How do small business owners pay themselves?

I often meet some bosses who don't pay themselves. They think the company is mine, so they need to pay for it themselves? This idea is wrong. First of all, the company is yours, but the company's money is not. So how should the boss pay himself?

According to incomplete statistics, more than 80% of small and medium-sized enterprises do not pay their bosses, or pay very little.

Although the company is owned by the boss and the profits are also owned by the boss, I still suggest that the bosses must pay their own wages, which can save taxes!

Five reasons for the boss to pay himself.

1. The enterprise has invisible shareholders. Many bosses think that the company is their own, but it is not. The enterprise has an invisible shareholder called the tax bureau. Enterprises need to pay taxes to * * * every year. After paying their wages, they can pay less taxes.

2, public and private should be clear. The boss didn't get paid, so where did he get his car, house, children's tuition, living expenses and travel expenses? Have you ever heard of a crime called the crime of unidentified sources of personal property? )

3. Pay 25% more corporate income tax. Many enterprises don't pay their bosses themselves for tax avoidance and personal income tax. However, please think about what I said below: the boss's salary is taken away, which is a cost to the company. If the company's profit is less, the 25% corporate income tax will be less. The key points are: paying personal income tax proves that personal income is legal, and paying corporate income tax proves that corporate income is legal; If you are not careful, the company will face bankruptcy, and you will not lose everything.

4. Prevent brain drain. The boss said that everyone should work hard and the company belongs to everyone, but the boss doesn't pay himself, so he takes it directly from the company if he is short of money. What do employees think? Is the company owned by everyone or the boss himself?

5. Intensify the contradictions among shareholders. When the boss didn't get his salary, he put it all on the company. By the end of the year, he not only paid 25% more corporate income tax, but also distributed his shares as dividends to other shareholders if the company had other shareholders.

Bosses need to pay for themselves, but many bosses don't realize this at present. Starting today, the boss will start paying his own salary.

Moreover, the boss's failure to pay personal income tax does more harm than good;

1. The boss has no personal tax record, which may affect future loans, such as commercial loans. The bank may ask the boss to provide a tax payment certificate;

2. The salary saved by the boss invisibly increases the profit of the enterprise. In the future, enterprises should pay 25% corporate income tax first, then 20% personal income tax to the boss, and the comprehensive tax burden is even as high as 40%.

Some bosses may say, since it's so troublesome, I'll give myself 1000 every month, and I won't give you the year-end bonus. If I'm short of money, I'll borrow it from the company.

But the problem is that the loan will be repaid after all, and according to the tax law, if the boss or shareholder borrows from the company for more than one year and fails to return it before the end of the year, it will be regarded as dividends and pay 20% personal income tax.

How much should the boss give himself?

It depends on whether the boss gets paid (less corporate income tax) or pays dividends directly. After comprehensive consideration of corporate income tax and personal income tax, which situation actually gets more money?

At the beginning of the company's operation, the boss can pay himself at the tax rate of 3% (even if he loses money at present, the loss in five years can still be deducted from the profits in the future).

Regardless of the five insurances, one gold and various special deductions, the boss can give himself 10000 yuan/year, so after deducting 60000 yuan (5000 yuan per month), the remaining 10000 yuan will be paid at the comprehensive tax rate of 3% * * 1080 yuan.

When the company earns more money, if the company's annual tax payment is within 6.5438+0 million (corporate profits and annual tax payment are different, don't confuse them), it can pay no more than 480,000 yuan/year, and 480,000 minus 60,000 is 420,000. The corresponding tax rate within 420,000 yuan is 25%, which is basically equal to 5% corporate income tax and 20% dividends.

When the company develops further and the annual taxable income is above 3 million, the annual salary is within 6,543,800+0,200.

The boss's salary composition:

1, salary

The boss is also an employee of the company, and the salary of the boss is the same as that of the employee, so that the boss can use the identity of the employee to withdraw money from the company account without paying taxes. If you reach the taxable amount, you need to deduct income tax and social security, but it is also more cost-effective than taking money directly from the company.

2. Dividends to shareholders

The boss also owns shares in the company, so he is also a member of the shareholders. Shareholders get dividends every year, and the boss can use dividends to get money from the company. For example, if a profit of 6,543,800+million is distributed to shareholders, then this 6,543,800+million only needs to be deducted from corporate income tax and personal income tax.