接了个大单，品牌方财务一句「你去开张票」，很多创作者就直接去注册个体户了——从没算过三条路各自到手多少：以个人身份按劳务报酬拿、办个体户查账征收、还是走核定征收。 这里把三条路逐项实算：劳务报酬的预扣公式与汇算影响、查账征收下增值税与附加税费怎么摊、核定征收按应税所得率怎么算。劳务报酬预扣率表和经营所得五级超额累进表是法定的，写进代码可逐条复核。 有两个数字刻意让你自己填：增值税征收率和核定应税所得率。前者的优惠政策逐期调整，后者由主管税务机关按行业和地区核定、各地差别很大且近年收紧明显——按网上看到的数字套，算出来的结果没有意义。 还有一笔常被忽略的账：办执照与记账报税每年的固定成本，以及一旦注册就要持续申报（没收入也要零申报，忘了会罚）。偶尔接一两单的人为此办执照，通常不划算。$2 解锁三条路径的开办与申报流程、发票怎么开、以及品牌方要求你承担税费时的谈法。A big job lands, the brand's finance team says "just send us an invoice", and a lot of creators go straight out and register a business — without ever pricing the three routes: taking it personally as service income, registering and being taxed on actual books, or being taxed on an assessed rate. This computes all three line by line: the withholding formula and its reconciliation effect, how VAT and surcharges fall out under actual-books taxation, and how an assessed rate works. The withholding table and the five-band business-income schedule are statutory and written into the code for you to check. Two figures are deliberately yours to supply: the VAT rate and the assessed taxable-income rate. The first changes with preferential policy; the second is set by your own tax office by industry and locality, varies widely, and has tightened noticeably — plugging in a number from the internet makes the result meaningless. And the cost people forget: annual bookkeeping and filing, plus the obligation to file every period once registered — including nil returns, which carry penalties if missed. For someone taking one or two jobs a year, registering usually doesn't pay. $2 unlocks the setup and filing process for each route, how invoicing works, and how to respond when the brand wants you to absorb the tax.
三条路径各自的开办流程与持续义务（办什么、多久、每年花多少、忘了申报会怎样）+ 发票怎么开（代开与自开的区别、品牌方要什么抬头与税号）+ 品牌方要求你承担税费时的谈法（含税价与不含税价的换算与话术）+ 年度汇算时这笔收入怎么处理。Setup and ongoing obligations for each route, how invoicing works and what the client needs from you, how to negotiate when the client wants the tax borne by you (including gross-up wording), and how the income is handled at annual reconciliation.
本工具做税负测算，不是税务意见，也不代替税务机关或专业顾问。劳务报酬预扣率表与经营所得五级超额累进表按现行个人所得税法编写；增值税征收率、附加税费比例与核定应税所得率由你自行填写——这三项随政策与地区变化，必须以你当地税务机关的现行规定与实际核定为准。测算做了简化：未考虑专项附加扣除、年度汇算的完整合并计算、跨期成本分摊、以及各类地方性优惠。请勿以避税为目的进行虚假注册、虚列成本或虚开发票，那是另一类风险。重要决策请咨询税务专业人士。你填写的内容不入库。This estimates tax burden. It is not tax advice and does not replace the tax authority or a professional. The withholding and business-income tables follow current personal income tax law; the VAT rate, surcharge ratio and assessed taxable-income rate are your inputs — all three vary by policy and locality and must come from your own tax office. The model is simplified: it omits itemised deductions, the full annual reconciliation, cost allocation across periods, and local incentives. Do not register sham entities, inflate costs or issue false invoices to reduce tax — that is a different category of risk entirely. Consult a professional for significant decisions. Nothing you enter is stored.