What is a personal studio? According to Mande Enterprise Services, a personal studio refers to an individual with certain abilities who undertakes corresponding business, and then completes it independently according to the requirements of the customer, thereby receiving corresponding compensation. A working mode. Studios are not a trendy thing, they are a new group.
However, the modern service industry, which is mainly based on mental work, is different from the traditional business, accommodation, catering, transportation, and warehousing industries. It mainly focuses on finance and insurance, information transmission, computer software, leasing, business services, If a self-employed business is established in industries represented by scientific research and technology, culture and sports, entertainment, real estate, community services, etc., the naming rules are usually XX Design Center and XX Studio (the word "company" cannot be reflected).
Many entrepreneurs don’t feel like hiring people yet (they have to pay wages, pay five insurances and one housing fund) in the early stages, so they usually claim to run their business in the name of a studio. For example, many experienced UI designers, whether they work in a company and take private orders in their spare time, or take on big jobs full-time, like to take jobs from outside in the name of "XX Design Studio".
In fact, the studio they talked about was a fake "studio", which was a house they rented, a place for eating, sleeping and working. When they asked him if he could provide an invoice, they realized that this The "studio" has not registered with the industrial and commercial administration, so of course there is no invoice to speak of.
Therefore, as an entrepreneur in an emerging industry, in the early grassroots stage, it is strongly recommended to register a "studio" with a formal business license with the industrial and commercial industry. In this way, you will be a legitimate "studio"!
How to choose the type of enterprise for a studio?
Through the above scientific analysis and demonstration, if you are engaged in a modern service industry that is mainly based on mental work, when registering a studio, what exactly should you do? You may be confused again when it comes to choosing between “individual business owner” or “sole proprietorship.”
According to the experience of Mande Enterprise Services, if your purpose is not to build a brand like Huang Xiaoming’s brother, and earn tens of millions or hundreds of millions a year, there is no need to be like his “Beijing Taiyao” "Cultural Studio" is registered as a "sole proprietorship".
If you do not employ people and mainly want to save tax burden, you can register as an "individual business owner", because the state's supervision of "sole proprietorships" will become more and more intense. Maintenance costs will also become higher and higher. Of course, if you think you want to be more professional, then register as a "sole proprietorship", but the cost of registration and maintenance is relatively high.
Taxation of studios
As for taxes, it comes to the vitality of studios. Many people register studios in order to legalize their income and issue invoices. Don’t worry about not paying taxes on my income. In addition, of course I also hope that the tax burden I pay can be as low as possible.
A studio registered with the industrial and commercial administration is usually a small and micro enterprise recognized by the state. The state has many tax incentives for small and micro enterprises, but they are usually focused on value-added tax. For example, if you The quarterly invoice amount is less than 90,000. Ordinary VAT invoices are tax-free, but the scope of personal income tax exemption is relatively small. If you make a lot of money in a year, the portion above 100,000 will be levied at 35.
Fortunately, some local governments, under national statutory policies, can enjoy very favorable tax incentives. For an annual invoice amount of less than 5 million, the comprehensive tax burden is as low as 0.5-7!
The purpose of a studio
Let me use different roles to describe the purpose of a studio with a business license:
1. Freelancer
For example, you are a big name in the design industry. You don’t want to work nine to five, support your family and be your own boss with your own design skills, so you decide to go it alone.
But the party A that can hire you to be such a powerful person is usually a regular big company or big brand. They entrust you to do the work and give you the money. They usually ask you for an invoice, otherwise they won’t do it. It’s easy to do accounting.
In order to get the invoice, you go to telephone poles, text messages, or search on the Internet. The 100 "invoice issued on behalf of" is a fake! Go to a friend's company to issue one, and the other party will usually say, "We don't have enough quota. You If you really want it, just give it 20 points!" If there is really no ticket to provide, Party A will tell you that you can go to the tax bureau to issue it for you, or I can help you file the tax, but you have to bear the 20-40 tax points yourself!
You will definitely vomit blood at this time, so at this moment, how important it is to have a studio that can issue invoices. If the studio is located in a place with tax policies, the total tax burden will only be paid Between 0.5 and 7, isn’t that pie in the sky?
2. Part-time earners are great
If you are a business executive or a college teacher, if you don’t People ask you to do private work, either you are not good enough, or you will waste your talents.
