Tax advantage is tax optimization, also known as tax planning or tax planning. Tax planning refers to planning tax-related matters such as business activities or investment behaviors of taxpayers (legal persons or natural persons) before tax payments occur, without violating laws and regulations (tax laws and other relevant laws and regulations). A series of planning activities that make advance arrangements to achieve the goal of paying less tax or deferring tax. In other words, the purpose of tax advantages and tax planning is to reduce costs and increase efficiency for enterprises by sorting out policy preferences, optimizing accounts, reducing uninvoiced expenditures, and reducing tax expenditures on the premise of being reasonable and legal. Flexible employment is a method in tax planning, and the purpose is of course to reduce costs and increase efficiency. Flexible employment mainly provides enterprises with a flexible employment model through job outsourcing. In other words, it means that the enterprise transfers the execution or service content of a certain task or function to a third party. In order to solve the problem of reducing human resource costs for enterprises, we are committed to cultivating and improving core competitiveness. For example, the current cooperation with Internet celebrities in live broadcasting to bring goods, promotion cooperation with big V, and employment cooperation with takeaway riders, cleaners, housekeepers, etc. are all common forms of flexible employment. In recent years, labor costs have continued to rise, causing great cost pressure on enterprises. Therefore, enterprises have an increasingly strong need to reduce employment costs and improve operating efficiency. Under such circumstances, compared with traditional employment models, flexible employment has become the best choice for healthy and sustainable development of enterprises. There are currently two main types of "flexible employment" models in the market: 1. Natural person recruitment model 1. Enterprises and employees change labor relations, and employees become freelancers 2. Enterprise projects are outsourced to platform companies, and related payments are made through the company platform For project expenses, the company issues a special invoice for 6% value-added tax (deductible) to the enterprise. 3. The company then subcontracts the work to freelancers, pays relevant remuneration, and collects individual taxes on its behalf in tax-advantaged areas (tax depressions). . 4. The enterprise has the right to organize and manage freelancers. 2. Self-employed model 1. The company and its employees change the labor relationship, and the employees become self-employed; 2. The enterprise project is outsourced to a platform company, and relevant project fees are paid through the company platform. The company issues a special invoice for 6% value-added tax to the enterprise (can be carried out deduction); 3. The company subcontracts the work to self-employed individuals, pays relevant remuneration and collects personal tax in tax-advantaged areas (tax depressions). 4. The organizational management rights of self-employed individuals rest with the enterprise. For enterprises, the use of flexible employment can not only allow talents to serve the enterprise in a mobile way, but also reduce the cost of human resource management of the enterprise, such as labor expenditure costs, immediate use, and meet the enterprise's various flexible needs for labor. . In the past, most units signed contracts directly with workers, which caused a series of problems such as headcount, contract disputes, employee dismissal, and work accidents. Adopt flexible employment methods to reduce enterprise employment risks and provide new ideas for enterprise labor management models. For individual employees, they have more rights and opportunities to choose their own jobs, have more fragmented time, have greater flexibility and autonomy, and their income will also be diversified. Let’s take a case: A payment platform recruits 100 POS promotion personnel. The average monthly after-tax salary is 10,000 yuan, and the total monthly salary is 1 million yuan. Without using the flexible employment platform, the salary paid by the payment platform is: 1 million yuan + (1 million yuan * 25%) = 1.25 million yuan. The platform needs to spend an additional 250,000 yuan. Risk point: The platform settles through public-to-private settlement. Compliance-based business transactions are reflected in the company's public accounts, which will cause security risks for the company. At the same time, it is difficult for these promoters to provide compliance bills, enterprises cannot obtain input value-added tax deductions, and expenses cannot be expensed. Use the flexible employment platform: The payment platform issues a salary of 1 million through the flexible employment settlement platform and pays 8% service fee. Actual expenses: 1.08 million - VAT deduction = 1.0189 million. Expenses were reduced from 250,000 to 18,900, directly saving 18.4% for the payment platform, and obtaining a 6% VAT special invoice issued by the technology company to complete the input deduction, and also Can be included in expenditure costs. It can be seen that flexible employment is a way to reduce costs and increase efficiency for enterprises through tax planning. In addition, there are also these enterprises that are also suitable for using tax planning to save costs: 1. The lack of cost invoices leads to inflated corporate profits and more tax risks 2. Enterprises The income tax burden is heavy, corporate profits are greatly reduced, and competitiveness is gradually declining. 3. Personal income tax is too high. After-tax remuneration is far lower than the labor. 4. Enterprises are concerned about dividends. Profit dividends are subject to 20% personal income tax. Tax knowledge is relatively professional, and generally Financial personnel cannot grasp it well, and tax policies change frequently, making new regulations increasingly difficult to understand. Therefore, it is still necessary to consult a professional tax planning agency.