1 million labor invoice to pay a few points of tax

Labor company to 1 million then, then according to the value-added tax 17% should pay 170,000 tax, the rest of the wages 700,000, in accordance with the identity information left by the individual to transfer to the payroll account of the dispatched personnel, that is, payroll, general taxpayers of the company, how to transfer a million to the private accounts? How much tax to pay? From the point of view of standardized corporate governance, public and private should be separated. Public accounts to private accounts, under the premise of legal compliance, certainly to pay personal income tax. However, there are different ways to transfer public accounts to private accounts, and the final practical effect is different. Dividends. If the company in the form of dividends, the account of 1 million dollars to the shareholders of the private account, should be based on personal income tax "interest, dividends, bonus income" to pay 20% personal income tax, pay 200,000 yuan of tax, the actual hands of 800,000 yuan. This way is the most conventional, but also legal compliance, but the cost is higher. The way of borrowing. In some cases, the way to borrow can also be operated, and is not subject to personal tax. For example, the company's books 1 million dollars in the form of a loan, transferred to the shareholder's private account, do not need to pay personal income tax, but there is also a disadvantage. That is, in the year before the end of the calendar year must be returned, otherwise it will be treated as a dividend, the tax authorities can be in accordance with the dividends levied 20% personal income tax. In fact, this way also operates the space: by December 31, return the 1 million yuan back to the enterprise public accounts, and then re-lend it out on the 2nd day, the turnover can be perfectly circumvented. Payroll. In the form of a paycheck, the personal tax to be paid is more than the dividend. Since the applicable tax rate on essentially taxable income is 45% on a $1,000,000 paycheck, this method is not cost effective. Other ways, such as giving out year-end bonuses, are actually the same as giving out salaries, and the tax burden is heavy. Reality: often public and private. In fact, the regular way need to pay a lot of tax, but in reality, there are many companies are not so standardized, often public and private. Not to mention the ordinary general taxpayers, even listed companies have serious internal control problems, the company's public accounts as a personal treasury. In a word, if you want to be legally compliant, you have to pay tax, if it doesn't matter, at the risk of violating the law, of course, you can not pay tax, but once you are investigated, the risk is very difficult to bear. China's national tax environment is extremely complex, whether it is the boss or an individual, although not financial, but must have fiscal awareness. When it comes to finance and taxation, in addition to individuals, it can be said that this is also a big problem that all enterprises need to consider, even Jack Ma, Liu Qiangdong is also in the middle of it, otherwise how could there be Jack Ma has no salary, and Liu Qiangdong's annual salary is only a dollar such a thing to appear?

Legal basis: "Chinese People's Republic of China *** and State Tax Collection and Administration Law"

Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, to safeguard the state's tax revenues, to protect the legitimate rights and interests of taxpayers, and to promote the development of economic and social development, the enactment of this law.

Article 2This law applies to the collection and management of all kinds of taxes collected by the tax authorities according to law.

Article 3The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.　

Article IV of the laws and administrative regulations of the tax obligations of units and individuals as taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding agent. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.