核定征收能夠(gou)達(da)到降稅的(de)(de)(de)目的(de)(de)(de)。一般來說(shuo)企(qi)業(ye)在(zai)發展的(de)(de)(de)時候，不管需要繳納企(qi)業(ye)所得稅，同時在(zai)為股東(dong)分紅的(de)(de)(de)時候，還(huan)需要繳納一定(ding)的(de)(de)(de)個人所得稅，這樣股東(dong)到手的(de)(de)(de)錢(qian)是很少的(de)(de)(de)。合伙企業稅收優惠核定征收企(qi)業不僅不需(xu)(xu)要繳納(na)企(qi)業所(suo)得稅(shui)(shui)，同時(shi)所(suo)需(xu)(xu)要繳納(na)的增值稅(shui)(shui)也(ye)要比查賬征收企(qi)業少的多，所(suo)以說核定征收能夠達到降稅(shui)(shui)的目的。委托代征需要(yao)(yao)明白的是(shi)(shi)：無(wu)論是(shi)(shi)個人還是(shi)(shi)企(qi)業(ye)(ye)在稅收(shou)籌劃的時(shi)(shi)候，都可(ke)以采取創建核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)企(qi)業(ye)(ye)來(lai)完成籌劃工作。核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)企(qi)業(ye)(ye)能解決發票(piao)問(wen)題(ti)。眾所(suo)周知企(qi)業(ye)(ye)如果采用核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)的方(fang)式進(jin)行(xing)稅款繳納，稅務(wu)機(ji)關(guan)會(hui)對其利(li)潤進(jin)行(xing)核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)，并(bing)且按照一定(ding)(ding)(ding)(ding)(ding)(ding)(ding)的稅率(lv)來(lai)進(jin)行(xing)稅款的繳納。之(zhi)所(suo)以說核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)可(ke)以解決發票(piao)的問(wen)題(ti)，主(zhu)要(yao)(yao)是(shi)(shi)因為核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)所(suo)針對的對象是(shi)(shi)賬本(ben)不健(jian)全，或者財會(hui)體(ti)系不健(jian)全的企(qi)業(ye)(ye)。需要(yao)(yao)明白的是(shi)(shi)：核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)方(fang)式主(zhu)要(yao)(yao)包括兩種，一種是(shi)(shi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)期(qi)(qi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)額征(zheng)(zheng)收(shou)，一種是(shi)(shi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)率(lv)征(zheng)(zheng)收(shou)。定(ding)(ding)(ding)(ding)(ding)(ding)(ding)期(qi)(qi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)額征(zheng)(zheng)收(shou)方(fang)式相對較為簡單，企(qi)業(ye)(ye)只需要(yao)(yao)在固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)的時(shi)(shi)間進(jin)行(xing)固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)稅款的繳納，并(bing)不需要(yao)(yao)企(qi)業(ye)(ye)有(you)(you)收(shou)入(ru)和申(shen)報(bao)，該成本(ben)費(fei)用是(shi)(shi)稅務(wu)機(ji)關(guan)核(he)(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)的。定(ding)(ding)(ding)(ding)(ding)(ding)(ding)率(lv)征(zheng)(zheng)收(shou)：收(shou)入(ru)企(qi)業(ye)(ye)自行(xing)申(shen)報(bao)，成本(ben)費(fei)用稅務(wu)機(ji)關(guan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)，收(shou)入(ru)申(shen)報(bao)就跟(gen)企(qi)業(ye)(ye)所(suo)得稅一樣，企(qi)業(ye)(ye)得有(you)(you)收(shou)入(ru)賬。

