核定征收能夠達到降稅的(de)目的(de)。一般來說(shuo)企業在發展的(de)時候，不管需要繳納(na)企業所得(de)稅，同時在為股東分紅的(de)時候，還需要繳納(na)一定的(de)個人所得(de)稅，這樣股東到手(shou)的(de)錢是很少(shao)的(de)。合伙企業稅收優惠核(he)定征收企業(ye)(ye)不(bu)僅(jin)不(bu)需要(yao)繳(jiao)納(na)企業(ye)(ye)所(suo)得稅，同時所(suo)需要(yao)繳(jiao)納(na)的增值(zhi)稅也要(yao)比查賬征收企業(ye)(ye)少的多，所(suo)以說核(he)定征收能夠達到降(jiang)稅的目的。委托代征需要(yao)明白的(de)是(shi)(shi)：無論是(shi)(shi)個人還是(shi)(shi)企(qi)(qi)業在(zai)稅(shui)收(shou)(shou)(shou)(shou)(shou)籌劃的(de)時候，都(dou)可(ke)以(yi)(yi)采取(qu)創建核定(ding)(ding)(ding)征(zheng)收(shou)(shou)(shou)(shou)(shou)企(qi)(qi)業來完成籌劃工作(zuo)。核定(ding)(ding)(ding)征(zheng)收(shou)(shou)(shou)(shou)(shou)企(qi)(qi)業能解決發票(piao)問(wen)題。眾所(suo)周知企(qi)(qi)業如果采用核定(ding)(ding)(ding)征(zheng)收(shou)(shou)(shou)(shou)(shou)的(de)方式進行(xing)(xing)稅(shui)款繳納(na)，稅(shui)務(wu)機關(guan)會對其(qi)利潤進行(xing)(xing)核定(ding)(ding)(ding)，并且按照一(yi)定(ding)(ding)(ding)的(de)稅(shui)率(lv)來進行(xing)(xing)稅(shui)款的(de)繳納(na)。之(zhi)所(suo)以(yi)(yi)說核定(ding)(ding)(ding)征(zheng)收(shou)(shou)(shou)(shou)(shou)可(ke)以(yi)(yi)解決發票(piao)的(de)問(wen)題，主要(yao)是(shi)(shi)因為核定(ding)(ding)(ding)征(zheng)收(shou)(shou)(shou)(shou)(shou)所(suo)針(zhen)對的(de)對象是(shi)(shi)賬本不健全，或者財會體系不健全的(de)企(qi)(qi)業。需要(yao)明白的(de)是(shi)(shi)：核定(ding)(ding)(ding)征(zheng)收(shou)(shou)(shou)(shou)(shou)方式主要(yao)包括兩種(zhong)，一(yi)種(zhong)是(shi)(shi)定(ding)(ding)(ding)期定(ding)(ding)(ding)額征(zheng)收(shou)(shou)(shou)(shou)(shou)，一(yi)種(zhong)是(shi)(shi)定(ding)(ding)(ding)率(lv)征(zheng)收(shou)(shou)(shou)(shou)(shou)。定(ding)(ding)(ding)期定(ding)(ding)(ding)額征(zheng)收(shou)(shou)(shou)(shou)(shou)方式相對較為簡(jian)單，企(qi)(qi)業只需要(yao)在(zai)固定(ding)(ding)(ding)的(de)時間進行(xing)(xing)固定(ding)(ding)(ding)稅(shui)款的(de)繳納(na)，并不需要(yao)企(qi)(qi)業有收(shou)(shou)(shou)(shou)(shou)入和申(shen)報，該成本費(fei)(fei)用是(shi)(shi)稅(shui)務(wu)機關(guan)核定(ding)(ding)(ding)的(de)。定(ding)(ding)(ding)率(lv)征(zheng)收(shou)(shou)(shou)(shou)(shou)：收(shou)(shou)(shou)(shou)(shou)入企(qi)(qi)業自行(xing)(xing)申(shen)報，成本費(fei)(fei)用稅(shui)務(wu)機關(guan)定(ding)(ding)(ding)，收(shou)(shou)(shou)(shou)(shou)入申(shen)報就跟企(qi)(qi)業所(suo)得稅(shui)一(yi)樣，企(qi)(qi)業得有收(shou)(shou)(shou)(shou)(shou)入賬。

