Efficient management that makes good use of sole proprietors and corporations (Lou Otani / Selva Publishing)

Book Cover image of "Efficient management that makes good use of individual business owners and corporations (Lou Otani / Selva Publishing)"

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Generally, it is said that the timing of incorporation is when personal income is 600-800 million yen or more.

However, after reading this book, I decided to incorporate it immediately (incorporated as a limited liability company Shintaku three months after the start of freelance).

In fact,If you can eat meals for a couple of months as a freelancer, you should incorporate it immediately.I think.

It's a great deal even if you're single, but it's even better if you're a married couple.

There is a vague image that national insurance is cheaper than social insurance, but it is not.

In the case of a corporation, it is obligatory to take out social insurance regardless of the number of employees.However, if there are no employees and "executive compensation is zero" or "executive compensation is very low", you may not be able to take out social insurance. Many people think that "subscribing to social insurance" is troublesome and time-consuming, but this is the merit of being a sole proprietor and a corporation.

If you understand the mechanism of social insurance and work on it, social insurance will be much cheaper.You can see that.

Currently, the tax rate is fixed, so if the income of a sole proprietor increases, the national health insurance tax will increase.In addition, since the national insurance does not have the concept of "dependents", for example, even if a household with two married couples has only one actual income, the national insurance premium for two people will be incurred.In the case of social insurance, both health insurance and welfare annuity insurance have a "fixed tax rate".The difference from the national insurance is that the welfare pension also has a "fixed tax rate", but as the premium increases, the amount of pension that can be received in the future also increases.In other words, it can be said that national insurance is not sufficient compared to social insurance in that even if income increases, health insurance premiums will only increase, and "the pension that may return in the future will not increase". prize.Therefore, if you switch from the national insurance that you are currently enrolled in as a sole proprietor to social insurance by establishing a corporation and generating salary (executive compensation), you can increase the amount of money you have in the future.

Need to learn how tax and insurance work

No matter how much profit you make, it doesn't make sense if you take it with tax or insurance...For self-employed people including freelancers, not for office workersIgnorance is the greatest risk.

If the executive compensation is set to 80 yen or less per year, the social insurance premium will be the cheapest.Therefore, it is advisable to create a corporation and pay executive compensation of about 72 yen per year (72 yen per month), but if all the income of the current sole proprietor is transferred to the corporation, profits will remain in the company and corporate tax will remain. May occur.Therefore, as the first recommended method, out of the original income of 28 million yen, XNUMX million yen is left as the income of the sole proprietor, and only XNUMX million yen is used as corporate sales.If you do so, you will be able to pay XNUMX yen as executive compensation, and you will be able to use the remaining XNUMX yen as tax accountant expenses such as corporate tax payments and financial statement preparation fees.

Company management is also a battle against taxes

The salaryman population in Japan is about 90%, but theyThe bad tax withholding system has reduced tax awareness to the utmost limit...It is no exaggeration to say that Japanese people are not aware of tax payments.

On the contrary, self-employed people need to file a tax return every year, so they know the amount of tax to the core.for that reason,Inevitably, tax savings, that is, a sense of resistance to taxes, is born..

Income tax and inhabitant tax will increase as the income of the sole proprietor increases, but the amount of health insurance premiums will not increase unless the executive compensation paid by the corporation is raised, so the sales scale of the corporation is the minimum. It can be said that it is most efficient to keep it down and increase the income of the sole proprietor.The income of sole proprietors will exceed 26% of the effective corporate tax rate of corporations only when it reaches XNUMX million yen.In summary, if you are a sole proprietor, you should first create a corporation and pay the minimum executive compensation from the corporation to take out social insurance and fix your health insurance premiums.By doing so, the tax rate on the income of sole proprietors can be lowered, and the tax rate up to XNUMX million yen can be lower than the tax rate of conventional sole proprietors and corporations, and as a result, tax payments can be suppressed. I can. (Omitted) The tax office will point out that the sales of exactly the same business content are conveniently divided into individuals and corporations in the "denial of action calculation", so if you do not have multiple businesses, you will need to add a new one. It will be necessary to create a new business.

It's been less than a year since it was incorporated, so I can't say anything big, but there is no loss in being incorporated.surely.maybe.Probably.

Article category: work