《個人(ren)獨資(zi)企(qi)(qi)業(ye)(ye)登(deng)(deng)記(ji)管(guan)理(li)規定》二(er)十條個人(ren)獨資(zi)企(qi)(qi)業(ye)(ye)開業(ye)(ye)前(qian)，先(xian)按照注冊資(zi)本的(de)(de)十倍進行登(deng)(deng)記(ji)，但注冊資(zi)本不足五十萬(wan)元的(de)(de)，應(ying)當先(xian)在企(qi)(qi)業(ye)(ye)之外的(de)(de)地(di)方申請設立登(deng)(deng)記(ji)；投資(zi)企(qi)(qi)業(ye)(ye)出(chu)資(zi)的(de)(de)，應(ying)當先(xian)辦(ban)理(li)工商登(deng)(deng)記(ji)。后申請設立登(deng)(deng)記(ji)。

個人獨(du)資企業需要多個部門共同聯合辦理設立登記注冊手續,如社團、經濟組(zu)織等。

在(zai)(zai)認定登記分立時(shi)，首(shou)先(xian)應(ying)當(dang)具(ju)有(you)一定的商業(ye)實力(li)，有(you)兩(liang)套(tao)以(yi)上的住所(suo)，按照注冊(ce)資本(ben)不同，法律(lv)要求以(yi)工商注冊(ce)資本(ben)金為限(xian)；一套(tao)在(zai)(zai)社會(hui)注冊(ce)資本(ben)金的財(cai)務(wu)，另一套(tao)在(zai)(zai)制(zhi)造經營成果法律(lv)方面作為法定參考依據；一套(tao)在(zai)(zai)員工分立經營中的財(cai)務(wu)，所(suo)有(you)者也可以(yi)選(xuan)擇(ze)分立，其他各地通常作為財(cai)務(wu)依據，且(qie)主(zhu)體、附屬體系、制(zhi)度等上盡量減少。

個人獨資企業生產經營所得應通過協議、合同等形式(shi)予以處理(li)。其他投資者按照風險(xian)提示免繳風險(xian)投資費。

個(ge)(ge)人(ren)獨資(zi)企(qi)(qi)(qi)(qi)業不需上(shang)交百(bai)分(fen)(fen)(fen)(fen)之(zhi)25企(qi)(qi)(qi)(qi)業所(suo)(suo)得(de)稅和(he)百(bai)分(fen)(fen)(fen)(fen)之(zhi)20分(fen)(fen)(fen)(fen)紅稅，只需要上(shang)交個(ge)(ge)人(ren)經營(ying)所(suo)(suo)得(de)稅。個(ge)(ge)人(ren)經營(ying)所(suo)(suo)得(de)稅在(zai)稅收(shou)洼地(di)能夠享受到核定(ding)征收(shou)政策，核定(ding)企(qi)(qi)(qi)(qi)業開票額的百(bai)分(fen)(fen)(fen)(fen)之(zhi)10作為(wei)企(qi)(qi)(qi)(qi)業利潤，再按照五(wu)級累進制(zhi)對應的稅率繳納個(ge)(ge)人(ren)所(suo)(suo)得(de)稅。算(suan)下(xia)來個(ge)(ge)稅在(zai)百(bai)分(fen)(fen)(fen)(fen)之(zhi)0.5-2.19之(zhi)間，再加上(shang)增值稅和(he)附加稅，綜合稅率在(zai)百(bai)分(fen)(fen)(fen)(fen)之(zhi)5左右（2020年在(zai)百(bai)分(fen)(fen)(fen)(fen)之(zhi)3左右）。企(qi)(qi)(qi)(qi)業可以根(gen)據自身的業務(wu)形式和(he)項目需求，把部分(fen)(fen)(fen)(fen)業務(wu)重(zhong)組，成立一個(ge)(ge)或者多個(ge)(ge)業務(wu)相關的工(gong)作室或個(ge)(ge)人(ren)獨資(zi)企(qi)(qi)(qi)(qi)業，把每家個(ge)(ge)獨的開票量控制(zhi)在(zai)500萬以下(xia)，從(cong)而合理開具憑證，分(fen)(fen)(fen)(fen)配利潤，享受低稅率。