——Only talk about the big finance that the boss can understand——
It's almost the end of the year, many bosses think about how to put money in their pockets, those who say direct transfer bosses, it is best to talk to the accountant about the tax law first.
Generally speaking, the boss puts money from the company account into his pocket reasonably and legally, which is nothing more than two:
The first is through the way of profit sharing,
The second is through the form of salary and bonus (required to work in the company)
Both of these methods will involve personal income tax. So how to operate, can you pay as little tax as possible on the basis of legal and risk-free?
The first kind: dividends; dividends are based on operating profits to pay 25% of the enterprise income tax first, and then multiply the remaining net profit by 20% tax, such as 10 million enterprise operating profits, 2.5 million enterprise income tax, and 7.5 million net profits after tax, which can not be directly taken to the pockets of natural person shareholders, but also pay a 20% personal income tax, and finally only 750 * 80% = 6 million in the pocket. The comprehensive tax burden is as high as 40%.
The personal income tax rate on wages and salaries is over-progressive, that is, the higher the salary, the higher the income tax rate. From the perspective of tax burden, in addition to the boss taking money reasonably, it also reduces the corporate income tax, so as long as the comprehensive tax burden does not exceed 40% of the profit dividend method, it should be given priority to take money from the company through wages and salaries. Wages and salaries, year-end bonuses are used together, but the calculation method is different, very cumbersome, and many old accountants will also be confused. We made an excel form, fill in the total amount you want, how much to pay each month, how much to pay the year-end bonus, how much to pay the comprehensive tax burden, at a glance, very easy to use, many bosses are using this table to determine the amount of salary for themselves
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