exceeding 50,000 yuan needs to register the source of funds" has been suspended due to "technical reasons".
In addition, there is good news from March 1, that is, after 2019 and 2020, the annual settlement and payment of 2021 will begin again, and eligible people can refund the money again.
If there are people who have been refunded in 2020 and 2021, they know that this money is the personal income tax we usually pay, the standard of personal income tax payment in the mainland is 5,000 yuan, the tax rate ranges from 3% to 45%, the higher the salary, the more personal tax is paid. Many people may not understand, since the individual tax has been paid, why should it be refunded? Isn't that redundant?
In fact, the individual tax does not mean that all can be refunded, how much can be refunded should be calculated according to the actual situation of the individual, the specific calculation method is as follows:
The amount of tax that should be refunded or paid back = [(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one gold" - special additional deductions such as children's education - other deductions determined according to law - eligible public welfare charitable donations) × applicable tax rate - quick deduction] - tax paid in advance.
The reason why we pay a tax, but also to give us a refund, mainly the mainland uses the cumulative withholding method of payment, for example, a simple example, such as a sales, usually each month's income is less than 5,000 yuan, suddenly a month's income exceeds 5,000 yuan, for example, there are 10,000 pieces, so out of the 5,000 yuan will have to pay personal income tax, but at the end of the year, the annual income does not add up to more than 60,000 yuan, in this case, there is actually no need to pay a tax, Therefore, every year the state will make a comprehensive annual account of personal income, and refund more and make up for less.
Of course, the above calculation formula many people may not understand how much money they can refund, in this case, after March 1, you can log in to the personal income tax APP, fill in the basic information of the individual, you can clearly see whether you can refund the tax or need to make up the tax.
According to the provisions of the state, if the annual income exceeds 120,000 yuan, and the amount of tax reimbursement exceeds 400 yuan, then it is necessary to make up taxes, if not to pay back, the consequences are also more serious, not only to pay late fees, may also affect the personal tax credit level, which is what needs attention. And friends who meet the tax refund should also pay attention to, the annual tax refund time is only 3 months, from March 1 to June 30 end, if more than the specified time, then the money can not be refunded, can only be wasted, to know that last year some people tax refund amount can reach 12,000 yuan.
What are the risks of public to private conversion? Why should the state strictly investigate the conversion of public to private?
1. Misappropriation of public funds
If the money is placed in the company account, it is equivalent to putting it on the surface and is well documented. But if you transfer it to your boss's account, it's hard to tell whether the money is public or private. According to the law, the company's funds must be regulated, can not be embezzled privately, once found to have embezzled public funds, serious will be convicted and criminalized!
2. Tax evasion and evasion
After the boss transfers the company's money to the personal account, there is no tax certificate, it is impossible to provide invoices, which is suspected of tax evasion and tax evasion, once it is investigated, the enterprise will face a huge tax penalty.
3. Suspected of money laundering
Once an individual's bank card income is too much, the bank will focus on monitoring to see if there is a suspicion of money laundering. Note: Here not only the amount is checked, but also the number of times.
6 situations for businesses to be careful!
1) Small-scale enterprises, but often make tens of millions of flows.
2) Abnormal situations such as centralized transfer out in batches, or centralized transfer out in batches.
3) The scope of business or business has nothing to do with the flow of funds.
4) Public accounts frequently transfer money to private accounts in the short term, or the company often receives private transfers.
5) Frequent account opening and cancellation, there is a large amount of capital activity before the account is cancelled.
6) Accounts that have been idle for a long time, suddenly activated, and there is a lot of capital activity.
Personal bank receipts above this number should be careful
Enterprises also need to pay attention to the fact that large transfers from public to public and public to private will also be monitored!
Simply put, businesses in 9 situations are easy to target!
1. The cash transaction amount exceeds 50,000
2. The transit exceeds 2 million
3. The amount of private transfer is too large (domestic transfer of more than 500,000, overseas transfer of more than 200,000)
4. Small scale but huge flowing water
5. Abnormal transfer in and out (batch transfer and centralized transfer out, cash transaction amount exceeding 50,000)
6. The flow of funds has nothing to do with the operation
7. Frequent transfers between public and private households
8. Frequent spending households
9. Lots of trades on idle accounts
The document requires that from March 1, 2022, 1 bank card acceptance terminal can only correspond to 1 special merchant. In addition, it is necessary to restrict the remote collection of personal collection codes (mainly for frequent violations such as running points, gambling, and electronic fraud); personal collection codes must not be used for business collection; collection bar codes should formulate a classification management system; distinguish between individuals and special merchants, and business activities are classified into the scope of special merchants.
How can I pay the least amount of tax on public to private transfers?
How can I pay the least amount of tax on public to private transfers? So that how to turn public to private, how to turn is a problem that the boss is more concerned about. The company's public to private transfer mainly involves two aspects, one is to transfer money to individuals, and the other is to transfer money to the boss.
1: Transfer to individuals:
In life, the company and the individual business is very common, whether in the hands of the individual to purchase a certain commodity, or invite the individual to carry out a certain service for the company, or because of the personal introduction to make the company successfully take over the next project, etc., where the business relationship with the individual, the way the company pays the fees is basically public to private, but the company's expenses are unable to obtain costs, there is no cost deduction, the company's profits will be inflated will pay more taxes.
