had already decided to open a studio, and Yang Tian immediately called Ma Ruixue without hesitation.

"Hey, Sister Ma Niu, come to me, I have something to discuss with you."

"I can't tell you on the phone, you can come over now."

After a while, Ma Ruixue obviously came from home after taking a nap, with a little sleepiness on her face, walked into the house, looked at Yang Tian and asked with a little resentment:

"What's the matter? I was just about to take a nap when I was woken up by a phone call from you. ”

"Sister Ma Niu, isn't this urgent?"

Yang Tian was a little embarrassed, after all, Ma Ruixue saddled up the horse for herself, and finally she could take a good rest for a day, although this was her own job, but today she told her to let her have a good rest.

But the matter of opening a studio must be communicated with her in advance, after all, even if the two of them don't mention the things they used to be in the hotel, they can be regarded as good friends.

And the cooperation is also very pleasant, Yang Tian naturally wants to continue to work with her.

Then he said:

"That's right, I'm planning to open my own studio recently, and I don't usually have time to manage it, I want to ask if you're interested in coming over to help me, if you come, you will help me manage the studio in the future."

"Studio? Did Mr. Long agree? You've just signed a contract less than half a year ago and you're going to open your own studio, isn't it a little too fast? ”

Ma Ruixue immediately came to her senses when she heard that it was to open a studio, but she obviously didn't believe that Long Danni would agree to Yang Tiankai a studio.

You must know that Yang Tiancai has just signed a contract for less than half a year, and now although it is the general trend for celebrities to open studios, they are generally opened after the contract ends, how can anyone be ready to open their own studios so quickly.

"It's okay, I'm sure Sister Dani will agree, I have to open this studio, so I just want to ask you now, are you interested in continuing to follow me?"

Yang Tian naturally didn't know Ma Ruixue's thoughts, anyway, as he knew, there were countless stars who had just become popular in their previous lives, and immediately terminated their contracts or opened their own studios.

Those who are close to the present time are Li Yifeng and Yang Yang... There are Xiao Zhan, Kunkun, Wang Yibo, etc., there are too many of them, so naturally I don't think I have anything to open a studio now.

If you really wait for three years, then these little flowers that have not yet become famous have already become famous, and when the time comes, if you set up a studio to sign artists, it will basically depend on luck, and now the time is right, taking advantage of the opportunity of the TV series Zhuxian to open the studio.

The main reason for opening a studio is that it doesn't belong to this company anymore, and the main reason is that most of the celebrity's personal studios are celebrities' sole proprietorships or self-employed individuals, which are of an individual nature.

In terms of tax policy, it is different from that of a brokerage company, and the establishment of a studio in name takes the channel of individual taxation, which can not only deduct a large amount of taxable income, but also has a lower individual income tax rate than that of the company.

Generally speaking, it means that the tax paid is less, and the general company will not refuse, after all, paying tax is really heart-wrenching.

The income obtained by celebrities from participating in film and television dramas, variety shows, commercial performances, etc., is labor remuneration, which is different from the labor remuneration obtained by ordinary employees.

For example, if Yang Tian wants to hold a concert.

So if it is a net income of 10 million, then the first business tax payable is 10 million * 5% = 500,000.

Second, individual income tax should be paid:

Because its income exceeds 4,000 yuan, 20% of the expenses should be deducted, so its taxable income is 10 million * (1-20%) = 8 million

Third, because its income exceeds 50,000 yuan, it is an abnormally high income, and an additional 10% should be levied.

The individual's labor income is calculated according to the seven-level progressive tax rate of personal income tax, plus the cost of wow, the maximum marginal tax rate can reach 45%.

However, if you participate in performing arts activities through the studio, then you can file a tax return through the category of "production and business income of individual industrial and commercial households", and only bear a tax rate of 5%-35%.

It may seem similar, but the tax base of personal income is "income", and the tax base of enterprises is "profit". After all kinds of "cost deductions", the amount of tax paid can be greatly reduced, of course, this is not tax avoidance, which is allowed by the state.

However, Yang Tian knows that there are still many celebrities who register their studios in "tax havens", which is also another direction for celebrities to avoid taxes.

In addition to the well-known Horgos, Xinyi, Jiangsu and Haikou, Hainan have also become "tax havens" for star studios.

In 2010, as a special economic zone, Khorgos implemented the tax policy of "five exemptions and five halves" to encourage the development of the entertainment industry, and many film and television companies have settled in.

However, with the emergence of many restrictions in recent years, many film and television companies are also canceling and withdrawing one after another.

According to Yang Tian's knowledge, since 2017, more than 1,600 film and television companies have been cancelled in Horgos.

However, Yang Tian didn't bother to drive to these places, although it is indeed allowed now, but why bother, leave a bad impression on it.

It's good to open a studio and pay taxes honestly, after all, it's much less than before.

Although he thought about it a lot, only a few dozen seconds had passed, Yang Tian looked at the silent Ma Ruixue and promised:

"It's okay, Sister Ma Niu, even if you really don't want to work with me, it's okay, you don't have to be embarrassed to say, we will still be friends in the future!"

Ma Ruixue saw that Yang Tian had misunderstood, and quickly explained: "No, I don't want to work with you, it's just that I'm used to being your agent." ”

"You asked me to leave your side and go to manage the studio, I feel a little uncomfortable, I still want to follow you as your agent, or you can find someone to manage the studio, I'm not a professional."

"It's okay, Sister Ma Niu, I trust you the most now besides my family, and who said that you are not my agent anymore?"

Yang Tian saw that Ma Ruixue's attitude was a little loose, and hurriedly said.

Then he changed his previous mind:

"You can also follow me when you open a studio, I'm looking for someone to assist you, usually let him manage the staff, after all, I am the main one to open a studio, you can follow me."

After Ma Ruixue listened to what Yang Tian said, she breathed a sigh of relief, as long as she was not allowed to manage it, then thought about it and asked:

"If that's the case, I promise you, when are you going to talk to Mr. Long about the studio?"

"I'm going to wait until tomorrow to say, this kind of thing is good for everyone, after all, everyone is here to make money, and I'm not leaving the company, and Sister Ma Niu, don't you ask about your treatment? Aren't you afraid I'll sell you?"

Ma Ruixue smiled:

"I've been with you for so long, I believe in you, if you really sell me, then I can only blame myself for my bad vision."