一分为二签合同 巧省税金

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40岁的黄开明有一手设计制作广告牌的好手艺,技术过硬,收费便宜,服务态度也好,因此不少人慕名而来找黄开明做广告牌。黄开明每次和客户签订合同,他都要求客户为其代扣代缴个人所得税。在每次从客户那里收款时黄开明也不忘向客户索要完税凭证。2003年,黄开明靠制作和安装广告牌一共取得了95000多元的收入,缴纳的个人所得税也达到12000多元。老实的黄开明从来没对自己缴这么多税有啥意见。 40-year-old Huang Kai-ming has a good design of billboards, good technology, excellent technology, cheaper fees, good service attitude, so many people came to see Huang Kaiming advertisements. Huang Kai-ming each and the customer signed a contract, he asked the customer to pay the personal income tax withholding. Huang Kaiming did not forget to ask customers for tax payment vouchers when receiving payment from customers. In 2003, Huang Kaiming made more than 95,000 yuan of revenue by making and installing billboards, and paid personal income tax of more than 12,000 yuan. Honest Huang Kaiming has never paid such a tax on their own what views.
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