《個人(ren)獨(du)(du)資企(qi)(qi)業(ye)登(deng)(deng)(deng)記管理(li)規定(ding)》二十(shi)條個人(ren)獨(du)(du)資企(qi)(qi)業(ye)開業(ye)前，先(xian)按照(zhao)注(zhu)冊資本的十(shi)倍進行(xing)登(deng)(deng)(deng)記，但注(zhu)冊資本不足五十(shi)萬元的，應當先(xian)在企(qi)(qi)業(ye)之外的地(di)方申(shen)(shen)請設立登(deng)(deng)(deng)記；投資企(qi)(qi)業(ye)出(chu)資的，應當先(xian)辦理(li)工商登(deng)(deng)(deng)記。后申(shen)(shen)請設立登(deng)(deng)(deng)記。

個人獨(du)資(zi)企業需(xu)要多個部門共(gong)同(tong)聯合辦(ban)理(li)設立登記(ji)注冊手續(xu),如社團、經(jing)濟組織等。

在(zai)(zai)認定(ding)登記分立時(shi)，首(shou)先應當(dang)具(ju)有(you)一(yi)定(ding)的商業實力，有(you)兩套(tao)以上的住所，按照注(zhu)(zhu)冊資(zi)本(ben)不同，法律要求(qiu)以工商注(zhu)(zhu)冊資(zi)本(ben)金為(wei)限；一(yi)套(tao)在(zai)(zai)社會注(zhu)(zhu)冊資(zi)本(ben)金的財(cai)務，另一(yi)套(tao)在(zai)(zai)制造經營成果法律方面作為(wei)法定(ding)參考(kao)依(yi)據；一(yi)套(tao)在(zai)(zai)員工分立經營中的財(cai)務，所有(you)者也(ye)可以選擇分立，其他(ta)各地通常作為(wei)財(cai)務依(yi)據，且主體、附屬體系(xi)、制度等上盡量(liang)減少(shao)。

個人獨資企業生產經營所得(de)應通過協(xie)議、合同等形式予(yu)以處(chu)理。其(qi)他(ta)投資者按照風(feng)險提示免繳風(feng)險投資費。

個(ge)(ge)人獨資(zi)企業(ye)(ye)(ye)不需上(shang)(shang)交百(bai)分之(zhi)(zhi)(zhi)25企業(ye)(ye)(ye)所得(de)稅(shui)(shui)和百(bai)分之(zhi)(zhi)(zhi)20分紅稅(shui)(shui)，只需要上(shang)(shang)交個(ge)(ge)人經營(ying)所得(de)稅(shui)(shui)。個(ge)(ge)人經營(ying)所得(de)稅(shui)(shui)在稅(shui)(shui)收洼地能夠享受(shou)(shou)到核定征收政策(ce)，核定企業(ye)(ye)(ye)開票額的(de)百(bai)分之(zhi)(zhi)(zhi)10作為企業(ye)(ye)(ye)利(li)潤，再按照(zhao)五級累進制(zhi)對應的(de)稅(shui)(shui)率(lv)繳納個(ge)(ge)人所得(de)稅(shui)(shui)。算下(xia)來個(ge)(ge)稅(shui)(shui)在百(bai)分之(zhi)(zhi)(zhi)0.5-2.19之(zhi)(zhi)(zhi)間，再加上(shang)(shang)增值稅(shui)(shui)和附加稅(shui)(shui)，綜合稅(shui)(shui)率(lv)在百(bai)分之(zhi)(zhi)(zhi)5左(zuo)右(you)（2020年在百(bai)分之(zhi)(zhi)(zhi)3左(zuo)右(you)）。企業(ye)(ye)(ye)可(ke)以根據(ju)自(zi)身(shen)的(de)業(ye)(ye)(ye)務形式和項目需求，把部分業(ye)(ye)(ye)務重(zhong)組，成立一(yi)個(ge)(ge)或者多個(ge)(ge)業(ye)(ye)(ye)務相關的(de)工(gong)作室或個(ge)(ge)人獨資(zi)企業(ye)(ye)(ye)，把每家個(ge)(ge)獨的(de)開票量控(kong)制(zhi)在500萬以下(xia)，從而(er)合理(li)開具憑證，分配利(li)潤，享受(shou)(shou)低稅(shui)(shui)率(lv)。