个独企业税收筹划方案 - 北京代理记账

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个独企业税收筹划方案 - 北京代理记账

个独企业税收筹划方案

2021-04-01上一篇：中建二局二公司：“服务+沟通”助推财务管理工作提升|下一篇：重大利好！5月1日起，部分行业增值税税率下调（附解读）

个独企业税收筹划方案资讯第1张

利润转移模式

假设重庆XXX软件公司为一般纳税人（下称A公司），年收入2000万，进项成本1000万，其他费用支出500万，利润总额500万，通过设立个人独资企业（下称B企业）向A公司开具增值税专用发票不含税金额400万。比较如下：

筹划前 A公司：增值税（2000-1000）*0.13=130；附加税130*0.12=15.6；企业所得税500*0.25=125

纳税总额：130+15.6+125=270.6

筹划后 A公司：增值税（2000-1000）*0.13-12=118；附加税118*0.12*0.5=7.08；企业所得税（500-400+15.6-14.16）*0.25=25.36 B企业：增值税400*0.03=12；附加税12*0.12=1.44；个人生产经营所得400*0.02=8

纳税总额：118+7.08+25.36+12+1.44+8=171.88

节税金额：270.6-171.88=98.72

注：小规模纳税人减半征收附加税，附加税包括城市建设维护税（7%）、教育费附加（3%）、地方教育费附加（2%）。

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