With the development of economy and the continuous improvement of personal income level, personal investment is playing an increasingly important role in economic life. Personal investment has also become an increasingly popular topic.

As an investor, before investing, it is necessary to compare different investment methods and choose the best way to invest.

At present, the investment options that individuals can choose mainly include: engaging in production and operation, engaging in contract and tenant business, setting up individual proprietorship enterprises, establishing partnership enterprises, and setting up private enterprises as individual industrial and commercial households.

When comparing these investment methods, if other factors are the same, the tax revenue that investors should bear, especially the income tax, will become the key to decide whether to invest or not.

The following is an analysis of the income tax payable by various investment methods.

The tax burden of individual industrial and commercial households, the income of individual industrial and commercial households, and the individual's income from contracted management and leased operation of enterprises and institutions shall be 5% to 35% of the five level progressive progressive tax rate.

The annual operating income of an individual industrial and commercial household is 540 thousand yuan, the operating cost is 420 thousand yuan, other deductible expenses and turnover taxes are 20 thousand yuan, the annual taxable amount is (540000-420000 - 20000) x 35% - 6750 (personal income tax quick deduction) = 28250 yuan, and the after tax income is 100000-28250 = 71750 yuan.

The actual tax burden of individual industrial and commercial households is 28.25%, 28250, and 100% yuan.

The tax policy of the sole proprietorship enterprise and its tax policy stipulates that since January 1, 2000, the enterprise income tax has been levied on the sole proprietorship enterprise, and the investment income of the sole proprietorship enterprise investor has been levied on the individual income tax of the individual industrial and commercial household's production and business income.

In this way, the tax burden borne by investors in a sole proprietorship enterprise varies according to the annual taxable income and the applicable tax rate.

For example, the annual taxable income is 60 thousand yuan, the applicable tax rate is 35%, the personal income tax should be 60000 * 35% - 6750 (personal income tax quick deduction) = 14250 yuan, the actual tax burden is 14250 / 60000 * 100% = 23.75%.

If you plan properly, you can have a good tax saving effect.

For example, Wang has set up a company that manages plumbing and heating equipment, and his wife is in charge of operation and management.

Wang also often undertake some installation and maintenance works.

Annual sales of plumbing equipment revenue is 40 thousand yuan, installation and maintenance revenue of 20 thousand yuan.

The annual income tax shall be 60000 * 3% - 6 70% (personal income tax deduction) = 14250 yuan.

Now Wang and his wife have decided to set up two individual proprietorship enterprises. Wang's enterprises are specially engaged in installation and maintenance works. Wang's wife only sells plumbing equipment.

In this case, assuming that the income is the same, Wang and his wife should receive an annual income tax of 20000 x 20% - 12 50 (personal income tax quick deduction) = 2750 yuan and 40000 x 30% - 4. 2 50 = 7750 yuan, two taxpayers altogether tax 27, 50, 7, 70, 10500 yuan, and 14250-10500 tax each year = 3750 yuan.

The actual tax burden dropped from 23.75% to 17.5% (10500 / 60000 * 100%), and the tax burden dropped by 6.25 percentage points.

Tax burden on Partnership