In this case, if natural person shareholders lend money to the company for free, they may not charge interest, and there is no tax risk in this case. On the contrary, if a natural person shareholder borrows money from a company, and the interest charged is higher than that of a bank loan in the same period, it does not conform to the principle of independent transaction, and the tax authorities have the right to make tax adjustments on unreasonable interest expenses. There is no provision in the individual income tax law that natural persons borrow money from the company for free, so there is no individual income tax risk for natural person shareholders. Interest must be charged, which is the need of tax planning.

Many people think that I am a shareholder of the company, and the company is short of funds now. It is appropriate for me to lend money to the company, but what interest is there! It is out of the question. From the perspective of tax planning, this view is wrong! Why? Why? Here are some specific figures for comparison. According to the description of the topic, the company is short of funds and needs to borrow 4 million yuan from abroad. According to the market interest rate 15%, the annual interest is 400 * 45% = 600,000 yuan. In addition, the company has always been profitable, and the profits are facing dividends.

If you want to get 600 thousand yuan from the company, there are two ways. Direct dividend. Natural person shareholders receive dividends from the companies they invest in, and the normal process is as follows. The company pays enterprise income tax at the rate of 25% according to the provisions of the enterprise income tax law, and then enters the after-tax profit link. When shareholders receive dividends from after-tax profits, according to the provisions of the individual income tax law, natural person shareholders should pay individual income tax according to "interest, dividends and bonus income", and the tax rate is 20%.

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