When an individual borrows money from an enterprise, he must sign a loan agreement, stipulating the loan amount, loan interest rate, interest payment time, payment method, loan term, etc., to avoid disputes in the future. When an individual lends money to an enterprise, he must transfer the money and ask the enterprise to issue a receipt.
2. Require individuals to pay relevant taxes according to law.
Individuals who provide foreign loans, according to the provisions of the camp reform documents, belong to providing monetary services, and must issue invoices to the tax authorities, and pay value-added tax and surcharges when issuing invoices; When an enterprise pays interest, it shall withhold and remit individual income tax in accordance with the provisions of the Individual Income Tax Law.
Among them, the value-added tax is subject to simple taxation, and the collection rate is 3%. For example, to obtain loan interest of RMB 6,543,800+0,300 yuan, it needs VAT =103/(1+3%) * 3% = 30,000 yuan.
The maintenance and construction tax payable is 7% (city) or 5% (county and town) of the value-added tax payable;
Pay extra education expenses. 3% of VAT payable;
The local education surcharge payable is 2% of the VAT payable.
The above taxes are paid on the spot when the tax authorities issue invoices on their behalf.
When an enterprise pays the loan interest rate to an individual, it shall withhold and remit the individual income tax in accordance with the provisions of the Individual Income Tax Law, and the tax rate shall be 20% of the interest income excluding tax.
For example, if an enterprise pays personal loan interest of 6.5438+0.03 million yuan, the personal income tax to be withheld is-654.38+0.03/(654.38+0.3%) * 20% = 200,000 yuan.
3. When natural person shareholders provide loan services to enterprises, they should pay attention to the following issues:
(1) The loan interest rate shall not be higher than the loan interest rate of financial institutions in the same period, and the excess shall not be deducted before tax. During the same period, the loan interest rate of financial institutions shall be borne by enterprises.
(2) The interest expenses actually paid by the enterprise to natural person shareholders shall not exceed the following proportion and the part calculated by the relevant provisions of the tax law and its implementing regulations. Deduction is allowed, and the excess of the current year and the following years shall not be deducted;
The ratio of debt investment to natural person shareholder's equity investment is 2: 1. For example, if the natural person shareholder contributes 5 million yuan and the enterprise borrows from the shareholder within 6,543,800 yuan, the interest expenses can be deducted before tax, and the excess part must be subject to tax adjustment, and pre-tax deduction is not allowed.
(3) If the shareholders (including natural person shareholders) fail to pay the due capital contribution in full as required, the loan interest shall not be deducted before tax.
If an enterprise investor fails to pay the due amount of capital contribution in full within the prescribed time limit, the interest incurred by the enterprise in borrowing from abroad is equivalent to the interest payable on the difference between the actual amount of capital contribution paid by the investor and the amount of capital contribution due within the prescribed time limit, which does not belong to the reasonable expenditure of the enterprise and should be borne by the enterprise investor and shall not be deducted when calculating the taxable income of the enterprise.
When an enterprise borrows money from an individual, the possible ways to pay interest are as follows:
I. Individuals provide interest invoices to enterprises. Individuals provide loan contracts for enterprises, etc. And ask the tax bureau or post office to issue interest invoices on behalf of them. Enterprises pay individuals after receiving invoices. The biggest drawback of this is that individuals have to pay personal income tax at the rate of 20% according to "interest, dividends and bonus income". I don't know if I want to do this.
Second, the form of other expenses can be modified. Individuals issue invoices to enterprises through their wholly-owned enterprises and companies, and enterprises pay them; Or, individuals communicate with enterprises and handle other related invoices.
The disadvantage is non-compliance, because the interest expense has been handled flexibly.
Third, the form of enterprise paying wages to individuals If both the enterprise and the borrower are voluntary and there are no other restrictions, the enterprise can pay wages to the borrower, and the enterprise will withhold and remit individual taxes, and the individual will settle and pay consolidated taxes.
Disadvantages, elastic cost; Pay, labor relations, employment may have hidden dangers.
Fourth, in the form of company interest payment, in the form of repayment of loans, reduce loans first every month, and then find ways to deal with them later. Disadvantages: Pay back the principal, or ask him for interest treatment.
5. Enterprises buy services or assets from individuals, add interest to the amount of services or assets, and then individuals invoice enterprises. Similar to the above two, but may increase the value-added tax, etc. And not everyone is suitable.
Six, do not deal with the payment of interest, do not deal with it.
Seven, the boss's private account with the boss's personal money or personal account payment. I don't know if the boss is willing to operate!
After talking a lot, it seems that there is no satisfactory method for both sides, hehe.