The intermediary fee is subject to 40% individual income tax, is it possible to choose to apply for verification?
Now the development of business is not only about the business between enterprises and enterprises, but also about the development of some related businesses, in fact, there are more intermediaries. In many large-scale projects, the intermediary fee is tens of millions, or even hundreds of millions. It has to be said that the intermediary fees generated need to be paid a lot of high tax burdens! However, if there is a business transaction between an individual and an enterprise, the enterprise needs to pay enterprise income tax, and also withhold and pay individual income tax to the individual, and the tax rate paid is still 40%! Enterprises have not yet obtained costs, so the related tax pressure is gradually increasing!
Then, after the intermediary business between enterprises and individuals, it will also involve the issue of public to private, and there are many individuals who may choose to open the relevant tax on their behalf, but the tax paid is only value-added tax and additional tax, and there is no individual tax! In the current situation, is it possible to apply for the relevant preferential policies?
At present, according to the relevant situation, when the business amount is very large, it is actually very appropriate to choose to apply for the following discounts!
1. Verification and collection of self-employed individuals
Small-scale self-employed individuals can now apply to enjoy the tax rate of 0.5%-1% of the individual income tax, which is based on different industries, different regions, and different tax rates, as far as the intermediary business is concerned, the tax rate that can be applied for is basically 0.6% or 1% concessions! VAT is 1% discount! Of course, if you choose to apply for the approved collection policy, we can still choose the self-employed double exemption policy, that is, the VAT and income tax are fully exempted! Of course, the double exemption policy for self-employed individuals is now less than 1.2 million, and those below 300,000 per quarter can apply for it. Or can only open a general ticket!
2. General taxpayer limited company
General taxpayer limited companies can apply for a preferential tax rate of 1% for income tax. Of course, there is no corresponding preferential treatment for VAT, and after counting VAT, the comprehensive tax rate is about 7%!
Intermediary fees are now more likely to choose to enjoy the relevant discounts, based on the premise of the real business, reasonable and legal application to enjoy the above policies!
Disclaimer: The source of the article is reprinted from Gong Yi Yi Hao's "Tax Sui" for details, you can move here