It mainly includes value-added tax and personal income tax. Personal income tax shall be paid on the interest income obtained from personal loans to the company. Taxpayers need to pay taxes in RMB. If they settle in a currency other than RMB, they need to convert it into RMB to calculate the required tax. Under normal circumstances, the personal income tax rate is 20%. Taxpayers can go to the tax bureau to issue invoices if necessary. That is, according to the law, taxpayers provide taxable services, transfer intangible assets or sell real estate, and calculate the taxable amount according to the turnover and the prescribed tax rate. Calculation formula of tax payable: tax payable = turnover x tax rate, and turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

The specific matters that individuals need to pay attention to when lending to the company are as follows:

1. Interest. Where interest is charged on a loan, the interest rate standard shall be stipulated in the contract. The interest rate standard shall not exceed 4 times the interest rate of similar loans of banks, and shall not be protected by some courts. Secondly, interest cannot be incorporated into the principal to calculate compound interest, nor can it be deducted from the principal in advance when borrowing;

2. Payment method: Generally, the loan is delivered by direct cash payment or bank payment, which needs to be specified in the contract;

3. Repayment period: If the loan with the specified repayment period cannot be recovered at maturity, it shall file a lawsuit or send a letter to remind it within two years from the date of maturity, otherwise the court will no longer protect it after the limitation of action expires. If the repayment period is not agreed, the lender may demand repayment at any time.

The calculation formula of payroll tax is as follows:

Taxable amount = (salary income-"five insurances and one gold"-deduction) * applicable tax rate-quick deduction, with a tax threshold of 3,500.

The calculation method of excess progressive tax rate is as follows:

1, tax amount = monthly taxable income * tax rate-quick deduction;

2. Actual salary = salary payable-four gold-tax payment;

3. Monthly taxable income = (salary payable-four gold)-3,500 Deduction standard: individual tax is calculated according to the threshold standard of 3,500 yuan/month.

To sum up, corporate personal loans should pay attention to the setting of contract terms and avoid risks.

Legal basis:

Article 4 of the Provisional Regulations of the People's Republic of China on Business Tax

Taxpayers providing taxable services, transferring intangible assets or selling real estate shall calculate the taxable amount according to the turnover and the prescribed tax rate. Calculation formula of tax payable: tax payable = turnover x tax rate.

The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.