When you take on private work, you will encounter the same problem as a freelancer. Either you have to pay a ticket or you can get cash from the tax deduction point! This adds a lot to your professional work. Less hassle.
Of course, if some people will raise their hands and feet to oppose Mander Enterprise Service, the customer has made it clear that if there is indeed no invoice, that’s fine. They will look for the invoice. You can provide your bank card number and give it directly to them when the time comes. You just transfer money. Indeed, if it makes sense, I can only pretend to be speechless. I just want to say that for high-income people, Shangfeng’s focus is getting tighter and tighter. If you check your bank records and fail to pay taxes, you will be fined!
3. Existing companies , the boss who wants to make cash
You said I already have a company. For example, I am a big shot in the photography industry. I don’t want to work in a photo studio. I established my own company and hired several people. I specialize in taking company image photos. If Party A wants an invoice, our company can issue one!
Yes, that’s right, your company can issue invoices, but the problem is, you have many expenses. If there is no formal invoice, for example, you issued an invoice for RMB 10,000 for one order, and your brother’s salary cost you RMB 3,000 (taxes have been reported), and you spent RMB 5,000 to rent a car. The problem is that you were not given a ticket for the RMB 5,000 rented car, then. You have made a net profit of 7,000 yuan in your book (actually 2,000 yuan). Then does your company need to pay corporate income tax of 7,000 yuan (25)? Do you need to pay an additional 20 yuan of personal income tax on the money you distribute as dividends?
In practice, if you register another studio and invoice some business that cannot be invoiced through the studio, can you save a lot of money?
Then the question comes again. , this approach, I have a company and a studio at the same time, running the same business, is it unscientific to say this?
If you want to refute my words like this, then I ask You, can one person only open one company? One person can only sell the stocks of one listed company?!!! Please carefully consider this scientific reason, you understand!
4. The company wants to leave The boss of the capital market
For another example, if you are a big shot in the entrepreneurial world, you have raised a lot of money, and your company wants to develop into a formalized company, you will have to pay all the taxes you should pay. But a company is a company, and individuals are individuals. If someone asks you to give a lecture, or you help a friend raise a large amount of money and get a commission from FA, the income must be yours. If you use the company's name to issue invoices, that's not a problem. The company's income has nothing to do with you!
In this case, if you still have a studio of your own and the tickets are issued, the income will be your own. Isn't that great?!
Taboos of studios
A lot has been mentioned above. Through studio invoicing, the tax burden can be saved up to 96.88. So, can it be abused? No, Mande Enterprise We are law-abiding citizens, and we are not teaching you to do bad things. There are still many taboos when setting up a studio to issue invoices.
1. You cannot avoid tax on wages
If your income in the company is very high, for example, if you have a salary of 50,000 yuan a month, you will have to pay more than 10,000 yuan in personal tax. Does that mean, You set up a studio, then invoice the company through the studio, and use your salary to save a lot of taxes?
You are a fool to be the tax bureau, you are an employee of the company , get a salary, and then set up a studio and have business relations with the company, aren't you trying to get in and out?
If the tax discovers this kind of thing, you will definitely be arrested and beaten!
p>2. Bonuses cannot be tax-avoided
A pharmaceutical company once asked me if many of their companies had very good sales performance and would be given millions of sales commission rewards at the end of the year. Can they also give Those salesmen set up a studio, give the bonus to the studio, and the studio invoices the company?
The essence of this problem is the same as salary. Don’t treat the tax bureau as a fool. You set up a studio to work Office, all the votes for a year are only issued to one company, and the company is your money printing machine?!
3. You cannot distribute dividends to avoid taxes
You are a shareholder of a company, and the company will not pay taxes this year. I earn well, and I have to pay 2 million in dividends. Normally I have to pay 200,000 (400,000) in personal tax. Can I set up a studio and use the studio to issue invoices to the company, so that I can save hundreds of thousands in taxes.
Our invoicing must be based on real business, right? What is your real business? Since I am a shareholder of the company, and then I provide consulting business to the company? Even if there is really consulting business, you and the company Not a related party?
To summarize, your studio must not have business dealings with the company under your name. This is a related party and it is obviously fake. The invoicing income of the studio must come from a third party that has nothing to do with you!
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