The profit of the cleaning industry is 50%-70% of operating income, and the tax burden is 45%? How to plan to reduce to 0.5%
With the rapid development of China's economy, the acceleration of urbanization, the emergence of more urban buildings and the increasingly serious problem of building pollution, the most prominent is the increasingly luxurious exterior walls and interior decoration. Wind and sunlight naturally weather it, and all kinds of dust in the atmosphere adhere to the exterior of the building. The direct effects of many corrosive substances have also caused pollution and damage to the appearance of the building, losing the original style and greatly affecting the building. The beauty and image of the city. As the interior decoration of buildings becomes more and more high-end, complex and user-friendly, a large number of expensive decoration materials and auxiliary facilities are widely used. Due to man-made and natural factors, it is also extremely vulnerable to pollution. Therefore, whether it is cleaning the exterior or the interior of the building, the traditional cleaning methods are not enough. It requires professional cleaning and cleaning services.
With the development of economy, urban construction is changing with each passing day, and people's quality of life continues to improve. The pursuit of professional cleaning and cleaning services has attracted more and more attention and favor. Patriotic sanitation, city debut activities and national sanitation cities, activities in excellent tourist cities have also stimulated the rapid development of the professional cleaning and cleaning market, making the property cleaning market an exciting buyer's market. According to statistics from the Ministry of Information Industry, the domestic annual potential is 300 billion yuan. Professional cleaning market demand.
Every industry will encounter some tax problems, of course, the cleaning industry is no exception:
1. Huge market: The home appliance cleaning industry is still a new type of industry in China, with a wide market scope and great market potential. The home appliance cleaning service can be extended to almost every place, and the service methods are flexible and diverse;
2. Less professionalism: The original Chinese home appliance cleaning market was still an immature market, and the market needs to be extremely unbalanced with its own development. This urgently requires market promotion and operation methods that conform to the actual situation in China, as well as professional home appliance cleaning service companies;
3. Lower cost: The threshold for participation in the household appliance cleaning industry is generally not high, the operating costs are lower than other industries, and the overall operating cost of the company is much lower than other industries;
4. High profits: Individual profits in the cleaning industry are 50%-70% of operating income;
How to plan tax payment for the "VAT reform" in the cleaning industry?
The cleaning industry is a non-production service industry with high labor costs, so it cannot be deducted as the input value of VAT. Due to the increase in camp reforms, the tax burden of ordinary taxpayers may increase.
Choose taxpayer status.
The VAT rate for small-scale taxpayers is 3%, and the VAT rate for ordinary taxpayers is 6%. Compared with its corporate income tax rate, the tax rate for small-scale taxpayers is lower. However, considering that the general taxpayer can deduct the input tax, it is necessary to consider the status of the taxpayer in tax planning according to the actual situation.
Use of preferential tax policies
The cleaning industry and the housekeeping industry overlap each other. Many cleaning industry services are included in household cleaning service companies. However, compared with the housekeeping industry, the cleaning industry does not enjoy the same national tax incentives. Therefore, for the cleaning industry, this is the easiest way to choose preferential tax policies for the headquarters economy.
1. Preferential tax policies for the headquarters economy
Preferential tax policies for the headquarters economy means that a company is registered as a low-tax zone at its headquarters or branch and enjoys local financial incentive policies. Registering branches in development zones, high-tech zones, coastal special economic zones or central and western regions can enjoy more preferential policies. E.g,
At present, my country's Chongqing, Hubei, Shanghai, Jiangsu, Qinghai and other regions have introduced some preferential tax policies to promote local economic development through the headquarters economy model. Registering an enterprise in a preferential tax zone with tax policies is not only the most tax-efficient but also reasonable and legal. Here is an example of registering a company in our industrial park.
(1) Preferential tax policies for limited companies in Chongqing, Hubei, Jiangsu, and Qinghai Parks
Value-added tax is financially supported based on 40%-70% of the local fiscal income;
Corporate income tax shall be financially supported in accordance with 40%-70% of local fiscal income.
Individual taxes paid by shareholders can enjoy 40%~70% support retained by the local government
Vehicle and vessel tax: 70%-80% of the total tax payment is supported!
Limited companies enter the park for free from now on
Support cycle: monthly tax payment (declare support for the following month)
[In addition, large taxpayers can discuss one by one. In addition to the preferential policies given by the state, certain industries can also apply for the superposition of local park tax incentives]
(2) Sole proprietorship (small-scale/general taxpayer)
The editor introduces Hubei and Shanghai two park policies. Establish sole proprietorship enterprises in Hubei and Shanghai parks, and use sole proprietorship enterprises to undertake business corresponding to enjoy preferential tax policies in the parks. What about the preferential tax policies?
Hubei Park: (Modern service industry reformed from business tax to increase business tax), a small-scale taxpayer's sole proprietorship, (production and business income) personal income tax can apply for verification and collection, and the personal income tax rate is 0.5%-2.1%;
Shanghai Park: Both the modern service industry and commerce industry can establish sole proprietorships/partnerships, and enjoy the tax collection policy.
Service industry individual tax is assessed and levied 0.5%~3.1% (small-scale taxpayers & general taxpayers)
The individual tax of the trade industry is levied 0.25%~1.75% (small-scale taxpayers & general taxpayers)
Case analysis:
Two, choose the branch type
Many cleaning companies include sales, cleaning services and environmental technology. Companies split part of their businesses into independent companies, which is conducive to tax savings and industrial upgrading. Cleaning companies can set up the following types of branches to enjoy the preferential economic taxation policies of the headquarters.
1. Divide the sales department into independent sales companies to increase the calculation limits of commercial entertainment, advertising and commercial promotion costs and reduce corporate income tax.
2. Cleaning companies participating in special projects (such as environmental protection projects and environmental technology development) can separate these projects and enjoy tax incentives.
3. For cleaning companies that include operating items (such as washing products, sanitary ware, water treatment equipment, etc.), a separate company can promote the tax planning of value-added tax.
The cleaning industry levies value-added tax, and the tax advantage brought by the headquarters economy into the park is very obvious. Therefore, the cleaning industry's choice of preferential policies for the headquarters economy can effectively reduce the tax burden.