In this case, the company can allow individuals to invoice the company through the tax park "natural person on behalf of", and the individual can issue an invoice to the company through the natural person of the tax park, 0.5% of the approved individual tax, 1% vat, 0.06% of the additional tax, and a total tax rate of 1.56%, which is a very low tax rate. The individual pays the taxes and fees borne by the natural person on behalf of the individual, and the company gives it to the individual separately.
2: Transfer money to the boss:
The boss wants to take the profits on the company's account to his private card, which is a dividend, the boss dividend is required to pay 20% dividend tax, 1 million need to pay 200,000.
In this case, the boss can register a sole proprietorship in the tax park in advance, and the boss can reasonably allocate business to the sole proprietorship. Sole proprietorship enterprises can enjoy the approved collection, do not pay corporate income tax and dividend tax, only pay 1% value-added tax, 0.06% additional tax, personal business income tax is approved according to a fixed amount of 0.6%, the total tax rate is 1.66%, 1.66% can solve the problem of 20% dividend tax. After paying these taxes, the funds on the sole proprietorship can be disposed of at will, and the individual tax will not be paid again.
A sole proprietorship can also issue a special invoice of 1 point to the company to deduct VAT, and the sole proprietorship can enjoy the approval of the approval certificate.
Remember, only under certain conditions is the "public to private" is allowed, and the relevant departments have never relaxed the supervision of "public to private"!
In 2022, these six aspects will be audited!
1. The income of the enterprise
Some enterprises directly use WeChat and Alipay to collect goods, or directly use cash collection methods to achieve the purpose of tax avoidance, or delay in invoicing large amounts of collection, issue more invoices to customers, etc., because the fourth phase of the golden tax can be passed through the enterprise's bank account. The detailed data of upstream and downstream, revenue and profit are compared, so it must be true recorded for each transaction.
2. The cost of the enterprise
The income of the enterprise should generally match the cost, when the enterprise's expenses and income are seriously inconsistent, it is easy to cause tax audits, such as accruing expenses but no fee invoices, the company does not have vehicles, but a large number of refueling fees are generated, and the amount of each expenditure compared, the corresponding goods or services and the corresponding invoices should be uniformly corresponding.
3. The inventory of the enterprise
An inventory data of the enterprise will become more transparent, how many orders the company has, how much inventory, any sales data will be at a glance, it is best to do a good job of account difference analysis table
4. Profit of the enterprise
The relationship between the balance sheet and the income statement data of the enterprise is different, the difference is large, and the external declaration is in a perennial loss state
5. Corporate bank accounts
These three situations will be focused on supervision
A: Cash transactions in the account, more than 50,000.
B: Transfer more than 2 million to the public account.
C: Private account transfer of more than 200,000 or 500,000
6. The tax payable by the enterprise
The inventory at the end of the period does not match the tax at the bottom; the average tax burden rate of the enterprise fluctuates by more than 20%, and the tax department will also carry out key supervision; most of the employees of the enterprise are below the individual tax threshold for a long time; the surplus reserve is converted into capital and so on
As long as the company's accounts are true and legal, even if it is found to be abnormal in the fourth phase of the golden tax at that time, there is no need to worry, because the system audit is only the first step, and there are special tax personnel to verify it in the later stage, and the most important thing is that the company's own tax risks are eliminated in time to avoid the risk of accounting after the autumn.
So the private card can not avoid tax, how should the boss legally save taxes?
First, the boss safely take the money home 5 ways (remember, the company is the boss's, but the company's money is not the boss's)
1. The boss pays himself a salary
Note: There is a big difference between the tax paid by the boss to pay his salary and the dividend at the end of the year
Method: Pay yourself a salary of 29,000 yuan per month, a year-end bonus of 144,000 yuan, an annual income of 500,000 yuan, and a tax rate of only 11%. Compared to the dividend province of a BMW 740!
2. Dismissal of employees once a year
Note: Severance pay is less than 3 times the local average salary and is tax-free
3. Establish a consulting center for sole proprietorships
Note: The comprehensive tax rate of a sole proprietorship is 1.97% after approval
Method: Set up a sole proprietorship to provide consulting services to the company, and a sole proprietorship can safely get back 4.75 million
4, the boss sold his car to the company
Note: The used car transfer price is less than the original price is tax-free
Method: Sell your car 600,000 to the company, the car or you continue to drive, safely get back 600,000, and all the related expenses of the car can be reimbursed.
5. Establish a brand center for sole proprietorships
Description: Charge yourself for your own merchandise or specialty by authorizing yourself
Method: Put the company's trademark or patent in it, the company pays the relevant brand licensing fees, the comprehensive tax rate after approval is 1.97%, and the 2 million yuan is safely recovered.
Second, the ten methods of tax-saving planning:
1. Use the nature of the enterprise to save taxes (limited liability companies, general taxpayers, small-scale taxpayers, and self-employed households have different tax rates)
2. Business split (for example: air conditioning business split into selling air conditioning and installation)
3. Change the supply chain (reshape, shorten, extend the supply chain)
4. Change the way of doing business
5. Change the way and location of transactions (tax depression)
6. Reorganization, merger and division
7. Use of preferential tax policies
8. Transfer profits (such as upstream companies transferring profits to downstream companies with low tax rates through pricing)
9. Use external experts
10. A soldier who surrenders without fighting
When it comes to taxation, in addition to individuals, it can be said that this is also a big problem that all enterprises need to consider, even Ma Yun and Liu Qiangdong are among them, otherwise how can there be Ma Yun without a salary, and Liu Qiangdong's annual salary is only one yuan?