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'<p style="margin-top: 8px; margin-bottom: 12px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);">企业主或股东通过工资、分红等方式获取收入时,若过度“优化”可能触发税务稽查风险。以下是合法节税与偷逃税的红线边界解析,附实操案例及政策依据。</p><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">一、工资与分红的税负差异</span></h4><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">工资薪金</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">税率</span>:3%-45%超额累进税率(起征点5000元/月);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">优势</span>:可扣除社保、专项附加(子女教育、房贷等),适用年终奖单独计税政策。</li></ul></li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">股东分红</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">税率</span>:20%(无扣除项);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">限制</span>:需公司税后利润分配,且已缴纳25%企业所得税。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">税负对比</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">案例</span>:股东从公司取得100万元:<ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: circle; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">分红</span>:企业所得税25万(100万×25%)+ 个税15万(75万×20%)= <span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">40万</span>;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">工资</span>:假设扣除社保、专项附加后应税所得60万,个税约<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">14.5万</span>(税率30%),但需公司承担社保成本(约12%-24%)。</li></ul></li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">二、合规节税方法</span></h4><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">工资与分红组合发放</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">将收入拆分为“工资+分红”,利用工资扣除项降低整体税负。</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">红线</span>:工资水平需符合行业及岗位合理性(如总经理月薪50万可能被认定为虚列成本)。</li></ul></li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">年终奖临界点优化</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">年终奖单独计税时,<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">14.4万元</span>为临界点(税率10%),超过14.4万至16万元税后收入反而减少。</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">案例</span>:年终奖14.4万→个税1.41万;年终奖16万→个税3.03万,税后收入减少1.6万。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">专项附加扣除最大化</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">子女教育</span>(每个1.2万/年)、<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">房贷利息</span>(1.2万/年)、<span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">赡养老人</span>(独生子女2.4万/年)等,可抵减应纳税所得额。</li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">三、高风险行为警示</span></h4><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">虚构工资名单(偷税)</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">操作</span>:虚列员工名单发放“工资”,资金回流至股东账户;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">稽查手段</span>:金税四期比对社保人数、银行流水、个税申报数据,差异过大直接预警;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">后果</span>:补税+0.5-3倍罚款,金额超10万可能追究刑事责任。</li></ul></li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">分拆收入(滥用政策)</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">操作</span>:将个人收入分拆至多名亲属账户(如“月薪1万×10人”);</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">红线</span>:亲属未实际任职、无考勤记录,视为偷税;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">案例</span>:某企业主通过亲属账户转移收入300万,被追缴税款127万+罚款63万。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">混淆劳务报酬与工资</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">违规操作</span>:将股东报酬伪装成“劳务费”(税率20%-40%),但未按劳务合同代扣代缴;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">风险点</span>:劳务报酬需取得发票,且支付方需代扣个税,否则按偷税处理。</li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">四、金税四期监控重点</span></h4><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">公转私异常</span>:单笔超5万、累计超20万的股东/高管转账,系统自动标记;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">社保与个税比对</span>:申报工资人数≠社保人数,触发实地核查;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">关联交易定价</span>:股东通过关联公司转移利润,需提供合理商业目的证明。</li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9); font-weight: 600 !important;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">五、合规建议</span></h4><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">工资结构设计</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">高管工资与业绩挂钩(如基本工资+绩效奖金),留存绩效考核文件;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">股东兼任管理岗的,工资标准参照同规模企业高管薪资水平(可参考统计局行业数据)。</li></ul></li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">备查资料清单</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">劳动合同、考勤记录、银行代发工资流水;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">专项附加扣除证明材料(如房贷合同、子女出生证明);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">股东分红决议文件及代扣代缴凭证。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">年度合规审查</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">自查工资与分红比例(建议工资占比30%-70%);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">使用“自然人电子税务局”核对全员全额申报数据。</li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><p style="margin-top: 8px; margin-bottom: 12px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-variant-position: inherit; font-variant-emoji: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-size-adjust: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">结语</span>:老板发工资的节税核心是“真实业务+合理税负”,切忌为省税虚构交易。建议年薪超50万的高收入群体定制《股东薪酬合规方案》,平衡税负与稽查风险。私信可获取《工资与分红税负测算工具》。</p>' |
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